Shall the the TIN of the representative of the household business in Vietnam remain valid due to the TIN deactivation?

What is a Tax Identification Number (TIN)?

Based on Article 3 of the 2019 Law on Tax Administration stipulated as follows:

Explanation of Terms

In this Law, the following terms are construed as follows:

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4. The taxpayer's headquarters is the location where the taxpayer conducts part or all of their business activities, including the main office, branches, stores, production sites, places to store goods, locations for assets used in production and business; places of residence, or where tax liabilities arise.

5. A tax identification number (TIN) is a series of 10 digits or 13 digits and other characters issued by the tax authorities to the taxpayer for tax management purposes.

6. The tax period is the timeframe for determining the amount of tax payable to the state budget in accordance with tax laws.

A tax identification number (TIN) is a series of digits issued by the tax authorities to the taxpayer for tax management purposes. This series comprises 10 digits or 13 digits and other characters.

Shall the the TIN of the representative of the household business in Vietnam remain valid due to the TIN deactivation in Vietnam?

Based on Article 16 of Circular 105/2020/TT-BTC stipulated as follows:

Processing of TIN Deactivation Applications and Issuing Results

1. Processing of TIN deactivation applications for taxpayers, as stipulated in Clause 1, Article 14 of this Circular:

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b) The tax authority managing the collection implements:

b.1) Perform the tasks stipulated in Points a.2, a.3 of this Clause regarding the collections arising in the area.

b.2) Update the information of taxpayers who have completed their tax obligations for the collections managed by the tax authority into the taxpayer registration system on the same working day or no later than the beginning of the next working day after the taxpayer has completed their tax obligations at the managing tax authority.

c) For household businesses, individual businesses after deactivating the TIN of the business activity, the TIN of the representative of the household business can still be used to fulfill tax obligations as an individual.

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For household businesses, after deactivating the TIN of their business activities, the TIN of the representative of the household business can still be used to fulfill tax obligations as an individual.

Shall the the TIN of the representative of the household business in Vietnam remain valid due to the TIN deactivation? (Image from the Internet)

What are the regulations on TIN of the representative of the household business in Vietnam?

According to Clause 3, Article 30 of the 2019 Law on Tax Administration, the issuance of TINs is regulated as follows:

Subjects of taxpayer registration and issuance of TINs

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2. The structure of TINs is regulated as follows:

a) TINs with 10 digits are used for enterprises, organizations with legal status; representatives of households, household businesses, and other individuals;

b) TINs with 13 digits and other characters are used for dependent units and other subjects;

c) The Minister of Finance details this Clause.

3. The issuance of TINs is regulated as follows:

a) Enterprises, economic organizations, and other organizations are issued one unique TIN for use throughout their entire operational period from taxpayer registration to TIN deactivation. Taxpayers with branches, representative offices, or dependent units directly performing tax obligations are issued dependent TINs. In cases where enterprises, organizations, branches, representative offices, or dependent units perform taxpayer registration under the one-stop-shop mechanism along with enterprise registration, cooperative registration, or business registration, the number on the enterprise registration certificate, cooperative registration certificate, or business registration certificate is also the TIN;

b) Individuals are issued one unique TIN for use throughout their entire lifetime. Dependents of individuals are issued TINs to apply for personal income tax deduction. The TIN issued to dependents is also the individual's TIN when the dependent incurs obligations to the state budget;

c) Enterprises, organizations, and individuals responsible for withholding and paying tax on behalf of others are issued substitute TINs for tax declaration and payment on behalf of taxpayers;

d) Issued TINs cannot be reassigned to other taxpayers;

dd) TINs of enterprises, economic organizations, and other organizations remain the same after changes in type, sale, transfer, donation, inheritance;

e) TINs issued to households, household businesses, and individual businesses are the TINs issued to the representative individual of the household, household business, or individual business.

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Therefore, the TIN of the representative of a household business is indeed the TIN issued to the household business and is a 10-digit TIN.