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English:

Article 70. Confirmation of fulfillment of tax obligations

Confirmation of Vietnamese residents:

a) Procedures for confirmation of Vietnamese residents under Double Taxation Agreements:

a.1) If the applicant is a taxpayer, submit the application form No. 06/HTQT in Appendix I hereof (and the authorization letter if the taxpayer authorizes the legal representative to follow the procedures) to the Department of Taxation where taxpayer registration is granted.

a.2) If the applicant is not a taxpayer:

a.2.1) The application form specified in Point a.1 Clause 3 of this Article;

a.2.2) Confirmation of the supervisory authority or local authority of the permanent residence (for individuals) or the certificate of registration (for organizations).

a.2.3) Confirmation of the income-paying organization (if any). If this confirmation is not available, the applicant shall make a declaration in the application form and take legal responsibility for this;

a.2.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.

1. b) Within 07 working days from the receipt of the complete application, the Department of Taxation shall, pursuant to Article 4 of the Double Taxation Agreement on definition of “resident”, consider issuing the residence certificate according to Form No. 07/HTQT in Appendix I hereof to the applicant.

In case the Double Taxation Agreement is applied in the other member state and the tax authority of the member state requests the Vietnamese resident to provide the certificate of residence issued by a Vietnamese tax authority using the form of the foreign tax authority: If the form contains similar information as that on Form No. 07/HTQT in Appendix I hereof or extra information under the management of the tax authority (nationality, business lines of the applicant), the Department of Taxation shall give confirmation on this form.

In case additional information or documents are needed while processing the application for tax exemption or reduction, the tax authority shall send a request according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to the taxpayer.

Within 10 working days from the day on which the request is issued by the tax authority, the taxpayer shall provide explanation or supplementary documents to the tax authority.