Shall issued TINs be reissued to another taxpayer in Vietnam?

Shall issued TINs be reissued to another taxpayer in Vietnam?

Based on Clause 3, Article 30 of the Law on Tax Administration 2019, it is stipulated as follows:

Subject to taxpayer registration and issuance of TIN

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3. The issuance of TINs is regulated as follows:

a) Enterprises, economic organizations, and other organizations are assigned a unique TIN for use throughout their operations from the time of taxpayer registration until the TIN is no longer valid. Taxpayers having branches, representative offices, and dependent units directly fulfilling tax obligations are given dependent TINs. If businesses, organizations, branches, representative offices, or dependent units register for taxpayer registration through an interconnected single-window mechanism along with enterprise registration, cooperative registration, or business registration, the tax number on the certificate of enterprise registration, cooperative registration, or business registration is concurrently the TIN;

b) Individuals are issued a unique TIN for their lifetime. Dependents of the individual receive a TIN for personal income taxpayer exemptions, which also serves as the dependent's TIN when they incur obligations to the state budget;

c) Enterprises, organizations, and individuals responsible for withholding and submitting taxes on behalf of others are issued proxy TINs to fulfill tax declarations and payments on behalf of the taxpayer;

d) TINs already issued shall not be reused or reassigned to another taxpayer;

đ) The TIN of enterprises, economic organizations, or other organizations remains unchanged after changes in type, sales, gifting, donating, or inheritance;

e) The TIN assigned to households, household businesses, and individual businesses is the TIN assigned to the representative individual of such entities.

4. Tax registration includes:

a) Initial tax registration;

b) Notice of changes in taxpayer registration information;

c) Notification of temporary cessation of activities, business;

d) TIN deactivation;

đ) Restoration of TIN.

Based on the above regulations, a TIN that has been assigned cannot be reused or reassigned to another taxpayer.

Therefore, a TIN that has been assigned to an individual cannot be used to reassign to another individual taxpayer.

Shall issued TINs be reissued to another taxpayer in Vietnam? (Image from Internet)

Vietnam: Shall the tax authorities reissue a TIN notification if it is lost?

Based on Clause 3, Article 34 of the Law on Tax Administration 2019 regarding the issuance of taxpayer registration certificates, it is stipulated as follows:

Issuance of taxpayer registration certificate

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3. In the case of loss, tearing, damage, or burning of the taxpayer registration certificate or TIN notification, the tax authority shall reissue it within 2 working days from the date of receiving the full application for reissuance submitted by the taxpayer as prescribed.

As such, based on the above regulations, in the event an individual loses their TIN notification, they may submit an application for reissuance of the TIN notification to the tax authority.

The tax authority shall reissue it within 2 working days from the date of receiving the full application for reissuance submitted by the taxpayer as prescribed.

What are the cases of TIN deactivation in Vietnam?

Based on Article 39 of the Law on Tax Administration 2019 regarding cases of TIN deactivation as follows:

- Taxpayers registering for taxpayer registration along with enterprise registration, cooperative registration, or business registration shall deactivate TIN validity in the following cases:

+ deactivation of business activities or dissolution, bankruptcy;

+ Revocation of the certificate of enterprise registration, cooperative registration, or business registration;

+ Merger, consolidation.

- Taxpayers registering directly with the tax authorities shall deactivate TIN validity in the following cases:

+ deactivation of business activities, no longer incurring tax obligations for non-business organizations;

+ Revocation of business registration certificate or equivalent license;

+ Merger, consolidation;

+ Being notified by the tax authority that the taxpayer is not operating at the registered address;

+ Individual dies, is missing, or loses civil capacity according to legal regulations;

+ Foreign contractors when the contract ends;

+ Contractors, investors participating in oil and gas contracts when the contract ends or transfers all rights under the oil and gas contract.

- The principles for TIN deactivation are regulated as follows:

+ The TIN must not be used in economic transactions from the date the tax authority announces the deactivation of its validity;

+ Once the TIN for an organization has been deactivated, it cannot be reused, except in cases stipulated in Article 40 of the Law on Tax Administration 2019;

+ The TIN of households, individual businesses, when deactivated in validity, does not affect the validity of the TIN of the household representative and remains for other tax obligations of that individual;

+ When enterprises, economic organizations, other organizations, and individuals deactivate their TIN validity, the proxy TIN must also be deactivated;

+ If the taxpayer is the managing unit, its TIN deactivation requires the dependent units to also deactivate their TIN validity.

- The application for TIN deactivation includes:

+ A document requesting the TIN deactivation;

+ Other relevant papers.

- Taxpayers registering for taxpayer registration along with enterprise registration, cooperative registration, or business registration shall register dissolution or deactivation of activities with the enterprise registration authority, cooperative registration, or business registration according to legal regulations. Before doing so, the taxpayer must register with the direct managing tax authority to complete their tax obligations as prescribed by this Law and other relevant legal regulations.

- Taxpayers registering directly with the tax authority must submit the application for TIN deactivation to the direct managing tax authority within 10 working days from the date of the decision to deactivate or cease business operations or the contract's conclusion.