How many digits are there in the TIN for a household representative in Vietnam?

How many digits are there in the TIN for a household representative in Vietnam?

Pursuant to the provisions at point a, clause 3, Article 30 of the Law on Tax Administration 2019, the issuance of TINs is regulated as follows:

Entities required for taxpayer registration and issuance of TINs

1. Taxpayers must carry out taxpayer registration and are issued a TIN by the tax authorities before commencing production, business activities, or incurring obligations to the state budget. Entities required for taxpayer registration include:

a) Enterprises, organizations, and individuals carrying out taxpayer registration under the interconnected one-stop mechanism simultaneously with enterprise registration, cooperative registration, and business registration as stipulated by the Enterprise Law and other relevant legal provisions;

b) Organizations and individuals not falling under the provisions at point a of this clause carry out taxpayer registration directly with the tax authorities as stipulated by the Minister of Finance.

2. The structure of TINs is regulated as follows:

a) A 10-digit TIN is used for enterprises, legal entity organizations; household representatives, business households, and other individuals;

b) A 13-digit TIN and different characters are used for dependent units and other entities;

c) The Minister of Finance provides detailed regulations for this clause.

3. The issuance of TINs is regulated as follows:

a) Enterprises, economic organizations, and other organizations are issued a single unique TIN to use throughout their operational life from taxpayer registration until the termination of the TIN's validity. Taxpayers with branches, representative offices, or direct subsidiaries performing tax obligations are issued a subsidiary TIN. In cases where enterprises, organizations, branches, representative offices, or subsidiaries carry out taxpayer registration under the interconnected one-stop mechanism simultaneously with enterprise registration, cooperative registration, and business registration, the number stated on the enterprise registration certificate, cooperative registration certificate, or business registration certificate is also the TIN;

b) Individuals are issued a single unique TIN to use throughout their lifetime. Dependents of individuals are issued a TIN for the purpose of personal income tax deductions. The TIN assigned to a dependent is simultaneously the individual's TIN when the dependent incurs obligations to the state budget;

c) Enterprises, organizations, and individuals with the responsibility to withhold and pay taxes on behalf of others are issued a TIN to pay taxes on behalf of taxpayers;

d) TINs already assigned must not be reused to issue to other taxpayers;

dd) The TIN of enterprises, economic organizations, or other organizations remains unchanged after changes in business type, sale, gift, inheritance;

e) The TIN issued to households, business households, individual businesses is the TIN issued to the individual representing the household, business household, or individual business.

4. Tax registration includes:

a) Initial tax registration;

b) Notification of changes in taxpayer registration information;

c) Notification of suspension of activities or business;

d) Termination of the validity of the TIN;

dd) Reinstatement of the TIN.

The 10-digit TIN is used for enterprises, legal entity organizations; household representatives, business households, and other individuals.

Thus, according to the above regulation, the household representative is issued a 10-digit TIN.

How many digits are there in the TIN for a household representative in Vietnam? (Image from the Internet)

Vietnam: Is the household representative issued a TIN considered an independent entity?

According to the provisions of points a and e, clause 3, Article 5 of Circular 105/2020/TT-BTC on the classification of TIN structure as follows:

Structure of TINs

…

3. Classification of the structure of TINs

a) A 10-digit TIN is used for enterprises, cooperatives, legal entity organizations, or organizations without legal person status but directly incurring tax obligations; household representatives, business households, and other individuals (hereinafter referred to as independent entities).

[…]

e) Organizations and individuals withholding and paying taxes on behalf of others as stipulated at Point g, Clause 2, Article 4 of this Circular are issued a 10-digit TIN (hereinafter referred to as a substitute TIN) to declare and pay taxes on behalf of foreign contractors, subcontractors, suppliers abroad, and organizations and individuals with business cooperation contracts or agreements. Foreign contractors and subcontractors as stipulated at Point đ, Clause 2, Article 4 of this Circular, having taxes declared and paid on their behalf by Vietnamese entities, are issued a 13-digit TIN according to the substitute TIN of the Vietnamese entity to fulfill their tax obligations in Vietnam.

…

Household representatives, business households, and other individuals (hereinafter referred to as independent entities).

Thus, in accordance with the above provisions, household representatives issued a TIN are considered independent entities.

When is the time for applying for TIN issuance in Vietnam?

Pursuant to clause 1, Article 30 of the Law on Tax Administration 2019, which stipulates the entities required for taxpayer registration, including:

Entities required for taxpayer registration and issuance of TINs

1. Taxpayers must carry out taxpayer registration and are issued a TIN by the tax authorities before commencing production, business activities, or incurring obligations to the state budget. Entities required for taxpayer registration include:

a) Enterprises, organizations, and individuals carrying out taxpayer registration under the interconnected one-stop mechanism simultaneously with enterprise registration, cooperative registration, and business registration as stipulated by the Enterprise Law and other relevant legal provisions;

b) Organizations and individuals not falling under the provisions at point a of this clause carry out taxpayer registration directly with the tax authorities as stipulated by the Minister of Finance.

...

Thus, according to the above provisions, the timing for obtaining a TIN is before commencing production, business activities, or incurring obligations to the state budget.