I. LEGAL BASIS

• Decree No. 252/2026/ND-CP providing detailed regulations on, and measures for organizing and guiding the implementation of, certain provisions of the Law on Tax Administration;
• Circular No. 89/2026/TT-BTC providing detailed regulations on certain provisions of the Law on Tax Administration and Decree No. 252/2026/ND-CP of the Government providing detailed regulations on, and measures for organizing and guiding the implementation of, certain provisions of the Law on Tax Administration;
• Circular No. 90/2026/TT-BTC providing regulations on tax registration;
• Official Letter No. 7279/TNI-QLDN2 providing guidance on foreign contractor tax payment in 2026 issued by the Tay Ninh Provincial Tax Authority.

II. WHAT IS A FOREIGN CONTRACTOR TAX IDENTIFICATION NUMBER?

• A foreign contractor tax identification number is a tax identification number issued by the Vietnamese tax authority to a foreign organization or individual conducting business or deriving income in Vietnam without establishing a legal entity under Vietnamese law.
• This tax identification number is not issued directly to the foreign contractor. Instead, it is registered through the Vietnamese party responsible for withholding, declaring, and paying tax on behalf of the foreign contractor, in accordance with the mechanism prescribed under Circular No. 90/2026/TT-BTC.
• The 10-digit tax identification number is used specifically for the purpose of declaring and paying foreign contractor tax and is different from the ordinary tax identification number of a Vietnamese enterprise. The Vietnamese party shall use this tax identification number throughout the entire term of the contract, from the first tax declaration until the contract is liquidated or the foreign contractor’s tax obligations are otherwise terminated.

III. TWO METHODS OF PAYING FOREIGN CONTRACTOR TAX

• Method 1: Direct Tax Declaration

Under this method, the foreign contractor independently registers, declares, and pays taxes in the same manner as a Vietnamese enterprise. This method applies where the foreign contractor satisfies the prescribed requirements regarding the accounting regime and has a permanent establishment in Vietnam.

• Method 2: Tax Withholding and Payment on Behalf of the Foreign Contractor

Under this method, the Vietnamese party is responsible for registering the foreign contractor’s tax identification number and withholding Value Added Tax (VAT) and Corporate Income Tax (CIT) before making payment to the foreign contractor.

This is the most common method in transactions with foreign contractors that do not have a business presence in Vietnam.

IV. DOSSIER FOR REGISTRATION OF A FOREIGN CONTRACTOR TAX IDENTIFICATION NUMBER

Pursuant to Article 7 of Circular No. 90/2026/TT-BTC, which takes effect from 1 July 2026, the tax registration dossier for foreign contractors is prescribed separately depending on the entity responsible for carrying out the tax registration.

Accordingly, depending on whether the foreign contractor directly declares and pays taxes or the Vietnamese party withholds and pays taxes on its behalf, the required tax registration dossier will differ as follows:

1. Where the foreign contractor directly declares and pays taxes

Pursuant to Clause 5, Article 7 of Circular No. 90/2026/TT-BTC, the dossier comprises:

• Tax Registration Declaration Form No. 04-ĐKT issued together with Circular No. 90/2026/TT-BTC;
• List of Foreign Contractors and Foreign Subcontractors, Form No. BK04-ĐKT (if any);
• A copy of the Certificate of Registration of the Operating Office or an equivalent document issued by a competent authority (if any).

2. Where an organization withholds and pays taxes on behalf of the foreign contractor

Pursuant to Clause 6, Article 7 of Circular No. 90/2026/TT-BTC, the dossier comprises:

• Tax Registration Declaration Form No. 04.1-ĐKT;
• List of Contracts with Foreign Contractors and Foreign Subcontractors under which tax is paid through the Vietnamese party, Form No. BK04.1-ĐK.

V. REGISTRATION PROCEDURES

Step 1: Preparation of the dossier

The applicant shall prepare the tax registration dossier in accordance with the applicable regulations and the relevant registration method.

Step 2: Submission of the dossier

The dossier may be submitted by either of the following methods:

Method 1: Submission directly to the competent tax authority.

Method 2: Online submission through the National Public Service Portal, the National Identification Application, or the Tax Administration Information System.

Processing time: Within 03 (three) working days from the date on which the tax authority receives a complete and valid dossier from the taxpayer.

Step 3: Receipt of the result from the tax authority

Upon completion of the processing of the dossier, the tax authority shall send the electronic Tax Registration Certificate and electronic Notice of Tax Identification Number through the electronic information system to the taxpayer’s legal representative, based on the information registered by the taxpayer.

The electronic Tax Registration Certificate and electronic Notice of Tax Identification Number shall have the same legal validity as their paper counterparts.

 

The above constitutes our comprehensive article on the Procedures for Registration of Tax Identification Numbers for Foreign Contractors in 2026. Should you require further legal advice, detailed clarification, or assistance in accessing and utilizing these services, please contact:

Lawyer: Nguyen Duc Trong
Hotline: 0912.35.65.75
Email: lawyer@hongbanglawfirm.com

We wish you and your family good health, peace, and success!

Yours sincerely,

HONG BANG LAW FIRM./.