The ministry of finance

purchase of confiscated goods); or decision on assignment, transfer or liquidation of assets (in case a state administrative and non-business agency, state judicial agency, administrative and non-business agency of a political organization, socio-political organization, social organization or socio-professional organization not engaged in production or business

operations assigns assets to another organization or individual); or paper on asset assignment signed between the asset assignor and the asset assignee certified by a state notary public or a competent state agency (in case of asset assignment between individuals or natural persons not engaged in production or business operations).
- Papers proving that the asset (or the asset owner) is not liable to or is exempt from registration fee (if any).
d/ Papers proving that the asset or the asset owner is not liable to or is exempt from registration fee in some cases are specified as follows: The papers defined at this Point are originals or notarized or certified copies (except cases subject to specific regulations). d.1/ For religious institutions and worship institutions which are recognized by the State or licensed to use land for public purposes: - Papers proving that religious institutions’ operation is licensed by the State;
- A decision on the grant of a land use right certificate or a land assignment decision.
d.2/ For assets exclusively used for national defense or security: Copies (appended with agencies’ seal for certification) of a competent authority’s decision approving the assignment or procurement of assets exclusively used for national defense or security; or a written certification of a public security or national defense agency’s competent authority that these houses, land or assets are exclusively used for national defense or security

purposes.

- A decision on the recovery of the old house and land and a decision on the allocation of a new house and land, issued by a competent state agency.

- A certificate of land use rights or house ownership rights of the land user or house owner whose land is recovered, granted by a competent agency without any note on owed financial obligations;
In case a house owner or land user has fully paid the registration fee but not yet been granted or have lost his/her house ownership or land use right certificate, he/she shall produce the receipt of payment of registration fee for house or land which is recovered by the State (or the written certification of house and land dossier management agency); or a decision on registration fee exemption, issued by a competent state agency. - Lawful house or land sale/purchase or transfer invoices or contracts as prescribed by law, enclosed with original receipts of compensation or support from house and land recovering agencies (for case in which compensation and support are paid in cash).
Tax officers, after allowing the non-collection of registration fee for houses and land received as compensations or purchased with compensation money shall write: “Registration fee is not collected for declaration No. ….” and sign and affix a seal on the upper left corner of

the compensation money receipt.

transferred or divided to capital contributors:

inscribing with the names of members who contribute assets as capital or papers proving the contribution of assets as capital or the business registration certificate, inscribing with the names of members who

contribute assets as capital and papers proving the contribution of assets as capital);

the person who contributes assets as capital (in case registration fee is declared by organizations receiving capital contribution) or the name of the dissolved organization (in case registration fee is declared by a member who is divided assets).

estimating unit).

between the donor and the donee.

registration for which the warranty period has not yet expired: - The warranty certificate.

e/ A dossier of declaration of registration fee for fishing ships and boats,

inland waterway ships and seagoing vessels without original dossiers or newly built in Vietnam comprises:
- A registration fee return, made according to form No. 02/LPTB provided in this Circular;
- A competent agency’s notice or certification of the ship or boat’s eligibility for ownership registration (for securing the interests of those that have paid registration fees but are not granted an ownership or use right registration certificate by a competent state agency). f/ District-level Tax Departments shall issue notices of registration fee payment within 3 working days (for houses and land) or 1 working day

(for ships, boats, cars, motorcycles, hunting rifles and sports guns) after receiving complete and valid dossiers. They shall return invalid dossiers to land use rights registration offices or natural resources and environment agencies (for house and land registration fee dossiers), or to asset owners (for dossiers of registration fee for other assets) within the time limit specified at this Point.

submit environmental protection charge declaration dossiers to their managing tax agencies. If organizations collecting and purchasing minerals have registered for payment of environmental protection charge on behalf of exploiters, they shall submit environmental protection charge declaration dossiers to tax agencies directly managing them. b/ Environmental protection charge is declared on a monthly basis and finalized on an annual basis.

Declaration for finalization of environmental protection charge for mineral exploitation include annual finalization declaration and declaration for finalization up to the time of termination of mineral exploitation, mineral purchase or business operations, expiration of contracts, transformation of enterprise ownership or enterprise reorganization.

environmental protection charge return, made according to form No. 01/BVMT provided in this Circular.

VAT by the withholding method and payment of EIT on the basis of declaring turnover and expenses for determination of EIT-liable incomes. - When being granted a tax registration certificate by tax agencies, a foreign contractor or foreign sub-contractor shall send a copy of this certificate, bearing its certification, to the Vietnamese party or foreign contractor. In case of arising a payment to the foreign contractor while the Vietnamese party has not yet received a copy of the foreign contractor’s tax registration certificate, the Vietnamese party shall temporarily withhold and pay the payable VAT and EIT amounts for the foreign contractor under the Clause 2 of this Article.

sufficient information or documents as required for this notice shall make detailed explanation therefor.

of contracts newly signed with domestic and overseas organizations and individuals (if any) for subsequent years.

dossiers and tax finalization declaration dossiers to tax agencies directly managing them.

For construction and installation contracts, tax declaration dossiers and tax finalization declaration dossiers shall be submitted to tax agencies of localities in which construction and installation activities are carried out. - Vietnamese parties shall make tax registration with tax agencies directly managing them in order to pay tax on behalf of foreign contractors or subcontractors within 20 working days after signing contracts. a/ Tax declaration for business operations and incomes of other kinds

a.1/ A tax declaration dossier comprises:
- A tax return, made according to form No. 01/NTNN provided in this Circular;
- A copy of the contract for contractor or sub-contractor operation, bearing the taxpayer’s certification (for the first-time tax declaration for the contract);
- A copy of the business license or the practice license, bearing the taxpayer’s certification.
a.2/ Dossiers of notification of tax exemption or reduction under agreements:
For a foreign contractor eligible for tax exemption or reduction under a double taxation avoidance agreement between Vietnam and another country or territory, the following procedures shall be additionally carried out:
Fifteen days before the tax declaration deadline, the Vietnamese party that signs a contract with or pays income to the foreign contractor shall send to the tax agency a dossier of notification of eligibility for tax exemption or reduction under agreement, comprising:
- A notice of eligibility for tax exemption or reduction under an agreement, made according to form No. 01/HTQT provided in this Circular; A taxpayer who, in force majeure circumstances, is unable to supply

sufficient information or documents as required for this notice shall make detailed explanation therefor.

+ For incomes from securities sale and purchase without securities sale and purchase contracts, the taxpayer shall submit certificates of stock or bond depository accounts, made according to form No. 01/TNKDCK provided in this Circular and certified by the depository bank or securities company. + For incomes from capital transfer: Taxpayers shall additionally submit copies of capital transfer contracts, certified by the taxpayers, copies of investment certificates issued by Vietnamese companies to which foreign investors contribute capital and certified by the taxpayers. In case a taxpayer has already notified its eligibility for tax exemption or reduction under an agreement for a year, it is required to send only copies of contracts newly signed with domestic and overseas organizations and individuals (if any) for subsequent years.

For a foreign airline eligible for tax exemption or reduction under a double taxation avoidance agreement between Vietnam and another country or territory, the following additional procedures shall be carried out: Fifteen days prior to the first flight or the first tax period of the year,

whichever is earlier, the Vietnam-based office of a foreign airline shall send to tax agencies a dossier of notification of eligibility for tax exemption or reduction under agreement, comprising: + A notice of eligibility for tax exemption or reduction under an agreement, made according to form No. 01/HTQT provided in this Circular;
A taxpayer who, in force majeure circumstances, is unable to supply sufficient information or documents as required for this notice shall make detailed explanation therefor.
+ The original certificate of residence granted by a tax agency of the country of residence in the year preceding the year of notification of eligibility for tax exemption or reduction under the agreement, which has been consulately legalized;
+ A copy of the permit for exploitation of the Vietnamese market (flight license) granted by the Civil Aviation Administration of Vietnam under the Law on Civil Aviation and certified by the taxpayer.