What is the latest notice form of TIN reactivation in 2024 in Vietnam?

What is the latest notice form of TIN reactivation in 2024 in Vietnam?

The latest 2024 notice form of TIN reactivation is Form 19/TB-DKT issued in conjunction with Circular 105/2020/TT-BTC as follows:

Download the latest 2024 notice form of TIN reactivation.

What is the latest 2024 notice form of TIN reactivation? (Image from the Internet)

What are 2 cases of TIN reactivation in Vietnam?

According to Clause 1 and 2, Article 40 of the 2019 Law on Tax Administration, the conditions for reactivating a TIN are as follows:

[1] Taxpayers registering along with an enterprise registration, cooperative registration, or business registration if their legal status is reinstated in accordance with the law on enterprise registration, cooperative registration, or business registration, are simultaneously reinstated with a TIN.

[2] Taxpayers registering directly with the tax authority submit a dossier requesting the reinstatement of the TIN to the directly managing tax authority in the following cases:

+ The competent authority issues a document canceling the decision to revoke the business registration certificate or equivalent permit;

+ When wishing to continue business activities after submitting a TIN termination dossier to the tax authority but the tax authority has not yet issued a notification of TIN termination;

+ When the tax authority issues a notification that the taxpayer is not operating at the registered address but has not revoked the permit and has not terminated the TIN.

What documents are needed to request the TIN reactivation in Vietnam?

- Taxpayers as specified in Clause 2, Article 4 of Circular 105/2020/TT-BTC who have had their Establishment and Operation License or equivalent permit revoked by the competent authority, but later, the competent authority issues a document canceling the revocation decision should submit their dossier requesting TIN reactivation to the directly managing tax authority no later than 10 (ten) working days from the issuance date of the cancelation document by the competent authority.

- Simultaneously, taxpayers prepare the dossier according to Article 18 of Circular 105/2020/TT-BTC, which includes:

+ A request for TIN reactivation form 25/DK-TCT (Download);

+ A copy of the document canceling the revocation of the Establishment and Operation License or equivalent permit by the competent authority.

- After the tax authority issues a notification that the taxpayer is not operating at the registered address as stipulated in Article 17 of Circular 105/2020/TT-BTC but has not revoked the Business Registration Certificate, Cooperative Registration Certificate, Branch or Representative Office Operation Registration Certificate, Household Business Registration Certificate, Establishment and Operation License or equivalent permit, and has not yet terminated the TIN:

The taxpayer submits a request for TIN reactivation form 25/DK-TCT (Download) to the directly managing tax authority before the tax authority issues a notification of TIN termination as stipulated.

- Taxpayers specified in Clause 2, Article 4 of Circular 105/2020/TT-BTC who wish to continue business activities after submitting a TIN termination dossier to the tax authority but the tax authority has not yet issued a notification of TIN termination as stipulated in Articles 14 and 16 of Circular 105/2020/TT-BTC:

The taxpayer submits a request for TIN reactivation form 25/DK-TCT (Download) to the directly managing tax authority before the tax authority issues a notification of TIN termination.

- Taxpayers who have submitted a TIN termination dossier due to division, merger, or consolidation to the tax authority according to Article 14 of Circular 105/2020/TT-BTC and later receive a document canceling the division decision, merger agreement, consolidation agreement, and the business registration authority or cooperative registration authority has not terminated the operation of the divided, merged, or consolidated enterprise or cooperative:

Taxpayers submit a dossier requesting TIN reactivation to the directly managing tax authority before the tax authority issues a notification of TIN termination as stipulated in Article 16 of Circular 105/2020/TT-BTC.

In summary, the application for TIN reactivation includes:

+ A request for TIN reactivation form 25/DK-TCT (Download)

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

Taxpayers must fully fulfill their tax obligations and invoices as stipulated in Clause 4, Article 6 of Decree 126/2020/ND-CP before reactivating their TIN.