What are cases of restoration of validity of tax identification numbers in Vietnam?

What are cases of restoration of validity of tax identification numbers in Vietnam?

According to Article 40 of the Tax Administration Law 2019:

Restoration of the tax identification number

1. Taxpayers with taxpayer registration along with business registration, cooperative registration, or household business registration, if their legal status is restored according to the law on business registration, cooperative registration, and household business registration, will simultaneously have their tax identification number restored.

2. Taxpayers registering directly with tax authorities must submit an application for tax identification number restoration to the directly managing tax authority in the following cases:

a) A competent authority issues a document canceling the document that revoked the business registration certificate or equivalent license;

b) When there is a need to continue business activities after the application for the termination of the tax identification number's validity has been sent to the tax authority but the tax authority has not issued a notification terminating the tax identification number's validity;

c) When the tax authority notifies the taxpayer of non-operation at the registered address but the business license has not been revoked and the tax identification number's validity has not been terminated.

3. The restored tax identification number will continue to be used in economic transactions from the effective date of the decision by the business registration authority restoring legal status or from the date the tax authority announces the restoration of the tax identification number.

4. The application for the restoration of the tax identification number includes:

a) A written request for the restoration of the tax identification number;

b) Other relevant documents.

The restored tax identification number will continue to be used in economic transactions from the effective date of the decision by the business registration authority restoring legal status or from the date the tax authority announces the restoration of the tax identification number.

What are cases of restoration of validity of tax identification numbers in Vietnam? (Image from the Internet)

What documents are included in the application for restoration of a tax identification number restoration in Vietnam?

According to Article 18 of Circular 105/2020/TT-BTC, the application for tax identification number restoration includes:

* Tax identification number restoration application for taxpayers:

- Taxpayers specified in Clause 2, Article 4 of Circular 105/2020/TT-BTC whose establishment and operation licenses or household business registration certificates or equivalent licenses are revoked by a competent authority, and the tax authority has terminated the tax identification number's validity according to regulation. However, if the competent authority issues a document canceling the revocation document, the taxpayer must submit an application for tax identification number restoration to the directly managing tax authority within 10 (ten) working days from the date the competent authority issues the cancellation document.

Application includes:

+ A written request for the restoration of the tax identification number, Form No. 25/DK-TCT issued together with Circular 105/2020/TT-BTC;

+ A copy of the document canceling the revocation document of the establishment and operation license or equivalent license issued by the competent authority.

- After the tax authority issues a notification that the taxpayer is not operating at the registered address according to Article 17 of Circular 105/2020/TT-BTC but the business registration certificate, cooperative registration certificate, branch or representative office operation registration certificate, household business registration certificate, establishment and operation license, or equivalent license have not been revoked, and the tax identification number's validity has not been terminated, the taxpayer shall submit a written request for restoration of the tax identification number, Form No. 25/DK-TCT issued together with Circular 105/2020/TT-BTC to the directly managing tax authority before the tax authority issues a notification on the termination of the tax identification number's validity according to regulation.

- Taxpayers specified in Clause 2, Article 4 of Circular 105/2020/TT-BTC who wish to continue business activities after submitting an application for the termination of the tax identification number's validity to the tax authority but the tax authority has not issued a notification on the termination of the tax identification number's validity according to Article 14, Article 16 of Circular 105/2020/TT-BTC; The taxpayer shall submit a written request for the restoration of the tax identification number, Form No. 25/DK-TCT issued together with Circular 105/2020/TT-BTC to the directly managing tax authority before the tax authority issues a notification on the termination of the tax identification number's validity.

- Taxpayers who have submitted an application for the termination of the tax identification number's validity due to division, consolidation, or merger to the tax authority according to Article 14 of Circular 105/2020/TT-BTC but later have a document canceling the division decision, consolidation agreement, or merger agreement, and the business registration authority, cooperative registration authority has not terminated the operation of the divided, consolidated, or merged enterprise or cooperative, the taxpayer shall submit an application for the restoration of the tax identification number to the directly managing tax authority before the tax authority issues a notification on the termination of the tax identification number's validity according to Article 16 of Circular 105/2020/TT-BTC.

Application includes:

+ A written request for the restoration of the tax identification number, Form No. 25/DK-TCT issued together with Circular 105/2020/TT-BTC;

+ A copy of the document canceling the division decision, consolidation agreement, or merger agreement.

Taxpayers must fulfill all tax payment obligations, invoice regulations as stipulated in Clause 4, Article 6 of Decree 126/2020/ND-CP before restoring the tax identification number.

* Application for tax identification number restoration based on decisions, notifications, and other documents from a competent state authority:

- Transaction notifications restoring the legal status from business registration authorities, cooperative registration authorities for enterprises, cooperatives, dependent units.

- Court decisions canceling the decision declaring an individual as deceased, missing, or lacking civil capacity.

What contents are included in the Form 19/TB-DKT — Notification of tax identification number restoration in Vietnam?

The latest notification form of tax identification number restoration for 2024 is Form No. 19/TB-DKT issued together with Circular 105/2020/TT-BTC:

Download the latest tax identification number restoration notification form for 2024.