When will the tax authority notify the TIN to taxpayers instead of the taxpayer registration certificate in Vietnam in 2025?
When will the tax authority notify the TIN to taxpayers instead of the taxpayer registration certificate in Vietnam in 2025?
Based on Clause 2, Article 34 of the Law on Tax Administration 2019, it is stipulated as follows:
Issuance of taxpayer registration certificate
- The tax authority shall issue a taxpayer registration certificate to the taxpayer within 3 working days from the date of receiving the complete taxpayer registration dossier as prescribed. The information on the taxpayer registration certificate includes:
a) Name of the taxpayer;
b) Tax identification number;
c) Number, date, month, year of the business registration certificate or establishment and operation license, or investment registration certificate for organizations and business individuals; number, date, month, year of the establishment decision for organizations not required to register for business; information on the people's identity card, citizen identification card, or passport for individuals not required to register for business;
d) Tax authority directly managing.
2. The tax authority shall notify the tax identification number to taxpayers instead of the taxpayer registration certificate in the following cases:
a) An individual authorizes an organization or individual to pay income and register taxpayers on behalf of them and their dependents;
b) An individual performs taxpayer registration through a tax declaration dossier;
c) Organizations or individuals register taxpayers to withhold tax and pay tax on behalf;
d) An individual registers taxpayers for their dependents.
...
Thus, the tax authority shall notify the TIN to taxpayers instead of the taxpayer registration certificate in the following instances:
(1) An individual authorizes an organization or individual to pay income and register taxpayers on behalf of them and their dependents;
(2) An individual performs taxpayer registration through a tax declaration dossier;
(3) Organizations or individuals register taxpayers to withhold tax and pay tax on behalf;
(4) An individual registers taxpayers for their dependents.
When will the tax authority notify the TIN to taxpayers instead of the taxpayer registration certificate in Vietnam in 2025? (Image from the Internet)
What are regulations on issuance of taxpayer registration certificates and notification of TINs for organizations in Vietnam?
Based on Article 8 of Circular 86/2024/TT-BTC, regulations on issuing taxpayer registration certificates and notifying TINs for organizations are as follows:
Taxpayer registration certificates and notification of TINs are issued to organizations that directly register taxpayers with the tax authority as stipulated in Clause 1, Clause 2, Article 34 of the Law on Tax Administration 2019 and the following regulations:
(1) The taxpayer registration certificate form No. 10-MST issued with Circular 86/2024/TT-BTC is provided by the tax authority to organizations not listed in (2).
(2) The TIN notification form No. 11-MST issued with Circular 86/2024/TT-BTC is provided by the tax authority to organizations submitting taxpayer registration dossiers to withhold and pay tax.
(3) The tax authority processes the initial taxpayer registration dossier and provides the result as a taxpayer registration certificate or TIN notification to the taxpayer organization through the electronic portal of the General Department of Taxation within 03 (three) working days from the day the tax authority receives the complete dossier. If the taxpayer registers to receive the result directly at the tax authority or via postal service, the tax authority is responsible for sending the result to the one-stop department of the tax authority or through public postal services to the taxpayer's registered address.
Will a lost taxpayer registration certificate be reissued in Vietnam?
Based on Clause 3, Article 34 of the Law on Tax Administration 2019, it is stipulated as follows:
Issuance of taxpayer registration certificate
...
- In the case of a lost, torn, damaged, or burnt taxpayer registration certificate or tax identification number notification, the tax authority shall reissue it within 02 working days from the receipt of the taxpayer's proposal dossier as prescribed.
Additionally, Clause 1, Article 9 of Circular 86/2024/TT-BTC specifies the reissuance of taxpayer registration certificates for organizations as follows:
Reissuance of taxpayer registration certificates and notification of TINs
The taxpayer registration certificate and TIN notification are reissued in accordance with Clause 3, Article 34 of the Law on Tax Administration and the following regulations:
- In the event of a lost, torn, damaged, or burnt taxpayer registration certificate or TIN notification, the taxpayer shall send a written request for reissuance using form No. 13-MST issued with this Circular to the directly managing tax authority.
- The tax authority conducts the reissuance of the taxpayer registration certificate or TIN notification through the electronic portal of the General Department of Taxation within 02 (two) working days from the day they receive the prescribed complete dossier. If the taxpayer registers to receive the result directly at the tax authority or via postal service, the tax authority is responsible for sending the result through the one-stop department of the tax authority or via public postal services to the taxpayer's registered address.
Simultaneously, Clause 1, Article 24 of Circular 86/2024/TT-BTC stipulates the reissuance of taxpayer registration certificates for households, business households, and individuals as follows:
Reissuance of taxpayer registration certificates and TIN notifications
The taxpayer registration certificate and TIN notification are reissued following Clause 3, Article 34 of the Law on Tax Administration and the following stipulations:
- In case of a lost, torn, damaged, or burnt taxpayer registration certificate or TIN notification, the taxpayer sends a written request for reissuance using form No. 13-MST issued with this Circular to the directly managing tax authority.
- The tax authority performs the reissuance of the taxpayer registration certificate or TIN notification through the electronic portal of the General Department of Taxation within 02 (two) working days from the day they receive the prescribed complete dossier. If the taxpayer registers to receive the result directly at the tax authority or via postal service, the tax authority is responsible for sending the result through the one-stop department of the tax authority or via public postal services to the taxpayer's registered address.
From the above regulations, it can be seen that if the taxpayer loses the taxpayer registration certificate, it will be reissued if the taxpayer sends a written request for reissuance of the taxpayer registration certificate using form No. 13-MST issued with Circular 86/2024/TT-BTC.
Note:
+ The tax authority conducts the reissuance of the taxpayer registration certificate through the electronic portal of the General Department of Taxation within 02 (two) working days from the receipt of the complete dossier as prescribed.
+ If the taxpayer registers to receive the result directly at the tax authority or via postal service, the tax authority is responsible for sending the result through the one-stop department of the tax authority or via public postal services to the taxpayer's registered address.
