What are regulations on processing application for TIN reactivation and giving processing results in Vietnam?

What are regulations on processing application for TIN reactivation and giving processing results in Vietnam?

Based on Article 19 of Circular 105/2020/TT-BTC, the processing application for TIN reactivation and giving processing results are as follows:

• For taxpayers’ applications: The tax authority receives and handles the application for TIN reactivation and gives processing results to the taxpayer in accordance with Article 40 and Article 41 of the Law on Tax Administration 2019 and Clause 4 Article 6 of Decree 126/2020/ND-CP, and the following regulations:

  - Within 03 (three) working days from the date of receipt of the complete application requesting the restoration of the TIN of the taxpayer, as stipulated in point a Clause 1 Article 18 of Circular 105/2020/TT-BTC, the tax authority shall:

  + Issue a Notice on the restoration of the TIN using Form 19/TB-DKT, Notice of the restored TIN under the superior unit using Form 37/TB-DKT (if applicable), issued together with Circular 105/2020/TT-BTC, sent to the taxpayer and their subordinate units (if the TIN is restored under the superior unit).

  + Reprint the taxpayer registration certificate or the TIN notice for the taxpayer if the taxpayer has submitted the original to the tax authority according to the application for terminating the effectiveness of the TIN.

  + Update the TIN status for the taxpayer on the taxpayer registration application system on the same working day or no later than the next working day from the date of issuance of the Notice on the restoration of the TIN.

  - Within 10 (ten) working days from the date of receipt of the complete application requesting the restoration of the TIN of the taxpayer, as stipulated in point b Clause 1 Article 18 of Circular 105/2020/TT-BTC, the tax authority shall:

  + Compile a list of missing tax declaration applications, the invoice usage status, tax amounts, and other amounts payable or owed to the state budget.

  + Impose penalties for tax and invoice law violations up until the time the taxpayer submits the application requesting the restoration of the TIN as per regulations.

  + Conduct actual verification at the taxpayer’s business address and prepare a Verification Report (Form 15/BB-BKD), issued together with Circular 105/2020/TT-BTC, which the taxpayer must sign confirming.

  Within 03 (three) working days from the date the taxpayer fully complies with the tax and invoice administrative violations, pays the total tax amount, and other amounts payable or owed to the state budget (except for some cases exempted from fulfilling tax debts and other amounts as stipulated in Clause 4 Article 6 of Decree 126/2020/ND-CP), the tax authority shall:

  + Issue a Notice on TIN reactivation using Form 19/TB-DKT, Notice of the restored TIN under the superior unit using Form 37/TB-DKT (if applicable), issued together with Circular 105/2020/TT-BTC, sent to the taxpayer and their dependent unit (if the TIN is restored under the superior unit).

  + Reprint the taxpayer registration certificate or the TIN notice for the taxpayer if the taxpayer has submitted the original to the tax authority according to the application for terminating the effectiveness of the TIN.

  + Update the TIN status for the taxpayer on the taxpayer registration application system on the same working day or no later than the next working day from the date of issuance of the Notice on the restoration of the TIN.

The tax authority shall publicize the Notice on TIN reactivation on the General Department of Taxation’s electronic portal in accordance with Article 22 of Circular 105/2020/TT-BTC.

State management agencies in the locality (including: Customs authorities, business registration agencies (except for integrated business registration and taxpayer registration), the Prosecutor’s Office, the Police Office, Market Management Authorities, agencies issuing establishment and operation licenses) and other organizations and individuals are responsible for searching for information and the status of the TIN publicized by the tax authorities to perform state management tasks and other contents.

- Within 10 (ten) working days from the date of receipt of the complete application requesting the restoration of the TIN of the taxpayer, as stipulated in points c and d Clause 1 Article 18 of Circular 105/2020/TT-BTC, the tax authority shall compile a list of missing tax declaration applications, the invoice usage status, tax amounts, and other amounts payable or owed to the state budget, and impose penalties for tax and invoice law violations up until the time the taxpayer submits the application requesting the restoration of the TIN as per regulations.

Within 03 (three) working days from the date the taxpayer fully complies with the tax and invoice administrative violations, pays the total tax amount, and other amounts payable or owed to the state budget (except for some cases exempted from fulfilling tax debts and other amounts as stipulated in Clause 4 Article 6 of Decree 126/2020/ND-CP), the tax authority shall:

+ Issue a Notice on TIN reactivation using Form 19/TB-DKT, Notice of the restored TIN under the superior unit using Form 37/TB-DKT (if applicable), issued together with [Circular 105/2020/TT-BTC](https://lawnet.vn/vb/Thong-tu-105-2020-TT-BTC-huong-dan-dang-ky-thue-702A9.html#chuong_pl), sent to the taxpayer and their dependent unit (if the TIN is restored under the superior unit).
+ Reprint the taxpayer registration certificate or the TIN notice for the taxpayer if the taxpayer has submitted the original to the tax authority according to the application for terminating the effectiveness of the TIN.
+ Update the TIN status for the taxpayer on the taxpayer registration application system on the same working day or no later than the next working day from the date of issuance of the Notice on the restoration of the TIN.

- In cases where the taxpayer has submitted an incomplete application requesting the restoration of the TIN, or if the taxpayer is not eligible for the restoration of the TIN as prescribed in Clause 1 Article 18 of Circular 105/2020/TT-BTC, the tax authority shall issue a Notice of non-restoration of the TIN using Form 38/TB-DKT, issued together with Circular 105/2020/TT-BTC, sent to the taxpayer.

• When the tax authority receives a Court Decision annulling the Court's Decision declaring an individual dead, missing, or incapacitated, the tax authority restores the TIN for the individual within 03 working days from the date of receipt of the Court's Decision.

• When the tax authority receives notification of the restoration of the legal status of enterprises, cooperatives, branches, representative offices, business locations from the business registration authority, or cooperative registration authority in accordance with the law on enterprise registration, cooperative registration through the taxpayer registration application system, the tax authority restores the TIN for the taxpayer on the same day of receiving the transaction.

What are regulations on processing the application for TIN reactivation and delivering results in Vietnam? (Image from the Internet)

Vietnam: What does the application for TIN reactivation include?

Based on Clause 1 Article 18 of Circular 105/2020/TT-BTC, the taxpayer’s application for TIN reactivation includes:

• Taxpayers as stipulated in Clause 2 Article 4 of Circular 105/2020/TT-BTC, whose establishment and operation license, business registration certificate or equivalent license was revoked by competent authorities and whose TIN was terminated in effect by the tax authority as per regulations, but the competent authorities later issued a document annulling the revocation, shall submit a application requesting the restoration of the TIN to the directly managing tax authority within 10 (ten) working days from the date the competent authorities issue the annulment document.

The application includes:

- A written request for TIN reactivation using Form 25/DK-TCT, issued together with Circular 105/2020/TT-BTC;

- A copy of the annulment document issued by the competent authority regarding the revocation of the establishment and operation license, or equivalent license.

• After the tax authority issues a Notice that the taxpayer is not operating at the registered address as stipulated in Article 17 of Circular 105/2020/TT-BTC, but the enterprise registration certificate, cooperative registration certificate, branch registration certificate, representative office registration certificate, business household registration certificate, establishment and operation license, or equivalent license has not been revoked and the TIN has not been terminated, the taxpayer shall submit a written request for TIN reactivation using Form 25/DK-TCT, issued together with Circular 105/2020/TT-BTC, to the directly managing tax authority before the tax authority issues the Notice of the termination of the TIN per regulations.

• Taxpayers as stipulated in Clause 2 Article 4 of Circular 105/2020/TT-BTC who wish to continue business operations after submitting the application terminating the effectiveness of the TIN to the tax authority, but before the tax authority issues the Notice of the termination of the TIN as stipulated in Article 14 and Article 16 of Circular 105/2020/TT-BTC, shall submit a written request for TIN reactivation using Form 25/DK-TCT, issued together with Circular 105/2020/TT-BTC, to the directly managing tax authority before the tax authority issues the Notice of the termination of the TIN.

• Taxpayers who have submitted a application terminating the effectiveness of the TIN due to a division, merger, or consolidation to the tax authority as stipulated in Article 14 of Circular 105/2020/TT-BTC and who later receive a document annulling the division decision, merger contract, or consolidation contract while the business registration authority or cooperative registration authority has not yet terminated the activities of the enterprise, will submit a application requesting the restoration of the TIN to the directly managing tax authority before the tax authority issues the Notice of the termination of the TIN as stipulated in Article 16 of Circular 105/2020/TT-BTC.

The application includes:

- A written request for TIN reactivation using Form 25/DK-TCT, issued together with Circular 105/2020/TT-BTC;

- A copy of the document annulling the division decision, merger contract, or consolidation contract.

Vietnam: What does the application for TIN reactivation based on decisions, notices, and other documents of competent authorities include?

Based on Clause 2 Article 18 of Circular 105/2020/TT-BTC, the application for TIN reactivation based on decisions, notices, and other documents of competent authorities includes:

- A notification transaction restoring the legal status of enterprises, cooperatives, and dependent units from the business registration authority or cooperative registration authority.

- A Court Decision annulling the decision declaring an individual dead, missing, or incapacitated.