On 17 July 2026, the Tax Department issued Official Letter No. 4937/CT-NVT, providing guidance on tax registration procedures applicable to branches and representative offices of foreign companies operating in Vietnam. The letter was issued in implementation of Decree No. 252/2026/ND-CP and Circular No. 90/2026/TT-BTC, and clarifies several compliance requirements relevant to foreign-invested structures maintaining a presence in Vietnam.
Pursuant to the guidance, applications for initial tax registration must be submitted within 10 working days from the date the branch or representative office is granted its establishment and operation license, or an equivalent document, by the competent authority in Vietnam. The same 10-working-day timeline applies to changes to tax registration information and tax code termination. In addition, a notice of temporary suspension must be filed at least 01 working day in advance, and each suspension period may not exceed 12 months.
The Official Letter also reinforces record-keeping obligations. Branches and representative offices must retain owner-related records and supporting documents for at least 05 years, calculated from the end of the relevant calendar year or the year in which operations cease, and must provide such records promptly upon request of the tax authorities.
Finally, the Tax Department will intensify data verification through cross-checking tax registration information against the national database and managing relevant data centrally via the Tax Management System (TMS), with periodic updates to be completed before the 20th day of each month.
Foreign companies operating through branches or representative offices in Vietnam should review their tax registration status and supporting documentation at an early stage to ensure continued consistency with the updated guidance and to minimize compliance risks.
