Which system automatically generates the enterprise ID number in Vietnam?

Which system automatically generates the enterprise ID number in Vietnam?

According to Clause 3, Article 8 of Decree 01/2021/ND-CP regulating the enterprise ID number as follows:

Enterprise ID number, dependent unit number of an enterprise, business location number

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2. The enterprise ID number exists throughout the enterprise's operation and is not reissued to other organizations or individuals. When an enterprise ceases operations, the enterprise ID number will cease to be effective.

3. The enterprise ID number is automatically generated, sent, and received by the National Business Registration Information System and the taxpayer registration system and is recorded on the Business Registration Certificate.

4. State management agencies shall uniformly use the enterprise ID number for state management and information exchange about the enterprise.

5. The number for the dependent units of an enterprise is issued to branches and representative offices. This number also serves as the TIN for branches and representative offices.

6. The business location number comprises 5 digits issued in sequence from 00001 to 99999. This number is not the TIN of the business location.

7. In the case where an enterprise, branch, or representative office has its TIN terminated due to tax law violations, the enterprise, branch, or representative office must not use the TIN in economic transactions from the date the Tax Authority publicly announces the termination of the TIN's validity.

8. For branches and representative offices established before November 1, 2015, but not yet issued the dependent unit number, the enterprise should directly contact the Tax Authority to receive the 13-digit TIN, then proceed with the procedure to change the content of operational registration at the Business Registration Authority according to regulations.

9. For enterprises established and operating based on an Investment License or Investment Certificate (also a Business Registration Certificate) or equivalent legal documents, a License for Establishing and Operating Securities Business, the enterprise ID number is the TIN issued by the Tax Authority to the enterprise.

The enterprise ID number is automatically generated by the National Business Registration Information System and the taxpayer registration system.

Additionally, the enterprise ID number is the TIN issued by the Tax Authority to the enterprise.

Vietnam: What does the 10th digit of the 10-digit TIN signify? (Image from the Internet)

What is the significance of the 10th digit of the 10-digit TIN of enterprises in Vietnam?

Based on Clause 1, Article 5 of Circular 105/2020/TT-BTC guiding taxpayer registration regulations as follows:

TIN structure

1. Structure of the TIN

N1N2 N3N4N5N6N7N8N9 N10 - N11N12N13

Where:

- The first two digits N1N2 are the TIN's range number.

- The seven digits N3N4N5N6N7N8N9 are defined in a specific structure, increasing from 0000001 to 9999999.

- The digit N10 is the check digit.

- The three digits N11N12N13 are the sequences from 001 to 999.

2. The enterprise ID number, co-operative number, and dependent unit number of an enterprise, co-operative assigned according to the law on business registration and co-operative registration is the TIN.

3. Classification of TIN structure

a) The 10-digit TIN is used for enterprises, co-operatives, legal entities, or organizations without legal status that directly incur tax obligations; representative households, business households, and other individuals (hereinafter referred to as independent units).

b) The 13-digit TIN with a hyphen (-) separating the first 10 digits from the last 3 digits is used for dependent units and other entities.

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The structure of the 10-digit TIN is defined as follows:

N1N2 N3N4N5N6N7N8N9 N10

Where:

- The first two digits N1N2 are the range number of the TIN.

- The seven digits N3N4N5N6N7N8N9 are structured to increase from 0000001 to 9999999.

- The digit N10 is the check digit.

- The hyphen (-) is used to separate the first 10-digit group from the last 3-digit group.

Thus, the 10th digit of the 10-digit TIN is primarily a check digit in the TIN structure.

N1N2 N3N4N5N6N7N8N9 N10

+ N1N2 are the range numbers of the TIN.

+ N3N4N5N6N7N8N9 are defined in a structure, increasing from 0000001 to 9999999.

+ N10 is the check digit.

How long is the enterprise ID number valid?

Based on Clause 2, Article 8 of Decree 01/2021/ND-CP regulating the enterprise ID number as follows:

Enterprise ID number, dependent unit number of an enterprise, business location number

1. Each enterprise is issued a unique number called the enterprise ID number. This number is also the TIN and the social insurance organization participation number of the enterprise.

2. The enterprise ID number exists throughout the enterprise's operation and is not reissued to other organizations or individuals. When an enterprise ceases operations, the enterprise ID number will cease to be effective.

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Accordingly, an enterprise ID number is issued only once for each enterprise and exists throughout the enterprise's operation. Therefore, the enterprise ID number has no expiration date. Only when an enterprise ceases operations will the enterprise ID number cease to be effective.