How many tax identification number is issued for each individual in Vietnam?

How many tax identification number is issued for each individual in Vietnam?

Based on Clause 3, Article 30 of the Law on Tax Administration 2019, the issuance of tax identification numbers is as follows:

Taxpayer registration and issuance of tax identification numbers

...

2. The structure of tax identification numbers is prescribed as follows:

a) A 10-digit tax identification number is used for enterprises, organizations with legal status; representatives of households, business households, and other individuals;

b) A 13-digit tax identification number and other characters are used for dependent units and other subjects;

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

3. The issuance of tax identification numbers is prescribed as follows:

a) Enterprises, economic organizations, and other organizations are issued one unique tax identification number to use throughout their operation from taxpayer registration until the tax identification number ceases to be effective. Taxpayers with branches, representative offices, or dependent units directly fulfilling tax obligations are issued dependent tax identification numbers. In cases where enterprises, organizations, branches, representative offices, or dependent units register taxpayers under a one-stop-shop mechanism along with business registration, cooperative registration, or business registration, the number noted on the business registration certificate, cooperative registration certificate, or business registration certificate simultaneously serves as the tax identification number;

b) Individuals are issued one unique tax identification number to use throughout their lifetime. Dependents of individuals are issued tax identification numbers for the purpose of personal deduction for taxpayers' income tax. The tax identification number issued to a dependent is also the individual's tax identification number when the dependent incurs obligations to the state budget;

c) Enterprises, organizations, and individuals responsible for withholding and paying taxes on behalf are issued replacement tax identification numbers to perform tax declaration and tax payment on behalf of taxpayers;

...

Thus, each individual is issued only one tax identification number. This is a unique tax identification number to be used throughout the person's lifetime.

How many tax identification number is issued for each individual in Vietnam? (Image from the Internet)

What are requirements for using tax identification numbers in Vietnam?

Based on Article 35 of the Law on Tax Administration 2019, the regulations on the use of tax identification numbers are as follows:

- Taxpayers must indicate the issued tax identification numbers on invoices, documents, and materials when conducting business transactions; opening deposit accounts at commercial banks and other credit institutions; declaring, paying, exempting from taxes, reducing taxes, refunding taxes, not collecting taxes, registering customs declarations, and performing other tax-related transactions for all obligations to the state budget, including cases where taxpayers are operating production and business in multiple locations.

- Taxpayers must provide their tax identification numbers to relevant agencies and organizations or indicate the tax identification number on documents when carrying out administrative procedures under a one-stop-shop mechanism with the tax administration agency.

- Tax administration agencies, the State Treasury, commercial banks coordinating in the collection of state budget, and organizations authorized by tax authorities to collect taxes use taxpayers' tax identification numbers in tax management and tax collection into the state budget.

- Commercial banks and other credit institutions must indicate tax identification numbers in account opening documents and transaction documents via taxpayers' accounts.

- Other organizations and individuals participating in tax management use the issued taxpayer identification numbers when providing information related to the determination of tax obligations.

- When Vietnamese entities make payments to organizations and individuals engaging in cross-border business activities based on digital intermediary platforms not present in Vietnam, they must use the issued tax identification numbers of these organizations and individuals to withhold and pay taxes on their behalf.

- When a personal identification number is issued to the entire population, it will replace the tax identification number.

What are cases in which a tax identification number in Vietnam becomes invalid?

Based on Article 39 of the Law on Tax Administration 2019, a tax identification number becomes invalid in the following cases:

(1) Taxpayers who register taxpayers together with business registration, cooperative registration, or business registration must terminate the validity of tax identification numbers when they fall into one of the following cases:

- Termination of business activities or dissolution, bankruptcy;

- Revocation of enterprise registration certificate, cooperative registration certificate, business registration certificate;

- Split, merge, or amalgamation.

(2) Taxpayers who register taxpayers directly with tax authorities must terminate the validity of tax identification numbers when they fall into one of the following cases:

- Termination of business activities, no longer incurring tax obligations for non-business organizations;

- Revocation of business registration certificate or equivalent license;

- Split, merge, or amalgamation;

- The tax authority issues a notice that the taxpayer is not operating at the registered address;

- An individual dies, is missing, or loses civil act capacity as prescribed by law;

- Foreign contractors at the end of the contract;

- Contractors and investors involved in oil and gas contracts at the end of the contract or transfer all interests in the oil and gas contract.