What are regulations on the receipt of TIN reactivation application in Vietnam?

What are regulations on the receipt of TIN reactivation application in Vietnam?

Pursuant to Clause 1, Article 6 of Circular 105/2020/TT-BTC on receiving taxpayer registration applications as follows:

Receipt of taxpayer registration applications

1. application of the taxpayer

The taxpayer registration application includes the initial taxpayer registration application; the application for changing taxpayer registration information; notification of temporary cessation of operation or business or resumption of activities after a temporary cessation of operation or business ahead of schedule; application for termination of TIN validity; TIN reactivation application is received as stipulated in Clauses 2 and 3, Article 41 of the Law on Tax Administration.

2. Receiving taxpayers' applications

a) For paper documents:

The tax official receives and stamps acceptance on the taxpayer registration application, specifying the date of receipt, the number of documents according to the list of documents for cases where the taxpayer registration application is directly submitted at the tax authority. The tax official issues a receipt for the return date for the applications under the purview of the tax authority to be required to return results to the taxpayer; processing time for each type of received application. In cases where the taxpayer registration application is sent by post, the tax official stamps acceptance, notes the date of receipt on the document, and records it in the tax authority's correspondence book.

The tax official checks the taxpayer registration application. If the application is incomplete and needs explanation, additional information, and documents, the tax authority notifies the taxpayer using Form No. 01/TB-BSTT-NNT in Appendix II issued under Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam within 2 (two) working days from the date of receipt.

b) For electronic taxpayer registration applications: The receipt of the application is carried out in accordance with the regulations of the Ministry of Finance on electronic transactions in the field of taxation.

Based on Clause 2, Article 41 of the Law on Tax Administration 2019, regulations on the responsibilities of the Minister of Finance, tax authorities in taxpayer registration are as follows:

Responsibilities of the Minister of Finance, tax authorities in taxpayer registration

...

2. The tax authority receives the taxpayer registration application from the taxpayer through the following forms:

a) Directly receiving the application at the tax authority;

b) Receiving the application sent by post;

c) Receiving the electronic application via the tax authority’s electronic transaction portal and from the national information system on enterprise registration, cooperative registration, business registration.

3. The tax authority processes the taxpayer registration application as follows:

a) If the application is complete, notify the acceptance of the application and the deadline for processing the taxpayer registration application no later than 3 working days from the date of receipt of the complete application;

b) If the application is incomplete, notify the taxpayer no later than 2 working days from the date of receipt.

4. In the case of a taxpayer registration application submitted together with enterprise registration, cooperative registration, business registration from the national information system on enterprise registration, cooperative registration, and business registration (hereinafter collectively referred to as the national information system on business registration), the entity receiving the enterprise, cooperative, or business registration application transfers the application to the tax authority to process the taxpayer registration application and return the result to the taxpayer in accordance with this Law and other related legal provisions.

Accordingly, the tax authority receives the TIN reactivation application in the following forms:

- Directly receiving it at the tax authority;

- Receiving the application sent by post;

- Receiving the electronic application via the tax authority’s electronic transaction portal and from the national information system on enterprise registration, cooperative registration, business registration.

What are regulations on the receipt of TIN reactivation application in Vietnam? (Image from the Internet)

When will the TIN be reused after reactivation in Vietnam?

Based on Clause 3, Article 40 of the Law on Tax Administration 2019, it is stipulated as follows:

reactivation of the TIN

1. A taxpayer who registers taxpayer status simultaneously with enterprise registration, cooperative registration, and business registration, if their legal status is reactivated under the law on enterprise registration, cooperative registration, and business registration, shall have their TIN reactivated accordingly.

2. A taxpayer registering directly with the tax authority submits a application for the reactivation of the TIN to the direct managing tax authority in the following cases:

a) The authorized agency issues a document canceling the document revoking the business registration certificate or equivalent license;

b) When intending to resume business operations after having submitted a application to terminate the TIN, but the tax authority has not yet issued a notice of termination of the TIN;

c) When the tax authority notifies that the taxpayer is not operating at the registered address but the license has not been revoked and the TIN has not been invalidated.

3. The TIN shall be reused in economic transactions from the date the decision to reactivate the legal status of the business registration agency takes effect or the date the tax authority announces the reactivation of the TIN.

4. The application for reactivating the TIN includes:

a) A written request for reactivation of the TIN;

b) Other relevant documents.

Thus, the TIN will be reused after reactivation from the date the decision to reactivate the legal status of the business registration agency comes into effect or the date the tax authority announces the reactivation of the TIN.

What documents are included in the taxpayer's TIN reactivation application in Vietnam?

According to Clause 1, Article 18 of Circular 105/2020/TT-BTC, the taxpayer's TIN reactivation application includes the following documents:

- Taxpayers as stipulated in Clause 2, Article 4 of Circular 105/2020/TT-BTC whose Establishment and Operation Permit or equivalent license, Business Household Registration Certificate has been revoked by the competent authority, and the tax authority has terminated the validity of the TIN according to regulations. If the competent authority then issues a document canceling the revocation, the taxpayer submits a application requesting reactivation to the direct managing tax authority no later than 10 (ten) working days from the date the competent authority issues the cancellation document.

The application includes:

+ A written request for reactivation of the TIN

+ A copy of the document canceling the revocation of the Establishment and Operation Permit or equivalent license by the competent authority.

- After the tax authority issues a Notice of the taxpayer's non-operation at the registered address as stipulated in Article 17 of Circular 105/2020/TT-BTC but the Business Registration Certificate, Cooperative Registration Certificate, Branch Office Operation Certificate, Business Household Registration Certificate, Establishment and Operation Permit, or equivalent license has not been revoked and the TIN has not been invalidated, the taxpayer submits a Written Request for reactivation to the direct managing tax authority before the issuance of the tax authority's Notice of termination of the TIN as per regulation.

- Taxpayers as stipulated in Clause 2, Article 4 of Circular 105/2020/TT-BTC, when intending to continue business operations after having submitted a application for termination of tax identification validity to the tax authority but the tax authority has not yet issued a Notice regarding the termination, as per Articles 14 and 16 of Circular 105/2020/TT-BTC, submit a Written Request for reactivation to the direct managing tax authority before the tax authority issues a Notice regarding the termination of the TIN validity.

- Taxpayers who have submitted a application for termination of TIN validity due to division, merger, or consolidation to the tax authority as per Article 14 of Circular 105/2020/TT-BTC and later have documents canceling the division decision, merger contract, consolidation contract, and the business registration or cooperative registration authority has not terminated the activity for the divided, merged, or consolidated business or cooperative. The taxpayer submits a application requesting reactivation to the direct managing tax authority before the tax authority issues a Notification terminating the TIN validity as stipulated in Article 16 of Circular 105/2020/TT-BTC.

The application includes:

+ A written request for reactivation of the TIN

+ A copy of the document canceling the Division Decision, Merger Contract, or Consolidation Contract.

The taxpayer must fulfill all tax payment, invoice obligations per Clause 4, Article 6 of Decree 126/2020/ND-CP before reactivating the TIN.