When are the branches and representative offices of an enterprise issued a 13-digit TIN in Vietnam according to Circular 86?

When are the branches and representative offices of an enterprise issued a 13-digit TIN in Vietnam according to Circular 86?

Based on the provisions at point c, clause 4, Article 5 of Circular 86/2024/TT-BTC (Effective from February 6, 2025), the issuance of a 13-digit TIN for dependent units of the taxpayer is implemented as follows:

Structure of the TIN

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4. Classification of TIN structure issued by the tax authority

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c) Taxpayers who are economic organizations or other organizations as specified in points a, b, c, d, n clause 2, Article 4 of this Circular, whether having legal personality or not but directly arising tax obligations and taking full responsibility for all tax obligations before the law, are issued a 10-digit TIN. Dependent units established according to the law of these taxpayers, if arising tax obligations and directly declaring and paying taxes, will be issued a 13-digit TIN.

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Additionally, Article 44 of the Enterprise Law 2020 stipulates the dependent units established according to the law of the taxpayer as economic organizations, enterprises include:

- A branch is a dependent unit of the enterprise, tasked with performing all or part of the functions of the enterprise, including representative functions by authorization. The branch’s business lines must align with the business lines of the enterprise.

- A representative office is a dependent unit of the enterprise, tasked with representing by authorization the interests of the enterprise and protecting those interests. A representative office does not perform the business functions of the enterprise.

Thus, according to Circular 86/2024/TT-BTC, branches and representative offices of an enterprise, if arising tax obligations and directly declaring and paying taxes, will be issued a 13-digit TIN.

When are the branches and representative offices of an enterprise issued a 13-digit TIN in Vietnam according to Circular 86? (Image from the Internet)

What documents are included in the first-time taxpayer registration application for branches and representative offices of an enterprise in Vietnam?

Based on point a, clause 1, Article 7 of Circular 86/2024/TT-BTC (Effective from February 6, 2025), it is stipulated as follows:

* Dependent units (excluding cooperatives) specified at points a, b, clause 2, Article 4 of Circular 86/2024/TT-BTC submit the first-time taxpayer registration application at the Tax Department where the headquarters is located.

The first-time taxpayer registration application includes:

- Taxpayer registration declaration form no. 02-DK-TCT issued with Circular 86/2024/TT-BTC;

- List of business locations form no. BK03-DK-TCT issued with Circular 86/2024/TT-BTC (if any);

- List of foreign contractors, foreign subcontractors form no. BK04-DK-TCT issued with Circular 86/2024/TT-BTC (if any);

- List of oil and gas contractors, investors form no. BK05-DK-TCT issued with Circular 86/2024/TT-BTC (if any);

- A copy of the Certificate of Operation Registration for the dependent unit, or the Establishment Decision, or an equivalent document issued by the competent authority, or the Business Registration Certificate as stipulated by the laws of the country sharing a border (for organizations from countries sharing a land border with Vietnam conducting buying, selling, exchanging goods at border markets, checkpoint markets, markets in economic zone gates of Vietnam).

* Dependent units according to the provisions of point b, c, n, clause 2, Article 4 of Circular 86/2024/TT-BTC submit the first-time taxpayer registration application at the Tax Department where the organization is headquartered if the organization is established by the central or provincial-level authority; at the Sub-Department of Taxation, the Regional Sub-Department of Taxation where the organization is headquartered if the organization is established by the district-level authority and where the cooperative is headquartered.

The first-time taxpayer registration application includes:

- Taxpayer registration declaration form no. 02-DK-TCT issued with Circular 86/2024/TT-BTC;

- List of business locations form no. BK03-DK-TCT issued with Circular 86/2024/TT-BTC (if any);

- List of foreign contractors, foreign subcontractors form no. BK04-DK-TCT issued with Circular 86/2024/TT-BTC (if any);

- Unnotarized copy of the Establishment Decision or an equivalent document issued by the competent authority.

If an enterprise has its TIN deactivated, shall its branches and representative offices also have their TINs deactivated?

The principle of terminating the effectiveness of the TIN is stipulated in clause 3, Article 39 of the Tax Administration Law 2019 as follows:

Termination of the TIN effectiveness

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3. Principles for terminating the TIN effectiveness are as follows:

a) The TIN cannot be used in economic transactions from the date the tax authority announces the termination of effectiveness;

b) The TIN of an organization, once terminated, cannot be reused, except for cases specified in Article 40 of this Law;

c) When the TIN of an enterprise household or individual business is terminated, the TIN of the business household's representative is not terminated and can be used to fulfill other tax obligations of that individual;

d) When enterprises, economic organizations, and individuals terminate the effectiveness of their TINs, they must simultaneously terminate the effectiveness of the TINs issued for payment on their behalf;

đ) When the taxpayer, who is the managing unit, terminates the effectiveness of the TIN, the dependent units must also have their TIN effectiveness terminated.

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Thus, if an enterprise has its TIN deactivated, then its branches and representative offices must also have their TIN terminated.