When will a taxpayer's TIN be transitioned to status 09 pending verification of activity at the registered address in Vietnam?

When will a taxpayer's TIN be transitioned to status 09 pending verification of activity at the registered address in Vietnam?

Pursuant to Clause 1, Article 17 of Circular 86/2024/TT-BTC, the instances in which a taxpayer's TIN is transitioned to status 09 - Taxpayer Awaiting Verification of Activity at the Registered Address are as follows:

Within a period of 1 working day from the issuance or receipt date of a document (Decision, Document, Notice) or file of the taxpayer pertaining to one of the cases below, the tax authority updates the information on the taxpayer registration system and transitions the taxpayer's active status to status 09 "Taxpayer Awaiting Verification of Activity at the Registered Address," including:

- The tax authority issues a Notice requesting the submission of a second tax declaration file, yet the taxpayer has not submitted it.

- The tax authority receives back a document it sent to the taxpayer by post, which was returned by the post office due to no recipient or because the address does not exist.

- The tax authority receives information with accompanying evidence from organizations or individuals indicating the taxpayer is not operating at the registered address.

- The tax authority receives a document from a competent state management agency notifying that the taxpayer is not operating at the registered address.

- The tax authority receives a file for registration for the use of electronic invoices or a file for changing information on the registration for the use of electronic invoices where the taxpayer is classified as high risk and requires verification of activity at the registered address.

- The tax authority receives information from the National Business Registration System regarding the issuance of a Business Registration Certificate, Cooperative Registration Certificate, Collective Certificate, or Registration Certificate of an affiliate unit transmitted to the taxpayer registration system where the taxpayer is classified as high risk and subject to verification of activity at the registered address.

- The tax authority issues an initial taxpayer registration certificate or when changing information on a taxpayer registration certificate where the taxpayer is classified as high risk and subject to verification of activity at the registered address.

Note:

- The tax authority sends information regarding the taxpayer being subject to verification of activity at the registered address to the taxpayer’s electronic tax transaction account; email address, phone number of the taxpayer's legal representative registered with the tax authority, or through EtaxMobile, VneID of the taxpayer's legal representative. The taxpayer can go directly to the tax authority to provide explanations or supplement information, documents in writing to prove activity status at the registered address.

- In cases where the taxpayer submits a tax declaration or explanation before the tax authority conducts verification and the explanation is accepted by the tax authority, the tax authority updates the taxpayer's TIN status on the taxpayer registration system on the same working day or no later than the next working day's start of business from the date the tax declaration or explanation is accepted.

When will a taxpayer's TIN be transitioned to status 09 pending verification of activity at the registered address in Vietnam? (Image from the Internet)

Vietnam: How many TIN statuses are there according to Circular 86?

According to Appendix I, issued together with Circular No. 86/2024/TT-BTC (document effective from February 6, 2025), the list of TIN statuses is as follows:

- Code 00: Taxpayer has been issued a TIN;

- Code 01: Taxpayer has ceased operation and completed procedures to terminate TIN effectiveness;

- Code 02: Taxpayer has transferred tax authority management (awaiting new authority);

- Code 03: Taxpayer ceased operations but has not completed procedures to terminate TIN effectiveness;

- Code 04: Taxpayer is active (applies to business households, individuals without sufficient taxpayer registration information);

- Code 05: Taxpayer has temporarily ceased operations or business;

- Code 06: Taxpayer is not operating at the registered address;

- Code 07: Taxpayer awaiting bankruptcy procedures;

- Code 09: Taxpayer awaiting verification of activity at the registered address;

- Code 10: TIN awaiting updating of personal identification number information.

Thus, there are a total of 10 TIN statuses, namely codes 00, 01, 02, 03, 04, 05, 06, 07, 08, and 10.

Is the TIN recorded in the taxpayer registration certificate in Vietnam?

Pursuant to Clause 1, Article 34 of the Law on Tax Administration 2019 the regulation is as follows:

Issuance of Taxpayer Registration Certificate

1. The tax authority issues a taxpayer registration certificate to the taxpayer within 3 working days from the date of receipt of a complete taxpayer registration file in accordance with regulations. The information on the taxpayer registration certificate includes:

a) Name of the taxpayer;

b) TIN;

c) Number, date, month, year of the business registration certificate or establishment and operational license or investment registration certificate for businesses and individuals; number, date, month, year of establishment decision for organizations not subject to business registration; information of identity card, citizen identification card, or passport for individuals not subject to business registration;

d) Tax authority managing directly.

...

Thus, the TIN is one of the pieces of information recorded on the taxpayer registration certificate.