Where to download form 24/DK-TCT for the request to TIN deactivation in Vietnam?
Where to download the form 24/DK-TCT for TIN deactivation in Vietnam?
Currently, the document requesting the TIN deactivation is form number 24/DK-TCT issued with Circular 105/2020/TT-BTC (document effective until February 6, 2025).
The form number 24/DK-TCT is as follows:
Download form 24/DK-TCT for the request to deactivate a TIN
Where to download form 24/DK-TCT for the request to TIN deactivation in Vietnam? (Image from the Internet)
When does a taxpayer deactivate their TIN in Vietnam?
Based on Clause 2, Article 39 of the Law on Tax Administration 2019, the cases in which a taxpayer deactivates their TIN are as follows:
TIN deactivation
- Taxpayers who register taxes along with business registration, cooperative registration, or business registration shall deactivate their TIN in the following instances:
a) Cessation of business operations or dissolution, bankruptcy;
b) Revocation of the certificate of business registration, cooperative registration certificate, or business registration certificate;
c) Division, merger, or consolidation.
2. Taxpayers who register directly with the tax authority shall deactivate their TIN in the following cases:
a) Cessation of business operations, no longer generating tax obligations for non-business organizations;
b) Revocation of business registration certificate or equivalent license;
c) Division, merger, or consolidation;
d) Notification by the tax authority of the taxpayer not operating at the registered address;
đ) Individual death, missing status, or legal incapacitation according to law;
e) Foreign contractor when the contract ends;
g) Contractor, investor participating in an oil and gas contract when the contract ends or transferring all participation rights in the oil and gas contract.
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Thus, taxpayers registering directly with the tax authority shall deactivate their TIN in the following cases:
- Cessation of business operations, no longer generating tax obligations for non-business organizations;
- Revocation of business registration certificate or equivalent license;
- Division, merger, or consolidation;
- Notification by the tax authority of the taxpayer not operating at the registered address;
- Individual death, missing status, or legal incapacitation according to law;
- Foreign contractor when the contract ends;
- Contractor, investor participating in an oil and gas contract when the contract ends or transferring all participation rights in the oil and gas contract.
Vietnam: What does the application for TIN deactivation include?
Based on Clause 1, Article 14 of Circular 105/2020/TT-BTC regulations on the dossier for TIN deactivation include:
(1) A document requesting the deactivation of the TIN as specified in form 24/DK-TCT issued with Circular 105/2020/TT-BTC pursuant to Article 38, Article 39 of Law on Tax Administration 2019.
(2) Other documents (if any):
- For business households, business individuals, business locations of business households, business individuals as specified in point i Clause 2 Article 4 of Circular 105/2020/TT-BTC, the required dossier is: A copy of the decision to revoke the Business Registration Certificate of the business household (if any).
What are the principles for deactivating a TIN in Vietnam?
Based on Clause 3, Article 39 of the Law on Tax Administration 2019, the principles for deactivating a TIN are as follows:
TIN deactivation
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- Taxpayers who register directly with the tax authority shall deactivate their TIN in the following cases:
a) Cessation of business operations, no longer generating tax obligations for non-business organizations;
b) Revocation of business registration certificate or equivalent license;
c) Division, merger, or consolidation;
d) Notification by the tax authority of the taxpayer not operating at the registered address;
dd) Individual death, missing status, or legal incapacitation according to law;
e) Foreign contractor when the contract ends;
g) Contractor, investor participating in an oil and gas contract when the contract ends or transferring all participation rights in the oil and gas contract.
3. The principles for deactivating a TIN are defined as follows:
a) The TIN cannot be used in economic transactions from the date the tax authority announces its deactivation;
b) The TIN of an organization, once deactivated, cannot be reused, except in cases provided for in Article 40 of this Law;
c) The TIN of a business household or business individual, when deactivated, shall not deactivate the TIN of the household business representative and can be used to fulfill other tax obligations of that individual;
d) When an enterprise, economic organization, other organization, or individual deactivates the TIN, the TIN used for tax representative purposes must also be deactivated;
dd) When the taxpayer is a managing unit that deactivates its TIN, the dependent units must also deactivate their TINs.
From these regulations, it can be seen that the principles for deactivating a TIN are:
- The TIN cannot be used in economic transactions from the date the tax authority announces its deactivation;
- The TIN of an organization, once deactivated, cannot be reused, except in cases provided for in Article 40 of the Law on Tax Administration 2019;
- The TIN of a business household or business individual, when deactivated, shall not deactivate the TIN of the household business representative and can be used to fulfill other tax obligations of that individual;
- When an enterprise, economic organization, other organization, or individual deactivates the TIN, the TIN used for tax representative purposes must also be deactivated;
- When the taxpayer is a managing unit that deactivates its TIN, the dependent units must also deactivate their TINs.
