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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
VietlawOnline

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 (VietlawOnline.com)
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Published Vietlaw's Newsletter No. 580

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