How to distinguish between a 10-digit TIN and a 13-digit TIN in Vietnam?

Which system automatically generates the enterprise ID numbers in Vietnam?

According to Clause 3 Article 8 of Decree 01/2021/ND-CP concerning the enterprise ID number as follows:

Enterprise ID number, ID numbers of affiliates, business location ID number

...

2. The enterprise ID number exists throughout the operation of the enterprise and is not reissued to another organization or individual. When the enterprise ceases operations, the enterprise ID number ceases to be effective.

3. The enterprise ID number is automatically created, sent, and received by the National Information System on enterprise registration and the taxpayer registration information system and is recorded on the Certificate of enterprise registration.

4. State management agencies consistently use the enterprise ID number for state management activities and exchange of information about enterprises.

5. The ID numbers of affiliates of an enterprise is issued to branches or representative offices. This code is also the TIN of the branches or representative offices.

6. The business location ID number comprises 5 digits, issued in sequential order from 00001 to 99999. This code is not the TIN of the business location.

7. In cases where an enterprise, branch, or representative office has its TIN annulled due to tax law violations, they are not allowed to use the TIN in economic transactions from the date the Tax Authority publicly announces the annulment of the TIN.

8. For branches or representative offices established before November 1, 2015, but have not been issued a ID numbers of affiliates, enterprises must directly contact the Tax Authority to obtain a 13-digit TIN and then proceed with changing the registration details with the Business Registration Authority as per regulations.

9. For enterprises that were established and operating under an Investment Permit or Certificate of Investment (which simultaneously serves as a Certificate of Business Registration) or equivalent legal documents, Securities Business License, the enterprise ID number is the TIN issued to the enterprise by the Tax Authority.

The enterprise ID number is automatically generated by the national information system on enterprise registration and the taxpayer registration information system.

How to distinguish between a 10-digit TIN and a 13-digit TIN in Vietnam? (Image from the Internet)

How to distinguish between a 10-digit TIN and a 13-digit TIN in Vietnam?

According to Clause 1 Article 5 of Circular 105/2020/TT-BTC guiding the taxpayer registration regulations as follows:

Structure of the TIN

1. Structure of the TIN

N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13

Where:

- The first two digits N1N2 are the TIN prefix.

- Seven digits N3N4N5N6N7N8N9 follow a specified structure, increasing sequentially from 0000001 to 9999999.

- The digit N10 is the check digit.

- The last three digits N11N12N13 are sequential numbers from 001 to 999.

2. The enterprise ID number, cooperative code, and ID numbers of affiliatess of enterprises and cooperatives issued in accordance with the law on enterprise registration and cooperative registration serve as the TIN.

3. Classification of the TIN structures

a) The 10-digit TIN is used for enterprises, cooperatives, organizations with legal personality or those without legal personality but directly arising tax obligations; representatives of households, business households, and other individuals (hereinafter referred to as independent units).

b) The 13-digit TIN, separated by a hyphen (-) between the first 10 digits and the last 3 digits, is used for dependent units and other entities.

...

The structure of the 10-digit TIN is specified as follows:

N1N2 N3N4N5N6N7N8N9 N10

*Where:

- The first two digits N1N2 are the prefix of the TIN.

- Seven digits N3N4N5N6N7N8N9 are regulated in a specific structure, increasing sequentially from 0000001 to 9999999.

- The digit N10 is the check digit.

- The hyphen (-) is used to separate the group of the first 10 digits and the group of the last 3 digits.

Accordingly, it can be seen that distinguishing between a 10-digit TIN and a 13-digit TIN is by counting the numbers on the TIN: if there are 10 digits (from N1 to N10), it is a 10-digit TIN, but if the TIN still has a hyphen followed by 3 more numbers after 10 digits, it is a 13-digit TIN (from N1 to N13).

The sample structure is as follows: N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13.

What is the current TIN notification form in Vietnam?

Based on Article 8 of Circular 105/2020/TT-BTC regarding the notification of TINs as follows:

Issuance of Certificate of taxpayer registration and Notification of TIN

The Certificate of taxpayer registration and Notification of TIN are issued to taxpayers according to the provisions in Clauses 1 and 2 Article 34 of the Tax Administration Law and the following regulations:

1. Certificate of taxpayer registration for organizations, business households, and individual businesses

The “Certificate of taxpayer registration” form number 10-MST issued with this Circular is provided by the tax authority to organizations, business households, and individual businesses not under the cases stipulated in Clauses 2, 3, and 4 of this Article.

2. Certificate of taxpayer registration for individuals

a) The “Certificate of taxpayer registration for individuals” form number 12-MST issued with this Circular is provided by the tax authority to individuals submitting taxpayer registration documents directly with the tax authority according to the provisions of Points b.1, b.2, b.4, and b.5 Clause 9 Article 7 of this Circular.

b) The “Notification of individual TIN” form number 14-MST issued with this Circular is notified to the income-paying agency to carry out taxpayer registration as per the provisions of Point a Clause 9 Article 7 of this Circular.

The income-paying agency is responsible for notifying the TIN or reasons for not being issued a TIN to each individual for information adjustment and supplementation. The income-paying agency resubmits the taxpayer registration documents to the tax authority to obtain the TIN for individuals as regulated.

c) Individuals authorizing taxpayer registration to the income-paying agency or individuals registering taxpayers through tax return documents according to the provisions of Points a and b.3 Clause 9 Article 7 of this Circular have a written request for issuing a “Certificate of taxpayer registration for individuals” form number 32/DK-TCT issued with this Circular to the tax authority that has issued the TIN. The tax authority will issue a “Certificate of taxpayer registration for individuals”, except for cases stipulated in Point b Clause 4 of this Article.

3. Notification of dependent TIN

a) The “Notification of dependent TIN” form number 21-MST issued with this Circular is provided by the tax authority to individuals who register taxpayers directly for dependents according to the provisions of Point b Clause 10 Article 7 of this Circular.

b) The “Notification of TIN of dependent authorized taxpayer registration to the income-paying agency” form number 22-MST issued with this Circular is notified to the income-paying agency to carry out taxpayer registration for dependents according to the provisions of Point a Clause 10 Article 7 of this Circular.

The income-paying agency is responsible for notifying the TIN or reasons for not being issued a TIN to each individual for information adjustment and supplementation of the dependent. The income-paying agency resubmits the taxpayer registration documents to the tax authority to obtain the TIN for the dependent as regulated.

4. Notification of TIN

“Notification of TIN” form number 11-MST issued with this Circular is provided by the tax authority for organizations and individuals as follows:

a) Organizations and individuals taxpayer registering for tax withholding and tax payment substitution according to Clause 6 Article 7 of this Circular.

b) Individuals taxpayer registering through tax return documents according to Point b.3 Clause 9 Article 7 of this Circular. In case the tax authority calculates tax and issues a tax payment notice as per tax management regulations, the provided TIN will be stated on the tax payment notice.

5. The tax authority handles the first-time taxpayer registration records and returns results in the form of Certificate of taxpayer registration and Notification of TIN to taxpayers no later than 03 (three) working days from the date the tax authority receives the complete documents from the taxpayer.

Thus, according to the above regulation, the current TIN notification form is form number 11-MST.

Download the TIN Notification Sample form number 11-MST