Can an individual be issued 02 TINs in Vietnam?

Can an individual be issued 02 TINs in Vietnam?

Pursuant to point b, point d, clause 3, Article 30 of the 2019 Law on Tax Administration, the issuance of TINs is specified as follows:

Subjects of taxpayer registration and issuance of TINs

...

3. The issuance of TINs is stipulated as follows:

...

b) An individual is issued a single, unique TIN to be used throughout his or her lifetime. Dependents of the individual are issued TINs for the purpose of reducing family circumstances for the personal income taxpayer. The TIN issued to the dependent simultaneously becomes the TIN of the individual when the dependent incurs obligations with the state budget;

...

d) The issued TIN must not be reused to issue to another taxpayer;

...

Thus, an individual is only issued a single, unique TIN to use throughout their lifetime.

In cases where an individual possesses 2 TINs, one of the numbers issued subsequently must be annulled in accordance with the regulations.

Can an individual be issued 2 TINs in Vietnam? (Image from Internet)

What is the use of TIN in Vietnam?

Pursuant to Article 35 of the 2019 Law on Tax Administration, the use of TINs follows these regulations:

- Taxpayers must enter the issued TINs on invoices, documents, and materials when conducting business transactions; opening bank accounts at commercial banks and other credit institutions; filing taxes, paying taxes, tax exemptions, tax reductions, tax refunds, non-tax collection, registering customs declarations, and executing other tax-related transactions for all obligations to the state budget, even when the taxpayer operates production and business activities in multiple different locations.

- Taxpayers must provide their TINs to related agencies and organizations or enter their TINs on applications when performing administrative procedures under the inter-connected one-stop mechanism with the tax administration agency.

- Tax administration agencies, the State Treasury, commercial banks coordinating in collecting revenues for the state budget, and organizations authorized by the tax agency to collect taxes use taxpayer’s TINs in tax management and collecting taxes into the state budget.

- Commercial banks and other credit institutions must record TINs on account opening documents and transaction papers through taxpayer accounts.

- Other organizations and individuals participating in tax management use the issued TINs of taxpayers when providing information related to determining tax obligations.

- When the Vietnamese side makes payments to organizations and individuals conducting cross-border business activities via digital intermediary platforms not present in Vietnam, it must use the issued TINs of these organizations and individuals to deduct and replace the payment.

- When personal identification numbers are issued to all residents, personal identification numbers will be used instead of TINs.

What obligations must an individual fulfill to deactivate a TIN in Vietnam?

Pursuant to Article 15 of Circular 105/2020/TT-BTC, the following taxpayer obligations must be completed before TIN deactivation:

(1) For taxpayers as specified at point a, b, c, d, đ, e, g, h, m, n, clause 2, Article 4 of Circular 105/2020/TT-BTC:

+ Taxpayers must submit a report on the use of invoices as stipulated by the law on invoices;

+ Taxpayers must complete obligations to file tax returns, pay taxes, and handle overpaid taxes, as well as unresolved value-added tax (if any) pursuant to Articles 43, 44, 47, 60, 67, 68, 70, 71 of the 2019 Law on Tax Administration with the tax administration agency;

+ In cases where managing entities have dependent units, all dependent units must complete procedures to deactivate of the TIN before the managing entity’s TIN can be terminated.

(2) For business households, individual business according to point i, Clause 2, Article 4 of Circular 105/2020/TT-BTC:

+ Taxpayers must submit a report on the use of invoices as required by the law on invoices if invoices are used;

+ Taxpayers must complete tax payment obligations and handle overpaid taxes pursuant to Articles 60, 67, 69, 70, 71 of the 2019 Law on Tax Administration with the tax administration agency for business households, individuals paying tax under the presumptive tax method.

+ Taxpayers must complete obligations to file tax returns, pay taxes, and handle overpaid taxes and unresolved value-added tax (if any) pursuant to Articles 43, 44, 47, 60, 67, 68, 70, 71 of the 2019 Law on Tax Administration with the tax administration agency for business households, individual businesses paying tax under the declaration method.

(3) For business households converting into small and medium-sized enterprises according to laws supporting small and medium-sized enterprises, business households must complete tax obligations with the directly managing tax agency or send a written commitment to the tax agency that the small and medium-sized enterprise converted from the business household inherits all tax obligations of the business household according to the laws on supporting small and medium-sized enterprises.

(4) For individuals as specified at point k, l, clause 2, Article 4 of Circular 105/2020/TT-BTC:

Taxpayers must complete tax payment obligations and handle overpaid taxes as prescribed in Articles 60, 67, 69, 70, 71 of the 2019 Law on Tax Administration with the tax administration agency.