Who is assigned the 13-digit TIN in Vietnam from February 6, 2025?

What is a 13-digit TIN?

Based on point b, clause 4, Article 5 of Circular 86/2024/TT-BTC (Effective from February 6, 2025), the 13-digit TIN and a hyphen (-) to separate the first 10 digits from the last 3 digits are used for dependent units and other entities as specified in points c, e, g, clause 4, Article 5 of Circular 86/2024/TT-BTC.

Thus, the 13-digit TIN is assigned to dependent units or other entities, structured into 13 digits separated by a hyphen (-) between the first 10 and last 3 digits.

Who is assigned the 13-digit TIN in Vietnam from February 6, 2025? (Image from Internet)

Who is assigned the 13-digit TIN in Vietnam from February 6, 2025?

According to point b, clause 4, Article 5 of Circular 86/2024/TT-BTC, the entities assigned the 13-digit TIN from February 6, 2025, include:

(1) Taxpayers who are economic organizations or other organizations as prescribed in points a, b, c, d, n, clause 2, Article 4 of Circular 86/2024/TT-BTC, whether having legal personality or not but directly arising tax obligations and self-responsible for all tax obligations before the law, are assigned a 10-digit TIN.

Subordinate units established according to the law of these taxpayers, if arising tax obligations and directly declaring, paying tax, are assigned a 13-digit TIN.

(2) Organizations, individuals withholding, and paying on behalf, as prescribed in point g, clause 2, Article 4 of Circular 86/2024/TT-BTC are assigned a 10-digit TIN (hereinafter referred to as withholding TIN) for declaring and paying tax on behalf of foreign contractors, sub-contractors, foreign suppliers, organizations, and individuals with business contracts or cooperation documents if there is a demand for issuing a separate TIN for cooperation contracts.

Foreign contractors, subcontractors under point đ, clause 2, Article 4 of Circular 86/2024/TT-BTC are declared, and tax paid on their behalf by Vietnamese entities and are assigned a 13-digit TIN according to the withholding TIN of the Vietnamese entities to fulfill the tax obligations for foreign contractors in Vietnam.

When the taxpayer changes information, temporarily suspends, resumes operations or terminates, reactivates the TIN as per regulations applicable to the taxpayer’s identification number, the withholding TIN is updated correspondingly by the tax authority according to the taxpayer's registration information, status. Taxpayers do not need to submit dossiers according to Chapter II, Chapter III of Circular 86/2024/TT-BTC for the withholding TIN.

(3) Operators, joint operating companies, joint venture enterprises, organizations assigned by the Government of Vietnam to receive the share of oil or gas profits from Vietnam in overlapping oil and gas fields as prescribed in point h, clause 2, Article 4 of Circular 86/2024/TT-BTC are assigned a 10-digit TIN for each oil and gas contract or agreement or equivalent documentation.

Contractors, investors involved in oil and gas contracts are assigned a 13-digit TIN based on the 10-digit TIN of each oil and gas contract to fulfill separate tax obligations according to the contract (including corporate income tax on income from transferring interests in oil and gas contracts).

The parent company, Vietnam Oil and Gas Group, representing the host country, receives the share of profit from oil and gas contracts, is assigned a 13-digit TIN according to the 10-digit TIN of each contract to declare and pay tax on the shared profit for each contract.

What are regulations on the use of the 13-digit TIN in Vietnam?

The use of the 13-digit TIN is implemented according to Article 35 of the Tax Administration Law 2019 as follows:

- Taxpayers must record the assigned TIN on invoices, documents, materials when conducting business transactions; open deposit accounts at commercial banks, other credit institutions; declare taxes, pay taxes, apply for tax exemptions, reductions, refunds, non-tax collection, register customs declarations, and conduct other tax-related transactions for all obligations owed to the state budget, including when taxpayers operate in multiple localities.

- Taxpayers must provide the TIN to relevant agencies, organizations or record it on the dossier when carrying out administrative procedures under the one-stop mechanism with tax authorities.

- Tax authorities, State Treasury, commercial banks coordinating the collection of state budget, organizations authorized by the tax authorities to collect taxes use the TIN in tax management and tax collection into the state budget.

- Commercial banks, other credit institutions must record the TIN in account opening dossiers and transaction documents via the taxpayer's account.

- Other organizations and individuals involved in tax management use the assigned TINs when providing information related to determining tax obligations.

- When Vietnamese entities pay for organizations, individuals engaging in cross-border business activities based on digital platform intermediaries not present in Vietnam, they must use the assigned TIN to withhold, pay on behalf.

Note: When personal identification numbers are issued to the entire population, personal identification numbers will replace TINs.