What is the sequence of the last three digits in the structure of the TIN in Vietnam?

What is the use purpose of TIN in Vietnam?

The concept of a TIN is stipulated in Clause 5, Article 3 of the Law on Tax Administration 2019 regarding TINs as follows:

"The TIN is a series of numbers consisting of 10 digits or 13 digits and other characters issued by the tax authority to taxpayers for tax management purposes."

Thus, it can be seen that the TIN under the law is used for tax management.

What is the sequence of the last three digits in the structure of the TIN in Vietnam? (Image from the Internet)

What is the sequence of the last three digits in the TIN structure in Vietnam?

Based on Clause 1, Article 5 of Circular 105/2020/TT-BTC, the structure of the TIN is stipulated as follows:

N1N2N3N4N5N6N7N8N9N10 - N11N12N13

*In which:

- The first two digits N1N2 are the segment numbers of the TIN.

- Seven digits N3N4N5N6N7N8N9 are regulated according to a determined structure, incrementing from 0000001 to 9999999.

- The digit N10 is the check digit.

- Three digits N11N12N13 are the sequence numbers from 001 to 999.

- The hyphen (-) is a character to separate the first 10 digits group from the last 3 digits group.

Thus, according to the above regulations, the last three digits in the TIN structure are sequenced from 001 to 999.

How many digits are granted in the TIN for investors participating in oil and gas contracts in Vietnam?

According to Clause 3, Article 5 of Circular 105/2020/TT-BTC, the structure of the TIN is stipulated as follows:

- A 10-digit TIN is used for enterprises, cooperatives, organizations with legal personality or organizations without legal personality but directly incurring tax obligations; representatives of households, business households, and other individuals (hereinafter referred to as independent units).

- A 13-digit TIN with a hyphen (-) to separate the first 10 digits from the last 3 digits is used for dependent units and other entities.

- Taxpayers who are economic organizations, or other organizations as defined at points a, b, c, d, n, Clause 2, Article 4 of Circular 105/2020/TT-BTC, possessing full legal personality or without legal personality but directly incurring tax obligations and being fully responsible for all tax obligations in accordance with the law, are granted a 10-digit TIN.

Dependent units established according to the legal provisions of the above taxpayers, if incurring tax obligations and directly declaring and paying taxes, are granted a 13-digit TIN.

- Foreign contractors and foreign sub-contractors as defined at point đ, Clause 2, Article 4 of Circular 105/2020/TT-BTC registering to pay contractor tax directly with the tax authority are granted a 10-digit TIN per individual contract.

In the case of foreign contractors partnering with Vietnamese economic organizations to conduct business in Vietnam based on a contract, and the joint venture establishes a Joint Operating Committee, which performs accounting, has a bank account, and is responsible for issuing invoices;

Or if the Vietnamese economic organization participating in the joint venture is responsible for joint accounting and profit distribution to the joint venture partners, they are granted a 10-digit TIN to declare and pay taxes for the contract.

In the scenario where foreign contractors or sub-contractors have an office in Vietnam, which has been declared and taxed by the Vietnamese party for contractor tax, the foreign contractors and sub-contractors are granted a 10-digit TIN to declare all other tax obligations (excluding contractor tax) in Vietnam and provide the TIN to the Vietnamese party.

- An overseas supplier under the provisions of point e, Clause 2, Article 4 of Circular 105/2020/TT-BTC, who does not have a TIN in Vietnam when registering directly with the tax authority, is granted a 10-digit TIN.

The overseas supplier uses the granted TIN to directly declare and pay taxes or provides the TIN to organizations and individuals in Vietnam authorized by the overseas supplier or provides it to commercial banks or organizations providing intermediary payment services to implement withholding, paying on behalf of, and declaring in the Tax Withholding Register of the overseas supplier in Vietnam.

- Organizations and individuals as defined at point g, Clause 2, Article 4 of Circular 105/2020/TT-BTC are granted a 10-digit TIN (hereinafter referred to as the replacement TIN) to declare and pay taxes on behalf of foreign contractors, foreign sub-contractors, overseas suppliers, organizations, and individuals with a business cooperation contract or document.

Foreign contractors and sub-contractors as defined at point đ, Clause 2, Article 4 of Circular 105/2020/TT-BTC declared and taxed by the Vietnamese party for contractor tax are granted a 13-digit TIN according to the replacement TIN of the Vietnamese party to confirm the completion of contractor tax obligations in Vietnam.

When taxpayers change taxpayer registration information, temporarily suspend activities or business, resume activities or business early, terminate the validity of the TIN, and restore the TIN according to regulations for the taxpayer's TIN, the replacement TIN is updated by the tax authority corresponding to the taxpayer's TIN information and status.

Taxpayers are not required to submit dossiers as prescribed in Chapter 2 of Circular 105/2020/TT-BTC regarding replacement TINs.

- An operator, joint operating company, joint venture enterprise, organization assigned by the Government of Vietnam to receive the shared oil and gas profit of Vietnam from the overlapping oil and gas fields under the provisions of point h, Clause 2, Article 4 of Circular 105/2020/TT-BTC is granted a 10-digit TIN for each oil and gas contract or agreement document or other equivalent documents.

Contractors and investors participating in oil and gas contracts are granted a 13-digit TIN based on the 10-digit TIN of each oil and gas contract to fulfill specific tax obligations according to the oil and gas contract (including corporate income tax from the transfer of rights to participate in oil and gas contracts).

The Parent Company - Vietnam Oil and Gas Group represents the host country in receiving the shared profits from oil and gas contracts and is granted a 13-digit TIN according to the 10-digit TIN of each oil and gas contract to declare and pay tax on the part shared according to each oil and gas contract.

- Taxpayers who are households, business households, business individuals, and other individuals as stipulated at points i, k, l, n, Clause 2, Article 4 of Circular 105/2020/TT-BTC are granted a 10-digit TIN for household representatives, business household representatives, individuals, and a 13-digit TIN for the business locations of business households and business individuals.

- Organizations and individuals as defined at point m, Clause 2, Article 4 of Circular 105/2020/TT-BTC with one or multiple collection mandate contracts with a tax authority are granted a replacement TIN to pay the collected amount from taxpayers into the state budget.

Hence, according to the regulation, investors participating in oil and gas contracts are granted a 13-digit TIN based on the 10-digit TIN for each oil and gas contract.