What does an application for TIN reactivation include in Vietnam?

What does an application for TIN reactivation include in Vietnam?

According to Article 18 of Circular 105/2020/TT-BTC, the application for requesting the reactivation of a TIN includes the following:

* Application for the reactivation of the TIN:

- Taxpayers specified in Clause 2, Article 4 of Circular 105/2020/TT-BTC who had their establishment and operation licenses or equivalent licenses revoked by the competent authority and had their TIN invalidated by the tax authority, but were later reactivated by the competent authority, must submit a application to request reactivation of the TIN to the directly managing tax authority within 10 (ten) working days from the date the competent authority issues the cancellation document of the revocation decision.

The application includes:

+ A written request for the reactivation of the TIN using form No. 25/DK-TCT attached to Circular 105/2020/TT-BTC;

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

- After the tax authority issues a notification that the taxpayer is not operating at the registered address according to Article 17 of Circular 105/2020/TT-BTC but the business registration certificate, cooperative registration certificate, operation certificate of the branch, representative office, household business registration certificate, establishment and operation license, or equivalent license have not been revoked and the TIN has not been invalidated, the taxpayer must submit a written request for the reactivation of the TIN using form No. 25/DK-TCT attached to Circular 105/2020/TT-BTC to the directly managing tax authority before the tax authority issues a notification of invalidation of the TIN according to regulations.

- Taxpayers specified in Clause 2, Article 4 of Circular 105/2020/TT-BTC who wish to continue business operations after having submitted a application for invalidation of the TIN to the tax authority but before the tax authority issues a notification of invalidation according to Articles 14 and 16 of Circular 105/2020/TT-BTC, must submit a written request for the reactivation of the TIN using form No. 25/DK-TCT attached to Circular 105/2020/TT-BTC to the directly managing tax authority before the tax authority issues the notification of invalidation of the TIN.

- Taxpayers who have submitted a application for invalidation of the TIN due to division, merger, or consolidation to the tax authority according to Article 14 of Circular 105/2020/TT-BTC and later have a document cancelling the division decision, merger contract, or consolidation agreement, and the business registration authority or cooperative registration authority has not terminated the activities of the divided, merged, or consolidated enterprise or cooperative, must submit a application to request reactivation of the TIN to the directly managing tax authority before the tax authority issues a notification of invalidation of the TIN according to Article 16 of Circular 105/2020/TT-BTC.

The application includes:

+ A written request for the reactivation of the TIN using form No. 25/DK-TCT attached to Circular 105/2020/TT-BTC;

+ A copy of the document cancelling the division decision, merger contract, or consolidation agreement.

Taxpayers must complete full tax, invoice, and other fiscal obligations according to Clause 4, Article 6 of Decree 126/2020/ND-CP before the TIN can be reactivated.

* application for the reactivation of the TIN according to decisions, notifications, or other documents from competent state authorities:

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

- Court decisions cancelling the decisions declaring a person deceased, missing, or lacking civil act capacity.

What does the application for TIN reactivation include? (Image from Internet)

What are procedures for TIN reactivation in Vietnam?

According to Article 19 of Circular 105/2020/TT-BTC, the procedure for TIN reactivation is as follows:

(1). For the taxpayer’s application: The tax authority receives, processes the application for TIN reactivation, and returns the results to the taxpayer as prescribed in Articles 40 and 41 of Tax Administration Law 2019 and Clause 4, Article 6 of Decree 126/2020/ND-CP and other regulations as follows:

* Within 03 (three) working days from the date of receiving the complete application for reactivation of the TIN from the taxpayer for cases specified in point a, clause 1, Article 18 of Circular 105/2020/TT-BTC, the tax authority will:

- Issue a notification about the reactivation of the TIN and a notification that the TIN is reactivated for the parent organization, and send it to the taxpayer and its dependent unit (if the TIN is reactivated for the parent organization).

- Reprint the taxpayer registration certificate or the TIN notification for the taxpayer in cases where the taxpayer has submitted the original to the tax authority under the application for invalidation of the TIN.

- Update the status of the taxpayer’s identification number in the taxpayer registration application system on the working day or at the latest by the beginning of the next working day from the date of issuing the notification of reactivation of the TIN.

* Within 10 (ten) working days from the date of receiving the complete application for reactivation of the TIN from the taxpayer for cases specified in point b, clause 1, Article 18 of Circular 105/2020/TT-BTC, the tax authority will compile a list of missing tax declaration applications, invoice usage status, and the amount of taxes and other payments due to the state budget, and handle penalties for tax and invoice violations up to the time the taxpayer submits the application for reactivation of the TIN as prescribed, and concurrently inspect the business premises of the taxpayer, creating a report on the operational status of the taxpayer at the registered address based on the application for reactivation of the TIN (the taxpayer must sign the report).

Within 03 (three) working days from the date the taxpayer fully complies with actions for administrative tax and invoice violations and pays all taxes and other amounts due to the state budget or any remaining debt (except for cases where it is not required to fully complete tax liabilities and other amounts due to the state budget as prescribed, the tax authority will:

- Issue a notification about the reactivation of the TIN for the taxpayer, and a notification that the TIN is reactivated for the parent organization (if the TIN is reactivated for the parent organization), and send it to the taxpayer and its dependent unit (if the TIN is reactivated for the parent organization).

- Reprint the taxpayer registration certificate or the TIN notification for the taxpayer in cases where the taxpayer has submitted the original to the tax authority under the application for invalidation of the TIN.

- Update the status of the taxpayer’s identification number in the taxpayer registration application system on the working day or at the latest by the beginning of the next working day from the date of issuing the notification of reactivation of the TIN.

The tax authority will publicize the notification of reactivation of the TIN on the electronic portal of the General Department of Taxation according to regulations.

State management agencies in the area (including: customs authorities, business registration authorities (except for cases where integrated registration for business and taxpayer registration has been performed), procuracy, police, market management, and establishment and operation licensing authorities) and other organizations and individuals are responsible for checking the taxpayer’s information and status published by the tax authority to perform state management tasks and other matters.

* Within 10 (ten) working days from the date of receiving the complete application for reactivation of the TIN from the taxpayer for cases specified in points c and d, clause 1, Article 18 of Circular 105/2020/TT-BTC, the tax authority will compile a list of missing tax declaration applications, invoice usage status, and the amount of taxes and other payments due to the state budget, and handle penalties for tax and invoice violations up to the time the taxpayer submits the application for reactivation of the TIN as prescribed.

Within 03 (three) working days from the date the taxpayer fully complies with actions for administrative tax and invoice violations and pays all taxes and other amounts due to the state budget or any remaining debt (except for cases where it is not required to fully complete tax liabilities and other amounts due to the state budget as prescribed in Clause 4, Article 6 of Decree 126/2020/ND-CP), the tax authority will:

- Issue a notification about the reactivation of the TIN for the taxpayer, and a notification that the TIN is reactivated for the parent organization (if any), and send it to the taxpayer and its dependent unit (if the TIN is reactivated for the parent organization).

- Reprint the taxpayer registration certificate or the TIN notification for the taxpayer in cases where the taxpayer has submitted the original to the tax authority under the application for invalidation of the TIN.

- Update the status of the taxpayer’s identification number in the taxpayer registration application system on the working day or at the latest by the beginning of the next working day from the date of issuing the notification of reactivation of the TIN.

* In cases where the taxpayer submits an incomplete application for reactivation of the TIN or is not subject to reactivation as prescribed in clause 1, Article 18 of Circular 105/2020/TT-BTC, the tax authority will issue a notification of non-reactivation of the TIN to the taxpayer.

(2). When the tax authority receives the Court's decision to cancel the declaration that an individual is deceased, missing, or lacking civil act capacity, the tax authority will reactivate the TIN for the individual within 03 working days from the date of receiving the court decision.

(3). When the tax authority receives a transaction reactivating the legal status of enterprises, cooperatives, branches, representative offices, and business locations from the business registration authority or cooperative registration authority as prescribed by the law on business registration and cooperative registration, in the taxpayer registration application system, the tax authority will immediately reactivate the TIN for the taxpayer on the day the transaction is received.

Vietnam: When will the reactivated TIN be used?

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

Reactivation of TIN

1. Taxpayers who register their TIN together with business registration, cooperative registration, and business activities will have their TIN reactivated simultaneously when their legal status is restored according to the law on business registration, cooperative registration, and business activities.

2. Taxpayers who register their TIN directly with the tax authority must submit a application for reactivation of the TIN to the directly managing tax authority in the following cases:

a) The competent authority issues a document cancelling the revocation of the business registration certificate or equivalent license;

b) There is a need to continue business activities after submitting a application for invalidation of the TIN to the tax authority, but the tax authority has not yet issued a notification of invalidation;

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

3. The TIN will continue to be used in economic transactions from the effective date of the decision to reactivate the legal status by the business registration authority or from the date the tax authority issues a notification to reactivate the TIN.

...

Thus, in cases where the TIN is reactivated, it will be used in economic transactions from the effective date of the decision to reactivate the legal status by the business registration authority or from the date the tax authority issues a notification to reactivate the TIN.