What are regulations on TIN reactivation in Vietnam according to the Law on Tax Administration 2019?

What does a TIN mean?

According to Clause 5, Article 3 of the Law on Tax Administration 2019, a TIN is a sequence of 10 or 13 digits and other characters issued by the tax authorities to taxpayers for tax administration purposes.

What are regulations on TIN reactivation in Vietnam according to the Law on Tax Administration 2019?

As prescribed in Article 40 of the Law on Tax Administration 2019 regarding the reactivation of TINs as follows:

- Taxpayers who register with business registration, cooperative registration, or business registration if their legal status is reactivated as per the law on business registration, cooperative registration, or business registration, will simultaneously have their TINs reactivated.

- Taxpayers who register directly with the tax authority need to submit an application to reactivate their TINs to the directly managing tax authority in the following cases:

+ When an authority issues a document to cancel the document revoking the business registration certificate or an equivalent license;

+ When there is a need to continue business activities after having submitted a dossier to terminate the TIN's validity to the tax authority, but the tax authority has not issued a notification of terminating the TIN's validity;

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

- The TIN can be used in economic transactions from the effective date of the decision to reactivate the legal status by the business registration authority or the date the tax authority announces the reactivation of the TIN.

What are regulations on TIN reactivation in Vietnam according to the Law on Tax Administration 2019? (Image from the Internet)

What documents are required for TIN reactivation in Vietnam?

According to Article 18 of Circular 105/2020/TT-BTC, the documents required to reactivate a TIN are as follows:

(1) Documents for reactivating the TIN of taxpayers:

- Taxpayers specified in Clause 2, Article 4 of Circular 105/2020/TT-BTC who have had their establishment and operation licenses or business registration certificates or equivalent licenses revoked by a competent authority, and whose TIN validity has been terminated by the tax authority as prescribed, but then the competent authority issues a document canceling the revocation document, must submit an application to reactivate the TIN to the directly managing tax authority no later than 10 (ten) working days from the date the competent authority issues the document canceling the revocation.

Documents include:

+ Application for reactivating the TIN using form 25/DK-TCT issued together with Circular 105/2020/TT-BTC;

+ A copy of the document canceling the revocation of the establishment and operation license or equivalent license issued by the competent authority.

- After the tax authority issues a notification that the taxpayer is not operating at the registered address as prescribed in Article 17 of Circular 105/2020/TT-BTC but has not had the business registration certificate, cooperative registration certificate, branch or representative office registration certificate, business registration certificate, establishment and operation license, or equivalent license revoked and has not had the TIN's validity terminated, the taxpayer must submit the Application for reactivating the TIN 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 Notification of terminating the TIN's validity as prescribed.

- Taxpayers specified in Clause 2, Article 4 of Circular 105/2020/TT-BTC who wish to continue business activities after having submitted a dossier to terminate the TIN's validity to the tax authority, but the tax authority has not issued the Notification of terminating the TIN's validity as prescribed in Articles 14 and 16 of Circular 105/2020/TT-BTC must submit the Application for reactivating the TIN 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 Notification of terminating the TIN's validity.

- Taxpayers who have submitted a dossier to terminate the TIN's validity due to division, merger, or consolidation to the tax authority as prescribed in Article 14 of Circular 105/2020/TT-BTC and thereafter have a document canceling the Decision on division, the Merger Contract, or the Consolidation Contract and if the business registration authority or cooperative registration authority has not terminated the operation of the divided, merged, or consolidated enterprise or cooperative, must submit an application to reactivate the TIN to the directly managing tax authority before the tax authority issues the Notification of terminating the TIN's validity as prescribed in Article 16 of Circular 105/2020/TT-BTC.

Documents include:

+ Application for reactivating the TIN using form 25/DK-TCT issued together with Circular 105/2020/TT-BTC;

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

Taxpayers must complete all tax payment obligations and invoices as prescribed in Clause 4, Article 6 of Decree 126/2020/ND-CP before reactivating the TIN.

(2) Documents for reactivating the TIN based on decisions, notifications, and other papers of competent state authorities:

- Transactions notifying the reactivation of legal status of enterprises, cooperatives, dependent units of the business registration authority, or the cooperative registration authority.

- Court decisions canceling the Decision declaring an individual as deceased, missing, or incapacitated.