CIRCULAR guiding the implementation of decision No 75/1998-QD-TTg on 4 April 1998 of the Prime rules of tax payers code based on the tax Laws and ordinances of tax;
Implementation of decision No 75/1998/ND – TTg dated 4 April 1998 of the Prime rules of the code of tax payers, the Ministry of Finance shall guide the implementation of the registration tax, and use the code determine the tax payers (tax code) as follows: I-LEVEL OBJECT of TAX CODE : objects in an have to register to be granted tax tax code consists of all the organizations and individuals are tax payers under the provisions of the tax law and the Tax Ordinance Vietnam: law on turnover tax, Tax Law (since 1999 is the value added tax law, law on enterprise income tax) The special consumption tax law, tax law, import and export, agricultural land use tax laws and ordinances of tax article Tax Ordinance, Subject resources, currency use State budget, tax, land Ordinance, Ordinance on income tax for high income earners, ...
II-the TAX CODE: the code of tax payers is a sequence of numbers is regulated according to a unifying principle to give each of the tax payers. The tax code is divided into two categories as follows: 1-the tax code for tax payers are enterprises, independent individuals and enterprises: member code structure consists of 10 digits arranged as follows: N1N2-N3N4N5N6N7N8N9-N10 in it: the first two digits are the code N1N2 (where the level of tax code) in accordance with the budget Law.
The next digit seven N3N4N5N6N7N8N9 are under order number from 0.000.001 to 9,999,999 tied to individual tax payers.
The next digit is the check digit of the N10. The check digit is calculated according to the formula in annex 1 attached to this circular.
2-the tax code for tax payers are the subdivisions of enterprise: code structure, including 13 of the layout are as follows:-N3N4N5N6N7N8N9-N11N12N13-N10 N1N2 in which: N1 digits to N10 is the tax code of the owner of the business units.
The N11N12N13 digit is the serial number from 001 to 999 was assigned to each of the subdivisions of the enterprise.
The business members in this circular are understood as enterprises have full legal personality in a different business and State administration authorities (the Ministry of State administration, par, PPC, central cities) decided to establish. The subdivisions of the business is the production, business divisions, including shops, offices, the business units of the business experienced by the business establishment, without full legal personality.
Enterprises have the business members or units are referred to as the owner of the business enterprises and subdivisions. The subsidiaries themselves established the subdivisions themselves will not be considered to be the home-run business. End tax code have a digit is N0 code method for calculating value added tax to the tax payers have to pay value added tax or not, if value added tax payable shall apply the method of calculating value added tax. Digits are not part of the tax code but always placed beside the tax code as an integral part of the tax code. It has 4 digit value as follows: 0 value for tax payers are not value added tax.
The value 1 for tax deduction method.
The value 1 for direct method on value.
The value 3 with fixed methods of value on sales revenue.
The value 4 to assign method tax revenue levels.
Each tax payers just be given a unique code during the operation from inception to termination of activities (particularly for tax method code value N0 will change when tax payers are changing the method for calculating value added tax).
III-DECLARATION of REGISTRATION tax: 1. Registration Tax: the tax authorities are responsible for providing appropriate tax registration form with each type of tax payers. Ahead, to prepare for the deployment of value-added tax law and enterprise income tax law, the Ministry of Finance issued 4 model tax registration form attached to this circular: model No. 01-REGISTER-TCT has pale blue for the Organization of production, sales of goods and provision of services (not including subsidiaries); model No. 02-REGISTER-TCT has pale pink for subdivisions in the Organization of production, sales of goods and provision of services; model number 03-REGISTER-TCT pale yellow used for personal business, production of goods and provision of services; model No. 04-REGISTER-TCT has teal for the contractors, subcontractors abroad tax registration directly with the tax agency to Vietnam. As for the other tax payers will have the following specific guidelines.
Four sample declarations registered on tax will replace the following tax registration declaration form: Declaration for tax registration attached to circular No. 73A TC/TCT 30/8/1993 of the Ministry of Finance shall guide the implementation of Decree No. 55/CP 28/8/1993 detailing the Government's enforcement of the law on turnover tax and the law on amending and supplementing a number of articles of the law on turnover tax currency.
Declarations registered on special consumption tax attached to circular No. 74A TC, TCT on 31/8/1993 of the Ministry of Finance shall guide the implementation of the Decree No. 56/CP 28/8/1993 detailing the Government's enforcement of the law on special consumption tax and the law on amending and supplementing a number of articles of the law on special consumption tax.
A declaration about resource extraction activities attached to circular No. 07 TC/TCT on 7/2/1991 of the Ministry of Finance shall guide detailing the implementation of the Ordinance of the Council of State and the Decree No. 6/dated 7/1/1991 of the Council of Ministers on resource tax.
Tax registration Declaration on the exploitation of forest products attached to circular No. 69 TC, TCT on 27/11/1991 of the Ministry of Finance shall guide the transition mode support to the forest to collect taxes for resource exploitation of natural forest products.
Declarations registered resource extraction activities and declarations registered business activities attached to circular No. 51 TC, TCT on 3/7/1993 of the Ministry of Finance shall guide the implementation of the regulations apply to the enterprises of foreign investment and foreign parties to cooperate on the basis of a contract under the law of foreign investment in Vietnam.
Registration tax declarations and tax registration directly attached to circular No. 37 TC/TCT on 10/5/1995 of the Ministry of finance instructed the tax regime applicable to economic organizations, foreign individuals doing business in Vietnam not under the form of investment according to the law on foreign investment in Vietnam.
2-Declaration of registration tax: 2.1. General provisions: The tax payers in the level of tax code provisions in part I of this circular are declaring tax registration according to the rules in the tax code, ordinances of tax with the tax authorities directly managed (tax office or tax) to be granted the certificate of tax registration and tax code.
Tax payers are responsible for accurate Declaration, fully the norms stated in the Declaration of registration taxes according to the instructions of tax authorities. Tax payers up tax registration form 1st to file for the tax authorities to manage directly. The production organisation, business, goods, services must submit a notarized form and business license along with Declaration of registration tax. The tax payers yet have a business license but've production and business activities, to conduct the registration tax to the tax authorities. When a business license, tax payers are responsible for additional mining this information with the tax authorities. A tax payers not registered tax declaration many times to be given the different tax codes.
Tax payers when it was granted a tax code that has generated the production of new business activity or open more business locations to the districts or the other (not the establishment of branches or subsidiaries) must perform tax registration with tax authorities moved to place under the provisions of the tax law Ordinances of tax. The Declaration of this tax to tax registration and tax code notification to the tax authorities where to move to, not tax registration to request tax code (tax payers have to manually write the tax code has been issued on the tax registration of this Declaration).
When there is a change to the information already registered tax declaration, tax payers have to declare to the tax authorities the information changes. Tax payers write the information changed on the respective indicator in the form of tax registration and declarations to empty the indicator that the information does not change, at the same time recording the tax code has been issued in the box tax code (this was previously recorded by the tax authorities).
Tax payers on different areas without established branches, subdivisions or store (e.g. the construction units, ...) then it will proceed to registration tax declaration to the tax code are granted a proposal in the tax agency's main headquarters. When was granted a tax code, tax payers must still perform tax registration Declaration to the tax authorities the location of production activities, business. On the registration of this tax declaration, tax payers have to write your code in the box tax code (tax agency records section). Tax payers when switch places of business from the province to other provinces also have to make tax registration and tax declaration has been issued for the tax authorities where moved to.
2.2. A number of specific provisions: The organization of production, sales of goods and services tax registration declaration form No. 01-REGISTER-TCT. Managing business as tax registration declaration must declare a full list of business members, the subdivisions (including the units directly and the unit due to the subdivisions directly established himself) on the attached statement of the main Declaration.
For example: Company A has the subordinate branch company founded as X, Y, z. branch X self established the unit X 1, x 2. Branch Y self founded the store in Y1, Y2, Y3. X 1 unit organized the store X 1.2 X 1.1. The branch, this store is the tax payers that the tax agency is managing. So when the Declaration of registration taxes, A company will have to complete the subdivisions directly and indirectly is: X, Y, Z, X 1, x 2, Y1, Y2, Y3, X 1.1, 1.2 X on a listed the subdivisions.
Organization of production, business contracts with the contractors, subcontractors abroad must declare on "A listed contractor" accompanied by declarations of tax registration.
Business organizations have representative offices, offices, business units have no business function, not to pay tax to enumerate the list of units on the statement of the representative office, Office, business units directly attached to the Declaration. The case of the representative office, Office or business units have the business and must pay taxes, the business owner must declare this unit into A subsidiary to the tax authorities to grant the tax code.
A business member or independent business was competent to decide to turn into subdivisions or units moved into a business member or independent units must perform the registration tax declaration to the tax authorities issued a new code. When sending the registration tax declaration must submit a copy of the decision and the original old tax registration certificate.
The Corporation has the following subdivisions according to vertical systems from the province to the town and has a number of subdivisions greater than 1000 units (such as the post and Telecommunications Corporation, the Bank of agriculture and rural development of Vietnam) then when the Declaration of registration taxes, the Corporation uses model No. 01-REGISTER-TCT to declare tax registration and Declaration the company or unit directly under the provincial business và0 "A member" of the unit, at the same time, enumerate the list of subdivisions due to the Corporation itself established on the "subdivisions". The units will use the form 01-REGISTER-TCT to make tax registration and declaration to declare a full list of units granted under the province's closing on "the manifest subdivisions". The units will use model number 02-REGISTER-TCT to declare tax registration with tax authorities.
The business units have currency and must pay tax (including tax cases frequently or infrequently) must perform tax registration with tax authorities to be granted tax code.
State agencies including the ministries, the local PEOPLE'S COMMITTEE and other organizations are conducting currency surcharges and fees must declare tax registration with tax authorities according to model No. 01-REGISTER-TCT (just enumerate the target 1, 2, 3, 4, 8, 13, 21, 24) to be granted tax code.
The base implementation of security mechanism for the collective, individual business by the method of self-responsible business results to the full declaration of the collective, the individual received the stock as the base units (using the 01-REGISTER-TCT). The collective, the individual receiving the securities to make tax registration Declaration (use template 2-REGISTER-TCT) and tax code notices have been issued through the main campus with the tax authorities collect taxes management directly.
Individuals, households, business and production using model number 03-REGISTER-TCT to declare tax registration with tax authorities.
The shipment business households declaring to be granted tax registration code in place of the resident household (using form 3-REGISTER-TCT). When work on the other areas must keep the tax code has been issued on the tax vouchers.
3-tax registration certificate: the tax authorities responsible for granting the confirmation of tax payers have filed declarations for tax registration and tax code notices for tax payers in the form of "tax registration certificate" attached to this circular.
IV. level TAX CODE tax authorities have a responsibility to level the tax code and send confirmation of the tax code for tax payers within 15 days from the date of the tax registration papers adequately Declaration, exactly as prescribed. When receiving the Declaration of registration tax of tax payers, tax authorities exercise control over the information on the declarations, contact the tax payers to correct errors (if any).
The tax agency has the responsibility to grant the tax code for tax payers have activity in the province. Tax authorities should ensure the principle of granting the tax code for a single tax payers, including cases of tax payers move business location, renaming the business, ...
Base business when have decided to dissolve or accept the end of operation, the tax code has been issued will not be used and may not be used again, to give other tax payers. Base business after dissolution which has decided to back will have to make tax registration for granted tax code.
The personal (households) in goods production and trading and/or service declaration under model 3-ĐKT-TCT be tax authorities granted the tax code only once and would use the tax code are granted during the life of that individual. The tax authorities did not grant the tax code for the individual tax code, including individual cases that break or business stop for some time then back to business again. When the business back, individuals, households and business to declare tax registration with tax authorities and self recorded the old code on the registration tax.
Tax authorities where the direct management of the business units will grant tax code for businesses which, at the same time, the level codes for each of the subdivisions contained in "the manifest subdivisions" of the business, including the case of subsidiaries based in other provinces. When business gets tax authorities informed the tax code of the subdivisions must have the responsibility to notify the unit directly under the tax code of subdivisions. The units when the registration tax declaration to the tax authorities collect taxes management directly under model number 02-REGISTER-TCT must specify the tax code has been managing business reported the box code (not by the tax authorities burn).
For example: in the example above, A company based in Hanoi, branch X and X 1, x 2 units, 1.1, 1.2 X X closing at Haiphong, medical branch and Y1, Y2, shop Y3 played in Ho Chi Minh, the Z branch in Dong Nai province. As such, the tax Bureau in Hanoi is responsible for company tax code level A and level the tax code for all subdivisions: X, Y, Z, X 1, x 2, Y1, Y2, Y3, X 1.2 X 1.1. After that, the tax Bureau in Hanoi to send confirmation of the tax code for A company and tax lists of subdivisions. The company has A responsibility to immediately notify the tax code of each unit belongs to the subdivisions in Hai Phong, Ho Chi Minh City and Dong Nai province. Upon receipt of the tax code, the units will make disclosure of tax registration with tax authorities where the unit headquarters and tax records of his self into the tax code on tax registration sheet.
During the 1998 tax registration, these subdivisions can proceed to declare tax registration with the local tax authorities before receiving his tax code notices from the business owner. In declarations to tax blank registration tax code, this section by the tax authorities will record the following supplements.
V. USE of TAX CODE tax code systems will start to be used uniformly throughout the country beginning on 1/1/1999. The tax payers, tax authorities and other relevant bodies have a responsibility to use the tax code as specified below: 1. for tax payers: tax payers must keep the tax code on every transaction papers, economic contracts, invoices, purchase vouchers, sale of goods , service, bookkeeping, tax return, tax vouchers. For other types of papers, books, vouchers have not had to write the tax code, the tax payers have to manually specify the tax code on the top, right of the kind of papers, books and vouchers. The unit is used in order to print invoices available his tax code in the top right corner of each sheet of the invoice.
Each tax payers only used a single tax code for all activities of production, trading takes place on the various localities throughout the country. Tax payers when moving production locations (including cases transferred to the other), or rename the business establishments still have to use the tax code has been previously granted tax agency.
Tax payers when terminate production operations, business, the services must immediately notify in writing accompanied by the decision on the termination of the activities (such as deciding the dissolution, merger, bankruptcy, ...) with direct tax authorities tax management. The tax authorities have the responsibility to announce the cancellation of the tax code for tax payers and other related agencies.
2. With regard to the tax agency: the agency responsible to use the tax code tax payers to manage the tax payers, tax data tracking of tax payers and tax payers code records on all papers dealing with tax payers such as: tax notice penalty notices, orders, currency, tax administrative penalty decisions, minutes, check on taxes, ... The Indian tax only forms must be amended to add section for the tax authority or the tax payers record tax code as: invoice, sales, tax form, tax registration, tax, tax accounting, report ...
The tax authorities have the responsibility to manage the entire system of tax code of the tax payers and tax code update on the tax information system.
The tax agency is responsible, in coordination with the ministries concerned to give organizations the tax code into the existing information systems of the ministries have management functions related to the tax payers.
3. for the ministries of State management and related agencies: the customs authority has the responsibility to use tax payers code to track tax data export, import duty and value added tax for the tax payers have export activities imports of goods and services. The form import-export declaration, certificate from the currency, tax, ... relating to the tax payers are being used in the management of customs revenues to supplement for the tax payers or the customs tax code record.
Treasury agency responsible for updating tax code of individual tax payers in the management of taxation filed into the Treasury and made the profession related to taxation such as tax refund, transfer of funds from the deposit account of the tax payers on account of State budget when it received orders to collect taxes ,... Step by step implementation of the exchange of tax information submitted by individual tax payers between the Treasury and the tax authorities at the same level.
The ministries of State management and other specialized agencies have additional responsibilities of tax code record section of the object under the authority of management in the Declaration and the relevant documents to the tax payers and when updated information of the tax payers on system info of your data step by step implementation of unification of the exchange of information between the ministries concerned.
VI. PROCESSING the VIOLATION of tax payers paying no tax to be granted registration code, intentionally declare to be granted more than one tax code or not write the tax code on the transaction documents, economic contracts, invoices, purchase vouchers, sale of goods, services, bookkeeping , tax return, tax vouchers will be punished according to the provisions on sanctioning administrative violations in the field of taxation.
Types of vouchers, books on if not write code tax payers will be considered invalid when performing the tax inspection or financial inspector.
Tax payers use tax code to business tax evasion, contraband, then tax will be sanctioned according to the penalty provisions of the tax law in noncompliance.
The handling of the breach of registration tax, use tax code is done according to the procedure, the order prescribed in the law on the handling of tax violations.
VII. IMPLEMENTATION of this circular in force from May 25, 1998.
The tax administration is responsible for implementation of tax registration, issuance and use of the tax code. In 1998 will focus on implementing the tax registration and tax code for the tax payers have manufacturing operations, business and provision of services to prepare the conditions for the implementation of the law on value added tax and enterprise income tax law. The other tax payers as tax payers of agricultural land use, housing, land, income tax on high income earners, ... will be specific instructions and the Organization implemented the following year.
General Department of customs and the State Treasury is responsible for bringing the use of tax code on tax management system.
In the process if there are difficulties and obstacles, suggest units, agencies timely reflection of the Ministry of finance to study additional instructions./.
APPENDIX 1 HOW to CALCULATE the CHECK DIGIT in the TAX CODE include checking number 1 N14 digits. This digit is meaningful help for people who enter the code on the computer can detect the right work enter the code correctly. This digit will be built according to the following principles: the digits from N1N2-N3N4N5N6N7N8N9 is a prime number as follows: N1 with 31, N2, N3, with 29 workers workers with 23, N4, N5 with 19 Entertainment staff with 17, N6, N7 multiplied 13 times 7, N8, N9, with five workers multiplied by 3.
The sum of the area of this number is divided by 11, taking the balance of the Division. If the Division is split off (zero balance) will be skipped to get the next order number. If not split off (zero balance) check digits of number 10 would be the N10 and the balance of the Division.
For example, the sequence number expected: code 0 1-0 0 0 4 7 5 1 with Prime number sequence: 31 29 23 19 17 13 7 5 3 Plus the area of number: 0 + 29 + 0 + 0 + 0 + 52 + 49 + 25 + 3 = 158 total divided by 11:158:11 = 14 residual 4 So check digit is : 10-4 = 6 and ĐTNT's code is: 01 0004751 6 tax authorities of the SOCIALIST REPUBLIC of VIET NAM model No.: independence-freedom-happiness 01-REGISTER-TCT TAX REGISTRATION FORM for ORGANIZATION of PRODUCTION, sales of goods and SERVICES TAX AUTHORITIES VALUE ADDED code ATTRIBUTION (pale green) 1. Official name: 2. Trade name (if any): 3. Head Office address: 4. Recipient address tax notice: House number, street, rural, town: House number, street, town or post office mailbox: County/District: District/district: province/City: province/City: phone: phone: Fax: Fax: 5. Establishment: 6. Business license : the number of the decision: license number: date established: .../.../.....
Date of issue: .../.../.....
The agency decision: date of issue:.............
7. Business lines: 8. current codes: 9. September started operations KD:.. /.. /..
10. Capital: 11. Capital: 12. The total number of employees: 13. Treasury, bank account: number: number: At 14. Business type: State foreign investment joint-stock limited COMPANIES in private foreign of FOREIGN law not CT held KT of political organization ... business units, Other OPERATIVES armed unit 15. Accounting forms about results of business: independent dependent 16. Fiscal year: apply from .../... come on .../...
17. Name of business owner/server DN: code DN/owner of CMT server DN DN address VAS/permanent address, owner of the DN 18. The types of tax: value special consumption resource export-import Currency using which use agricultural land land lease income DN article Subjects 19. Registration method for calculating value added tax increase (RATES): methods of direct calculation method of deduction of 20. Import export business license: Yes No 21. Where tax registration: 22. Information about member units, subdivisions, inventory (if applicable): members Have subdivisions directly under the warehouse Has Had representative offices, trading, business units directly under 23. Contract with the contractor, subcontractors abroad: Yes No 24. Other information: name of Director name of Chief Accountant in place address home address in the County/District/County District of the province/city province/city I assure the content in this Declaration is true.
Full name of person (PRINT) date ..../..../.....
Signature (stamp) position: CERTIFIED by the TAX AUTHORITY table of contents Chapter-level Type: budget Account Code industry: the method of calculating VAT: deducted directly on the ADDED VALUE directly on the DT On Securities received declarations:.../.../day checking declarations: .../. ../. ..
People check out (sign, stating the full name) a MEMBER UNIT of the STT name address city province/district/County
The MANIFEST SUBDIVISIONS STT name address County/District
Province/city
The STATISTICS OFFICE EDITION, OFFICE, ADMINISTRATIVE UNITS DIRECTLY UNDER STT CAREER name address city province/district/County
A LISTED WAREHOUSE DIRECTLY UNDER STT name address city province/district/County
A LISTED CONTRACTOR 1. Tên Nhà thầu:
2. Quốc tịch
3. ĐTNT code of the contractor in Vietnam (if available): 4. license business activities in Vietnam 5. The contract the contractor license numbers: number: date of issue:.............................
Ngày cấp: ............/.........../......
Cơ quan cấp
6. The objective of activities in Vietnam under contract 7. Địa điểm tiến hành công việc theo hợp đồng
8. The total value of the contract: 1. Contract term: 10. The total number of workers in Vietnam: 11. The method of dividing the business results (if it is a contract of partnership links): 12. Subcontractors: there is No 13. The Vietnam party responsible taxes filed instead of contractors, subcontractors: value-added business income personal income 14. Attached document: a the SUBCONTRACTORS S TT Name subcontractors nationality code ĐTNT in pH (if any) Of the contract value contract location made the number of labour
MODEL NO.: 01/REGISTER-TCT DECLARATION indicators GUIDE Guide content 1. Official name: Write clear, full print United names organisation established by decision or business license.
2. Trade name: trading name or abbreviation used in business transactions.
3. Head Office address: address of headquarters units, the economic organization. Specify the number of houses, streets, villages/Hamlet, Ward/town, district/district, the city. If there is a phone number, Fax number, then specify the area code-phone number/Fax number.
4. getting tax notifications address: If the business address to receive tax notice other than the address of the head office shall specify the recipient address tax notice to the tax agency contacts; If not then write the correct address of the headquarters.
5. Establishment: establishment of State administration authorities.
6. Business license: Specify number, date of issue and the business licensing authority.
7. Business lines: business license Records and actual trades are trading.
8. the current code number: Write the code of the business by the tax authorities issued from January 1999 onwards, this code applies on the computer system (if any), not a tax registration number. For those businesses that are established from 01/01/1999 onwards then to empty this criteria.
9. Start of operations: start of business activities.
10. Capital: capital of the Recording industry have the highest legal capital of the business. If foreign investment business recorded legal capital was recorded on the investment license.
11. Capital: capital records recorded on the establishment or business license. If the other with which practical is using then scored according to real capital.
12. The total number of employees: record the total number of workers (who) often at the time of registration, including Vietnam and the people's labor expatriates.
13. Treasury, bank account: Please specify your account number, Bank name, Treasury where the business account opening. If the business has multiple accounts, you can provide the following additional offices.
14. Type of business: only marked X in one box, if not the kind that has listed the mark X in the box.
15. accounting form about business results: only marked X on one of two boxes of this target.
16. Financial year: specify from date of annual accounting degrees start to the day, the annual accounting degrees last month according to the calendar year.
17. managing business name/owner: If business is independent then leave blank.
If the business is a member of a corporation or any company which shall record the name of the Corporation or company owner.
If the company shall record the name of the individual or organization is the largest stock holder of the company.
If is the limited liability company shall record the name of the individual or organization, which is the largest.
If the private enterprise shall record the name of the business owner.
Code DN/subjective Of CMT server DN: If in the section name declaration is to declare business object code of the business tax. If the Declaration is not personal Declaration of identity of that individual.
Managing business address/address often stay home business: address declaration of the organization or individual that is declared in the upper part. Specify the number of houses, streets, villages/Hamlet, Ward/town, district/district, the city.
18. Taxes payable: Mark X in the box corresponding to the tax that businesses have to file periodically.
19. Registration method for calculating value added tax increase (RATES): according to the value added tax law and the text under the law, the tax payers registration method for calculating VAT is deducted or direct (tax agency will review and decide later).
20. Business license of import and export: Mark X in either the Yes or no box.
21. Where registration tax: the tax authorities that enterprises pay Church stubs and tax registration.
22. Information on the business unit directly under the direct, business locations, warehouses: members: members of the unit's business enterprises by the State Agency has the authority to decide to establish, have full legal personality and is a member of the business. If any unit member directly, the mark X in the box "Yes" Member units, then must declare to the "manifest" Member units.
Subdivisions: subdivisions by enterprises themselves established, without full legal personality. If yes then marked X in the box "Having subdivisions", then must declare in the "statement of the subsidiaries".
Warehouse: warehouse by enterprises directly managed by enterprises, there is no business functions. If yes then marked X in the box directly under the "warehouse" is, then must clear declaration on the "the manifest directly under the warehouse".
Representative Office ...: Office, transactions, business units have no business functions.
If yes then marked X in the box "Has representative offices, trading, business units directly under the" then "part must be expressly declared in the statement of the representative office, transactions ...".
23. the contract with the contractor, subcontractors abroad: If businesses have contracts with the contractor, subcontractors are foreign economic organizations doing business in Vietnam, then marked on the box. Then are detailed in the "statement of contractors".
24. Other: specify your full name, home address (Street, house number, town, country) of the person who has the right to the highest executive (ceo, Director, ...) and Chief Accountant.
The tax authorities of the SOCIALIST REPUBLIC of VIET NAM model No.: independence-freedom-happiness 2-REGISTER-TCT TAX REGISTRATION FORM for the SUBDIVISIONS of the TAX code RECORD AGENCY RATES (pale pink) 1. Official name: 2. Trade name (if any): 3. Head Office address: 4. Recipient address tax notice: House number, street, rural, town: House number, street, town or post office mailbox: County/District: District/district: province/City: province/City: phone: phone: Fax: Fax: 5. license latest subdivisions : 6. Business license: license: license number: date of issue: .../.../.....
Date of issue: .../.../.....
Agency: Agency: issued:.............
7. Business lines: 8. current codes: 9. September started operations KD:.. /.. /..
10. Capital: 11. Capital: 12. The total number of employees: 13. Treasury, bank account: number: number: At 14. Business type: State foreign investment joint-stock limited COMPANIES in private foreign of FOREIGN law not CT held KT of political organization ... business units, Other OPERATIVES armed unit 15. Accounting forms about results of business: independent dependent 16. Fiscal year: apply from .../... come on .../...
17. Name of business owner/server DN: code DN/owner of CMT server DN DN address VAS/permanent address, owner of the DN 18. The types of tax: value special consumption resource export-import Currency using which use agricultural land land lease income DN article Subjects 19. Registration method for calculating value added tax increase (RATES): methods of direct calculation method of deduction of 20. Import export business license: Yes No 21. Where tax registration: 22. Inventory: No 23. Contract with the contractor, subcontractors abroad: Yes No 24. Other information: name of Director name of Chief Accountant in place address home address in the County/District/County District of the province/city province/city
I assure you the content in this Declaration is true.
Full name of person (PRINT) date ..../..../.....
Signature (stamp) position: CERTIFIED by the TAX AUTHORITY table of contents Chapter-level Type: budget Account Code industry: the method of calculating VAT: deducted directly on the ADDED VALUE directly on the DT On Securities received declarations:.../.../day checking declarations: .../. ../. ..
People check out (sign, stating the full name) a LISTED WAREHOUSE DIRECTLY UNDER STT name address city province/district/County
MODEL NO.: 02-REGISTER-TCT DECLARATION indicators GUIDE Guide content 1. Official name: Write clear, full print United names organisation established by decision or business license.
2. Trade name: trading name or abbreviation used in business transactions.
3. Head Office address: address of headquarters units, the economic organization. Specify the number of houses, streets, villages/Hamlet, Ward/town, district/district, the city. If there is a phone number, Fax number, then specify the area code-phone number/Fax number.
4. getting tax notifications address: If the unit has received tax notices address other than the address of the head office shall specify the recipient address tax notice to the tax agency contacts; If not then write the correct address of the headquarters.
5. license latest subdivisions: license latest units of State administration authorities.
6. Business license: Specify number, date of issue and the business licensing authority.
7. Business lines: business license Records and actual trades are trading.
8. the current code number: Write the code of the unit by the tax authorities issued from January 1999 onwards, this code applies on the computer system (if any), not a tax registration number. For those businesses that are established from 01/01/1999 onwards then to empty this criteria.
9. Start of operations: start of business activities.
10. Capital: capital of the Recording industry have the highest legal capital of the unit.
11. Capital: capital records recorded on the establishment or business license. If the other with which practical is using then scored according to real capital.
12. The total number of employees: record the total number of workers (who) often at the time of registration, including Vietnam and the people's labor expatriates.
13. Treasury, bank account: Please specify your account number, Bank name, Treasury where the business account opening. If the business has multiple accounts, you can provide the following additional offices.
14. Type of business: based on business type of business owner Mark X in one box, if not the kind that has listed the mark X in the box.
15. accounting form about business results: only marked X on one of two boxes of this target.
16. Financial year: specify from date of annual accounting degrees start to the day, the annual accounting degrees last month according to the calendar year.
17. Name of business owner: Write the name of the business owner directly.
Business owner: code declare code tax payers of the business owner.
Business address: business address declaration. Specify the number of houses, streets, villages/Hamlet, Ward/town, district/district, the city.
18. Taxes payable: Mark X in the box corresponding to the tax that the unit to be paid periodically.
19. Registration method for calculating value added tax increase (RATES): according to the value added tax law and the text under the law, the tax payers registration method for calculating VAT is deducted or direct (tax agency will review and decide later).
20. Business license of import and export: Mark X in either the Yes or no box.
21. Where registration tax: the tax authorities that the unit filed declarations and tax registration.
22. Inventory: If the warehouse units directly under the check the box There should be listed, then right on the "statement of the warehouse belongs".
23. the contract with the contractor, subcontractors abroad: If the unit has a contract with the contractor, subcontractors are foreign economic organizations doing business in Vietnam, then marked on the box. Then are detailed in the "statement of contractors".
24. Other: specify your full name, home address (Street, house number, town, country) of the person who has the right to the highest executive (ceo, Director, ...) and Chief Accountant.
The tax authorities of the SOCIALIST REPUBLIC of VIET NAM model No.: independence-freedom-happiness 03-REGISTER-TCT TAX REGISTRATION FORM for PERSONAL USE PRODUCTION, trading GOODS, services, VALUE ADDED TAX code RECORD (pale yellow) 1. Official name: 2. Trade name (if any): 3. Address: 4. Name of business home base business: House number, street, town, Hamlet: the CMT home base business: address (Street, house number, town, country): County/District: District/district: province/City: province/City: phone: Fax: phone: Fax: 5. Business license : 6. Lines of business: license number: date of issue: .../.../.....
Cơ quan cấp:
Ngày cấp:....../.../....
7. Business Capital: 9. September started operations KD:.. /.. /..
8. Tổng số lao động:
10. Treasury, bank account: number: Number: 11. The types of tax: value special consumption binge business income housing 12. Registration method for calculating value added tax increase (RATES): the method of deducting direct method 13. Where tax registration:
I assure you the content in this Declaration is true.
Full name of person (PRINT) date ..../..../.....
Signature (stamp) position: CERTIFIED by the TAX AUTHORITIES of contents industry Code budget VAT calculation method: the deduction directly on the ADDED VALUE directly on the DT On Securities received declarations:.../.../person check (sign, stating the full name) on checking the declarations: .../. ../. ..
MODEL NO.: 03-REGISTER-TCT DECLARATION indicators GUIDE Guide content 1. Official name: Write clear, full print name of flower production base, sales of goods and services as a business license.
2. Name: the name table name or abbreviation used in business transactions.
3. Business address: Head Office of business establishments. Specify the number of houses, streets, villages/Hamlet, Ward/town, district/district, the city. If there is a phone number, Fax number, then specify the area code-phone number/Fax number.
4. name of business: Their home base and home base business name or the name of the representative business group; CMT number home base business: people's ID Number by the police; Address of permanent or temporary resident of home base business. Specify the number of houses, streets, villages/Hamlet, Ward/town, district/district, the city. If there is a phone number, Fax number, then specify the area code-phone number/Fax number.
5. Business license: Specify number, date of issue and the business licensing authority.
6. Lines of business: business license Records and actual trades are trading.
7. Which business: business license Record, if different from actual capital are used then in the actual capital.
8. The total number of employees: record the total number of employees (people) at the time of registration.
9. Start of operations: start of business activities.
10. Treasury, bank account: Please specify your account number, Bank name, account opening where the Treasury.
11. Taxes payable: Mark X in the box corresponding to the tax that businesses have to file periodically.
12. registration method for calculating value added tax increase (RATES): according to the value added tax law and the text under the law, the tax payers registration method for calculating VAT is deducted or direct (tax agency will review and decide later).
13. Where registration tax: the tax authorities that the basis of tax registration.
TAX REGISTRATION number Form DECLARATION: TAX REGISTRATION FORM Form No: 04-REGISTER-TCT TAX AUTHORITIES FOR TAX RECORDS OFFICE ONLY code RATES (cyan Color) 1. The name of the contractor (or sub-contractor): Name of contractor/sub-contrator 2. Nationality: Nationality 3. Head Office address: Address of the head office 4. Office address: Address of Vietnam Executive Management Office in Vietnam address Address house number, street, town, Hamlet: the Street Number, Street name or Commune/District district: District province/City: Province/City phone: Tel phone: Tel Fax: Fax: 5. active business license in Vietnam: Business license in Vietnam: 6. Operations in Vietnam according to the contract the contractor or sub-contractor : Contract for contractor/sub-contractor operation in VN: license number: Number Of the license: Number of days: ..../..../.....
Date
Ngày cấp:..../..../.....
Date issued: Agency Granted by Signing with: Signed with: 7. The objective of activities in Vietnam under contract: code ĐTNT in Vietnam (if any) Taxpayres identification number in Vietnam (if any) Contract objectives 8. Location to conduct the work under the contract: Location of business according to the contract. Duration of contract: Contract duration: From:........................................................................................
From: ...................../..................... to ........................../..................
10. The total number of employees: Number of employees hired in the contract 11. Treasury, bank account: Banhk and Treasury Accounts number: Account number In Name of Bank or Treasury number: Account number In Name of Bank or Treasury. Registration method for calculating value added tax increase (RATES): the Register method of the VAT Credit deduction method caculation method direct method Direc subtraction method 13. Subcontractors: Do you have sub-contractor?
Yes Yes No No 14. Attached document: Attachments committed by contractors or subcontractors performing strictly for tax law, submitting timely and sufficient taxes arise, ensure the deducted and remitted the taxes of subcontractors and employees working in Vietnam under contract.
Contractors, sub-contractors commit to observe all tax laws, timely and fully pay taxes, ensure to withhold and pay full tax dues of sub-contractors and employees involved inthe contract in Vietnam.
Representatives of the contractor (or sub-contractor): Representative of constractor (or sub-constrator) day..................
Date .../.../....
Position Position Signature signature VERIFIED by the TAX AGENCY budget: index method for calculating VAT: deducted directly on the ADDED VALUE directly on the DT On Securities received declarations:.../.../day checking declarations: .../. ../. ..
People check out (sign, stating the full name) a SUB-CONTRACTOR of the SUB-CONTRACTOR's DECLARATION to TT No.
The name subcontractors Name of Sub-contract Nationnality nationality code ĐTNT in pH (if any) Taxpayers identification number in Vietnam (if any) contract number Sub-contract number contract value Sub-contract value venue Location of business according to the sub-contract workers number of Number of employees hired in the sub-contract
Model No.: Form No: 04-REGISTER-TCT DECLARATION GUIDE GUIDANCE FOR DECLARATION of the target Information needed to declare the content guides Detail of guidance 1. The name of the contractor (or sub-contractor): full name (including the acronym) of the contractor or sub-contractor engaged in business activities in Vietnam not under the forms prescribed in the law on foreign investment in Vietnam.
Name of contractor/sub-contractro: Write full name (including abbreviated name) of contractor or sub-contractor doing business in Vietnam under the form not stipulated in the Law on Foreign Invesment in vietnam.
2. Nationality: specify the nationality of the contractor or subcontractors.
Nationality: Fill in clearly the nationality of the contractor or sub-contractor.
3. head office address: If is the personal address, phone number, fax number where the individual resides.
If the company or organization's address, phone number, fax number where the corporate headquarters.
Address of head office: If the contractor/sub-contractor is an idividual, fill in address, telephone number, fax number of residency.
If contractor/sub-contractor is an orgnisation or company, fill in address, telephone number, fax number of the head office.
4. Executive Office address in Vietnam: If is the personal address, phone number, fax number where individuals reside in Vietnam to run the operation.
If the company or organization shall record the address, phone number, fax number, where the headquarters of the Executive Office in Vietnam.
Address of Management office in Vietnam: If contractor/sub-contractor is an idividual, fill in address, telephone number, fax number of the individual residing in Vietnam to do business.
If contractor/sub-contractor is an orgnisation or company, fill in address, telephone number, fax number of the menagement office in Vietnam.
5. License to operate business in Vietnam: based on active business license in Vietnam due to State administration authorities to fill out the corresponding norms.
Business license in Vietnam: Based on the business license granted by the competent authority-Goverment, fill in the relevant items in the form.
6. Activities in Vietnam under the contract of the contractor or subcontractors: based on the contract was signed that fill the target accordingly.
Contract for contractor/sub-contractor operation in Vietnam: Based on the signed contract, fill in the relevant items in the form.
7. The objective of activities in Vietnam under contract: record specific operational objectives of the agreement.
Contract objectives: Declare each operation objective of the contract concretely.
8. Places of work according to the contract: the specific Record locations to conduct the work under the contract. In the case of work in many different localities to fully manifest the location work locally.
Location of business according to the contract: Declare each operation location of the contract concretely. In case of doing business at many different location, contractor/sub-contract has to declare fully the location to do business.
9. Duration of contract: specify the duration of the contract from year to year, month to month.
Contract duration: Fill-in inclearly contract duration from manth, year to month, year.
10. The total number of employees: total number of Records by labor contractors or subcontractors employed.
Number of employees hired: Declare number of employees hired by the contractor or sub-contractor.
11. Bank accounts, Treasury: enumerate the bank accounts and Treasury (including the account opening in foreign countries).
Bank and Treasury Accounts: Declare the bank or trasury accounts (including the bank accounts opened abroad).
12. registration method for calculating value added tax: Choose one of two methods of calculating value added tax.
Regiter method of VAT calculation: Select one og two VAT calculation methods.
13. Subcontractors: If have sub-contractors carry a part of the contract require full declaration subcontractors according to the attached declaration statements for tax registration.
Do you have sub-contractor: If there are sub-contractors taking part in the contract, please declare fully in the Sub-contracor Declare attached.
14. documents attached: write the documentation submitted to the tax authorities the tax registration form attached.
Attachments: List all documents attached to the Tax Registration Form.
The SOCIALIST REPUBLIC of VIETNAM independence-freedom-happiness TAX REGISTRATION CERTIFICATE CODE OBJECT NAME BUSINESS REGISTRATION NUMBER REGISTERED On TAX DAY ... month ... in 19 ...
The head of the tax authority (name, stamp)
