Tax registration for science and technology organizations. Based on the legal regulations on the establishment and registration of science and technology organizations and the legal regulations on tax registration, science and technology organizations established by enterprises are organized in the forms stipulated in Article 9 of the Law on Science and Technology. These organizations operate independently, have their own charters and operational regulations, seals, charter capital, and Not falling under the types of businesses as stipulated in the current Enterprise Law..
After being granted a Certificate of Registration for Scientific and Technological Activities by the competent state agency, the scientific and technological organization must carry out tax registration procedures as prescribed in Circular No. 80 / 2012 / TT-BTC To be granted a 10-digit tax identification number by the Ministry of Finance, branches and representative offices of science and technology organizations are granted a 13-digit tax identification number based on the 10-digit tax identification number of the parent organization and carry out tax procedures and obligations as prescribed by the Law on Tax Administration. The state budget chapter for science and technology organizations established by enterprises is classified according to the "chapter" of the parent enterprise. Specifically:
1. Tax registration for organizations
This refers to a business organization not established under the Enterprise Law and its affiliated units.
a) For production and business organizations
The tax registration file includes:
– The tax registration declaration form 01-ĐK-TCT issued with this Circular and the accompanying schedules (if any);
– Uncertified copies of the Business Registration Certificate; Investment Certificate or Establishment Decision.
In cases where a business organization is the parent company with subsidiary units, the business organization must declare its subsidiary units in the "List of Subsidiary Units". The tax authority directly managing the parent company will issue a tax identification number to the parent company and simultaneously issue a tax identification number to each subsidiary unit listed in the parent company's "List of Subsidiary Units", even if the subsidiary units are located in other provinces. The parent company is responsible for notifying its subsidiary units of the 13-digit tax identification number. The tax authority managing the parent company is responsible for notifying the tax authority managing the subsidiary units of the 13-digit tax identification number.
If the parent company establishes additional subsidiary units, the parent company must submit documents to the directly managing tax authority to obtain a tax identification number for the newly established subsidiary unit, and simultaneously add it to the parent company's "List of Subsidiary Units".
The tax registration application file for newly established subsidiary units includes:
– Notification of establishment of branches, representative offices, and business locations using form 07-MST issued together with this Circular;
– A copy of the Decision to establish a subordinate unit does not require authentication.
b) For subordinate units
– The tax registration declaration form 02-ĐK-TCT issued with this Circular and the accompanying schedules (if any). The tax registration declaration form must clearly state the 13-digit tax code that has been notified by the managing unit;
– Uncertified copies of the Business Registration Certificate; Investment Certificate; or Establishment Decision.
The local tax authority where the subsidiary unit is headquartered will base its issuance of the Tax Registration Certificate on the subsidiary unit's tax registration file and the tax identification number (13 digits) notified by the tax authority managing the parent unit.
2. Tax registration documents for taxpayers who are households or individual business owners.
– Tax registration declaration form 03-ĐK-TCT issued together with this Circular;
– A copy of the Business Registration Certificate (if available) does not require authentication;
– Uncertified copies of your National Identity Card, Military ID, or passport are not required.
Household businesses and individual businesses are only allowed to register their business at one location. If a household business or individual business regularly employs more than ten workers, it must convert to operating as a company and register the company in accordance with the provisions of Decree No. 43 / 2010 / ND-CP Government Decree dated April 15, 2010.
3. Tax registration documents for taxpayers who are foreign contractors or subcontractors registering to pay taxes directly with the tax authorities.
a) For foreign contractors and subcontractors who directly sign contracts with the investor.
In cases where a foreign contractor is the general contractor or main contractor signing a contract with the investor in accordance with the law, the tax registration dossier includes:
– Tax registration declaration form 04-ĐK-TCT issued together with this Circular;
– A copy of the Contractor's License (or equivalent document issued by a competent authority) does not require authentication;
– An uncertified copy of the Certificate of Registration of the Executive Office (or equivalent document issued by a competent authority, if any);
– List of subcontractors attached to the contract (if any).
The local tax authority will issue a 10-digit tax identification number based on the contractor's tax registration documents, in accordance with regulations.
b) For foreign contractors participating in joint venture contracts in Vietnam
If the joint venture partners establish a Joint Venture Management Board, the Joint Venture Management Board will be assigned a 10-digit tax identification number to carry out tax declarations, tax payments, and tax settlements in accordance with regulations.
The tax registration file includes:
– Tax registration declaration form 04-ĐK-TCT issued together with this Circular;
– A copy of the Contractor's License (or equivalent document issued by a competent authority) does not require authentication;
– An uncertified copy of the Certificate of Registration of the Executive Office (or equivalent document issued by a competent authority, if any);
– A list of subcontractors and parties participating in the joint venture, along with the contract (if any).
In cases where the parties to a joint venture perform a separate part of the work and determine their own share of revenue, they may register for separate tax declarations, payments, and tax settlements in accordance with current tax laws.
4. Tax registration documents for the Vietnamese party paying taxes on behalf of foreign contractors and subcontractors.
The tax registration file includes:
– Tax registration declaration form No. 04.1-ĐK-TCT issued together with this Circular;
In cases where the Vietnamese Party needs to settle and confirm the amount of tax paid on behalf of foreign contractors, the Vietnamese Party must provide the directly managing tax authority with one (01) set of documents including: a copy of the contract (no notarization required); and relevant documents and materials related to the contract signed with foreign contractors to serve the purpose of tax settlement and confirmation of tax obligations (if any).
5. Tax registration documents for taxpayers who are contractors or investors participating in oil and gas contracts.
a) For the Operator and Joint Venture
The tax registration file includes:
– Tax registration declaration form 01-ĐK-TCT issued together with this Circular and the accompanying schedules to the tax registration declaration form (if any);
– A certified copy of the Investment Certificate is not required.
The operator declares the contractors and investors in the "List of Foreign Contractors and Subcontractors". The tax authority directly managing the operator assigns a 10-digit tax identification number to the operator and simultaneously assigns a 13-digit tax identification number to each contractor and investor listed in the operator's "List of Foreign Contractors and Subcontractors". The operator is responsible for notifying the contractors and investors of their 13-digit tax identification numbers. The tax authority managing the operator is responsible for notifying the tax authority managing the contractors and investors of their 13-digit tax identification numbers.
b) For contractors and investors (including contractors receiving a share of the profits)
The tax registration file includes:
– The tax registration declaration form 02-ĐK-TCT issued with this Circular. The tax registration declaration form must clearly state the 13-digit tax identification number that has been notified by the Operator;
– A certified copy of the Investment Certificate is not required.
The local tax authority where the contractor or investor has its operating office will base its decision on the contractor's/investor's tax registration documents and the tax identification number provided by the tax authority directly managing the operator to issue the Tax Registration Certificate as prescribed.
6. Tax registration documents for individual taxpayers subject to personal income tax include:
– Tax registration declaration form 05-ĐK-TCT issued together with this Circular;
– Uncertified copies of National Identity Card, Military ID Card, or passport for foreigners.
7. Tax registration documents for taxpayers who are diplomatic missions, consular offices, and representative offices of international organizations in Vietnam (with value-added tax refund)
Use the tax registration form 06-ĐK-TCT issued with this Circular.
8. Tax registration dossier for taxpayers who are organizations authorized to collect taxes, fees, charges, and other revenues as prescribed by law; project owners; and organizations that deduct personal income tax but do not engage in production, business, or service activities.
Use the tax registration form 01-ĐK-TCT issued with this Circular (only fill in items: 1, 3, 9, 14).
9. For certain specialized industries and professions licensed by Ministries and sectors (such as credit, law, notarization, oil and gas, insurance, healthcare, or other specialized fields), this license shall be used in place of the Business Registration Certificate, establishment decision, or investment certificate in the tax registration dossier.
10. For individual taxpayers using non-agricultural land, the tax authority will automatically issue a tax identification number upon receiving the non-agricultural land use tax return for the first year.
Explanation for the above answer:
- Based on the official letter from the General Department of Taxation No. Circular 5521_TCT-KK on tax registration for science and technology organizations issued by the General Department of Taxation
– Based on the condition 5 Circulars 80/2012/TT-BTC
