Procedures for first-time tax identification number registration for foreign workers in Vietnam

STT

Category

Content

1

Object

Foreign workers through income-paying agencies and authorize income-paying agencies to register tax for foreign workers or dependents.[3]

The foreign worker does not go through the income-paying agency and does not authorize the income-paying agency to register tax for the foreign worker or his or her dependents.[4]

2

Application location

At the income-paying agency.

Note: In case a foreign worker pays income tax at multiple income-paying agencies in the same tax payment period, the foreign worker shall only authorize tax registration at one income-paying agency and notify the foreign worker's identification number of the foreign worker and his or her dependents to the agencies pay other incomes for use in tax deduction, declaration and payment.

•  The tax authority where the foreign worker works, for foreign workers residing, has income from salaries and wages paid by international organizations, embassies and consulates in Vietnam but this organization has not yet deducted tax.
• At the Tax Authority where the work in Vietnam arises, for foreign workers who earn incomes from salaries and wages paid by foreign organizations and workers from abroad. 

3

Components of the application

The dossier comprises:[5]

• Power of attorney form No. 41/UQ-DKT.
• A copy of the valid passport of the foreign worker or dependent or a copy of another valid document certifying the foreign worker (if there is no passport).
• Tax registration declaration form No. 05-DK-TH-TCT.
• Tax registration declaration form No. 20-DK-TH-TCT (for dependents).

The dossier comprises:[6]

For foreign employees with taxable income:

• Tax registration declaration form No. 05-DK-TCT issued together with this Circular.
• Copy of valid passport
• A copy of the appointment document of the employer in case the foreign worker or foreigner does not reside in Vietnam in accordance with the law on income tax, the foreign worker is sent to Vietnam to work but receives income abroad.

For dependents:

• Tax registration declaration form No. 20-DK-TCT issued together with this Circular (for dependents).
• A copy of the valid passport of the dependent or a copy of another valid document certifying the foreign worker (if there is no passport).

4

Responsibilities of the paying agency

The income-paying agency shall:[7]

• Summarize tax registration information of foreign workers into the tax registration declaration form No. 05-DK-TH-TCT.
• Summarize tax registration information of dependents in the tax registration declaration form No. 20-DK-TH-TCT.

Foreign workers do it themselves

5

Fees

There is no fee.

6

Result

Case: Complete dossier as prescribed

The tax officer shall receive and process the tax registration for the first time and notify the tax identification number of the foreign worker.

 Case: The dossier is incomplete as prescribed

• Tax registration dossiers submitted directly at tax authorities:[8] Tax officials do not receive and guide taxpayers to complete dossiers.
• The tax registration dossier shall be sent by post:[9] The tax authority shall notify the payer within 02 (two) working days from the date of receipt of the dossier.
• Electronic tax registration dossiers: [10] Taxpayers are responsible for sending other electronic tax registration dossiers via the website of the Department of Taxation to replace the erroneous dossiers sent to tax authorities.