Vietnam Introduces New Tax Registration Rules for Foreign Branches and Representative Offices

Vietnam has introduced updated tax registration procedures for branches and representative offices of foreign companies, including electronic filing and strict deadlines for registration changes. These entities must disclose the legal and beneficial owners of their foreign parent company through Form BK07-DKT, retain supporting records for five years, and keep ownership information updated. Existing entities registered before July 1, 2026, must provide the information with their next tax registration amendment.

Vietnam has issued new guidance clarifying tax registration procedures for branches and representative offices of foreign companies.

Official Dispatch 4937/CT-NVT 2026 covers the full tax registration process, including initial registration, changes to registered information, relocation, temporary suspension, tax code termination and restoration.

Most applications and updates must be submitted within 10 working days of the relevant change. Notices of temporary suspension must generally be filed at least one working day before the suspension begins. Electronic filing through government and tax administration platforms is the standard method.

A major change is the requirement to disclose information about the legal owner and beneficial owner of the foreign parent company. New branches and representative offices must submit Form BK07-DKT when registering for tax.

Entities that received their tax codes before July 1, 2026, do not need to file the form immediately. However, they must provide the ownership information when they next update their tax registration details.

Businesses must keep ownership information accurate, retain supporting documents for at least five years and provide them to the tax authority when requested.

Provincial tax authorities will verify ownership data against government databases, update information in the central tax system and contact foreign entities where information is missing. From July 2026, the Tax Department will also monitor BK07-DKT submissions every month.

Foreign companies should therefore review their tax registration records and collect accurate ownership information in advance, particularly where the parent company has a complex multinational structure. The changes show that Vietnam is using tax registration data more actively to strengthen transparency, risk management and oversight of foreign businesses.