Vietnam: What does the application for TIN deactivation for a branch of a limited liability company include?

Vietnam: What does the application for TIN deactivation for a branch of a limited liability company include?

A branch of a limited liability company wishing to deactive its TIN must prepare documents as outlined in sub-item 22 of Section II, Part II of new administrative procedures issued or replaced in the field of tax management, under the jurisdiction of the Ministry of Finance as stipulated in Decision 2589/QD-BTC of 2021, including:

- The dossier components include:

+ A written request for TIN deactivation according to Form No. 24/DK-TCT issued with Circular 105/2020/TT-BTC;

+ A copy of the decision or notice of deactivion of the operation of the dependent unit from a competent authority.

+ In case the supervising entity has dependent units that have been assigned 13-digit TINs, the supervising entity must send a notice of cessation of operation to the dependent units requiring them to complete the procedures to deactive their TINs with the tax authority managing the dependent units before deactiving the TIN of the supervising entity.

+ If the dependent unit deactives its TIN but cannot fulfill its tax obligations to the state budget as stipulated in the Law on Tax Administration 2019 and implementing guidance documents, the supervising entity must submit a declaration of commitment to inherit all tax obligations of the dependent unit to the tax authority managing the dependent unit and continue to fulfill the tax obligations with the tax authority managing the tax obligations of the dependent unit after its TIN has ceased.

- Number of dossiers: 01 set.

TIN deactivation for a affiliated unit in Vietnam (Image from the Internet)

Where does a branch of a limited liability company submit the application for TIN deactivation in Vietnam?

According to sub-item 22 of Section II, Part II of newly issued, replaced, or abolished administrative procedures in the field of tax management under the jurisdiction of the Ministry of Finance as stipulated in Decision 2589/QD-BTC of 2021, a branch of a limited liability company submits the application for TIN deactivation:

- Directly at the tax authority's office;

- Through the postal service;

- Or electronically via the electronic portal of the General Department of Taxation/electronic portal of a competent state agency including the National Public Service Portal, the Ministry's and provincial Public Service Portals in accordance with regulations on the implementation of one-stop-shop, interconnected one-stop-shop mechanism in administrative procedure resolution and which has been connected to the electronic portal of the General Department of Taxation/the information portal of T-VAN service provider.

What is the procedure for TIN deactivation for a branch of a limited liability company in Vietnam?

The procedure for TIN deactivation for a branch of a limited liability company is stipulated in sub-item 22 of Section II, Part II of newly issued, replaced, or abolished administrative procedures in the field of tax management under the jurisdiction of the Ministry of Finance as stipulated in Decision 2589/QD-BTC of 2021 as follows:

Step 1: Submit the application

A dependent unit of an economic organization or another organization submits an application for TIN deactivation to the directly managing tax authority within 10 working days from the date of issuance of the deactivion document.

- For an electronic taxpayer registration file: The taxpayer accesses the electronic portal they choose (the electronic portal of the General Department of Taxation/the electronic portal of a competent state agency including the National Public Service Portal, the Ministry's and provincial Public Service Portals according to regulations on implementing a one-stop-shop, interconnected one-stop-shop mechanism in administrative procedure resolution and connected to the electronic portal of the General Department of Taxation/the information portal of the T-VAN service provider) to fill out the declaration and attach the dossier as prescribed in electronic form (if any), digitally sign and send it to the tax authority via the chosen portal.

The taxpayer submits the dossier (the taxpayer registration file concurrently with the business registration file under the one-stop interconnection mechanism) to the competent state management agency as prescribed. The competent state management agency sends the information of the received dossier from the taxpayer to the tax authority via the electronic portal of the General Department of Taxation.

Step 2: Tax authority receipt:

- For the taxpayer registration information change dossier on paper:

+ If the dossier is submitted directly at the tax authority: The tax officer receives and stamps the receipt on the taxpayer registration file, notes the receipt date, and the number of documents according to the clear list of dossiers for the case where the taxpayer registration dossier is submitted directly at the tax authority. The tax officer writes a receipt appointment slip specifying the processing time for the received dossier.

+ If the taxpayer registration dossier is sent by post: The tax officer stamps the receipt, notes the date of receiving the dossier on the file, and notes the dispatch number of the tax authority.

The tax officer checks the taxpayer registration dossier. If the dossier is incomplete and needs clarification or additional information/documents, the tax authority notifies the taxpayer using Form No. 01/TB-BSTT-NNT in Appendix II issued with Decree 126/2020/ND-CP within 2 working days from the date of receiving the dossier.

- For the electronic taxpayer registration dossier:

The tax authority receives the dossier via the electronic portal of the General Department of Taxation, checks, and processes the dossier through the electronic data processing system of the tax authority.

+ Dossier receipt: The electronic portal of the General Department of Taxation sends a receipt notice to the taxpayer via the chosen portal not more than 15 minutes after receiving the taxpayer's electronic registration dossier.

+ Dossier check and resolution: The tax authority checks and processes the taxpayer's dossier according to the legal provisions on taxpayer registration and returns the resolution result via the electronic portal through which the taxpayer sent the dossier.

++ If the dossier is complete, in accordance with the legal procedure, and requires a result: The tax authority sends the dossier resolution result to the electronic portal chosen by the taxpayer for dossier submission as per the timelines stated in [Circular 105/2020/TT-BTC](https://lawnet.vn/vb/Thong-tu-105-2020-TT-BTC-huong-dan-dang-ky-thue-702A9.html).
++ If the dossier is incomplete, not in accordance with procedures, the tax authority sends a notice of dossier rejection via the electronic portal chosen for submission within 2 working days from the date of the receipt notice.