What is the TIN structure of enteprises in Vietnam? What are 03 ways to look up a enterprise's TIN?
What is the TIN structure of enteprises in Vietnam?
Based on Clauses 1 and 3, Article 5 of Circular 105/2020/TT-BTC, the TIN structure is regulated as follows:
Structure of the TIN
- Structure of the TIN
N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13
Where:
- The first two digits N1N2 represent the taxonomy of the TIN.
- The seven digits N3N4N5N6N7N8N9 are determined by a specific incrementing structure ranging from 0000001 to 9999999.
- The digit N10 is a check digit.
- The three digits N11N12N13 are sequential numbers from 001 to 999.
- The hyphen (-) is a character separating the first 10 digits and the last 3 digits.
...
- 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).
...
Thus, a enterprise's TIN will include 10 digits and is structured as follows:
N1N2 N3N4N5N6N7N8N9 N10
Where:
- The first two digits N1N2 represent the taxonomy of the TIN.
- The seven digits N3N4N5N6N7N8N9 are specified in an incrementing sequence ranging from 0000001 to 9999999.
- The digit N10 is a check digit.
What is the TIN structure of enteprises in Vietnam? What are 03 ways to look up a enterprise's TIN? (Image from Internet)
What are 03 ways to look up a enterprise's TIN in Vietnam?
Companies can refer to the following three simple ways to look up their TIN:
- Method 1: Look up the enterprise's TIN on the General Department of Taxation's website:
+ Step 1: Visit the General Department of Taxation's website at: https://www.gdt.gov.vn/wps/portal
+ Step 2: Select Public Services.
+ Step 3: Choose Taxpayer Information Lookup.
+ Step 4: Enter one of the following three pieces of information: TIN; Name of the tax-paying organization or individual; Business headquarters address; ID card/Personal ID card of the representative.
+ Step 5: Enter the verification code.
+ Step 6: Select search.
- Method 2: Lookup the enterprise's TIN on the National Business Registration Portal
+ Step 1: Visit the website of the National Business Registration Portal at: https://dangkykinhdoanh.gov.vn/
+ Step 2: In the search section, enter the name of the business or the business number you wish to look up.
+ Step 3: Choose the appropriate business name for your search purposes from the suggestions.
- Method 3: Look up the enterprise's TIN on the Legal Library's Tax Code Lookup page
+ Step 1: Visit the address https://thuvienphapluat.vn/ma-so-thue/
+ Step 2: Enter the enterprise's TIN you wish to look up in the "TIN Lookup" box.
Additionally, you can search for a enterprise's TIN by its name, representative, and business headquarters address.
+ Step 3: Select search.
Information is for reference purposes only.
When will the enterprise's TIN be deactivated in Vietnam?
Based on Clauses 1 and 2, Article 39 of Law on Tax Administration 2019, the deactivation of a TIN is regulated as follows:
deactivation of the TIN
- Taxpayer registration along with business registration, cooperative registration, or business registration must deactivate the TIN in the following cases:
a) deactivation of business operations, dissolution, or bankruptcy;
b) Revocation of the business registration certificate, cooperative registration certificate, or business registration certificate;
c) Being divided, merged, or consolidated.
- Taxpayer registration directly with the tax authority must deactivate the TIN in the following cases:
a) deactivation of business operations, no longer incurring tax obligations for non-business organizations;
b) Revocation of the business registration certificate or equivalent license;
c) Being divided, merged, or consolidated;
d) The tax authority issues a notice that the taxpayer does not operate at the registered address;
đ) The individual dies, is declared missing, or loses civil legal capacity as prescribed by law;
e) Foreign contractors when ending the contract;
g) Contractors or investors participating in oil and gas contracts upon ending the contract or transferring all participatory rights in the oil and gas contract.
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In summary, a enterprise's TIN will be deactivated in the following cases:
- Taxpayer registration along with business registration, cooperative registration, and business registration:
+ deactivation of business operations, dissolution, or bankruptcy;
+ Revocation of the business registration certificate, cooperative registration certificate, or business registration certificate;
+ Being divided, merged, or consolidated.
- Taxpayer registration directly with the tax authority:
+ deactivation of business operations, no longer incurring tax obligations for non-business organizations;
+ Revocation of the business registration certificate or equivalent license;
+ Being divided, merged, or consolidated;
+ The tax authority issues a notice that the taxpayer does not operate at the registered address.
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