What are the cases of TIN reactivation in Vietnam?

What are the cases of TIN reactivation in Vietnam?

Under Article 40 of the Tax Administration Law 2019, cases of TIN reactivation in Vietnam include:

- TINs of taxpayers who combine taxpayer registration with business registration shall be reactivated together with as their legal status is reactivated.

- For taxpayers directly registered with tax authorities, the application for TIN reactivation shall be submitted to their supervisory tax authorities in the following cases:

+ The competent authority revokes the decision on revocation of business registration certificate or equivalent license;

+ The taxpayer wishes to resume their business operations after the TIN deactivation application has been sent to the tax authority, but the tax authority has yet to issue a notification on TIN deactivation;

+ The tax authority has issued an announcement that the taxpayer does not have business operation at the registered address but has not revoked the licence or deactivated the TIN.

* The use of a TIN may be resumed from the effective date of the decision to restore legal status issued by the business registration authority or the date the tax authority reactivates the TIN.

What are the cases of TIN reactivation in Vietnam? (Image from the Internet)

What does the application for TIN reactivation in Vietnam include?

Under Article 18 of Circular 105/2020/TT-BTC, the application for TIN reactivation in Vietnam includes:

*Application for TIN reactivation filed by the taxpayer:

- If a taxpayer, specified in Clause 2, Article 4 of Circular 105/2020/TT-BTC, has the TIN deactivated by the tax authority, following the revocation of establishment and operation license or certificate of household business registration or equivalent license by the competent authority, but then such competent authority reverses such revocation in writing, the taxpayer may file an application for TIN reactivation with the supervisory tax authority within 10 business days from the date on which the revocation is reversed.

Required documents in the application:

+ Application form for TIN reactivation No. 25/DK-TCT issued together with Circular 105/2020/TT-BTC;

+ Copy of document reversing the revocation of establishment and operation license or equivalent license of the competent authority.

- After the taxpayer issues a notice of taxpayer’s non-operation at the registered address as prescribed in Article 17 of Circular 105/2020/TT-BTC, if the business/cooperative registration certificate, certificate of operation registration of branch, representative office, certificate of household business registration, establishment and operation license or equivalent license has not been revoked and the TIN has not been deactivated, the taxpayer may file an application for TIN reactivation No. 25/DK-TCT issued together with Circular 105/2020/TT-BTC with the supervisory tax authority before the tax authority issues a notice of TIN deactivation as prescribed.

- If a taxpayer, specified in clause 2 Article 4 hereof, in seeking resumption of business after filing an application for TIN deactivation with the tax authority, and the tax authority has not issued a notice of TIN deactivation as prescribed in Article 14 and 16 of Circular 105/2020/TT-BTC, the taxpayer may file an application for TIN reactivation No. 25/DK-TCT issued together with Circular 105/2020/TT-BTC with the supervisory tax authority before the tax authority issues a notice of TIN deactivation.

- If a taxpayer has filed an application for TIN deactivation due to division, consolidation, acquisition to the tax authority as prescribed in Article 14 of Circular 105/2020/TT-BTC, but then the division decision, consolidation or acquisition agreement is reversed in writing and the business/cooperative registration authority has not terminated the operation of the transferor, acquired or consolidating enterprise/cooperative, the taxpayer may file an application for TIN reactivation with the supervisory tax authority before the tax authority issues a notice of TIN deactivation as prescribed in Article 16 of Circular 105/2020/TT-BTC.

Required documents in the application:

- Application form for TIN reactivation No. 25/DK-TCT issued together with Circular 105/2020/TT-BTC;

- Copy of document reversing the division decision, consolidation or acquisition agreement.

The taxpayer shall fulfill tax and invoice liabilities completely as prescribed in clause 4 Article 6 of Decree 126/2020/ND-CP dated October 19, 2020 before the TIN reactivation.

* TIN reactivation dossier following a decision, notice or another document of the competent authority:

+ A notice of revalidation of legal status of enterprise/cooperative, affiliated entity made by the business/cooperative registration authority.

+ A decision of the court reversing the decision which declares an individual is dead, missing or legally incapacitated.

What are the procedures for TIN reactivation in Vietnam?

Under Article 19 of Circular 105/2020/TT-BTC, the procedures for TIN reactivation in Vietnam are as follows:

(1).  For an application filed by a taxpayer: The tax authority shall receive, process the application for TIN reactivation and give the processing results to the taxpayer as prescribed in Articles 40, 41 of the Law on Tax Administration, clause 4 Article 6 of Decree 126/2020/ND-CP dated October 19, 2020 and the following regulations:

- Within 3 business days after receiving a duly complete application for TIN reactivation as prescribed in point a clause 1 Article 18 of Circular 105/2020/TT-BTC, the tax authority shall:

+ Send a notice of TIN reactivation, using form No. 19/TB-DKT or a notice of TIN reactivation following the managing entity, using form No. 37/TB-DKT hereto appended to the taxpayer, affiliated entity (if the managing entity’s TIN is reactivated).

+ Re-print the certificate of tax registration or TIN notification if the taxpayer filed the original with the tax authority together with the application for TIN deactivation.

+ Update the taxpayer’s TIN status on the tax registration system on the same business day or not later than early the next business day from the date of issuing the notice of TIN reactivation.

- Within 10 business days after receiving a duly complete application for TIN reactivation as prescribed in point b clause 1 Article 18 hereof, the tax authority shall make a list of inadequate tax returns, the invoice use report, taxes and other amounts payable to state budget or in debt and impose penalties on violations of law on taxation and invoices, until the date on which the application for TIN reactivation is filed, and undertake a verification visit to the taxpayer’s headquarters and enclose a record of verification of taxpayer’s operation status at the registered address, using form No. 15/BB-BKD hereto appended to the application for TIN reactivation (the record must be countersigned by the taxpayer).

Within 3 business days after the taxpayer no longer commits the administrative violations of taxation and invoices, pays the taxes and other amounts payable to state budget or in debt in full (unless the taxpayer is not required to pay the taxes and other amounts payable to state budget as prescribed in clause 4 Article 6 of Decree 126/2020/ND-CP dated October 19, 2020), the tax authority shall:

+ Send a notice of TIN reactivation, using form No. 19/TB-DKT or a notice of TIN reactivation following the managing entity, using form No. 37/TB-DKT of Circular 105/2020/TT-BTC to the taxpayer, affiliated entity (if the managing entity’s TIN is reactivated).

+ Re-print the certificate of tax registration or TIN notification if the taxpayer filed the original with the tax authority together with the application for TIN deactivation.

+ Update the taxpayer’s TIN status on the tax registration system on the same business day or not later than early the next business day from the date of issuing the notice of TIN reactivation.

The tax authority shall make public the notice of TIN reactivation on the web portal of General Department of Taxation as prescribed in Article 22 of Circular 105/2020/TT-BTC. The regulatory agencies (including: customs authority, business registration authority (unless business registration and tax registration have available data linking), the procuracy, police authority, market surveillance authority, establishment and operation licensing authority) and other entities shall search information and status of the taxpayer’s TIN made public by the tax authority for public administration and other work purposes.

- Within 10 business days after receiving a duly complete application for TIN reactivation as prescribed in points c, d clause 1 Article 18 of Circular 105/2020/TT-BTC, the tax authority shall make a list of inadequate tax returns, the invoice use report, taxes and other amounts payable to state budget or in debt and impose penalties on violations of law on taxation and invoices, until the date on which the application for TIN reactivation is filed.

Within 3 business days after the taxpayer no longer commits the administrative violations of taxation and invoices, pays the taxes and other amounts payable to state budget or in debt in full (unless the taxpayer is not required to pay the taxes and other amounts payable to state budget as prescribed in clause 4 Article 6 of Decree No. 126/2020/ND-CP dated October 19, 2020), the tax authority shall:

+ Send a notice of TIN reactivation, using form No. 19/TB-DKT or a notice of TIN reactivation following the managing entity, using form No. 37/TB-DKT hereto appended to the taxpayer, affiliated entity (if the managing entity’s TIN is reactivated).

+ Re-print the certificate of tax registration or TIN notification if the taxpayer filed the original with the tax authority together with the application for TIN deactivation.

+ Update the taxpayer’s TIN status on the tax registration system on the same business day or not later than early the next business day from the date of issuing the notice of TIN reactivation.

- If the application for TIN reactivation is not duly complete or the TIN is unable to be reactivated as prescribed in clause 1 Article 18 hereof, the tax authority shall issue a notice of TIN non-reactivation, using form No. 37/TB-DKT of Circular 105/2020/TT-BTC to the taxpayer.

(2) If the tax authority receives a decision of the court which reverses the decision declaring an individual is dead, missing or legally incapacitated, the tax authority shall reactivate the individual’s TIN within 3 business days after receiving such a decision.

(3) If the tax authority receives a notice of revalidation of legal status of enterprise/cooperative, branch, representative office, place of business made by the business/cooperative registration authority as per the law on business/cooperative registration on the tax registration system, the tax authority shall reactivate the TIN for the taxpayer on the same date of notice.