Can the tax identification number of an enterprise in Vietnam be used after it has been deactivated?

Can the tax identification number (TIN) of an enterprise in Vietnam be used after it has been deactivated?

Pursuant to the provisions at point a, clause 3, Article 39 of the Law on Tax Administration 2019, from the date the tax authority announces the termination of the TIN’s validity of an enterprise, that TIN cannot be used in economic transactions.

How can the deactivated TIN of a enterprise be reactivated?

The reactivatation of the TIN of an enterprise is stipulated in Article 40 of the Law on Tax Administration 2019 as follows:

[1] Enterprises with taxpayer registration along with business registration can have their TIN reactivated if their legal status is reestablished according to the provisions of the law on business registration.

[2] Enterprises with taxpayer registration directly with the tax authority submit a application for reactivatation of the TIN to the directly managing tax authority in the following cases:

- The competent authority issues a document canceling the decision to revoke the business registration certificate or equivalent license;

- The enterprise wishes to continue its business activities after submitting the dossier for the termination of the TIN’s validity to the tax authority, but the tax authority has not yet issued a notice of termination of the TIN’s validity;

- The tax authority has issued a notice that the taxpayer is not operating at the registered address, but the business registration certificate has not been revoked and the TIN’s validity has not been terminated.

Note: The TIN can be used in economic transactions from the effective date of the decision to reactivate the legal status from the business registration authority or from the date the tax authority announces the reactivatation of the TIN.

Can the TIN of an enterprise in Vietnam be used after it has been deactivated? (Image from the Internet)

What documents are included in the application for reactivatation of the TIN of an enterprise in Vietnam?

The application for reactivatation of the TIN of an enterprise is regulated in Article 18 of the Circular 105/2020/TT-BTC as follows:

Case 01: Dossier for reactivating the taxpayer's TIN:

[1] Taxpayers specified in clause 2, Article 4 of the Circular 105/2020/TT-BTC whose establishment and operating license or equivalent license was revoked by the competent authority, and the tax authority has terminated the TIN’s validity, but then the competent authority issues a document canceling the decision to revoke, must submit a application for reactivatation of the TIN to the directly managing tax authority within 10 (ten) working days from the date the competent authority issues the document canceling the decision.

The dossier includes:

- A request for reactivating the TIN using Form 25/DK-TCT issued together with the Circular 105/2020/TT-BTC;

- A copy of the document canceling the decision to revoke the establishment and operating license or equivalent license from the competent authority.

[2] After the tax authority issues a notice that the taxpayer is not operating at the registered address according to the provisions of Article 17 of the Circular 105/2020/TT-BTC, but the business registration certificate, branch registration certificate, representative office registration certificate, establishment and operating license, or equivalent license has not been revoked, and the TIN’s validity has not been terminated, the taxpayer must submit a request for reactivating the TIN using Form 25/DK-TCT issued together with the Circular 105/2020/TT-BTC to the directly managing tax authority before the tax authority issues the notice of termination of the TIN’s validity as regulated.

[3] Taxpayers specified in clause 2, Article 4 of the Circular 105/2020/TT-BTC who wish to continue business activities after submitting the dossier for the termination of the TIN’s validity but the tax authority has not yet issued a notice of termination of the TIN’s validity according to Article 14, Article 16 of the Circular 105/2020/TT-BTC, must submit a request for reactivating the TIN using Form 25/DK-TCT issued together with the Circular 105/2020/TT-BTC to the directly managing tax authority before the tax authority issues the notice of termination of the TIN’s validity.

[4] Taxpayers who have submitted the dossier for the termination of the TIN’s validity due to division, consolidation, or merger to the tax authority according to Article 14 of the Circular 105/2020/TT-BTC but later the decision on division, consolidation contract, or merger contract is canceled, and the business registration authority has not terminated the operation of the divided, merged, or consolidated enterprise, must submit the application for reactivatation of the TIN to the directly managing tax authority before the tax authority issues the notice of termination of the TIN’s validity according to Article 16 of the Circular 105/2020/TT-BTC.

The dossier includes:

- A request for reactivating the TIN using Form 25/DK-TCT issued together with the Circular 105/2020/TT-BTC;

- A copy of the document canceling the decision on division, consolidation contract, or merger contract.

Taxpayers must fully complete their tax payment obligations and invoices according to clause 4, Article 6 of Decree 126/2020/ND-CP.

Case 02: Dossier for reactivating the TIN according to decisions, notices, or other documents from competent state authorities:

- Transactions announcing the reactivatation of the legal status of the enterprise or its dependent units from the business registration authority.

- Court decisions annulling decisions declaring individuals as deceased, missing, or incapacitated.