What are obligations to be fulfilled by the household businesses prior to TIN deactivation when engaging in purchase, sale, and exchange of goods at border markets in Vietnam?

What are the regulations on tax identification numbers granted for household businesses engaging in sale and barter at border marketplace in Vietnam?

According to Article 4 of Circular 105/2020/TT-BTC stipulates as follows:

Subjects of taxpayer registration

1. Subjects of taxpayer registration include:

a) Taxpayers subject to taxpayer registration through the single-window mechanism as prescribed at Point a Clause 1 Article 30 of the Law on Tax Administration.

b) Taxpayers subject to direct taxpayer registration with tax authorities as prescribed at Point b Clause 1 Article 30 of the Law on Tax Administration.

2. Taxpayers subject to direct taxpayer registration with tax authorities include:

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i) Households and individuals engaged in the production and trading of goods and services, including individuals from countries sharing a land border with Vietnam, engaging in sale and barter at border marketplace, border gate markets, and markets in border gate economic zones (hereinafter referred to as household businesses and individual businesses).

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And according to Article 5 of Circular 105/2020/TT-BTC stipulates as follows:

Structure of tax identification number

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h) Taxpayers who are households, household businesses, and individual businesses, and other individuals under Points i, k, l, n Clause 2 Article 4 of this Circular are granted a 10-digit tax identification number for the representative of the household, representative of the household business, and individuals, and a 13-digit tax identification number for business locations of household businesses and individual businesses.

i) Organizations and individuals under Point m Clause 2 Article 4 of this Circular with one or multiple collection authorization contracts with a tax authority shall be granted a substitute tax identification number to remit the collected amounts of taxpayers into the state budget.

household businesses engaging in sale and barter at border marketplace will be granted a 13-digit tax identification number for their business locations.

Additionally, the representative of the household business will also be granted a 10-digit tax identification number in this case.

What are obligations to be fulfilled by the household businesses prior to TIN deactivation in Vietnam? (Image from the Internet)

What are obligations to be fulfilled by the household businesses prior to TIN deactivation when engaging in purchase, sale, and exchange of goods at border markets in Vietnam?

According to Article 15 of Circular 105/2020/TT-BTC stipulates the obligations of household businesses engaged in purchase, sale, and exchange of goods at border markets before the termination of the tax identification number as follows:

- Taxpayers must submit a report on the use of invoices in accordance with the law on invoices if they have used invoices;

- Taxpayers must fulfill their tax obligations and deal with overpaid tax amounts with the tax administration agency for household businesses paying taxes by the lump-sum method.

- Taxpayers must fulfill their obligations of filing tax returns, paying taxes, and deal with overpaid tax amounts, and unclaimed value-added tax (if any) in accordance with regulations with the tax administration agency for household businesses paying taxes by the declaration method.

Shall the the TIN of the representative of the household business in Vietnam remain valid due to the TIN deactivation?

According to Article 16 of Circular 105/2020/TT-BTC stipulates as follows:

Processing of dossiers for terminating the tax identification number and returning results

1. Processing of dossiers for terminating the tax identification number of taxpayers as prescribed in Clause 1 Article 14 of this Circular:

a) The direct management tax authority shall:

a.1) Issue a Notice on the taxpayer's cessation of operations and the commencement of termination procedures for the tax identification number using form No. 17/TB-DKT attached to this Circular and send it to the taxpayer within 2 (two) working days from the date the tax authority receives the complete dossier for the termination of the tax identification number as prescribed.

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b) The tax collection management authority shall:

b.1) Perform the tasks prescribed at Points a.2, a.3 of this Clause for revenues generated in the area.

b.2) Update the information of taxpayers who have fulfilled their tax obligations with respect to the revenues managed by the tax authority into the taxpayer registration application system on the day of completion or at the latest by the start of the next working day following the completion of taxpayer obligations at the tax collection management authority.

c) For household businesses and individual businesses, after the termination of the tax identification number of business operations, the tax identification number of the representative of the household business can still be used to fulfill personal tax obligations.

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For household businesses, after the termination of the tax identification number of business operations, the tax identification number of the representative of the household business can still be used to fulfill personal tax obligations.