What is the Form 25/DK-TCT - Application for TIN reactivation in Vietnam as per Circular 86?
What is the Form 25/DK-TCT - Application for TIN reactivation in Vietnam as per Circular 86?
Based on Article 18 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the regulations on the dossier for requesting the reactivation of the TIN for organizations are as follows:
Application for TIN reactivation
- The application for reactivation of the taxpayer's TIN:
a) For the taxpayers stipulated in Clause 2, Article 4 of this Circular, if a competent authority revokes their Charter of Incorporation and Operation or equivalent license, and the tax authority has terminated the TIN as stipulated, but subsequently, a competent authority issues a document cancelling the revocation document, the taxpayer must submit the application for reactivation of the TIN to the managing tax authority no later than 10 (ten) working days from the date the competent authority issues the document cancelling the revocation.
The dossier includes:
- The application for reactivation of the TIN form number 25/DK-TCT issued with this Circular;
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Simultaneously, based on Article 33 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the regulations on the application for reactivating the TIN for household and individual businesses are as follows:
Application for TIN reactivation
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- The application for reactivation of the TIN for household businesss with taxpayer registration through the interlinked one-stop service mechanism, when the tax authority announces non-operation at the registered address without the business registration certificate being revoked and the TIN effectiveness not being terminated, is the document for reactivating the TIN according to form number 25/DK-TCT issued with this Circular submitted to the directly managing tax authority before the tax authority issues the notification of TIN effectiveness termination as stipulated.
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Thus, the document for reactivating the TIN is form number 25/DK-TCT issued in Appendix 2 attached to Circular 86/2024/TT-BTC.
To be specific, the Form 25/DK-TCT Application for TIN reactivation is as follows:
Download Form 25/DK-TCT Application for TIN reactivation.
What is the Form 25/DK-TCT - Application for TIN reactivation in Vietnam as per Circular 86? (Image from the Internet)
When shall taxpayers have their TIN reactivated in Vietnam?
Based on Clauses 1 and 2, Article 40 of the Law on Tax Administration 2019, taxpayers can have their TIN reactivated in the following cases:
- Taxpayer registration alongside enterprise registration, cooperative registration, and business registration. If the legal status is reactivated according to the law on enterprise registration, cooperative registration, and business registration, the TIN is also reactivated.
- Taxpayer registration directly with the tax authority by submitting a dossier for reactivating the TIN to the directly managing tax authority in the following circumstances:
+ When a competent authority issues a document cancelling the revocation of the business registration certificate or an equivalent license;
+ When intending to resume business activities after previously submitting documents to terminate the TIN but the tax authority has not yet issued the notification to terminate the TIN;
+ When the tax authority has notified that the taxpayer is not operating at the registered address but has not had the license revoked and the TIN effectiveness has not been terminated.
What are regulations on handling of TIN reactivation application for household and individual businesses in Vietnam from February 6, 2025?
Based on Article 34 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the regulations on handling dossiers for reactivating TINs for household and individual businesses are as follows:
(1) Handling TIN reactivation applications as per Clause 1, Article 33 of Circular 86/2024/TT-BTC
When the tax authority receives a transaction reactivating the legal status concerning household businesss as per the Government of Vietnam's regulations on household businesss sent through the National Business Registration Information System, the tax authority reactivates the taxpayer's TIN on the same day the information is received in the taxpayer registration application system.
In cases where the household business is under notification from the tax authority as not operating at the registered address, the tax authority updates the reason for status 06. After receiving the application for TIN reactivation from the household business submitted to the tax authority as per Clause 2, Article 33 of Circular 86/2024/TT-BTC, the tax authority processes it as per Clause 2, Article 34 of Circular 86/2024/TT-BTC.
(2) Handling TIN reactivation applications as per Clause 2, Article 33 of Circular 86/2024/TT-BTC, the tax authority performs identically as point b, d, Clause 1, Article 19 of Circular 86/2024/TT-BTC.
(3) Handling TIN reactivation applications as per Clause 3, Article 33 of Circular 86/2024/TT-BTC
When the tax authority receives a Court Decision to annul a Decision declaring an individual as deceased, missing, or judicially incapacitated, the tax authority reactivates the individual's TIN on the taxpayer registration application system within 03 (three) working days from the date of receiving the Court decision.
