Which entities shall be issued 10-digit TINs in Vietnam according to Circular 86?

Which entities shall be issued 10-digit TINs in Vietnam according to Circular 86?

Based on the provisions in point a, clause 4, Article 5 of Circular 86/2024/TT-BTC (Effective from February 6, 2025), the 10-digit TIN is applicable to:

- Enterprises, cooperatives, organizations with legal personality, or organizations without legal personality but directly incurring tax obligations (hereinafter referred to as independent entities);

- Individuals who are foreign nationals or Vietnamese nationals living abroad without personal identification numbers established from the national population database.

What is the structure of the 10-digit TINs in Vietnam according to Circular 86?

The structure of the 10-digit TIN is determined according to clause 2, Article 5 of Circular 86/2024/TT-BTC (Effective from February 6, 2025) as follows:

Where:

- The first two digits, N1N2, represent the TIN segment.

- The seven digits, N3N4N5N6N7N8N9, are specified according to a fixed structure, incrementing in the range from 0000001 to 9999999.

- The digit N10 is a check digit.

Which entities shall be issued 10-digit TINs in Vietnam according to Circular 86? (Image from the Internet)

What are the responsibilities of taxpayers when using the 10-digit TIN in Vietnam?

Based on the provisions in Article 35 of the Law on Tax Administration 2019 concerning the use of the TIN as follows:

Use of the TIN

1. Taxpayers must record the issued TIN on invoices, documents, and records when conducting business transactions; opening deposit accounts at commercial banks, other credit institutions; declaring taxes, paying taxes, exempting taxes, reducing taxes, refunding taxes, not collecting taxes, registering customs declarations, and carrying out other tax-related transactions concerning all obligations to the state budget, even in cases where taxpayers operate in multiple localities.

2. Taxpayers must provide their TIN to concerned agencies or organizations or record the TIN on files when executing administrative procedures under the one-stop-shop mechanism with the tax administration agency.

3. The tax administration agency, the State Treasury, commercial banks in cooperation with the state budget collection, the organization authorized by the tax agency to collect taxes, use the taxpayer's TIN in tax administration and collection to the state budget.

4. Commercial banks and other credit institutions must record the TIN in account opening documents and transaction documents through the taxpayer's account.

5. Other organizations and individuals participating in tax management shall use the taxpayer's issued TIN when providing information related to tax obligation determination.

6. When the Vietnamese side pays an organization or individual engaged in cross-border business activity on a digital intermediary platform not present in Vietnam, it must use the issued TIN of the organization or individual to deduct and pay on their behalf.

7. When the personal identification number is issued to the entire population, it shall be used in place of the TIN.

Taxpayers must record the issued 10-digit TIN on invoices, documents, and records when conducting business transactions; opening deposit accounts at commercial banks, other credit institutions; declaring taxes, paying taxes, exempting taxes, reducing taxes, refunding taxes, not collecting taxes, registering customs declarations, and carrying out other tax-related transactions concerning all obligations to the state budget, even in cases where taxpayers operate across different localities.

Taxpayers must provide the 10-digit TIN to concerned agencies or organizations or record the TIN on files when executing administrative procedures under the one-stop-shop mechanism with the tax administration agency.

Moreover, according to clause 6, Article 6 of the Law on Tax Administration 2019, taxpayers are strictly prohibited from using another taxpayer's TIN to commit illegal acts or allowing others to use their own TIN in non-conforming manners.

Note:

+ Other organizations and individuals participating in tax management shall use the taxpayer's issued TIN when providing information related to tax obligation determination.

+ When the Vietnamese side pays an organization or individual engaged in cross-border business activity on a digital intermediary platform not present in Vietnam, it must use the issued TIN of that organization or individual to deduct and pay on their behalf.

+ When the personal identification number is issued to the entire population, it shall be used in place of the TIN.