What is the deadline for submitting the TIN deactivation application to the tax authority in Vietnam?

What is the deadline for submitting the TIN deactivation application to the tax authority in Vietnam?

Pursuant to Clause 6, Article 39 of the Tax Administration Law 2019 stipulating the deactivation of TINs as follows:

Deactivation of TINs

...

6. Taxpayers registering directly with the tax authority must submit the TIN deactivation application to the managing tax authority within 10 working days from the date of issuance of the document terminating activities or terminating business activities or the contract termination date.

Taxpayers registering directly with the tax authority must submit the TIN deactivation application to the managing tax authority within 10 working days.

Thus, according to the above regulation, the deadline for submitting the TIN deactivation application to the tax authority is 10 working days.

What is the deadline for submitting the TIN deactivation application to the tax authority in Vietnam? (Image from the Internet)

If the taxpayer loses civil capacity, will the TIN be deactivated in Vietnam?

Pursuant to Article 39 of the Tax Administration Law 2019 stipulating the deactivation of TINs as follows:

Deactivation of TINs

1. Taxpayers registering jointly with enterprise registration, cooperative registration, or business registration must deactivate their TINs if falling into one of the following cases:

a) Termination of business operations, dissolution, or bankruptcy;

b) Revocation of enterprise registration certificate, cooperative registration certificate, or business registration certificate;

c) Division, merger, or consolidation.

2. Taxpayers registering directly with the tax authority must deactivate their TINs if falling into one of the following cases:

a) Termination of business operations, no longer incurring tax obligations for non-business organizations;

b) Revocation of business registration certificate or equivalent license;

c) Division, merger, or consolidation;

d) The tax authority issues a notice that the taxpayer is not operating at the registered address;

e) Individuals who die, go missing, or lose civil capacity according to legal regulations;

f) Foreign contractors upon contract completion;

g) Contractors, investors participating in oil and gas contracts upon contract completion or transfer of all contract participation rights.

3. The principles for deactivating TINs are specified as follows:

a) The TIN must not be used in economic transactions from the date the tax authority announces its deactivation;

b) TINs of organizations when deactivated must not be reused, except for cases stipulated in Article 40 of this Law;

c) The TIN of business households or individuals upon deactivation does not affect the TIN of the business household's representative, which can still be used for fulfilling other tax obligations of that individual;

d) When enterprises, economic organizations, other organizations, and individuals have their TINs deactivated, they must simultaneously deactivate the TIN for substituted tax payments;

e) Taxpayers who are managing units that deactivate TINs must have their dependent units' TINs deactivated as well.

4. The application for requesting TIN deactivation includes:

a) A document requesting TIN deactivation;

b) Other related documents.

5. Taxpayers registering jointly with enterprises, cooperatives, or business registration shall file for dissolution or termination of operations at the enterprise registration office, cooperative registration office, or business registration office according to legal regulations. Prior to this, the taxpayer must register with the direct managing tax authority to complete tax payment obligations as per this Law and other related legal provisions.

...

Thus, according to the above regulation, a taxpayer who loses civil capacity is one of the cases for deactivating the TIN.

What are the regulations on taxpayer registration subjects in Vietnam?

The law stipulates the taxpayer registration subjects as defined in Clause 1, Article 30 of the Tax Administration Law 2019 as follows:

- Enterprises, organizations, and individuals shall conduct taxpayer registration through a coordinated one-stop mechanism in conjunction with enterprise registration, cooperative registration, or business registration as prescribed by the Law on Enterprises and other related legal provisions;

Organizations and individuals not falling under the cases specified in point a of this clause shall conduct taxpayer registration directly with the tax authority, as regulated by the Minister of Finance.