What are the 04 cases where the tax authorities shall inform TINs to taxpayers instead of taxpayer registration certificates in Vietnam?

What are the 04 cases where the tax authorities shall inform TINs to taxpayers instead of taxpayer registration certificates in Vietnam?

Under Clause 2, Article 34 of the Law on Tax Administration 2019, the regulations on issuing the taxpayer registration certificate are as follows:

Issuance of taxpayer registration certificate

1. Tax authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. Information on a taxpayer registration certificate shall include:

a) Name of the taxpayer;

b) TIN;

c) Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;

d) Supervisory tax authority.

2. Tax authorities shall inform TINs to taxpayers instead of taxpayer registration certificates in the following cases:

a) An individual authorizes his/her income payer to apply for taxpayer registration on behalf of the individual and his/her dependants;

b) An individual applies for taxpayer registration through the tax declaration dossier;

c) An organization or individual applies for taxpayer registration so as to deduct and pay tax on taxpayers’ behalf;

d) An individual applies for taxpayer registration for his/her dependant(s).

3. In case the taxpayer registration certificate or TIN notification is lost or damaged, tax authorities shall reissue it within 02 working days starting from the date of receipt of the satisfactory application from the taxpayer as prescribed by law.

Thus, under the above regulation, the 04 cases where the tax authorities shall inform TINs to taxpayers instead of taxpayer registration certificates in Vietnam include:

Case 1: An individual authorizes his/her income payer to apply for taxpayer registration on behalf of the individual and his/her dependants;

Case 2: An individual applies for taxpayer registration through the tax declaration dossier;

Case 3: An organization or individual applies for taxpayer registration so as to deduct and pay tax on taxpayers’ behalf;

Case 4: An individual applies for taxpayer registration for his/her dependant(s).

What are the 04 cases where the tax authorities shall inform TINs to taxpayers instead of taxpayer registration certificates in Vietnam? (Image from the Internet)

What is the newest TIN notification template in Vietnam?

The newest TIN notification template will be Template No.14-MST issued together with Circular 105/2020/TT-BTC.

Download the newest TIN notification template<<<

What is the time limit for the reissuance of TIN notification in Vietnam?

The time limit for the reissuance of TIN notification is stipulated in Clause 2, Article 9 of Circular 105/2020/TT-BTC as follows:

Re-issuance of certificate of taxpayer registration and TIN notification

The certificate of taxpayer registration and TIN notification shall be reissued to taxpayers as prescribed in clause 3 Article 34 of the Law on Tax Administration and the following:

1. If the certificate of taxpayer registration, certificate of taxpayer registration for individuals, TIN notification, dependent’s TIN notification is lost, torn, or burnt, the taxpayer shall file an application for reissuance of certificate of taxpayer registration or TIN notification form No. 13-MST hereto appended with the supervisory tax authority.

2. The tax authority shall re-issue the certificate of taxpayer registration, certificate of taxpayer registration for individuals, TIN notification, dependent’s TIN notification within 2 business days after receiving a duly completed application as prescribed.

Simultaneously, under Clause 3, Article 34 of the Tax Administration Law 2019:

Issuance of taxpayer registration certificate

1. Tax authorities shall issue taxpayer registration certificates to taxpayers within 03 working days starting from the date of receipt of taxpayers’ satisfactory taxpayer registration application as prescribed by law. Information on a taxpayer registration certificate shall include:

a) Name of the taxpayer;

b) TIN;

c) Number, date of the business registration certificate or establishment and operation license or investment registration certificate for business organizations and individuals; number, date of the establishment decision for organizations not required to apply for business registration; information of identity card, citizen identification or passport for individuals not subject to business registration;

d) Supervisory tax authority.

2. Tax authorities shall inform TINs to taxpayers instead of taxpayer registration certificates in the following cases:

a) An individual authorizes his/her income payer to apply for taxpayer registration on behalf of the individual and his/her dependants;

b) An individual applies for taxpayer registration through the tax declaration dossier;

c) An organization or individual applies for taxpayer registration so as to deduct and pay tax on taxpayers’ behalf;

d) An individual applies for taxpayer registration for his/her dependant(s).

3. In case the taxpayer registration certificate or TIN notification is lost or damaged, tax authorities shall reissue it within 02 working days starting from the date of receipt of the satisfactory application from the taxpayer as prescribed by law.

Thus, under the above regulation, when requesting a reissuance of the taxpayer identification number notification, the taxpayer sends a written request for reissuance to the supervisory tax authority.

The supervisory tax authority is responsible for reissuing the TIN notification to the taxpayer within 02 (two) working days from the date of receiving the complete application as prescribed.