Hanoi Tax Department receive text from One Mount Real Estate Joint Stock Company related to tax policy for individual businesses according to official dispatch 4784/TCT-CS and responded as follows:

Regulations on tax registration for business individuals:

According to Article 9 of Decree 126/2020/ND-CP and Circular 105/2020/TT-BTC:

• Business individuals must register for taxes directly at the tax authority where their business is located.
• Registration dossier includes tax declaration (form No. 03-DK-TCT), statement if any, copy of business registration certificate and identification documents.

Declare and pay taxes on behalf of:

According to Circular 40/2021/TT-BTC:

• Organizations, including e-commerce trading floors, can declare and pay taxes on behalf of individuals on the basis of legal authorization.
• Substitute tax declaration dossier includes tax declaration (form No. 01/CNKD), detailed appendix and copy of business cooperation contract (if this is the first time declaring tax).

Instructions for implementation:

• Business individuals submit applications according to the instructions in Circular 105/2020/TT-BTC.
• The company declares and pays taxes on behalf of business individuals according to the provisions of Circular 40/2021/TT-BTC.

Click here to see details of Official Dispatch 62605/CTHN-TTHT