What is the the 2025 TIN status list in Vietnam according to Circular 86?
What is the the 2025 TIN status list in Vietnam according to Circular 86?
Below is a summary of the 2025 TIN status list as stipulated in Appendix I issued with Circular 86/2024/TT-BTC:
| Status Code | Status Name | Reason Code | Reason Name | Content of the TIN Status/Details of the TIN |
| 00 | Taxpayer has been assigned a TIN | 01 | Not yet operational | Taxpayer has been assigned a TIN but has not yet commenced business operations |
| 00 | Taxpayer has been assigned a TIN | 02 | Operational | Taxpayer has been assigned a TIN and has commenced business operations |
| 01 | Taxpayer has been assigned a TIN | 03 | Organization establishing businesses, other organizations (split, merger, consolidation) | Taxpayer terminates operations in cases of business, economic organization, and other organizational restructuring (split, merger, consolidation) |
| 01 | Taxpayer has been assigned a TIN | 04 | Individual is deceased, missing, or lacks legal capacity | Individual is deceased, missing, or lacks legal capacity |
| 01 | Taxpayer has been assigned a TIN | 07 | Dissolution/termination of businesses, cooperatives (including dependent units, business locations) | The business, cooperative has been dissolved; The dependent unit, business location of the business, cooperative has ceased operations |
| 01 | Taxpayer has been assigned a TIN | 08 | Bankruptcy declared | The business, cooperative is declared bankrupt |
| 01 | Taxpayer has been assigned a TIN | 18 | As other organizations, business households, individual business | Other organizations not a business, cooperative; business households, individual businesses have completed procedures to terminate the TIN |
| 01 | Taxpayer has been assigned a TIN | 21 | As a business household converting to a small and medium-sized enterprise | Business household has converted to a small and medium-sized enterprise under the Law on Supporting Small and Medium Enterprises |
| 02 | Taxpayer has transferred tax authority management (awaiting acceptance from receiving tax authority) | 01 | Taxpayer has completed tax procedures at the departing tax authority but has not yet registered with the tax authority or business registration authority, cooperative registration authority at the destination | |
| 03 | Taxpayer has ceased operations but has not completed procedures to terminate the TIN’s validity | 03 | Business restructuring, other organizations (split, merge, consolidate) | Taxpayer is in the process of terminating the TIN validity upon ceasing operations due to business, economic organization, and other organizational restructuring (split, merge, consolidate) |
| 03 | Taxpayer has ceased operations but has not completed procedures to terminate the TIN’s validity | 04 | Individual deceased, missing, or lacks legal capacity | Individual is deceased, missing, or lacks legal capacity but has not yet fulfilled obligations to the state budget |
| 03 | Taxpayer has ceased operations but has not completed procedures to terminate the TIN’s validity | 07 | Awaiting validation of termination from the Business Registration Authority | Business, cooperative, business household has completed procedures with the tax authority but has not received termination confirmation transactions from the Business Registration Authority |
| 03 | Taxpayer has ceased operations but has not completed procedures to terminate the TIN’s validity | 11 | Awaiting dissolution/termination procedures for business, cooperative (including dependent units, business locations) | The business, cooperative is undertaking procedures to terminate the TIN’s validity to proceed with dissolution Dependent units, business locations undergoing procedures to terminate TIN validity to cease operations |
| 03 | Taxpayer has ceased operations but has not completed procedures to terminate the TIN’s validity | 12 | Bankrupt but has not completed tax obligations | The business, cooperative has been declared bankrupt by court decision but has not fulfilled tax obligations |
| 03 | Taxpayer has ceased operations but has not completed procedures to terminate the TIN’s validity | 13 | License revoked for legal violations | Taxpayer’s operational license revoked by authority due to legal violations but has not completed procedures to terminate TIN validity |
| 03 | Taxpayer has ceased operations but has not completed procedures to terminate the TIN’s validity | 15 | License revoked due to enforced tax debt | Taxpayer subject to tax debt enforcement measures as per the Tax Administration Law |
| 03 | Taxpayer has ceased operations but has not completed procedures to terminate the TIN’s validity | 17 | As a dependent unit, substitute number where the managing entity is terminating the TIN’s validity | Taxpayer is a dependent unit, substitute number where the managing entity is undertaking procedures to terminate the TIN’s validity |
| 03 | Taxpayer has ceased operations but has not completed procedures to terminate the TIN’s validity | 19 | As another organization, business household, individual business that has not completed procedures to terminate the TIN’s validity | The taxpayer as another organization, business household, individual business is undertaking procedures to terminate the TIN’s validity to cease operations, business |
| 03 | Taxpayer has ceased operations but has not completed procedures to terminate the TIN’s validity | 21 | As a business household transitioning to a small and medium-sized enterprise | The taxpayer as a business household, individual business is undertaking procedures to terminate the TIN’s validity to transition to a small and medium-sized enterprise |
| 04 | Taxpayer is operational (applies to business households, individual businesses lacking sufficient taxpayer registration information) | Expired | ||
| 05 | Taxpayer temporarily suspends operations or business | 01 | Tax authority changes taxpayer’s TIN status to temporarily suspend operations or business for an approved duration | Taxpayer is allowed to temporarily suspend operations or business for an approved duration by the tax authority or competent authority |
| 06 | Taxpayer not operating at the registered address | 03 | Taxpayer not operating at the registered address and has filed termination of TIN validity | Taxpayer issued Notification of non-operation at registered address by tax authority subsequently files for termination of TIN validity; or taxpayer filed for termination of TIN validity but has not completed tax obligations and tax authority verifies taxpayer is not operating at registered address |
| 06 | Taxpayer not operating at the registered address | 07 | Taxpayer not operating at the registered address and under court bankruptcy procedure initiation decision | Court issues decision to initiate bankruptcy procedures for the business, cooperative to the tax authority when the taxpayer is notified by tax authority of non-operation at registered address |
| 06 | Taxpayer not operating at the registered address | 09 | Tax authority issues Notification of non-operation at registered address | Taxpayer issued Notification of non-operation at registered business address by tax authority after cooperation with authority verifies at taxpayer’s registered address |
| 06 | Taxpayer not operating at the registered address | 12 | Taxpayer not operating at the registered address and under court bankruptcy declaration decision | Court issues bankruptcy declaration decision for the business, cooperative to the tax authority when the taxpayer is notified by tax authority of non-operation at registered address |
| 06 | Taxpayer not operating at the registered address | 13 | Taxpayer not operating at the registered address and license revoked | Taxpayer issued Notification of non-operation at registered business address by tax authority subsequently revoked by authority; or taxpayer’s license revoked by authority but has not completed tax obligations and tax authority verifies taxpayer is not operating at registered address |
| 06 | Taxpayer not operating at the registered address | 17 | Dependent unit, substitute number with managing entity issued Notification of non-operation at registered business address by tax authority | Taxpayer as a dependent unit, substitute number with managing entity issued Notification of non-operation at registered business address by tax authority |
| 07 | Taxpayer awaiting bankruptcy procedures | 01 | Court issues decision to initiate bankruptcy procedures | Court issues decision to initiate bankruptcy procedures for business, cooperative to the tax authority |
| 09 | Taxpayer awaiting verification of operational status at registered address | 01 | Taxpayer fails to submit tax accounting dossier after two reminders | Tax authority issues notification requesting submission of taxpayer accounting dossier second time, taxpayer still fails to submit |
| 09 | Taxpayer awaiting verification of operational status at registered address | 02 | Tax authority's document to taxpayer returned by post office | Tax authority receives document sent to taxpayer via postal service but returned by post for no recipient or address doesn’t exist |
| 09 | Taxpayer awaiting verification of operational status at registered address | 03 | Tax authority receives information from organizations, individuals | Tax authority receives information from organizations, individuals providing evidence regarding taxpayer not operating at registered address |
| 09 | Taxpayer awaiting verification of operational status at registered address | 04 | Tax authority receives document from competent authority | Tax authority receives document from government authority notifying taxpayer not operating at registered address |
| 09 | Taxpayer awaiting verification of operational status at registered address | 05 | Taxpayer classified as risk requiring verification when registering e-invoice or changing e-invoice registration information | Tax authority processes dossier for e-invoice registration or change of registration information where taxpayer classified as risk requiring verification of operational status at registered address |
| 09 | Taxpayer awaiting verification of operational status at registered address | 06 | Taxpayer classified as risk requiring verification when registering business, cooperative, business household | Tax authority receives information on issuing business registration certificate, cooperative registration certificate, partnership registration certificate, dependent unit registration certificate transmitted from national business registration information system to taxpayer registration application system where taxpayer classified as risk requiring verification of operational status at registered address |
| 09 | Taxpayer awaiting verification of operational status at registered address | 07 | Taxpayer classified as risk requiring verification when taxpayer registration | Tax authority issues taxpayer registration certificate first time or when changing taxpayer registration information where taxpayer classified as risk requiring verification of operational status at registered address |
| 10 | TIN awaiting update of personal identification information | 01 | TIN awaiting update of personal identification information | Individual assigned TIN required to use personal identification number in place of TIN but information doesn’t match National Population Database |
What is the the 2025 TIN status list in Vietnam according to Circular 86? (Image from Internet)
What is the structure of the TIN assigned by the tax authority in Vietnam?
Based on Clause 2, Article 5 of Circular 86/2024/TT-BTC regarding the structure of TINs assigned by the tax authority:
The structure of the TIN assigned by the tax authority: N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13
Where:
- The first two digits N1N2 are TIN range numbers.
- The seven digits N3N4N5N6N7N8N9 follow a specific increasing structure from 0000001 to 9999999.
- The digit N10 is a checksum digit.
- The three digits N11N12N13 are sequential numbers from 001 to 999.
- The hyphen (-) is a character to separate the group of the first 10 digits and the group of the last 3 digits.
What are regulations on the use of the TIN in Vietnam?
Based on Article 35 of the 2020 Tax Administration Law regarding the use of the TIN:
- Taxpayers must note assigned TIN on invoices, documents, materials when conducting business transactions; open deposit accounts at commercial banks, other financial institutions; declare taxes, pay taxes, exempt taxes, reduce taxes, refund taxes, not collect taxes, register customs declarations, and carry out other tax-related transactions for all obligations to pay the state budget, including cases where taxpayers operate production, business activities in various localities.
- Taxpayers must provide TIN to relevant agencies, organizations or note the TIN in dossiers when completing administrative procedures through linked single-window mechanism with tax management agencies.
- Tax management agencies, State Treasury, commercial banks cooperating in collecting state budget, organizations authorized by tax agencies to collect taxes use taxpayer's TIN in tax management and tax collection into state budget.
- Commercial banks, other financial institutions must note TIN in accounts opening dossiers and transaction documents through taxpayer's account.
- Other organizations, individuals in tax management use assigned TIN when providing information related to determining tax obligations.
- When Vietnamese parties pay for cross-border business activities based on digital intermediary platforms not present in Vietnam, they must use the assigned TIN for such foreign organizations, individuals for withholding and paying on behalf.
- When personal identification numbers are issued to the entire population, use personal identification numbers in place of TINs.
