If the legal status of business registration is reactivated, will the taxpayer be able to have their TIN automatically reactivated in Vietnam?

If the legal status of business registration is reactivated, will the taxpayer be able to have their TIN automatically reactivated in Vietnam?

Reactivation of a personal TIN under Clause 1, Article 40 of the Law on Tax Administration 2019 is specified as follows:

Reactivation of TIN

1. Taxpayer registration concurrent with business registration, cooperative registration, and business registration, if the legal status is reactivated in accordance with the law on business registration, cooperative registration, and business registration, will also have the TIN reactivated.

2. Taxpayer registration directly with the tax agency, submit a dossier requesting the reactivation of the TIN to the managing tax authority in the following cases:

a) The competent authority issues a document canceling the revocation of the business registration certificate or equivalent license;

b) When there is a need to continue business activities after a dossier requesting termination of the TIN has been sent to the tax authority, but the tax authority has not yet issued a notice of termination of the TIN;

c) When the tax authority issues a notice that the taxpayer is not operating at the registered address but has not yet had the license revoked or the TIN terminated.

3. The TIN will continue to be used in economic transactions from the date the decision reactivating the legal status of the business registration authority takes effect or the date the tax authority announces the reactivation of the TIN.

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The taxpayer registration concurrent with business registration, cooperative registration, and business registration, if the legal status is reactivated in accordance with the law on business registration, cooperative registration, and business registration, will also have the TIN reactivated.

Thus, it can be seen that if the legal status for business registration is reactivated, the taxpayer will simultaneously have the TIN reactivated.

*Note:

- The TIN will continue to be used in economic transactions from the date the decision reactivating the legal status of the business registration authority takes effect or the date the tax authority announces the reactivation of the TIN.

- The dossier requesting the reactivation of the TIN includes:

+ Written request for reactivation of the TIN;

+ Other related documents.

If the legal status of business registration is reactivated, will the taxpayer be able to have their TIN automatically reactivated? (Image from the Internet)

What is required in the dossier to request the reactivation of the TIN?

Based on the provisions in Clause 4, Article 40 of the Law on Tax Administration 2019, the dossier to request the reactivation of the TIN includes:

[1] Written request for reactivation of the TIN;

[2] Other related documents.

Can the tax authority postpone the date for reactivating the TIN for the taxpayer in Vietnam?

Based on the provisions in Clause 3, Article 19 of Circular 105/2020/TT-BTC, when the tax authority receives a transaction reactivating the legal status concerning enterprises, cooperatives, branches, representative offices, business locations of the business registration authority, the cooperative registration authority according to the legal regulations on business registration, cooperative registration on the taxpayer registration application system, the tax authority will reactivate the TIN for the taxpayer on the same day the transaction is received.

Therefore, the reactivation of the TIN for taxpayers must be carried out immediately and cannot be postponed according to the current legal regulations.

What are the components of the application for reactivation of the TIN in Vietnam?

According to Subsection 24, Section 2, Part II, Administrative Procedures issued with Decision 2589/QD-BTC of 2021, the components of the application for reactivation of the TIN include:

- Written request for reactivation of the TIN Form No. 25/DK-TCT issued with Circular 105/2020/TT-BTC;

- An uncertified copy of the document canceling the revocation of the establishment and operation license or equivalent license by the competent authority (for the case of economic organizations or other organizations requesting the reactivation of the TIN due to the cancellation document from the competent authority of the revocation document of the establishment and operation license or equivalent license);

- A copy of the document canceling the Merger Decision, Merger Contract, Consolidation Contract (for the case of the taxpayer who submitted the dossier requesting termination of the TIN due to division, consolidation, merger to the tax authority, followed by a document canceling the Merger Decision, merger contract, consolidation contract and the business registration authority, cooperative registration authority has not yet terminated the operation concerning the enterprise, cooperative being divided, merged, or consolidated).