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Declare personal income tax from representative office of foreign company in Vietnam

Declare personal income tax from representative office of foreign company in Vietnam

Declaration of personal income tax paid for wages and salaries from representative offices of foreign companies

For individuals who are paid wages and salaries from representative offices, representative offices shall declare according to the following dossiers:

  1. Declaration of withholding personal income tax (Form 05/KK-TNCN) (according to Circular 92/2015/TT-BTC);
  2. Registration of dependents for reduction of family circumstances (Form 02/DK-NPT-TNCN) (according to Circular 92/2015/TT-BTC) (If any).

For the head of a representative office receiving income directly from a foreign company, the head of the representative office will directly conduct the initial tax declaration. The dossier will include:

  1. License for establishment of representative office (01 photocopy);
  2. Tax registration declaration (Form 05/DK-TCT) (according to Circular 95/2016/TT-BTC);
  3. Summary of taxpayer information;
  4. Personal income tax declaration (Form No. 02/KK-TNCN) (according to Circular 92/2015/TT-BTC);
  5. Registration of dependents for family deduction (Form 02/DK-NPT-TNCN) (according to Circular 92/2015/TT-BTC)  (If any);
  6. Passport or ID card (01 photocopy)
  7. Appointment letter or labor contract (01 original and 01 Vietnamese translation);
  8. Contract for renting house/apartment in Vietnam (01 photocopy);
  9. Authorization letter if authorizing someone else to declare tax.

In case the personal income of the head of the representative office changes, the head of the representative office will carry out procedures to notify the tax authority of this change.

Thus, the tax declaration for the head of the representative office will use Form No. 05/DK-TCT.

If Clients have any inquiry of demands for declare personal income tax for representative offices, please contact Viet An Law for the best support and advice.

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