Shall a TIN issued to an enterprise be reused for another enterprise?

Shall a TIN issued to an enterprise be reused for another enterprise?

Based on Clause 1, Article 29 of the Law on Enterprises 2020, the enterprise ID number is defined as follows: The enterprise ID number is a series of digits generated by the National Enterprise Registration Information System, issued to an enterprise upon establishment and recorded on the Certificate of Enterprise Registration.

Each enterprise has a unique number and cannot be reused for another enterprise.

Additionally, according to Clause 1, Article 8 of Decree 01/2021/ND-CP, each enterprise is assigned a unique number known as an enterprise code. This code also serves as the TIN and the social insurance participation code for the enterprise.

It is evident that the enterprise code will simultaneously serve as the TIN issued to an enterprise and is unique and cannot be reused for another enterprise.

Thus, according to the above provisions, the TIN issued to an enterprise cannot be reused for another enterprise.

Shall a TIN issued to an enterprise be reused for another enterprise in Vietnam? (Image from Internet)

What is the classification of TIN structure in Vietnam?

Pursuant to clauses 1 and 3 of Article 5 in Circular 105/2020/TT-BTC, the structure of the TIN is determined as follows:

(1) Structure of the TIN

N1N2N3N4N5N6N7N8N9N10 - N11N12N13

Where:

- The first two digits N1N2 are the allocation numbers of the TIN.

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

- The digit N10 is the check digit.

- The three digits N11N12N13 denote serial numbers from 001 to 999.

- The hyphen (-) is a character used to separate the first 10 digits from the last 3 digits.

(2) Classification of the TIN structure:

- The 10-digit TIN is used for enterprisees, cooperatives, organizations with legal status, or organizations without legal status but directly responsible for tax obligations; representatives of households, household enterprisees, and other individuals (hereinafter referred to as independent units).

- The 13-digit TIN and the hyphen (-) separating the first 10 digits from the last 3 digits are used for dependent units and other entities.

Shall an enterprise's representative office be assigned a TIN?

In accordance with Clause 3, Article 30 of the Law on Tax Administration 2019, the provisions on taxpayer registration and TIN assignment are as follows:

Subjects of taxpayer registration and TIN assignment

...

3. TIN assignment is regulated as follows:

a) Enterprises, economic organizations, and other organizations are granted one unique TIN for use throughout their operation from taxpayer registration until the TIN becomes invalid. Taxpayers with branches, representative offices, or dependent units directly implementing tax obligations are assigned a dependent TIN. If enterprises, organizations, branches, representative offices, or dependent units register taxpayer information via a one-stop shop mechanism together with enterprise registration, cooperative registration, or enterprise registration, the code on the enterprise Registration Certificate, Cooperative Registration Certificate, or enterprise Registration Certificate is simultaneously the TIN;

b) An individual is assigned one unique TIN to be used throughout his/her lifetime. An individual's dependents granted a TIN for personal income tax deduction coincide with the individual's TIN when the dependent incurs obligations to the state budget;

c) Enterprises, organizations, and individuals responsible for withholding and paying taxes on behalf of others are assigned a substitute TIN for declaring and paying taxes on behalf of taxpayers;

d) A TIN once assigned cannot be reused for another taxpayer;

đ) TINs for enterprises, economic organizations, and other organizations remain unchanged after changing types, selling, gifting, donating, or inheriting;

e) TINs granted to households, household enterprisees, and individual enterprisees are the TINs assigned to the individual representing the household, household enterprise, or individual enterprise.

...

Taxpayers with branches, representative offices, or dependent units directly involved in tax obligations are assigned a dependent TIN.

Thus, in accordance with the above provisions, if a taxpayer has a representative office directly involved in tax obligations, it will be assigned a dependent TIN.

Does an enterprise need to notify tax authorities when changing its name?

According to Article 36 of the Law on Tax Administration 2019, the provisions for notifying changes in taxpayer registration information are as follows:

Notification of changes in taxpayer registration information

1. Taxpayers registering taxpayer information concurrently with enterprise registration, cooperative registration, or enterprise registration, who have a change in taxpayer information, shall notify the change in taxpayer registration information together with the amendment of enterprise registration, cooperative registration, or enterprise registration contents in accordance with the law.

In the case where a taxpayer changes the address of its head office leading to a change in the managing tax authority, the taxpayer must complete tax procedures with the directly managing tax authority according to this Law before registering changes with the enterprise registration, cooperative registration, or enterprise registration authority.

2. Taxpayers registering directly with the tax authority who have a change in taxpayer registration information must notify the directly managing tax authority within 10 working days from the date on which the change in information arises.

3. In cases where an individual authorizes an organization or individual paying income to register changes in taxpayer registration information for the individual and their dependents, they must notify the income-paying organization or individual no later than 10 working days from the date of arising change information; the income-paying organization or individual is responsible for notifying the tax authority no later than 10 working days from the date of receiving the authorization from the individual.

Thus, according to the regulations, after registering a name change, an enterprise has the responsibility to notify the tax authorities of changes in taxpayer registration information.