According to Circular 95/2016 / TT-BTC guiding tax registration (DKT), the production and business organizations and individuals have the responsibility to make technical expertise according to the following deadline:
1. For organizations: 10 working days from the date
- Write on the License, Establishment Decision; The attached unit registration certificate or equivalent license issued by a competent authority.
- Recorded on the business registration certificate issued by the land border country with Vietnam to buy, sell and exchange goods at border markets, border gates and markets in Vietnam's border-gate economic zone.
- Arising responsibility for deducting and paying taxes on behalf of contractors (NT) and foreign sub-contractors; organizations pay on behalf of individuals under contracts, business cooperation documents.
- Signed a contract to receive contracts with foreign NT and NT customers to declare and pay taxes directly.
- Signing oil and gas contracts and agreements.
2. For individuals
- Along with the deadline for submission of first tax declaration dossiers.
- 10 working days from the date on the Business Registration Certificate in case of being granted GCN.
Circular 95/2016/TT-BTC on timely tax registration, effective from August 12, 2016 and replacing Circular 80/2012/TT-BTC.
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