From February 6, 2025, what are the submission forms of TIN reactivation applications in Vietnam?

Vietnam: What does a TIN reactivation application include?

Pursuant to the provisions in Clause 4, Article 40 of the 2019 Law on Tax Administration, a TIN reactivation application includes:

- A document requesting the reactivation of the TIN;- Other relevant documents.

From February 6, 2025, what are the submission forms of TIN reactivation applications in Vietnam?

According to Clause 1, Article 6 of Circular 86/2024/TT-BTC (Effective from February 6, 2025), which regulates the reception of taxpayer registration applications, it specifies as follows:

Receiving taxpayer registration applications

1. application of the taxpayer

The taxpayer registration application includes the initial taxpayer registration application, applications for changes in taxpayer registration information, notification of temporary suspension of activity, business, or resumption of activity after suspension, applications for termination of TIN effectiveness, and TIN reactivation application, which shall be received according to the provisions in Clauses 2 and 3, Article 41 of the Law on Tax Administration.

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Referring to Clause 2, Article 41 of the 2019 Law on Tax Administration, the tax authority accepts the TIN reactivation application of the taxpayer through the following methods:

- Directly receiving the application at the tax office;- Receiving the application sent by postal service;- Receiving electronic applications via the electronic transaction portal of the tax authority and from the national information system on business registration, cooperative registration, and business registration.

From February 6, 2025, what are the submission forms of TIN reactivation applications in Vietnam? (Image from the Internet)

How does the tax authority handle the TIN reactivation application of taxpayers who are organizations as of February 6, 2025?

The tax authority handles the TIN reactivation application according to the provisions in Article 19 of Circular 86/2024/TT-BTC (Effective from February 6, 2025) as follows:

Case 01:

(1) Handling the TIN reactivation application of the taxpayer in accordance with Point a, Clause 1, Article 18 of Circular 86/2024/TT-BTC:

Within 03 (three) working days from the date of receiving the complete application requesting the reactivation of the taxpayer's TIN as per regulation, the tax authority shall:

- Issue Notification on the reactivation of the TIN using Form No. 19/TB-DKT, Notification on the reactivation of the TIN for the controlling unit using Form No. 37/TB-DKT (if any) as prescribed in Circular 86/2024/TT-BTC and send it to the taxpayer, and dependent unit (if the reactivated TIN is for the controlling unit).

- Reprint the taxpayer registration certificate or TIN notification for the taxpayer if the taxpayer has submitted the original to the tax office according to the application for termination of TIN effectiveness.

- Update the TIN status for the taxpayer in the taxpayer registration application system on the same working day or no later than the beginning of the next working day from the date of issuance of the Notification on the reactivation of the TIN.

+ In case the TIN of the taxpayer has been updated to status 06 by the tax office, the tax office must perform an actual verification at the taxpayer's registered office address as per the regulations mentioned in item (2) before reactivating the TIN.

(2) Handling the TIN reactivation application of the taxpayer as per the provisions at Point b, Clause 1, Article 18 of Circular 86/2024/TT-BTC:

(2.1) Within 10 working days from the date of receipt of a complete application requesting the reactivation of the taxpayer's TIN according to provisions, the tax authority makes a list of missing tax declaration applications, invoice usage status, outstanding and payable tax sums and other collections to the state budget and imposes penalties for tax law violations, invoice violations up to the time when the taxpayer submits the application requesting TIN reactivation as provided.

+ Furthermore, the tax authority shall conduct actual verification at the taxpayer's registered business address and draw up a Verification Record on operational status at the taxpayer's registered business address with Form No. 15/BB-XMHD attached to Circular 86/2024/TT-BTC, based on the taxpayer's request for TIN reactivation (the taxpayer must sign to acknowledge the record).

+ In case the taxpayer has dependent units, the tax office managing the controlling unit must inform the tax office managing the dependent units to require the dependent unit to fulfill its tax obligations before reactivating the TIN. If the dependent unit is unable to fulfill its tax obligations, then the controlling unit must fulfill the tax obligations of the dependent unit before reactivating the TIN.

(2.2) If the taxpayer has changed the registered office address but has not registered the change of information with the tax office or business registration agency, and if the taxpayer submits a complete, conformable information change application, the tax authority conducts actual verification at the taxpayer's current operating address as follows:

- If the taxpayer's current operating address is located within the jurisdiction of the managing tax office: the tax authority acts similarly as in item (2.1).

- If the taxpayer's current operating address is not within the jurisdiction of the managing tax office: The tax authority where the taxpayer moved from sends a request to the tax authority where the taxpayer moved to cooperate with local authorities to verify, and draw up a record and send the results to the tax authority where they moved from.

- In cases where enterprises, cooperatives, and joint ventures under taxpayer registration mechanisms linked with business registration changed addresses without updating the business registration agency, the tax authority will assess the risk to decide whether to verify at the new address or notify that the TIN will not be reactivated as per the regulations at item (4).

(2.3) Within 03 (three) working days from the date the taxpayer fully complies with administrative violations regarding taxes and invoices, pays all the due tax amounts and other payable sums to the state budget (including the tax obligations of dependent units (if any), except in cases exempted as per Clause 4, Article 6 of Decree 126/2020/ND-CP), the tax office shall:

- Issue a Notification on the reactivation of the TIN for the taxpayer using Form No. 19/TB-DKT, Notification on the reactivation of the TIN for the controlling unit using Form No. 37/TB-DKT (if any) as prescribed in Circular 86/2024/TT-BTC, and send it to the taxpayer, and dependent unit (if the reactivated TIN is for the controlling unit).

- Update the TIN status for the taxpayer in the taxpayer registration application system on the same working day or no later than the beginning of the next working day from the date of issuance of the Notification on the reactivation of the TIN. In cases where enterprises, cooperatives, and joint ventures, and dependent units of enterprises and cooperatives have their TINs reactivated as per this point, the tax authority updates the TIN status to correspond with the legal status on the national business registration information system after finishing the "Not operating at the registered address" legal status.

- The tax office publicly announces the TIN reactivation notification on the General Department of Taxation's electronic portal per the provisions in Article 22 of Circular 86/2024/TT-BTC. State management agencies in the area (including: Customs authorities, business registration agencies (except cases having conducted linked business registration and taxpayer registration), the Procuracy, police, market management, establishment and operation license granting agencies) and other organizations, individuals have the responsibility to access the published information and TIN status of the taxpayer made public by the tax office to perform state management tasks and other duties.

(3) Handling the TIN reactivation application of the taxpayer as prescribed at Points c, d, Clause 1, Article 18 of Circular 86/2024/TT-BTC

- Within 10 working days from the date of receiving the complete application requesting the reactivation of the taxpayer's TIN as per the regulations, the tax authority compiles a list of outstanding tax declaration applications, invoice usage status, outstanding and payable tax sums, and other collections due to the state budget and imposes penalties for tax law and invoice law violations up to the time the taxpayer submits the application requesting TIN reactivation as provided.

- Within 03 working days from the date the taxpayer fully complies with administrative violations in tax and invoices, pays fully the tax sums and other collections due to the state budget (except for certain cases exempted from completing tax debts and other budget collections as per Clause 4, Article 6 of Decree 126/2020/ND-CP), the tax office shall:

+ Issue a Notification on the reactivation of the TIN for the taxpayer using Form No. 19/TB-DKT, Notification on the reactivation of the TIN for the controlling unit using Form No. 37/TB-DKT (if any) as prescribed in Circular 86/2024/TT-BTC, and send it to the taxpayer, and dependent unit (if the reactivated TIN is for the controlling unit).

+ Reissue the taxpayer registration certificate or TIN notification for the taxpayer if the taxpayer has submitted the original to the tax office according to the application for termination of TIN effectiveness.

+ Update the TIN status for the taxpayer in the taxpayer registration application system on the same working day or no later than the beginning of the next working day from the date of issuance of the Notification on the reactivation of the TIN.

If the taxpayer's TIN has been updated to status 06 by the tax office, it must verify the actual status at the taxpayer's registered address, similar to the regulations at point b in this clause, before reactivating the TIN.

(4) The tax authority issues a Notification on the non-reactivation of the TIN using Form No. 38/TB-DKT issued together with Circular 86/2024/TT-BTC, sending it to the taxpayer in the following cases:

(4.1) The taxpayer submits an incomplete application requesting the reactivation of the TIN or does not fall under the category eligible for TIN reactivation according to Clause 1, Article 18 of Circular 86/2024/TT-BTC.

(4.2) The taxpayer does not fulfill tax obligations with the tax office within 30 days from the notification date of the outstanding tax declaration applications, invoice usage status, outstanding and payable tax amounts and other collections due to the state budget that must be fulfilled or remaining, and imposes penalties as outlined in items (2), (3) without justified reasons according to Clause 4, Article 6 of Decree 126/2020/ND-CP.

(4.3) The taxpayer falls under the case requiring verification of operational status at the registered office address before reactivating the TIN as per the provisions at items (1), (2), and (3), but the verification results indicate that the taxpayer does not operate at the registered or changed registered address with the tax authority; or enterprises, cooperatives, joint ventures changed their office addresses but the tax office assessed the risk and decided not to reactivate at the new address.

Case 02: Handling the reactivation of the TIN for taxpayers who are enterprises, cooperatives, joint ventures eligible for reactivation of legal status under the regulations on business registration, cooperative registration, and joint venture registration:

- When the tax authority receives information about the reactivation of legal status for enterprises, cooperatives, joint ventures, and dependent units of enterprises and cooperatives from the business registrar sent via the National Business Registration Information System, the tax office shall reactivate the TIN for the taxpayer on the day the information is received on the taxpayer registration application system.

- If the taxpayer is already notified by the tax office of not operating at the registered address, the tax office updates the reason for status 06. Upon receipt of the TIN reactivation application submitted by the taxpayer to the tax office according to Point b, Clause 1, Article 18 of Circular 86/2024/TT-BTC, the tax authority shall handle pursuant to the provision mentioned in item (2).