How many TINs does a enteprise have in Vietnam? Is the enteprise subject to taxpayer registration in Vietnam?

How many TINs does a enteprise have in Vietnam?

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

Taxpayer Registration and Issuance of TIN

1. Taxpayers must carry out taxpayer registration and be issued a tax identification number by the tax authority before commencing production, enteprise activities, or incurring obligations to the state budget. Taxpayer registration subjects include:

a) Enterprises, organizations, individuals carrying out taxpayer registration under a one-stop shop mechanism along with enterprise registration, cooperative registration, enteprise registration according to the provisions of the Enterprise Law and other related legal regulations;

b) Organizations, individuals not falling under the cases specified at point a of this clause, directly carry out taxpayer registration with the tax authority as regulated by the Minister of Finance.

2. The structure of TIN is specified as follows:

a) A 10-digit tax identification number is used for enterprises, legal entity organizations; representatives of household enteprises and other individuals;

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

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

3. The issuance of TIN is regulated as follows:

a) Enterprises, economic organizations, and other organizations are granted a single tax identification number to use throughout the operation from taxpayer registration until the termination of the tax identification number's validity. Taxpayers with branches, representative offices, dependent units directly fulfilling tax obligations are issued a dependent tax identification number. In cases where enterprises, organizations, branches, representative offices, and dependent units carry out taxpayer registration under the one-stop shop mechanism, along with enterprise registration, cooperative registration, and enteprise registration, the number recorded on the enterprise registration certificate, cooperative registration certificate, or enteprise registration certificate is also the tax identification number;

b) Individuals are granted a single tax identification number for life. Dependents of individuals are issued a tax identification number for the purpose of personal income tax deductions. The tax identification number issued to the dependent is simultaneously the individual's tax identification number when the dependent incurs obligations to the state budget;

c) Enterprises, organizations, individuals responsible for withholding, paying tax on behalf of others are granted a substitute tax identification number to declare and pay tax on behalf of taxpayers;

d) The issued tax identification number cannot be reused for another taxpayer;

e) The tax identification number of enterprises, economic organizations, other organizations, after change in the form, sale, donation, inheritance, remains unchanged;

f) The tax identification number issued for households, household enteprises, enteprise individuals is the tax identification number issued for the individual representing the household, household enteprise, enteprise individual.

4. Tax registration includes:

a) Initial tax registration;

b) Notification of change in taxpayer registration information;

c) Notification of temporary suspension of activities, enteprise;

d) Termination of tax identification number validity;

e) Restoration of the tax identification number.

Thus, according to the above regulations, a enteprise will have a single tax identification number.

How many TINs does a enteprise have in Vietnam? Is the enteprise subject to taxpayer registration in Vietnam? (Image from the Internet)

What are regulations on the case where enterprises are greanted 02 TINs in Vietnam?

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

Structure of TIN

…

3. Classification of tax identification number structure

a) A 10-digit tax identification number is used for enterprises, cooperatives, entities with legal entity status or entities without legal entity status but directly incurring tax obligations; representatives of household enteprises and other individuals (hereinafter referred to as independent units).

[…]

e) Organizations, individuals withholding, paying on behalf of others as specified at Point g, Clause 2, Article 4 of this Circular, are granted a 10-digit substitute tax identification number (hereinafter referred to as substitute identification number) to declare, pay tax on behalf of foreign contractors, foreign sub-contractors, foreign suppliers, organizations and individuals having contracts or enteprise cooperation documents. Foreign contractors, sub-contractors as specified at Point dd, Clause 2, Article 4 of this Circular are declared and paid tax on behalf by the Vietnamese party, thus are issued a 13-digit tax identification number in accordance with the substitute identification number of the Vietnamese party to confirm the completion of tax obligations in Vietnam.

…

Thus, according to the above regulations, if your enterprise has two TIN, besides your enterprise's tax identification number, it may also have an additional tax identification number to declare and pay tax on behalf of foreign contractors, foreign sub-contractors, foreign suppliers, organizations, and individuals with enteprise cooperation contracts or documents.

Is the enteprise subject to taxpayer registrationv in Vietnam?

Based on clause 1, Article 30 of the Law on Tax Administration 2019, the regulation on subjects for taxpayer registration includes:

Taxpayer Registration and Issuance of TIN

1. Taxpayers must carry out taxpayer registration and be issued a tax identification number by the tax authority before commencing production, enteprise activities, or incurring obligations to the state budget. Taxpayer registration subjects include:

a) Enterprises, organizations, individuals carrying out taxpayer registration under a one-stop shop mechanism along with enterprise registration, cooperative registration, enteprise registration according to the provisions of the Enterprise Law and other related legal regulations;

b) Organizations, individuals not falling under the cases specified at point a of this clause, directly carry out taxpayer registration with the tax authority as regulated by the Minister of Finance.

...

Thus, according to the above regulations, a enteprise is subject to taxpayer registration and issuance of a tax identification number.