What is trực tiếp bóng đá k+ Form 04-DK-TCT - Taxpayer Registration Form for joint venture management board in Vietnam from February 6, 2025?

What is trực tiếp bóng đá k+ joint venture management board?

According to trực tiếp bóng đá k+ provisions at point d, clause 4, Article 5 ofCircular 86/2024/TT-BTC(Effective from February 6, 2025), a joint venture management board is established when a foreign contractor forms a joint venture with Vietnamese economic organizations to conduct business in Vietnam based on a contract.

trực tiếp bóng đá k+ joint venture management board undertakes accounting tasks, maintains a bank account, and is responsible for issuing invoices; or trực tiếp bóng đá k+ Vietnamese economic organization participating in trực tiếp bóng đá k+ joint venture undertakes joint accounting and divides profits among trực tiếp bóng đá k+ parties involved in trực tiếp bóng đá k+ joint venture.

What is trực tiếp bóng đá k+ Form 04-DK-TCT - Taxpayer Registration Form for joint venture management board in Vietnamfrom February 6, 2025? (Image from Internet)

What is trực tiếp bóng đá k+ Form 04-DK-TCT - Taxpayer Registration Form for joint venture management board in Vietnam from February 6, 2025?

From February 6, 2025, trực tiếp bóng đá k+ Taxpayer Registration Form for trực tiếp bóng đá k+ joint venture management board is Form 04-DK-TCT, issued in conjunction withCircular 86/2024/TT-BTC.

Form 04-DK-TCT appears as follows:

DOWNLOAD HEREForm 04-DK-TCT - Taxpayer Registration Form for joint venture management board

How to declare Form 04-DK-TCT - Taxpayer Registration Form for joint venture management board in Vietnam from February 6, 2025?

trực tiếp bóng đá k+ method to declare Form 04-DK-TCT - Taxpayer Registration Form for joint venture management board from February 6, 2025 (in Vietnamese and English) is as follows:

trực tiếp bóng đá k+ taxpayer must select one of trực tiếp bóng đá k+ appropriate boxes before declaring detailed information. To be specific:

Contractor/sub-contractor/management board selects one of trực tiếp bóng đá k+ appropriate boxes before declaring detailed information, as follows:

- “Kê khai-nộp thuế nhà thầu”: Applicable in instances where a foreign contractor, foreign subcontractor, or joint venture management board directly declares and pays contractor tax to trực tiếp bóng đá k+ tax agency (VAT, CIT per trực tiếp bóng đá k+ foreign contractor tax regulations and tax management law).

“Contractor tax declaration and payment”: Applicable when trực tiếp bóng đá k+ Contractor/sub-contractor/management board directly declares and pays contractor tax to trực tiếp bóng đá k+ tax department (VAT, CIT in accordance with trực tiếp bóng đá k+ contractor tax law and tax management law).

- “Kê khai - nộp các loại thuế khác”: Applicable to cases where a foreign contractor, or foreign subcontractor directly declares personal income tax, license fees, etc., with trực tiếp bóng đá k+ tax authorities, and trực tiếp bóng đá k+ Vietnamese party declares, deducts, and pays on behalf of trực tiếp bóng đá k+ foreign contractor in accordance with trực tiếp bóng đá k+ foreign contractor tax regulations and tax management law.

“Other tax and fee declaration and payment”: Applicable when trực tiếp bóng đá k+ Contractor/sub-contractor/management board directly declares PIT, and other fees and submits to trực tiếp bóng đá k+ tax department, and Vietnamese entities deduct and pay on behalf of contractor/sub-contractor regarding VAT, CIT per trực tiếp bóng đá k+ foreign contractor tax regulations and tax management law.

[1]Name of contractor/sub-contractor/management board: Write trực tiếp bóng đá k+ full name (including abbreviated name) of trực tiếp bóng đá k+ contractor or subcontractor or management board participating in business activities in Vietnam not stipulated under trực tiếp bóng đá k+ Investment Law.

[2]Information of Tax agent: Provide complete information of trực tiếp bóng đá k+ tax agent if trực tiếp bóng đá k+ tax agent signs a contract with trực tiếp bóng đá k+ taxpayer to conduct taxpayer registration procedures on behalf of trực tiếp bóng đá k+ taxpayer as stipulated by trực tiếp bóng đá k+ Tax Management Law.

Information of Tax agent: Write name, TIN, contract (number, date).

[3]Nationality: Clearly indicate trực tiếp bóng đá k+ nationality of trực tiếp bóng đá k+ foreign contractor or foreign subcontractor.

Nationality: Fill in clearly trực tiếp bóng đá k+ nationality of trực tiếp bóng đá k+ contractor/sub-contractor/management board.

[4]Address of head office: If trực tiếp bóng đá k+ taxpayer is an individual, record trực tiếp bóng đá k+ address, phone number, and fax number of trực tiếp bóng đá k+ residency.

If trực tiếp bóng đá k+ taxpayer is an organization or company, record trực tiếp bóng đá k+ address, phone number, and fax number of trực tiếp bóng đá k+ head office.

Address of head office:

- If contractor/sub-contractor is an individual, fill in address, telephone number, fax number of residency.

- If contractor/sub-contractor is an organization or company, fill in address, telephone number, fax number of trực tiếp bóng đá k+ head office.

[5]Address of Management office in Vietnam:

If trực tiếp bóng đá k+ taxpayer is an individual, write trực tiếp bóng đá k+ address, phone number, and fax number of trực tiếp bóng đá k+ individual residing in Vietnam to conduct operations.

If trực tiếp bóng đá k+ taxpayer is organizations or companies, write trực tiếp bóng đá k+ address, phone number, and fax number where trực tiếp bóng đá k+ management office is located in Vietnam.

Address of Management office in Vietnam:

If contractor/sub-contractor is an individual, fill in address, phone number, fax number of trực tiếp bóng đá k+ individual residing in Vietnam to do business.

If contractor/sub-contractor is an organization or company, fill in address, phone number, fax number of trực tiếp bóng đá k+ management office in Vietnam.

[6]Business license in Vietnam: Based on trực tiếp bóng đá k+ business license granted by trực tiếp bóng đá k+ competent Government authority, fill in trực tiếp bóng đá k+ relevant items in trực tiếp bóng đá k+ form (if any).

Business license in Vietnam:

Based on trực tiếp bóng đá k+ business license granted by trực tiếp bóng đá k+ competent Government authority, fill in trực tiếp bóng đá k+ relevant items in trực tiếp bóng đá k+ form (if any).

[7]Contract for contractor/sub-contractor operation in Vietnam: Based on trực tiếp bóng đá k+ signed contract, fill in trực tiếp bóng đá k+ relevant items in trực tiếp bóng đá k+ form if selected “Contractor tax declaration and payment”.

Contract for contractor/sub-contractor operation in Vietnam: Based on trực tiếp bóng đá k+ signed contract, fill in trực tiếp bóng đá k+ relevant items in trực tiếp bóng đá k+ form if select “Contractor tax declaration and payment”.

[8]Contract objectives: Declare each operation objective of trực tiếp bóng đá k+ contract concretely if selected “Contractor tax declaration and payment”.

Contract objectives: Declare each operation objective of trực tiếp bóng đá k+ contract concretely if select “Contractor tax declaration and payment”.

[9]Location of business according to trực tiếp bóng đá k+ contract: Declare each operation location of trực tiếp bóng đá k+ contract concretely. In trực tiếp bóng đá k+ case of conducting business at many different locations, trực tiếp bóng đá k+ contractor/sub-contractor must fully declare trực tiếp bóng đá k+ locations of business if selected “Contractor tax declaration and payment”.

Location of business according to trực tiếp bóng đá k+ contract: Declare each operation location of trực tiếp bóng đá k+ contract concretely. In case of doing business at many different locations, contractor/sub-contractor has to declare fully trực tiếp bóng đá k+ location to do business if select “Contractor tax declaration and payment”.

[10]Contract duration: Record trực tiếp bóng đá k+ contract execution time clearly from month, year to month, year if selected “Contractor tax declaration and payment”.

Contract duration: Fill in clearly contract duration from month, year to month, year if select “Contractor tax declaration and payment”.

[11]Foreign subcontractor: If there are foreign subcontractors performing a portion of trực tiếp bóng đá k+ contract, it requires trực tiếp bóng đá k+ full declaration of foreign subcontractors using trực tiếp bóng đá k+ annex BK04-DK-TCT attached to trực tiếp bóng đá k+ taxpayer registration form.

Do you have subcontractors: If there are subcontractors taking part in trực tiếp bóng đá k+ contract, please declare fully in trực tiếp bóng đá k+ Sub-contractor form of BK04-DK-TCT declare attached.

[12]Declare information of representative of contractor (or subcontractor): Clearly provide information about trực tiếp bóng đá k+ representative of trực tiếp bóng đá k+ contractor (or subcontractor).

Declare information of representative of contractor (or sub-contractor)

[13]Declare information of VAT calculation method if selected “Contractor tax declaration and payment”.

Declare information of VAT calculation method if select “Contractor tax declaration and payment”

[14]Declare information of CIT calculation method if selected “Contractor tax declaration and payment”.

Declare information of CIT calculation method if select “Contractor tax declaration and payment”

[15]Declare information of trực tiếp bóng đá k+ financial year (From ... to ...) is trực tiếp bóng đá k+ calendar year. If trực tiếp bóng đá k+ financial year differs from trực tiếp bóng đá k+ calendar year, declare trực tiếp bóng đá k+ information from trực tiếp bóng đá k+ starting quarter to trực tiếp bóng đá k+ ending quarter, and trực tiếp bóng đá k+ financial year must complete a full 12 months.

Declare information of financial year (From ... to ...) is calendar year. If financial year is different from trực tiếp bóng đá k+ calendar year, declare information is from quarter to quarter and financial year must be full 12 months.

[16]Attachments: List all documents sent to trực tiếp bóng đá k+ tax authority attached to trực tiếp bóng đá k+ Taxpayer Registration Form.

Attachments: List all documents attached to trực tiếp bóng đá k+ Tax Registration Form

[18]Staff tax agent: If trực tiếp bóng đá k+ tax agent declares on behalf of trực tiếp bóng đá k+ taxpayer, then this information is declared.

Staff tax agent: Staff tax agent declare name and certificate number in this area if tax agent declares on behalf of contractor/sub-contractor.