Vietnam: Shall a person have his/her TIN deactivated when he/she is die and there is an heir
Vietnam: Shall a person have his/her TIN deactivated when he/she is die and there is an heir?
Based on Point dd Clause 2 Article 39 of the Law on Tax Administration 2019, the following is stipulated:
deactivation of the validity of a TIN
1. Taxpayers who register for tax along with enterprise registration, cooperative registration, or business registration shall deactivate the validity of their TIN in the following cases:
a) deactivation of business operations or dissolution, bankruptcy;
b) Revocation of the enterprise registration certificate, cooperative registration certificate, business registration certificate;
c) Division, merger, or consolidation.
2. Taxpayers who register for tax directly with the tax authority shall deactivate the validity of their TIN in the following cases:
a) deactivation of business operations, no longer incurring tax obligations for non-business organizations;
b) Revocation of the business registration certificate or equivalent license;
c) Division, merger, or consolidation;
d) The tax authority issues a notice that the taxpayer is not operating at the registered address;
dd) Individuals who die, go missing, lose civil act capacity according to legal regulations;
e) Foreign contractors upon contract completion;
g) Contractors, investors participating in oil and gas contracts upon contract completion or transfer of all rights to participate in the oil and gas contract.
The regulations clearly state that for taxpayers who register directly with the tax authority, the deactivation of the validity of the TIN is executed in the cases mentioned above, including the case of individuals who die, go missing, or lose civil act capacity according to the law. This regulation does not exclude the presence of heirs, and the TIN's validity will still be deactivated.
Vietnam: Shall a person have his/her TIN deactivated when he/she is die and there is an heir? (Image from the Internet)
Shall the TIN of an enterprise be used after TIN deactivation in Vietnam?
Based on Point b Clause 3 Article 39 of the Law on Tax Administration 2019, it is stipulated as follows:
deactivation of the validity of a TIN
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3. The principles for deactivating the validity of a TIN are stipulated as follows:
a) The TIN shall not be used in economic transactions from the date the tax authority issues a notice of deactivation of its validity;
b) The TIN of an organization, once its validity is deactivated, cannot be reused, except in the case outlined in Article 40 of this Law;
c) The TIN of a household business or individual business, once its validity is deactivated, will not affect the validity of the TIN of the household business representative and can be used to fulfill other tax obligations of that individual;
d) When an enterprise, economic organization, other organization, and individual deactivate the validity of a TIN, they must concurrently deactivate the validity of the substitute TIN;
dd) If the taxpayer is the managing unit that deactivates the validity of its TIN, then the dependent units must also have their TINs deactivated.
Thus, the TIN of an organization, once its validity has been deactivated, cannot be used again, except in circumstances stipulated under Article 40 of this Law. Therefore, in cases falling under Article 40, it can still be reused, such as when the legal status is reactivated according to the regulations on enterprise registration, cooperative registration, or business registration, simultaneously allowing the TIN to be reactivated.
What are cases where taxpayers registered directly with the tax authority submit applications for TIN reactivation in Vietnam?
According to Clause 2 Article 40 of the Law on Tax Administration 2019, taxpayers registered directly with the tax authority submit applications for reactivating the TIN validity to the directly managing tax authority in the following cases:
- When a competent authority issues a document canceling the decision to revoke the business registration certificate or equivalent license;
- When there is a need to continue business activities after submitting an application for the deactivation of the TIN validity to the tax authority, but the tax authority has not yet issued a notice of deactivation;
- When the tax authority issues a notice stating the taxpayer is not operating at the registered address, but the license has not been revoked and the TIN validity not yet deactivated.
Additionally, the TIN can continue to be used in economic transactions from the date the decision reactivating legal status by the business registration authority takes effect or the date the tax authority issues a TIN reactivation notice.
- The application for TIN reactivation includes:
+ A written request for TIN reactivation;
+ Other related documents.
