What does "tax identification number" mean? What is the current structure of the tax identification number in Vietnam?
What does "tax identification number" mean?
According to Clause 5, Article 3 of the Tax Administration Law 2019, the Tax Identification Number is defined as follows:
A Tax Identification Number is a sequence of 10 digits or 13 digits and symbols issued by the tax authority to taxpayers for tax management purposes.
Tax Identification Number (TIN): This is the most commonly used term to refer to the tax identification number for both individuals and organizations.
Tax code: This is another term for the tax identification number, often used in specific contexts.
The English term for mã số thuế is: Tax Identification Number. Depending on the taxpayer, the Tax Identification Number is classified as follows:
- Business tax code: Business code
The 10-digit tax number is used for businesses, organizations with legal status; representatives of households, business households, and other individuals.
- Personal tax identification number: Personal tax identification number
*Note: Information is for reference purposes only./.
What does "tax identification number" mean? What is the current structure of the tax identification number in Vietnam? (Image from the Internet)
What is the current structure of the tax identification number issued by the tax authority in Vietnam?
Based on Clause 2, Article 5 of Circular 86/2024/TT-BTC, the structure of the tax identification number issued by the tax authority is regulated as follows:
Structure of the Tax Identification Number
- The Tax Identification Number includes tax numbers for businesses, organizations, and tax numbers for households, business households, and individuals. Within that:
a) The tax number for businesses, organizations is issued by the tax authority according to the regulations at Clauses 2, 3, and 4 of this Article.
b) The tax number for households, business households, individuals is the tax number issued by the tax authority for cases stipulated at points a, d, e, h of Clause 4 of this Article; it is the personal identification number issued by the Ministry of Public Security in accordance with the law on identification cards in cases where the personal identification number is used instead of the tax identification number as stipulated in Clause 5 of this Article.
2. Structure of the Tax Identification Number issued by the tax authority
N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13
In which:
- The first two digits N1N2 are the sector numbers of the tax identification number.
- The seven digits N3N4N5N6N7N8N9 are determined by a specified structure, increasing from 0000001 to 9999999.
- The digit N10 is the control digit.
- The three digits N11N12N13 are sequential numbers ranging from 001 to 999.
- The dash (-) is the character used to separate the group of the first 10 digits and the last 3 digits.
...
Thus, the tax identification number issued by the tax authority has the structure: N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13
In which:
- The first two digits N1N2 are the sector numbers of the tax identification number.
- The seven digits N3N4N5N6N7N8N9 are determined by a specified structure, increasing from 0000001 to 9999999.
- The digit N10 is the control digit.
- The three digits N11N12N13 are sequential numbers ranging from 001 to 999.
- The dash (-) is the character used to separate the group of the first 10 digits and the last 3 digits.
What are regulations on the form of certificate of tax registration for 10-digit TIN in Vietnam?
Based on Clause 1, Article 8 of Circular 86/2024/TT-BTC, the regulations on the sample certificate of tax registration 10-digit TIN issued to organizations are as follows:
Issuing certificate of tax registration and Tax Identification Number Notification
The certificate of tax registration and Tax Identification Number Notification are issued to organizations registering taxpayers directly with the tax authority as stipulated in Clauses 1, 2, Article 34 of the Tax Administration Law and subsequent provisions:
- The "certificate of tax registration" sample number 10-digit TIN issued with this Circular is granted by the tax authority to organizations not falling under the scope of Clause 2 of this Article.
...
Simultaneously, based on Clause 1, Article 23 of Circular 86/2024/TT-BTC, the regulations on the sample certificate of tax registration 10-digit TIN issued to households, individual businesses are as follows:
Processing initial tax registration dossier and issuing certificate of tax registration, tax identification number notification
- For tax registration dossiers of taxpayers as stipulated in Clause 1, Article 22 of this Circular
a) In case the dossier is complete and the individual's information matches perfectly with the information in the National Population Database:
a.1) The tax authority updates the information on the tax registration dossier into the tax registration Application System within 03 (three) working days from the date the tax authority receives the complete dossier from the taxpayer and notifies the accurate match to the taxpayer at the registered email address or phone number of the individual, simultaneously announcing the tax identification number for the individual to use until June 30, 2025.
a.2) In cases where the tax registration dossier of households, individual businesses as stipulated at point a, Clause 1, Article 22 of this Circular, the tax authority issues the "certificate of tax registration" sample number 10-digit TIN issued with this Circular to households, individual businesses within 03 (three) working days from the date the tax authority receives the complete dossier from the taxpayer.
...
Thus, the sample certificate of tax registration is sample 10-digit TIN issued along with Circular 86/2024/TT-BTC. Sample 10-digit TIN is as follows:
Download the sample certificate of tax registration: 10-digit TIN
