What are the regulations on issuance of TINs according to the Law on Tax Administration in Vietnam?

What are the regulations on issuance of TINs according to the Law on Tax Administration in Vietnam?

According to Clause 3, Article 30 of the Law on Tax Administration 2019, the issuance of TINs is regulated as follows:

(1) Each enterprise, business organization or other organization is issued with 01 unique TIN to use throughout its entire operation, from the date of taxpayer registration to the date of TIN deactivation. A taxpayer’s branches, representative offices and/or dependent units that pay their own tax shall be issued with separate TINs. In case an enterprise, organization, branch, representative office or dependent unit combines taxpayer registration via the interlinked single-window system with business registration, the number of the certificate of enterprise registration, cooperative registration and/or business registration (hereinafter referred to as “business registration certificate”) is also the TIN; 

(2) Each individual is issued 01 unique TIN to use throughout their whole life. Any dependant of that individual shall be issued with a TIN for the purpose of claiming personal exemption for personal income taxpayers. The TIN issued to the dependant is also his/her personal TIN, which is used when paying his/her tax;

(3) Enterprises, organizations and individuals responsible for deducting and paying tax on behalf of taxpayers shall be issued with separate TINs for use when deducting tax;

(4) Issued TINs shall not be reissued to another taxpayer;

(5) TINs of enterprises, business organizations and other organizations shall remain unchanged after they are converted, sold, gifted or inherited;

(6) TIN issued to a household, household business or individual business is issued to the individual representing the household, household business or individual business

What are the regulations on issuance of TINs according to the Law on Tax Administration in Vietnam? (Image from the Internet)

What are the cases of TIN deactivation in Vietnam?

According to Article 39 of the Law on Tax Administration 2019 concerning the cases of TIN deactivation:

- Taxpayers who combine taxpayer registration with business registration shall have their TINs deactivated in one of the following cases:

+ Shutdown or dissolution, bankruptcy;

+ Revocation of certificate of enterprise registration, cooperative registration and/or business registration;

+ Full division, acquisition/merger, consolidation.

- Taxpayers directly registered with tax authorities shall have their TINs deactivated when one of the following cases takes place:

+ Shutdown, termination of tax liabilities for non-business organizations;

+ Revocation of business registration certificate or equivalent license;

+ Full division, acquisition/merger, consolidation;

+ Notified by tax authorities that taxpayers do not operate at registered locations;

+ An individual is dead, missing or incapacitated as prescribed by law;

+ A foreign contractor completes or terminates the contract;

+ Contractors, investors entering into petroleum agreements complete or terminate the agreements or transfer of all rights to enter petroleum agreements.

How many rules for deactivation of TIN are there in Vietnam?

According to regulations in Clause 3, Article 39 of the Law on Tax Administration 2019, the rules for deactivation of TINs include:

TIN deactivation

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3. Rules for deactivation of TINs:

a) TINs shall not be used in business transactions starting from the date on which tax authorities announce their deactivation;

b) TINs of organizations shall not be reused once they are deactivated, except for the cases prescribed in Article 40 of this Law;

c) When the TIN of a household or individual business is deactivated, the TIN of the representative of such household business will not be deactivated and shall be used to fulfill other tax liabilities of that individual;

d) The income earners’ TINs will be deactivated when their income payer’s TIN is deactivated.

dd) When a managing unit’s TIN is deactivated, TINs of their dependent units must also be deactivated.

4. An application for requesting TIN deactivation shall include:

a) The written request for TIN deactivation;

b) Other relevant documents.

5. Taxpayers who combine taxpayer registration with business registration shall register for dissolution or shutdown at business registration authorities as prescribed by law. Before such registration at business registration authorities, taxpayers shall fulfill their tax liabilities to their supervisory tax authorities in accordance with this Law and other relevant provisions.

6. Taxpayers directly registered with tax authorities shall submit the application for TIN deactivation to their supervisory tax authorities within 10 working days starting from the date of issuance of the decision on operation/business shutdown or contract termination.

Therefore, the TIN deactivation must adhere to 05 rules.