What are procedures for issuance a 13-digit TIN for a representative office established in October 2015 but not yet assigned a ID number of affiliates in Vietnam?

What are procedures for issuance a 13-digit TIN for a representative office established in October 2015 but not yet assigned a ID number of affiliates in Vietnam?

Based on Article 8 of Decree 01/2021/ND-CP, it is stipulated as follows:

Enterprise ID number, ID number of affiliates of enterprise, business location ID number

1. Each enterprise is assigned a unique ID number called the enterprise ID number. This ID number also serves as the TIN and the social insurance contribution unit ID number of the enterprise.

2. The enterprise ID number exists throughout the lifetime of the enterprise and cannot be reassigned to another organization or individual. When the enterprise ceases operations, the enterprise ID number becomes invalid.

3. The enterprise ID number is automatically generated, transmitted, and received by the National Business Registration Information System and the taxpayer registration system and is recorded on the Enterprise Registration Certificate.

4. State management agencies uniformly use the enterprise ID number for state management tasks and for exchanging information about enterprises.

5. The ID number of affiliates of the enterprise is issued to the branches and representative offices of the enterprise. This ID number also serves as the TIN for the branch or representative office.

6. The business location ID number is a five-digit ID number issued in numerical order from 00001 to 99999. This ID number is not the TIN of the business location.

7. In the case where the enterprise, branch, or representative office has its TIN terminated due to violations of tax law, the enterprise, branch, or representative office is prohibited from using the TIN in economic transactions from the date the tax authority officially announces the termination of the TIN's validity.

8. For branches and representative offices established before November 1, 2015, but not yet assigned a ID number of affiliates, the enterprise should directly contact the tax authority to be issued a 13-digit TIN, and then carry out the procedures for changing the registration details at the business registration office in accordance with regulations.

9. For enterprises established and operating under an investment license or an investment certificate (also serving as the business registration certificate) or other legally equivalent documents, the enterprise ID number is the TIN assigned by the tax authority to the enterprise.

Therefore, it is evident that a representative office established in October 2015 but not yet assigned a ID number of affiliates should directly contact the tax authority to be assigned a 13-digit TIN.

What are procedures for issuance a 13-digit TIN for a representative office established in October 2015 but not yet assigned a ID number of affiliates in Vietnam? (Image from Internet)

Can an enterprise begin production activities before applying for taxpayer registration in Vietnam?

Based on Clause 1, Article 30 of the Law on Tax Administration 2019 stipulated as follows:

Subjects for taxpayer registration and TIN issuance

1. Taxpayers must perform taxpayer registration and be issued a TIN by the tax authority before commencing production or business activities, or before incurring obligations to the state budget. Subjects for taxpayer registration include:

a) Enterprises, organizations, individuals performing taxpayer registration under the interlinked single-window system along with enterprise registration, co-operative registration, business registration according to the provisions of the Law on Enterprises and other relevant legal provisions;

b) Organizations, individuals not belonging to the category stated in point a of this clause shall directly perform taxpayer registration with the tax authority as prescribed by the Minister of Finance.

Therefore, following the above regulations, enterprises are not allowed to begin production activities before registering for a TIN; taxpayer registration must be conducted prior to commencing production.

Is a TIN necessary when performing administrative procedures under the interlinked single-window system in Vietnam?

According to Article 35 of the Law on Tax Administration 2019, provisions regarding the TIN are as follows:

- Taxpayers must record the issued TIN on invoices, documents, papers when conducting business transactions; opening deposit accounts at commercial banks, other credit institutions; tax declaration, tax payment, tax exemption, tax reduction, tax refund, non-tax payment, customs declaration registration, and performing other tax-related transactions for all obligations to the state budget, including cases where the taxpayer operates production or business in different localities.

- Taxpayers must provide the TIN to relevant agencies, organizations, or record the TIN on documents when performing administrative procedures under the interlinked single-window system with the tax management agency.

- The tax management agency, the State Treasury, commercial banks coordinating in collecting state budget revenues, organizations authorized by the tax agency for tax collection must use the taxpayer's TIN in tax management and tax collection into the state budget.

- Commercial banks, other credit institutions must record the TIN in account opening documents and transaction documents via the taxpayer’s account.

Therefore, according to the above regulations, taxpayers must record the TIN on documents when performing administrative procedures under the interlinked single-window system with the tax management agency.