What are procedures for TIN reactivation of an enterprise suspended for not operate at registered address in Vietnam?

What is "Not operate at registered address"?

Pursuant to Clause 2, Article 41 of Decree 01/2021/ND-CP which stipulates the legal status of enterprises, "Not operate at registered address" is understood as follows:

"Not operate at registered address" refers to a legal status of an enterprise where, through inspections and verifications by the Tax Administration and related entities, the enterprise cannot be located at the registered address.

What are procedures for TIN reactivation of an enterprise suspended for not operate at registered address in Vietnam?

Pursuant to Articles 18 and 19 of Circular 105/2020/TT-BTC which stipulate the dossier for requesting reactivation of the TIN and the processing of such dossiers, the procedure for reactiving the TIN of an enterprise suspended for Not operate at registered address proceeds as follows:

Step 1: Submit the dossier for reactiving the enterprise's TIN

The dossier includes: A written request for reactiving the TIN (Form 25/DK-TCT issued along with Circular 105/2020/TT-BTC).

Download Form 25/DK-TCT issued along with Circular 105/2020/TT-BTC

Step 2: Handle tax violations, verify the enterprise's head office

Within 10 (ten) working days from the receipt of the dossier for reactiving the TIN, the tax authority shall:

- Compile a list of missing tax declarations, the situation of invoice usage, the taxes and other state budget revenues that must be paid or are still owed, and impose penalties for violations of tax and invoice laws up to the time the enterprise submits the request dossier for reactiving the TIN as per regulations;

- Physically verify at the business head office of the taxpayer and compile a Report on the verification status of the taxpayer’s operation at the registered address, according to Form 15/BB-BKD issued with Circular 105/2020/TT-BTC as per the taxpayer’s request dossier for reactiving the TIN (the taxpayer must confirm by signing the Report).

Step 3: Wait for the result of reactiving the enterprise's TIN from the tax authority

Within 03 (three) working days from the taxpayer’s fulfillment of all administrative tax and invoice violations and full payment of taxes and other state budget revenues required or still owed, the tax authority shall:

- Issue a Notification on the reactivation of the TIN to the taxpayer, Form 19/TB-DKT, and a Notification on the TIN reactivation to the managing entity, Form 37/TB-DKT (if any) issued with Circular 105/2020/TT-BTC, sending it to the taxpayer and dependent units (if the reactived TIN is for the managing entity).

- Reprint the taxpayer registration certificate or TIN notification for the taxpayer if the taxpayer has submitted the original to the tax authority according to the dossier for termination of the TIN's validity.

- Update the TIN status on the taxpayer registration system application on the same working day or latest by the start of the next working day from the date of issuance of the Notification on the reactivation of the TIN.

What are procedures for TIN reactivation of an enterprise suspended for not operate at registered address in Vietnam? (Image from the Internet)

When shall an enterprise's TIN be reactived in Vietnam?

Pursuant to Clauses 1 and 2, Article 40 of the Law on Tax Administration 2019, the circumstances under which an enterprise’s TIN can be reactived are described as follows:

- The taxpayer registers for a TIN along with enterprise registration, cooperative registration, or business registration. If the legal status is reactived following legal provisions on enterprise registration, cooperative registration, or business registration, the TIN will be concurrently reactived.

- The taxpayer registers directly with the tax authority, submitting a dossier for requesting the reactivation of the TIN to the directly managing tax authority in the following cases:

+ The competent authority issues a document canceling the document revoking the business registration certificate or equivalent license;

+ When the taxpayer wishes to continue business operations after submitting a dossier for termination of the TIN's validity to the tax authority, but the tax authority has not issued a notice terminating the TIN's validity;

+ When the tax authority notifies that the taxpayer does not operate at the registered address but has not yet had the license revoked and the TIN's validity has not been terminated.