Where the taxpayer has suspended e-transactions, if the tax authority issues a notification of TIN reactivation in Vietnam, shall the transactions be continued?

When shall the reactivated TIN be used in Vietnam?

Based on Article 40 of the Tax Management Law 2019, it is stipulated as follows:

reactivation of TIN

1. Taxpayer registration in conjunction with enterprise registration, cooperative registration, or business registration shall be reactivated concurrently with the legal status if restored according to the provisions of the law on enterprise registration, cooperative registration, or business registration.

2. Taxpayers registered directly with the tax authority must submit a dossier requesting the reactivation of the TIN to the directly managing tax authority in the following cases:

a) The competent authority issues a document to annul the decision to revoke the business registration certificate or equivalent license;

b) The taxpayer wishes to continue business activities after having submitted a dossier terminating the validity of the TIN to the tax authority, but the tax authority has not yet issued a notice of termination of TIN validity;

c) The tax authority issues a notice that the taxpayer is not operating at the registered address but has not been revoked a license and the TIN validity has not been terminated.

3. The TIN can be continued to be used in economic transactions from the date on which the decision to restore legal status by the business registration authority takes effect or the date when the tax authority announces the reactivation of the TIN.

4. The dossier requesting the reactivation of the TIN includes:

a) A written request for TIN reactivation;

b) Other relevant documents.

The TIN can continue to be used in economic transactions from the date on which the decision to restore the legal status by the business registration authority takes effect or from the date when the tax authority announces the reactivation of the TIN.

Where the taxpayer has suspended e-transactions, if the tax authority issues a notification of TIN reactivation in Vietnam, shall the transactions be continued? (Image from Internet)

Where the taxpayer has suspended e-transactions, if the tax authority issues a notification of TIN reactivation in Vietnam, shall the transactions be continued?

Based on Article 12 of Circular 19/2021/TT-BTC, it is stipulated as follows:

Suspension of Transactions with the Tax Authority by Electronic Means

1. In cases where the tax authority issues a Notice of Termination of TIN Validity, Notice that a taxpayer does not operate at the registered address according to the provisions of taxpayer registration laws, or a notice of enterprise dissolution/termination of existence/termination of operations by the enterprise registration authority according to the provisions of enterprise registration laws, the Tax Department's electronic portal immediately ceases handling electronic tax administrative procedures as of the day it updates the status of TIN termination. Concurrently, it sends a notice (according to form No. 03/TB-TDT attached to this Circular) regarding the suspension of electronic transactions to the taxpayer as specified in Clause 2, Article 5 of this Circular, the T-VAN service provider, and the bank or intermediary payment service provider in the case of the suspension of electronic tax payment service.

2. From the point of suspension of electronic tax transactions, the taxpayer is not permitted to execute electronic tax administrative procedures according to Clause 1, Article 1 of this Circular. Taxpayers can access information regarding prior electronic transactions on the General Department of Taxation's electronic portal, the competent state authority's electronic portal, or via the T-VAN service provider by using an account or the assigned electronic tax transaction code until the electronic document's storage period expires as stipulated.

3. Taxpayers who have ceased electronic transactions, in the event of a TIN reactivation notice by the tax authority, must re-register for electronic tax transactions as if registering for the first time according to Article 10 of this Circular.

Taxpayers who have stopped electronic transactions but have their TIN reactivated must re-register for electronic tax transactions as if registering for the first time.

Form 19/TB-DKT on Notice for TIN reactivation in Vietnam?

The latest 2024 TIN reactivation Notice Form is Form No. 19/TB-DKT issued in conjunction with Circular 105/2020/TT-BTC as follows:

Download the latest 2024 TIN reactivation Notice Form.