Official Dispatch 121/DNL-THNV 2025 Introduction of some new regulations of 86/2024/TT-BTC

• Số hiệu: 121/DNL-THNV
• Loại văn bản: Công văn
• Nơi ban hành: Cục Thuế Doanh nghiệp lớn
• Người ký: Trần Tuyết Trang
• Ngày ban hành: 12/02/2025

GENERAL DEPARTMENT OF TAXATION OF VIETNAM LARGE ENTERPRISE TAXATION DEPARTEMENT --------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No.: 121/DNL-THNV Re: Introduction of some new regulations of Circular No. 86/2024/TT-BTC	Hanoi, February 12, 2025

To:

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On December 23, 2024, the Ministry of Finance has promulgated Circular No. 86/2024/TT-BTC on taxpayer registration to replace Circular No. 105/2020/TT-BTC dated December 3, 2020. The new regulations applying to taxpayers being organizations specified in Circular No. 86/2024/TT-BTC will come into force from February 6, 2025.

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1. Entities appying for taxpayer registration (Article 4)

New regulation 1: The list of enterprises registered under specialized laws (Point a, Clause 2, Article 4) is now removed so that future amendment to specialized laws will not affect the provisions of the Circular.

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2. TIN structure (Article 5)

New regulation 2: If multiple foreign contractors directly apply for foreign taxpayer registration with tax authorities under the same contract with the Vietnamese party and these contractors wish to independently declare and pay taxes, each foreign contractor shall be issued with a separate 10-digit TIN (Point d, Clause 4, Article 5, Circular 86/2024/TT-BTC).

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New regulation: Taxpayers only apply for TINs to pay on behalf of organizations (hereinafter referred to as authorized TINs) that have contracts and business cooperation documents if they wish to be issued with a separate TIN for their business cooperation contracts (Point e, Clause 4, Article 5).

Previous regulation: Circular No. 105/2020/TT-BTC does not specify this regulation. Therefore, the use of authorized TINs for contracts and business cooperation documents encounters problems in the use of invoices and VAT refunds.

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New regulation 4: The list of dependent units made in Form No. BK02-DK-TCT hereto appended is no longer required the initial taxpayer registration application of a dependent unit.

New regulation 5: The taxpayers that are executives, general executive companies, joint ventures, organizations authorized by the Vietnamese Government to receive profits distributed from petroleum fields in the overlapping areas, contractors, and investors entering into petroleum contracts, parent company - Petro Vietnam as the representative of host country that receives profits distributed from petroleum contracts may submit applications for initial taxpayer registration applications to the Large Enterprise Taxation Department in cases where they are assigned to the Large Enterprise Taxation Department for management.

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4. Procedures for change of taxpayer registration information (Article 10)

New regulation 6: A taxpayer that is a contractor or investor entering into a petroleum contract and transfer a part of contributed capital in a business organization or participating interest in the petroleum contract shall submit the application for change of taxpayer registration information to the Large Enterprise Tax Department if the executive is assigned to the Large Enterprise Tax Department for management.

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5. Procedures for TIN deactivation (Article 16)

New regulation 7: Regulations on overpaid taxes or excess VAT credits in cases where the affiliated entity or the divided, acquired or consolidated unit has its TIN deactivated but still has overpaid taxes or excess VAT credits to the managing unit or the new unit are added.

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6. Forms/Templates (Appendix II)

New regulation 8: Some forms applicable to taxpayers being organizations are amended as follows:

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Application form for taxpayer registration (for organizations) Form No. 01-DK-TCT; Tax registration declaration (used for affiliated entities and business locations directly incurring tax liabilities) Form No. 02-DK-TCT. : The entries regarding the number of papers of the legal representative, director/general director, chief accountant in charge are replaced with personal identification number information (for Vietnamese); at the same time, the information about address of the legal representative will be integrated from the National Population Database into the Application form for taxpayer registration (the number of papers for Vietnamese in the previous form attached to Circular No. 105/2020/TT-BTC is ID card/citizen ID card number that has not been integrated with the National Population Database).

+ Amendment to the list form of contracts of foreign contractors and subcontractors who pay tax through the Vietnamese party, Form No. 04.1-DK-TCT-BK, enclosed with the application form for taxpayer registration made in Form No. 04.1-DK-TCT. :: The Vietnamese party can select which foreign contractor to apply for 13-digit TIN (previously not available in Form attached to Circular No. 105/2020/TT-BTC , thus all foreign contractors in the list are issued with 13-digit TINs.)

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+ The issuing authority on the Taxpayer Registration Certificate Template - Template No. 10-MST: A title suitable to the tax authority issuing the Taxpayer Registration Certificate is added is now a specific issuing authority. (previously, the title issuing authority in Template attached to Circular No. 105/2020/TT-BTC is "Ministry of Finance of Vietnam")

+ Amendment to the Notice form of authorized TIN – Form No. 11-MST: The amendment aims to clearly show the TIN to pay tax on behalf of foreign contractors/foreign suppliers/business cooperation individuals/business cooperation organizations. (Previously, the form attached to Circular No. 105/2020/TT-BTC did not clearly explain how authorized TINs are used)

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The Large Enterprise Tax Department hereby informs new regulations of Circular No. 86/2024/TT-BTC applicable to taxpayers being organizations. To ensure compliance with regulations, taxpayers are required to study the full text of Circular No. 86/2024/TT-BTC dated December 23, 2024 of the Ministry of Finance and Official Dispatch No. 339/TCT-KK dated January 22, 2025 of the General Department of Taxation in Vietnam on introduction of new regulations of Circular No. 86/2024/TT-BTC.

The Large Enterprise Tax Department expects taxpayers to fulfill their responsibilities and obligations to the State Budget and actively cooperate and exchange with tax authorities in the fulfillment of tax liability. Taxpayers are recommended to promptly send a report on any issue arising during the implementation to the Large Enterprise Tax Department for guidance and timely settlement./.

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ON BEHALF OF
DIRECTOR
HEAD OF GENERAL-PROFESSIONAL DEPARTMENT
TAXPAYER SUPPORT




Tran Tuyet Trang

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