Vietnam: How long does it take to register an TIN online?

Vietnam: How long does it take to register an TIN online?

Based on the provisions of Clause 1, Article 34 of the Law on Tax Administration 2019 as follows:

Issuance of taxpayer registration certificate

1. The tax authority issues a taxpayer registration certificate to the taxpayer within 3 working days from the date of receipt of the complete taxpayer registration dossier according to regulations...

Moreover, based on Decision 2589/QD-BTC of 2021, the time for processing the online TIN registration dossier is 3 (three) working days from the date the tax authority receives the complete taxpayer registration dossier according to regulations.

How long does it take to register an TIN online? (Image from the Internet)

How to look up your TIN online on the website of General Department of Taxation of Vietnam?

Taxpayers can look up their TIN on the website of General Department of Taxation of Vietnam through the following steps:

Step 1: Access the General Department of Taxation's Information Portal at http://tracuunnt.gdt.gov.vn/tcnnt/mstcn.jsp

Step 2: Enter your ID card/citizen ID number and the verification code. Then press Search.

Step 3: View your TIN

Who must register a TIN in Vietnam?

Based on Article 30 of the Law on Tax Administration 2019, the following is stipulated:

Subjects to taxpayer registration and TIN issuance

1. Taxpayers must carry out taxpayer registration and be issued a TIN by the tax authority before starting production, business activities, or incurring obligations with the state budget. Subjects to taxpayer registration include:

a) Enterprises, organizations, individuals carrying out taxpayer registration through the one-stop-shop mechanism together with business registration, cooperative registration, business registration in accordance with the Law on Enterprises and other relevant legal provisions;

b) Organizations, individuals not falling under the provision at point a of this clause carry out taxpayer registration directly with the tax authority as regulated by the Minister of Finance.

2. The structure of the TIN is stipulated as follows:

a) A 10-digit TIN is used for enterprises, organizations with legal status; representatives of households, business households, and other individuals;

b) A 13-digit TIN and additional characters are used for dependent units and other subjects;

c) The Minister of Finance provides detailed regulation for this clause.

The subjects required to perform taxpayer registration are as follows:

Taxpayers must carry out taxpayer registration and be issued a TIN by the tax authority before starting production, business activities, or incurring obligations with the state budget. The subjects to taxpayer registration include:

(1) Enterprises, organizations, individuals carrying out taxpayer registration through the one-stop-shop mechanism together with business registration, cooperative registration, business registration in accordance with the Law on Enterprises 2020 and other relevant legal provisions;

(2) Organizations, individuals not falling under provision (1) carry out taxpayer registration directly with the tax authority as regulated by the Minister of Finance.

How many TINs can a person be issued in Vietnam?

Based on Clause 3, Article 30 of the Law on Tax Administration 2019 on the issuance of TINs as follows:

Subjects to taxpayer registration and issuance of TINs

...

3. The issuance of TINs is regulated as follows:

a) Enterprises, economic organizations, and other organizations are issued a single unique TIN to be used throughout their operational period from taxpayer registration until the TIN is no longer valid. Taxpayers with branches, representative offices, or dependent units directly fulfilling tax obligations are issued dependent TINs. In case enterprises, organizations, branches, representative offices, dependent units carry out taxpayer registration through the one-stop-shop mechanism together with enterprise registration, cooperative registration, business registration, the number on the certificate of enterprise registration, cooperative registration, business registration is also the TIN;

b) Individuals are issued a single unique TIN to be used throughout their lifetime. Dependents of individuals are issued TINs for family circumstance deductions for personal income tax payers. The TIN issued to dependents is also the individual's TIN when the dependent incurs obligations with the state budget;

c) Enterprises, organizations, individuals responsible for withholding and paying taxes on behalf are issued a substitute TIN to perform tax declarations and payments on behalf of taxpayers;

d) Issued TINs cannot be reused for other taxpayers;

dd) The TIN of an enterprise, economic organization, or other organization remains the same after changing the type of business, selling, gifting, donating, or inheriting;

e) The TIN issued to households, business households, and business individuals is the TIN issued to the individual representing the household, business household, and business individual.

An individual is issued a single unique TIN for life.