How many digits does the tax identification number of a household business in Vietnam have?

How many digits does the tax identification number of a household business in Vietnam have?

Based on Clause 3, Article 5 of Circular 105/2020/TT-BTC:

Structure of Tax Identification Number

...

3. Classification of Tax Identification Number structure

...

g) The operator, joint operating company, joint venture company, or organization assigned by the Government of Vietnam to receive the oil and gas profit share from Vietnam's overlapping oil and gas fields, as stipulated at Point h, Clause 2, Article 4 of this Circular, shall be issued a 10-digit tax identification number for each oil and gas contract or equivalent agreement. Contractors and investors participating in oil and gas contracts shall be issued a 13-digit tax identification number derived from the 10-digit number of each oil and gas contract to fulfill tax obligations (including corporate income tax on income from transferring participation rights in oil and gas contracts). The parent company - Vietnam National Oil and Gas Group, representing the host country, shall receive profit shares from oil and gas contracts, which will be issued a 13-digit tax identification number based on the 10-digit number of each oil and gas contract to declare and pay taxes on the profit shares per each oil and gas contract.

h) Taxpayers who are households, business households, individual businesses, and other individuals as specified in Points i, k, l, n, Clause 2, Article 4 of this Circular shall be issued a 10-digit tax identification number for the representative of the household, business household, and individual, along with a 13-digit tax identification number for the business locations of the household business and individual business.

i) Organizations and individuals as specified in Point m, Clause 2, Article 4 of this Circular with one or more tax coordination contracts with a tax authority shall be issued one tax identification number for substitute tax payment to remit the collected tax amounts into the state budget.

Thus, the tax identification number for a business household is specifically regulated as follows:

- A 10-digit tax identification number is issued for the representative of the business household.

- A 13-digit tax identification number is issued for the business locations of the business household.

How many digits does the tax identification number of a household business in Vietnam have? (Image from Internet)

What are the principles for terminating the validity of a business household's tax identification number in Vietnam?

According to Clause 3, Article 39 of the Law on Tax Administration 2019, the principles for terminating the validity of a tax identification number in certain cases are as follows:

- The tax identification number shall not be used in economic transactions from the date the tax authority announces the termination of its validity.

- The tax identification number of an organization, once terminated, shall not be reused, except as stipulated in Article 40 of the Law on Tax Administration 2019.

- When the validity of the tax identification number of a business household or individual business is terminated, the tax identification number of the representative of that business household shall not be terminated and may be used for other tax obligations of that individual.

- When enterprises, economic organizations, other organizations, and individuals terminate the validity of their tax identification number, the validity of substitute tax payment numbers must also be terminated simultaneously.

- When the managing unit of a taxpayer terminates the validity of its tax identification number, the dependent units must also terminate the validity of their tax identification numbers.

In which cases can the tax identification number of a business household in Vietnam be reinstated?

According to Article 40 of the Law on Tax Administration 2019:

Reinstatement of Tax Identification Number

1. Taxpayers whose registration is with the enterprise registration, cooperative registration, or business registration and who have their legal status reinstated in accordance with the law on enterprise registration, cooperative registration, or business registration shall have their tax identification number reinstated simultaneously.

2. Taxpayers directly registered with the tax authority may file a request to reinstate the tax identification number with the managing tax authority in the following cases:

a) Authorized bodies issue a document canceling the withdrawal of the business registration certificate or equivalent permit;

b) When wishing to continue business activities after having submitted a request for termination of the tax identification number validity to the tax authority, but the tax authority has not yet announced the termination;

c) When the tax authority informs that the taxpayer is inactive at the registered address but has not yet had the license revoked or the tax identification number terminated.

3. The tax identification number may continue to be used in economic transactions from the effective date of the decision to reinstate the legal status by the business registration office or the date the tax authority announces the reinstatement of the tax identification number.

4. The application for the reinstatement of the tax identification number includes:

a) A written request for reinstatement of the tax identification number;

b) Other relevant documents.

Taxpayers who are business households may directly register with the tax authority to submit an application for reinstatement of the tax identification number in the following cases:

- Authorized bodies issue a document canceling the withdrawal of the business registration certificate or equivalent permit;

- When wishing to continue business activities after having submitted an application for termination of the tax identification number validity to the tax authority but the tax authority has not yet announced the termination;

- When the tax authority informs that the taxpayer is inactive at the registered address but has not yet had the license revoked or the tax identification number terminated.