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

1. 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.

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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).

...

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

1. 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.

2. 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.