How to cancel personal tax identification numbers at the tax authority in Vietnam?

How to cancel personal tax identification numbers at the tax authority in Vietnam?

Based on Clause 6, Article 39, Clause 3, Article 41 of the Law on Tax Administration 2019, the termination of the validity of tax identification numbers and the responsibilities of handling taxpayer registration files are as follows:

Step 1: The taxpayer registers directly with the tax office, submits the file for termination of the tax identification number's validity to the directly managing tax office within 10 working days from the date of issuance of the document terminating operations or ceasing business activities or the date the contract ends.

Step 2: The tax office handles the taxpayer registration file as follows:

- If the file is complete, they will notify the acceptance of the file and the deadline for resolving the taxpayer registration file no later than 03 working days from the date of receipt of the complete file;

- If the file is incomplete, they will notify the taxpayer no later than 02 working days from the date of receipt of the file.

For the cancellation of the TIN for taxpayers registered directly with the tax office according to Article 14 of Circular 105/2020/TT-BTC :

- The document requesting the termination of the tax identification number's validity is Form No. 24/DK-TCT issued together with Circular 105/2020/TT-BTC as prescribed in Article 38, Article 39 of the Law on Tax Administration 2019.

- Other documents (if any)

What are principles for the termination of the tax identification number's validity in Vietnam?

Based on Clause 3, Article 39 of the Law on Tax Administration 2019, the principles for the termination of the tax identification number's validity are as follows:

- The tax identification number cannot be used in economic transactions from the date the tax office announces the termination of its validity;

- The tax identification number of an organization that has had its validity terminated cannot be reused, except in cases prescribed in Article 40 of the Law on Tax Administration 2019;

- The tax identification number of a business household, individual business when its validity is terminated, the tax identification number of the representative of the business household does not lose its validity and can be used to fulfill other tax obligations of that individual;

- When an enterprise, economic organization, other organization, or individual terminates the validity of a tax identification number, it must simultaneously terminate the validity of the tax identification number used for tax obligations on behalf of others;

- If the taxpayer is the managing unit that terminates the validity of the tax identification number, its dependent units must also have their tax identification numbers terminated.

How to cancel personal tax identification numbers at the tax authority in Vietnam? (Image from Internet)

What contents are included in the Form 24/DK-TCT - Request form for termination of personal tax identification number validity in Vietnam?

The Request form for termination of personal tax identification number validity is according to Form No. 24/DK-TCT issued together with Circular 105/2020/TT-BTC as prescribed in Article 38, Article 39 of the Law on Tax Administration 2019.

Download Form 24/DK-TCT - Request form for termination of personal tax identification number validity here

How to restore the tax identification number according to the Law on Tax Administration 2019 in Vietnam?

According to Article 40 of the Law on Tax Administration 2019, the restoration of the tax identification number is as follows:

- The taxpayer registering along with enterprise registration, cooperative registration, business registration if reinstated to legal status according to the laws on enterprise registration, cooperative registration, business registration, will concurrently have their tax identification number reinstated.

- The taxpayer registered directly with the tax office submits a file requesting the restoration of the tax identification number to the directly managing tax office in the following cases:

+ A competent authority issues a document canceling the document for revocation of the business registration certificate or equivalent license;

+ When there is a need to continue business activities after having submitted a file for termination of the tax identification number's validity to the tax office but the tax office has not yet issued a notice of termination of the tax identification number's validity;

+ When the tax office issues a notice that the taxpayer is not operating at the registered address but has not been revoked their license and has not had their tax identification number's validity terminated.

- The tax identification number can continue to be used in economic transactions from the date the decision on reinstating the legal status of the business registration authority takes effect or the date the tax office issues a notice reinstating the tax identification number.