Vietnam: How many digits does the TIN issued to enterprises operating in the field of accounting contain?

Vietnam: How many digits does the TIN issued to enterprises operating in the field of accounting contain?

Based on the provisions at point a, clause 2, Article 30 of the Law on Tax Administration 2019, a 10-digit TIN is used for enterprises, organizations with legal personality, representatives of households, business households, and other individuals.

Simultaneously, at point a, clause 4, Article 5 of Circular 86/2024/TT-BTC (Effective from February 6, 2025) it is stipulated as follows:

Structure of TIN

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4. Classification of the structure of TINs issued by tax authorities

a) A 10-digit TIN is used for enterprises, cooperatives, organizations with legal person status or organizations without legal person status but directly incurring tax obligations (hereinafter referred to as independent units); individuals who are foreign nationals or Vietnamese nationals residing abroad without a personal identification number established from the National Population Database.

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Thus, the TIN issued to enterprises operating in the field of accounting has 10 digits.

Vietnam: How many digits does the TIN issued to enterprises operating in the field of accounting contain? (Image from the Internet)

What are the responsibilities of enterprises operating in the field of accounting regarding the use of a 10-digit TIN in Vietnam?

Based on clauses 1 and 2, Article 35 of the Law on Tax Administration 2019, stipulating the responsibilities of enterprises operating in the field of accounting in using a 10-digit TIN as follows:

- Taxpayers must write the TIN issued to them on invoices, documents, materials when conducting business transactions; open deposit accounts at commercial banks, other credit institutions; declare tax, pay tax, request tax exemption, reduction, refund, non-collection, register customs declaration and perform other tax transactions for all obligations payable to the state budget, including cases where taxpayers conduct production and business activities in different localities.

- Taxpayers must provide their TINs to relevant agencies and organizations or record the TIN in dossiers when carrying out administrative procedures according to the one-stop-shop mechanism with the tax administration agency.

Where do enterprises operating in the field of accounting submit their first tax registration dossiers in Vietnam?

Based on point a.1, clause 1, Article 7 of Circular 86/2024/TT-BTC (Effective from February 6, 2025), it is stipulated as follows:

Place to submit and dossier for the first tax registration

The place to submit and dossier for the first tax registration for enterprises, cooperatives, cooperative groups registering tax registration along with business registration according to the one-stop-shop mechanism is the dossier of enterprise registration, cooperative registration, cooperative group registration according to laws on business registration.

The place to submit and the first tax registration dossier for organizations registering taxpayers directly with the tax authorities shall implement according to the provisions of clause 2, Article 31; clause 2, Article 32 of the Law on Tax Administration and the following provisions:

1. For taxpayers who are organizations specified in points a, b, c, n, clause 2, Article 4 of this Circular

a) Economic organizations and dependent units (except cooperatives) specified at points a, b, clause 2, Article 4 of this Circular shall submit their first tax registration dossiers to the Tax Department where the headquarters is located.

a.1) The tax registration dossier of the organization as an independent unit, the managing unit includes:

- tax registration declaration form No. 01-DK-TCT issued together with this Circular;

- List of subsidiaries, member companies form No. BK01-DK-TCT issued together with this Circular (if any);

- List of dependent units form No. BK02-DK-TCT issued together with this Circular (if any);

- List of business locations form No. BK03-DK-TCT issued together with this Circular (if any);

- List of foreign contractors, subcontractors form No. BK04-DK-TCT issued together with this Circular (if any);

- List of contractors, petroleum investors form No. BK05-DK-TCT issued together with this Circular (if any);

- List of capital contributions of organizations, individuals form No. 06-DK-TCT issued together with this Circular (if any);

- A copy of the Establishment and Operation License, or Establishment Decision, or an equivalent document issued by the competent authority, or Business Registration Certificate in accordance with the laws of the country sharing a land border with Vietnam performing the activity of buying, selling, exchanging goods at border markets, border-gate markets, markets in the economic zone of Vietnam.

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Thus, enterprises operating in the field of accounting will submit their first tax registration dossiers at the Tax Department where their headquarters are located.