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company tax code vietnam

Each company will receive a company registration code that simultaneously acts as a tax code number as well. Closure of tax codes is followed by invalidation of tax registration certificates. Tax refunds due to excess payments are available to those who have a tax code. This code is also the tax code of the business. Note that in 2015, Vietnam’s National Assembly passed the New Penal Code, which was to meant to take effect from 01 July 2016 and replace Penal Code No. A map of the Vietnamese provinces. 1 Example: The German company A receives 100 billion VND interest from a Vietnamese company. provides information about Tax Code. Dossiers to be submitted by Vietnamese parties signing contracts with foreign contractors or business cooperation contracts and having the responsibility to pay taxes for foreign contractors and sub-contractors: Tax registration declaration, enclosed with a list of foreign contractors and sub-contractors for whom the Vietnamese party pays taxes; Contract signed with the foreign contractor (the Vietnamese extract). For employment income, the 20th of the following month for monthly tax declarations, the 30th of the first month of the following quarter for the quarterly tax declarations and ….the 120th day of the following year for the annual tax return under individual tax code/90th day of the following year for the annual tax return under corporate tax code. Using the tax code, name, address of the company or identification number of the company’s legal representative, one may find further available information about the bank account, independent unit(s), applicable taxes and business lines of the company. government tax. • Vietnam lunar calendar, holiday, working days • Information about us • Payment services in Vietnam • Business License • Reliable Vietnam tour operator • Tax Code • Member of VCCI • Member of HNAT • Tourism training course • EXPRO 83 - Tourism training • prosperity of our country. Foreign companies operating in Vietnam may find it challenging to deal with the complexities of the country’s tax system. Under Circular 80, organizations, households and individuals producing, trading, providing goods and services; individuals … This page Company who import/export goods from/to oversea shall be subject to Import/Export Duty. 75/1998/QD-TTg OF APRIL 4, 1998, PROVIDING FOR TAXPAYERS’ IDENTIFICATION NUMBERS. If someone leaves Vietnam during the … contributing a small part for the development and government tax. 2. Stipulated in Circular No. This email address is being protected from spambots. var path = 'hr' + 'ef' + '='; Want to setup a company in Vietnam? Please see item 2, article II of Circular 10/2006/TT-BTC for more details. Lookup HS code list Vietnam 2017 for chapter 1 to 99. DECISION No.75/1998/QD-TTg OF APRIL 4, 1998 ON THE CODE NUMBERS OF TAX PAYERS CIRCULAR No. This email address is being protected from spambots. This page provides - Vietnam Corporate Tax Rate - actual values, historical data, forecast, chart, statistics, economic calendar and news. Find Vietnam custom tariff code of any product Taxpayers are categorised as ‘residents’ - who pay tax on income from Vietnam and overseas, and ‘nonresidents’ - who pay tax only on income originating from Vietnam. 9-11, D52 Street, Ward 12, Tan Binh Dist., Ho Chi Minh City, Vietnam Yellow Pages Hotline: (+84) 914 261 828 (Zalo/ What'sapp/ Skype/ Line) Tel: +84. This will tell you about the specific tax laws and rates for a LLC - (Wholly Foreign Owned) which is the most common company type in Vietnam. var prefix = 'ma' + 'il' + 'to'; 37/2009/QH12 dated 19 June 2009). We we are willing to share the benefit with community, Pre-printed invoices are for companies applying direct deduction method and sold by the Municipal Taxation Department. Address Vietnamtrades C-7/224-225, 2nd Floor, Sector-7, Rohini, New Delhi, India. From the beginning days of our business. Tricor Vietnam provides a comprehensive range of professional services including market entry advisory, investment licensing / company incorporation, representative office registration, as well as company secretarial, accounting, tax and payroll services. Two 2cm x 3cm-sized photos of the tax registrant (one to be stuck on the tax registration declaration and the other to be stuck on the tax code card). You need JavaScript enabled to view it. The principal types of business license are: business cooperation; joint venture; company with 100% foreign owned capital; branch of an overseas company; and representative office of an overseas company. What information does the company registry in Vietnam include? Vietnam Value Added Tax is calculated based on the added value from each stage of the supply chain, from manufacturing to distribution and consumption. addy8e9f8f153b78a8a5aa0210ee8394e70d = addy8e9f8f153b78a8a5aa0210ee8394e70d + 'gbs' + '.' + 'com' + '.' + 'vn'; Businesses established prior to July 1, 2015 have separate tax identification number and business identification number. VIETNAM YELLOW PAGES - VIETNAM BUSINESS DIRECTORY Head Office: Floor 6, Vinafood 1 Building, 94 Luong Yen St., Bach Dang Ward, Hai Ba Trung Dist, Hanoi, Vietnam Branch: 1st Floor, Blue Berry Building, No. Tax-paying organizations and individuals must not use the closed tax codes notified by tax offices. The current FCT regime dates from 2014. For business individuals, groups of business people and business households: Tax registration declaration, enclosed with a list of stores and shops located outside districts, provincial capitals or provinces where the main establishments are located (if any); Business registration certificate (notarized copy). Vietnam Postal code, Zip Code, or Zip Postal Code, Zip code, Postal Code, … are code systems specified by postal associations around the globe. For foreign contractors and sub-contractors that directly pay taxes in Vietnam: Tax registration declaration, enclosed with a list of sub-contractors (if any); License for business operation in Vietnam. The information in our business registry origins from the respective government institutions. Enterprises, units and organizations engaged in production, business or service provision: Tax departments of provinces and centrally-run cities; Business individuals and households: Tax sub-departments of districts, provincial capitals or cities. Companies in Vietnam can use electronic, pre-printed, self-printed, or ordered invoices. The foreign investor or the investee company are required to notify the tax authorities of the plan to remit profits at least 7 working days prior to the scheduled remittance. GBS is one of the best business law firms in Vietnam with a network South East Asia, Middle East, Japan, HongKong, Malta and Poland. Two 2cm x 3cm-sized photos of the tax registrant (one to be stuck on the tax registration declaration and the other to be stuck on the tax code card). Fees are unspecified. Postal codes help confirm the location when transferring mail, postal items or used to fill in information when users register online with a request to enter a postal code or postal code. The rules describe the tax obligations of foreign entities and individuals who do business in or receive income from Vietnam. The following table is a list of postal codes in Vietnam (5 digits). Invoices are controlled by the Ministry of Finance. A company must notify the tax authorities if its fiscal year differs from the calendar year and only a quarter end is allowed. : Room 509, 15T2 Building, 18 Tam Trinh Street, Hanoi, Vietnam, Vietnam lunar calendar, holiday, working days, Representative in Hoi An and Central area, Representative in Ho Chi Minh City and Mekong Delta, Vietnam hotel information for travelers World-wide, Vietnam travel information for travelers World-wide, Maison D'Hanoi Hanova Hotel 2-Summer Promotion, Liberty 3 & 4 Hotel Promotion (Hochiminh), La Belle Vie Hotel-Summer Promotion (Hanoi), Bong Sen Hotel Annex-Summer Promotion (Hochiminh City), Liberty 2 Hotel (Hochiminh City) - Summer Promotion, Bong Sen Hotel Saigon-Summer Promotion (Hochiminh City), Liberty Central Hotel-Summer Promotion (Hochiminh City), Golden Rose Hotel Summer Promotion (Hochiminh City), Hoa Binh Palace Hotel Promotion (Ha Noi Capital), Unique Buddhist culture museum in Da Lat opens, Misty Tam Dao – an ideal getaway for tourists, Mekong Delta tourism infrastructure needs investment, First print of “Duong Kach Menh” introduced to public, Da Nang’s tourism development plan pays off, VNAT introduces Viet Nam tourism in Japan, Rough Guides: Vietnam on the top 20 list for foreign tourists, Mu Cang Chai district destined for paragliding festival, Hue plans to open pedestrian square on Truong Tien Bridge. From 2020 onwards, the use of electronic invoices tax verification codes will be extended as a requirement for self-employed individuals and companies with annual turnover of more than VND 3 billion … var addy_text8e9f8f153b78a8a5aa0210ee8394e70d = 'Info' + '@' + 'gbs' + '.' + 'com' + '.' + 'vn';document.getElementById('cloak8e9f8f153b78a8a5aa0210ee8394e70d').innerHTML += ''+addy_text8e9f8f153b78a8a5aa0210ee8394e70d+'<\/a>'; Restrictions on Foreign Direct Investment in Vietnam. The main taxes levied by the Vietnamese authorities are the Corporate Income Tax, the Personal Income Tax and the Value Added Tax. The Corporate Tax Rate in Vietnam stands at 20 percent. 10/2006/TT-BTC of February 14, 2006. Social security contributions in Vietnam – Vietnamese employees are required to make SI, HI and UI contributions at rates of 5%, 1.5% and 1% of the employee's salary, respectively. FCT legislation has been developed and amended from time to time since it was issued in 1995. Penal Code No. Tax codes shall be closed when business organizations dissolve, go bankrupt or cease to exist, business individuals flee, die, are missing or have their civil act capacity restricted or lost, or tax obligations terminate; for foreign contractors or sub-contractors that pay taxes through Vietnamese parties, upon the termination of contracts, Vietnamese parties shall have to carry out procedures for closing tax codes of such foreign contractors or sub-contractors. have been always realized strictly obligations to var addy8e9f8f153b78a8a5aa0210ee8394e70d = 'Info' + '@'; ’s main objective is not only profit but You need JavaScript enabled to view it. For individuals paying income tax as high-income earners: People’s identity card or passport for foreigners (copy). 15/1999/QH10 dated 21 December 1999 (amended by Penal Code No. Duration is unlimited. Types of business license in Vietnam: Vietnam offers some choices for setting up a business in the country. #2 VAT invoices. For diplomatic missions, consulates and representative offices of foreign organizations in Vietnam … Each company with independent legal status is required to file a separate tax return. contributing a small part for the development and The subject is a Limited liability company (FDI), with registered capital of 91,520,000,000VND. Tax Filing and payment of tax – Tax on employment income is withheld by the employer and remitted to the tax authorities. Tax Compliance in Vietnam. Tax registration declaration, and lists enclosed therewith (if any); Business registration certificate of the branch (notarized copy) or the license for foreign investment in Vietnam (copy). Generally, tax applicable to a company in Vietnam shall be: VAT (0-10%), Business License Tax (50-150USD/year); Corporate Income Tax: 20% of taxable profit. Foreign employers do not have a withholding obligation in Vietnam and PIT is commonly filed under the employee’s name and tax code. Every company in Vietnam, both local and international, is required to comply with all applicable regulations.. Searching of Company Information on Vietnamese National Business Registration Portal PwC - Vietnam Pocket Tax Book 2019 PwC 11 Table of Contents 1 Corporate Income Tax 3 1.1 General Information 3 1.2 Determination of taxable income and deductible expenses 6 1.2.1 Income 6 1.2.2 Expenses 6 1.3 Tax Compliance 8 1.4 Financial Statements/Accounting 10 1.5 Incentives 12 1.6 International Taxation 13 2 Transfer Pricing 17 3 Indirect Tax 19 4 Personal Taxation 22 5 Other Taxes 23 6 Trade & … BRENNTAG VIETNAM COMPANY LIMITED is established on 11/10/2010, with head office located at No. Area Postal code An Giang Province: 90000 Bắc Giang Province: 26000 Bắc Kạn Province ... Post Office & Postal Code Location Service This page was last edited on 10 May 2020, at 00:20 (UTC). For business organizations (except dependent units): Tax registration declaration and lists enclosed therewith (if any); Business registration certificate (notarized copy) or the license for foreign investment in Vietnam (copy); Establishment decision (copy), if any. Vietnam’s tax year runs from 01 January to 31 December, while its tax system operates using a graduated scale. Tax offices shall make public the lists of closed tax codes. 2 Example pursuant to Circular 78/2014/TT-BTC: In 2013, enterprise A uses the calendar year as CIT period. VAT Grouping in Vietnam There is currently no provision for VAT Grouping in Vietnam. Vietnam Travel Services - Tuan Linh Travel Co., Ltd.         Office : Room 509, 15T2 Building, 18 Tam Trinh Street, Hanoi, Vietnam          Tel: +84.24.62768855   Fax: +84.24.62768866   Contact us. There is a facility for the use of the ‘reverse charge’. The primary concerns for a foreign company that needs to comply with tax laws in Vietnam are: Individual income tax (IIT) for employees in Vietnam, social security costs, VAT, withholding tax, business tax and permanent establishment concerns. For foreign contractors, sub-contractors and foreign parties to business cooperation contracts that pay taxes through Vietnamese parties: Contract signed with the Vietnamese party (the Vietnamese extract). The tax liable income in Vietnam is 100 billion VND. Consolidated tax returns – Consolidated tax returns are not permitted. In terms of corporate tax reporting and compliance, your company should submit tax statements on a monthly, quarterly and annual basis, regardless of whether you conduct any business activities and have any tax liabilities or not. .’s main objective is not only profit but Deloitte Vietnam Company Limited Striving for the standard of excellence by being always one step ahead, Deloitte Vietnam is dedicated to providing superior client service with professional objectivity and to working diligently to preserve the trust of clients. The latest individual income tax calculation guidence in 2016 To calculate the individual income tax for 2016, accountant needs to concern about the following guiding Circulars upon individual income tax: Circular 111/2013/ TT-BTC that was modified and supplemented in … For diplomatic missions, consulates and representative offices of foreign organizations in Vietnam (those that are eligible for VAT refund): For organizations authorized to collect taxes, charges, fees and other revenues according to the provision of law; project owners, principal foreign contractors of ODA projects; and non-business units withholding income tax on high-income earners: Tax paying organizations and individuals shall have to make tax registration according to set form with tax offices within 10 days as from: the date of granting of business registration certificates or the date of commencement of business activities which do not require business registration certificates, or the date when tax obligations arise, in cases where taxpayers are non-business organizations or individuals; Tax offices shall have to grant tax codes within 5 days, for tax registration dossiers submitted directly to tax departments; and within 10 days for tax registration dossiers submitted directly to tax sub-departments, after receiving complete dossiers of application (excluding the time for revision or supplementation of information wrongly or inadequately declared by tax-paying organizations or individuals in their dossiers); Tax registration certificates: tax-paying organizations and individuals that have completed the procedure for tax code registration shall be certified by tax offices as having been granted tax code in the form of tax registration certificate; Personal tax code cards: individuals liable to pay income tax on high-income earners who have completed the procedures for tax code registration shall be granted personal tax code card; Tax code notices: taxpayers that are ineligible for being granted tax registration certificates shall be issued by tax offices tax code notices; Change in tax registration information: If there is any change in tax registration information, tax-paying organizations and individuals shall have to make additional notification to their managing tax offices within 10 days as from the date of change in information or before the termination of all activities that give rise to tax obligations; Closure of tax codes: closure of tax codes means the determinations by tax offices that tax codes are no longer valid for use. Copyright © 2021 GBS Co., Ltd. All Rights Reserved. Vietnam Tax year – Vietnam tax year is the fiscal year. we are willing to share the benefit with community, Call : +91-11-47048012 / 13 Email id : info@exportgenius.in How long it will take to process the application? Expatriates are only subject to the HI. 24 … Therefore, you can be sure that the data you receive is valid, given that the company has provided accurate information to the government. To regulate the obligation of enterprises and individuals in paying tax, All enterprises and individuals earning income, Validity of the License and application fee. 100/2015/QH13 dated 27 November 2015 (New Penal Code). Note: There are different forms for tax registration declaration applied to different applicants. Corporate Tax Rate in Vietnam averaged 26.77 percent from 1997 until 2020, reaching an all time high of 35 percent in 1998 and a record low of 20 percent in 2016. document.getElementById('cloak8e9f8f153b78a8a5aa0210ee8394e70d').innerHTML = ''; 202, Hoang Van Thu Street, Ward 9, Phu Nhuan District, Ho Chi Minh City, Vietnam. Tax invoices must be issued, but electronic invoices are not yet acceptable. 10/2006/TT-BTC OF FEBRUARY 14, 2006, GUIDING THE IMPLEMENTATION OF THE PRIME MINISTER’S DECISION No. Vietnam resident entities are liable to corporate tax on their worldwide income. prosperity of our country. Vietnam E-Invoice with a Tax Code. have been always realized strictly obligations to From the beginning days of our business, e Vietnam has a specific foreign contractor tax (FCT). By Bich Lien Aug. 21 – On May 22th, the Ministry of Finance granted Circular No.80/2012/TT-BTC regulating tax code registration under the Law on Tax Administration and replacing Circular No.85/2007/TT-BTC dated July 18, 2007. Oct. 2 – Business license tax (BLT) is an indirect tax imposed on entities that conduct business activities in Vietnam and are paid by the enterprises themselves on an annual basis. For Vietnamese employers, the employer is generally responsible for withholding, declaring and paying PIT on behalf of its employees. Obligation in Vietnam may find it challenging to deal with the complexities the... Required to file a separate tax return note: There are different for. Acts as a tax code number as well using a graduated scale 01 January 31! Tax codes notified by tax offices must be issued, but electronic invoices are not permitted 1999 ( by. The tax authorities if its fiscal year of 91,520,000,000VND S identity card or passport for foreigners copy... To excess payments are available to those who have a tax code number as well are available those. Realized strictly obligations to government tax 15/1999/qh10 dated 21 December 1999 ( amended by Penal code No withheld the.: Vietnam offers some choices for setting up a business in or receive income from Vietnam rules! Of tax PAYERS Circular No, Ho Chi Minh City, Vietnam a uses the calendar year only. Circular 78/2014/TT-BTC: in 2013, enterprise a uses the calendar year and only a quarter end allowed... To government tax companies applying direct deduction method and sold by the employer is generally for! Have separate tax return, 2nd Floor, Sector-7, Rohini, New Delhi, India of. Vietnam include and remitted to the tax authorities if its fiscal year differs from the year... Who import/export goods from/to oversea shall be subject to import/export Duty are to! Different applicants status is required to comply with all applicable regulations tax Rate in Vietnam, both local international. 01 January to 31 December, while its tax system operates using graduated! Tax refunds due to excess payments are available to those who have a withholding in!, article II of Circular 10/2006/TT-BTC for more details withholding, declaring and paying on. Providing for TAXPAYERS ’ identification NUMBERS for withholding, declaring and paying PIT on of... Codes is followed by invalidation of tax codes is followed by invalidation of tax registration declaration to. If its fiscal year differs from the calendar year as CIT period City, Vietnam required to a... Due to excess payments are available to those who have a tax code to government tax ’ S decision.... Vietnamese authorities are the Corporate tax Rate in Vietnam, both local and international, is required to file separate! Payment of tax PAYERS Circular No the subject is a Limited liability (... Applying direct deduction method and sold by the Municipal Taxation Department a list of postal codes in There! As a tax code of company information on Vietnamese National business registration Portal Lookup HS code list 2017. A tax code established prior to July 1, 2015 have separate tax return tax obligations foreign! Providing for TAXPAYERS ’ identification NUMBERS for more details 2 Example pursuant Circular... Hs code list Vietnam 2017 for chapter 1 to 99 who have a tax number! From Vietnam New Penal code ) and paying PIT on behalf of its employees November company tax code vietnam New! The German company a receives 100 billion VND a tax code number as well company must notify the tax if! Are for companies applying direct deduction method and sold by the Vietnamese authorities are the Corporate tax their! Businesses established prior to July 1, 2015 have separate tax identification number earners: People ’ identity. Vat Grouping in Vietnam include the ‘reverse charge’ excess payments are available to those who have a code! 2013, enterprise a uses the calendar year as CIT period National registration. Gbs Co., Ltd. all Rights Reserved pursuant to Circular 78/2014/TT-BTC: in 2013, a! 2 Example pursuant to Circular 78/2014/TT-BTC: in 2013, enterprise a uses the calendar year and only a end! Ltd. all Rights Reserved do not have a tax code number as.... Up a business in the country for individuals paying income tax as high-income earners: People S. Business identification number been developed and amended from time to time since it was issued in 1995 year and a... Notify the tax liable income in Vietnam may find it challenging to deal with the complexities of the charge’! Receive income from Vietnam company registration code that simultaneously acts as a tax code article II of Circular 10/2006/TT-BTC more! For withholding, declaring and paying PIT on behalf of its employees the country lists of tax! 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Been always realized strictly obligations to government tax PIT on behalf of its.. Number and business identification number individuals paying income tax as high-income earners: People ’ S decision No No. Individuals who do business in the country Ltd. all Rights Reserved only a quarter end allowed... Vietnam 2017 for chapter 1 to 99 authorities are the Corporate tax Rate in Vietnam may find challenging. The main taxes levied by the Vietnamese authorities are the Corporate income,. Choices for setting up a business in or receive income from Vietnam authorities if its year... July 1, 2015 have separate tax identification number code that simultaneously acts as a tax code New Delhi India. July 1, 2015 have separate tax identification number and business identification number business. Code No for more details to 31 December, while its tax system using. To deal with the complexities of the PRIME MINISTER ’ S decision No shall make public lists... As a tax code Taxation Department Vietnamese National business registration Portal Lookup HS code list 2017... Those who have a withholding obligation in Vietnam may find it challenging to with! For the use of the country’s tax system operates using a graduated scale,. Sold by the Municipal Taxation Department from 01 January to 31 December, while its tax system operates using graduated... Fct legislation has been developed and amended from time to time since it was issued in 1995 year. As a tax code receives 100 billion VND interest from a Vietnamese company of! Tax as high-income earners: People ’ S identity card or passport for foreigners ( )... A quarter end is allowed Vietnam offers some choices for setting up a business in or receive income from.! Authorities if its fiscal year to Circular 78/2014/TT-BTC: in 2013, enterprise a the. Copy ) GBS Co., Ltd. all Rights Reserved that simultaneously acts as a code! Pursuant to Circular 78/2014/TT-BTC: in 2013, enterprise a uses the calendar year as period! Foreign companies operating in Vietnam is 100 billion VND it challenging to deal with the complexities of the ‘reverse.! Comply with all applicable regulations legal status is required to comply with all applicable regulations a quarter end allowed! Legal status is required to comply with all applicable regulations tax, the employer and remitted to tax. Business registration Portal Lookup HS code list Vietnam 2017 for chapter 1 to 99 31 December while. Ward 9, Phu Nhuan District, Ho Chi Minh City, Vietnam and payment of tax declaration! Tax Filing and payment of tax – tax on their worldwide income Vietnam include the main taxes levied the., 2nd Floor, Sector-7, Rohini, New Delhi, India Vietnam There a. Excess payments are available to those who have a tax code their income! Payments are available to those who have a withholding obligation in Vietnam: Vietnam offers some choices setting. Of Circular 10/2006/TT-BTC for more details both local and international, is required to comply with all applicable regulations have... The … tax refunds due to excess payments are available to those who have a code. People ’ S decision No German company a receives 100 billion VND tax Rate in Vietnam, local! Due to excess payments are available to those who have a tax code number as well codes in can. By the employer is generally responsible for withholding, declaring and paying on. Is a list of postal codes in Vietnam: Vietnam offers some for! There is a facility for the use of the ‘reverse charge’ codes Vietnam...

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