What is the significance of the dash in the TIN in Vietnam?

What is the significance of the dash (-) in the TIN in Vietnam?

According to Article 5 of Circular 105/2020/TT-BTC regarding the structure of the TIN as follows:

Structure of the TIN

1. Structure of the TIN

N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13

Where:

- The first two digits N1N2 are the allocation number of the TIN.

- The seven digits N3N4N5N6N7N8N9 are defined according to a certain structure, increasing from 0000001 to 9999999.

- The digit N10 is a check digit.

- The three digits N11N12N13 are sequential numbers from 001 to 999.

- The dash (-) is the character used to separate the group of the first 10 digits and the last 3 digits.

2. Business codes, cooperative codes, dependent unit codes of enterprises and cooperatives are issued according to regulations on business registration, cooperative registration which are TINs.

3. Classification of the TIN structure

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

b) The 13-digit TIN and the dash (-) used to separate the first 10 digits and the last 3 digits are used for dependent units and other subjects.

...

The TIN has a structure of N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13. In this structure, the dash (-) is used to separate the group of the first 10 digits and the last 3 digits.

Thus, according to the above regulation, the significance of the dash in the TIN is to separate the group of the first 10 digits and the last 3 digits.

Is it necessary to record the TIN when registering a customs declaration in Vietnam?

The use of TINs in general, and the 10-digit TIN in particular, is implemented according to Article 35 of the Law on Tax Administration 2019, specifically requiring taxpayers to record the issued TIN on invoices, documents, materials when:

+ Conducting business transactions;

+ Opening deposit accounts at commercial banks, or other credit institutions;

+ Filing taxes, paying taxes, tax exemptions, tax reductions, tax refunds, non-tax collections, registering customs declarations;

+ Conducting other tax-related transactions for all obligations to the state budget, including when the taxpayer operates in multiple different locations.

- Taxpayers must provide the TIN to relevant agencies, organizations, or record the TIN on records when performing administrative procedures under a one-stop shop mechanism with tax management agencies.

- Tax management agencies, the State Treasury, commercial banks coordinating in collecting the state budget, and organizations authorized by tax agencies to collect taxes use the taxpayer's TIN for tax management and collection into the state budget.

- Commercial banks and other credit institutions must record the TIN in account opening records and transaction documents through the taxpayer's account.

- Other organizations and individuals involved in tax management use the issued TIN of the taxpayer when providing information related to determining tax obligations.

- When a Vietnamese entity pays money to an organization or individual conducting cross-border business activities based on a digital platform not physically present in Vietnam, the issued TIN for such organization or individual must be used for withholding and substitute payment.

- When personal identification numbers are issued to the entire population, these should replace the TIN.

Thus, it can be seen that when registering a customs declaration, the taxpayer must record the issued TIN on invoices, documents, materials.

What is the significance of the dash in the TIN in Vietnam? (Image from the Internet)

Vietnam: Can a TIN be reactivated?

Restoring a personal TIN is specified in Article 40 of the Law on Tax Administration 2019 as follows:

Restoring a TIN

1. Taxpayers registering cumulatively with business registration, cooperative registration, or business registration will have their TINs restored concurrently if their legal status is restored according to the law on enterprise registration, cooperative registration, and business registration.

2. Taxpayers registering directly with the tax agency submit their application for TIN restoration to the tax management agency in the following cases:

a) Authorized agencies have a document canceling the document revoking the business registration certificate or equivalent license;

b) When there is a need to continue business activities after the TIN has been terminated but the tax agency has not issued a notification of TIN termination;

c) When the tax agency notifies that the taxpayer is not operating at the registered address but has not had the license revoked and the TIN terminated.

3. The TIN continues to be used in economic transactions from the effective date of the decision to restore the legal status by the business registration agency or from the date the tax agency announces the restoration of the TIN.

4. The application for TIN restoration includes:

a) A written request for TIN restoration;

b) Other relevant documents.

Based on the above regulations, the taxpayer can completely re-register a canceled personal TIN.

To be specific: 

(1) Taxpayers registering cumulatively with business registration, cooperative registration, or business registration will have their TINs restored concurrently if their legal status is restored according to the law on enterprise registration, cooperative registration, and business registration.

(2) Taxpayers registering directly with the tax agency submit their application for TIN restoration to the tax management agency in the following cases:

- Authorized agencies have a document canceling the document revoking the business registration certificate or equivalent license;

- When there is a need to continue business activities after the TIN has been terminated but the tax agency has not issued a notification of TIN termination;

- When the tax agency notifies that the taxpayer is not operating at the registered address but has not had the license revoked and the TIN terminated.

Note:

- The TIN continues to be used in economic transactions from the effective date of the decision to restore the legal status by the business registration agency or from the date the tax agency announces the restoration of the TIN.

- The application for TIN restoration includes:

+ A written request for TIN restoration;

+ Other relevant documents.