What is the validity period of the tax identification numbers of enterprises in Vietnam?

What is the validity period of the tax identification numbers of enterprises in Vietnam?

Based on Clause 2, Article 30 of the Law on Tax Administration 2019s:

Subjects of taxpayer registration and issuance of tax identification number

...

2. The structure of the tax identification number is regulated as follows:

a) A 10-digit tax identification number is used for enterprises, legal entity organizations; representatives of households, business households, and other individuals;

b) A 13-digit tax identification number and other characters are used for dependent units and other entities;

c) The Minister of Finance shall detail this clause.

3. The issuance of a tax identification number is regulated as follows:

a) Enterprises, economic organizations, and other organizations are issued a unique tax identification number, which is used throughout the operational process from taxpayer registration until the tax identification number is deactivated. Taxpayers with branches, representative offices, and dependent units directly performing tax obligations are issued a dependent tax identification number. In the case where enterprises, organizations, branches, representative offices, and dependent units perform taxpayer registration through a coordinated single-window mechanism together with business registration, cooperative registration, and business registration, the number indicated on the business registration certificate, cooperative registration certificate, or business registration certificate concurrently serves as the tax identification number;

...

Thus, an enterprise is issued a unique tax identification number, which is used throughout its operational process from taxpayer registration until the tax identification number is deactivated.

Note: Enterprises with branches, representative offices, or dependent units directly performing tax obligations are issued a dependent tax identification number.

In the case where enterprises, organizations, branches, representative offices, and dependent units perform taxpayer registration through a coordinated single-window mechanism together with business registration, business registration, the number indicated on the enterprise registration certificate, business registration certificate concurrently serves as the tax identification number.

What is the validity period of the tax identification numbers of enterprises in Vietnam? (Image from the Internet)

What are cases of termination of the validity of tax identification number in Vietnam?

According to the provisions of Clause 1 and Clause 2, Article 39 of the Law on Tax Administration 2019, the validity of the tax identification number is terminated in the following cases:

- For taxpayers registering simultaneously with enterprise registration/cooperative registration/business registration, the tax identification number is terminated in the following cases:

+ The taxpayer ceases business operations/dissolves/goes bankrupt.

+ The authority revokes the enterprise registration certificate/business registration certificate/cooperative registration certificate.

+ The taxpayer undergoes division/merger/consolidation.

- For taxpayers registering directly with the tax authority, the tax identification number will be terminated if they fall under one of the following cases:

+ Cease business operations or no longer incur any tax obligations with non-business organizations.

+ Revocation of business registration certificate or equivalent permit.

+ Undergo division/merger/consolidation.

+ The tax authority issues a notice that the taxpayer is not operating at the registered address.

+ Foreign contractors upon contract conclusion.

+ Contractors or investors participating in oil contracts upon contract conclusion or upon transferring all rights in the oil contract to another party.

+ An individual dies/disappears/loses legal capacity according to legal provisions.

What are cases of the restoration of the tax identification number in Vietnam?

According to the provisions of Article 40 of the Law on Tax Administration 2019:

Restoration of the tax identification number

1. Taxpayers registering simultaneously with enterprise registration, cooperative registration, business registration, if their legal status is restored according to the legal provisions on enterprise registration, cooperative registration, business registration, their tax identification number will be concurrently restored.

2. Taxpayers registering directly with the tax authority submit a dossier requesting the restoration of the tax identification number to the tax authority directly managing them in the following cases:

a) The competent authority issues a document canceling the revocation of the business registration certificate or equivalent permit;

b) When there is a need to continue business operations after submitting a dossier for deactivating the tax identification number to the tax authority, but the tax authority has not yet issued a notice of deactivation;

c) When the tax authority issues a notice that the taxpayer is not operating at the registered address but has not yet revoked the permit and has not yet deactivated the tax identification number.

...

Taxpayers can register directly with the tax authority to submit a dossier requesting the restoration of the tax identification number in the following cases:

- The competent authority issues a document canceling the revocation of the business registration certificate or equivalent permit;

- When there is a need to continue business operations after submitting a dossier for deactivating the tax identification number to the tax authority, but the tax authority has not yet issued a notice of deactivation;

- When the tax authority issues a notice that the taxpayer is not operating at the registered address but has not yet revoked the permit and has not yet deactivated the tax identification number.