blue-check It is required to use a separate TIN upon paying tax on behalf of a foreign contractor

Official letter No. 2492/TCT-KK dated July 14th, 2022 of the General Department of Taxation regarding declaration of withholding tax
Posted: 20/9/2022 9:06:05 AM | Latest updated: 20/9/2022 4:28:53 PM (GMT+7) | LuatVietnam: 5540 | Vietlaw: 580

The General Department of Taxation notes that when an enterprise or a branch takes responsibility for declaring and paying tax on behalf of a foreign contractor, it has to register another taxpayer identification number (TIN), rather than using its own TIN, in order to make tax declaration and payment on behalf of the foreign contractor according to the regulations at clause 3.c Article 30 of the Law on Tax Administration No. 38/2019/QH14. Time limit for registration of a TIN for making tax declaration and payment on behalf of the foreign contractor is 10 working days from the day on which the responsibility for withholding and paying tax on the taxpayer’s behalf arises.

In case the enterprise/branch uses its own TIN to declare and pay tax on behalf of the foreign contractor, the tax declaration dossier shall not be accepted. The enterprise/ branch has to register a separate TIN then declare tax to be paid on the taxpayer’s behalf again, using this TIN and shall be subject to sanction due to late taxpayer registration and late submission of tax declaration dossier.

Ms Phuong Thao (
Please tag when reposting this article

Related documents

Penalty document



Effective Date Unknown
ExpiredDate Unknown
Published Vietlaw's Newsletter No. 580

Files attachment

enflag pdficon CV2492-14072022TCT[VLO].pdf


No data

Tax declaration

blue-check Amendments to the regulation on the minimum ratio of provisional CIT to be paid
blue-check Key amendments in Decree No. 91/2022/ND-CP regarding tax declaration
blue-check [Merged] - New methods for calculation, declaration and payment of tax incurred by individual businesses
blue-check It is still required to submit tax declaration dossier in case of revocation of enterprise registration certificate
blue-check It is required to use a separate TIN upon paying tax on behalf of a foreign contractor
blue-check How to declare and pay taxes upon contributing capital by brand property right
blue-check How to calculate CIT to be distributed to the locality where a factory is located
blue-check Process of online tax registration for individuals who do not conduct business
blue-check Foreign suppliers may make online tax registration at website
blue-check Guidance on procedures for issuance of certificate of eligibility for business in tax procedure services from March 12th, 2022
blue-check Forms and procedures for tax declaration from January 1st, 2022
blue-check Introduction of some new regulations on tax incurred by individual businesses
blue-check Tax authorities may request banks to provide information about accounts of enterprises
blue-check Effective period of an advance pricing agreement is shortened to 3 years
red-check New method for calculation and payment of taxes incurred by individual businesses
blue-check Regulations on assessment of levels of risks of taxpayers from July 2nd, 2021
blue-check Regarding PIT declaration made by representative offices
blue-check Regarding organization of tax administration in Thu Duc city
blue-check Issues relating to taxes on donations received from parent company outside Vietnam