Who must register for a TIN in Vietnam?

Who must register for a TIN in Vietnam?

According to Clause 5, Article 3 of the Law on Tax Administration 2019, a TIN is a sequence of 10 digits or 13 digits and other characters issued by the tax authority to the taxpayer for tax management purposes.

Based on Clause 1, Article 30 of the Law on Tax Administration 2019, taxpayers must implement taxpayer registration and be issued a TIN by the tax authority before starting production, business activities, or incurring obligations with the state budget. Subjects of taxpayer registration include:

- Enterprises, organizations, and individuals implementing taxpayer registration through a single-window mechanism along with enterprise, cooperative, or business registration as stipulated by the Enterprise Law and related legal provisions;

- Organizations and individuals not covered by point a, Clause 1, Article 30 of the Law on Tax Administration 2019, implementing direct taxpayer registration with the tax authority as regulated by the Minister of Finance.

Who must register for a TIN in Vietnam? (Image from the Internet)

Vietnam: What does a taxpayer registration application include?

According to Article 31 of the Law on Tax Administration 2019, the initial taxpayer registration application includes:

- For taxpayers registering alongside enterprise, cooperative, or business registration, the taxpayer registration application is the enterprise, cooperative, or business registration dossier as stipulated by law.

- For organizations registering directly with the tax authority, the taxpayer registration application includes:

+ Taxpayer registration declaration form;

+ Copy of the establishment and operating license, establishment decision, investment registration certificate, or other equivalent documents issued by the competent authority which are still valid;

+ Other related documents.

- For households, business households, individuals registering directly with the tax authority, the taxpayer registration application includes:

+ Taxpayer registration declaration form or tax declaration form;

+ Copy of the national ID card, copy of the citizen identification card, or copy of the passport;

+ Other related documents.

What does personal TIN registration at the tax authority include?

Based on sub-clause b.1, point b, Clause 9 of Article 7 in Circular 105/2020/TT-BTC and Decision 2589/QD-BTC in 2021, individuals paying personal income tax directly without using a paying agency or without authorizing the paying agency to register must submit their taxpayer registration application to the tax authority as follows:

Step 1: Prepare the dossier

The registration dossier will vary depending on the case and the subject:

(1) For resident individuals earning income from wages and salaries paid by international organizations, embassies, consulates in Vietnam, where tax deduction has not been performed:

- Taxpayer registration declaration form No. 05-DK-TCT issued along with the circular;

- Copy of the citizen identification card or a valid national ID card for individuals with Vietnamese nationality; a valid copy of the passport for individuals with foreign nationality or Vietnamese nationality living abroad.

(2) For individuals earning income from wages and salaries paid by foreign organizations or individuals:

- Taxpayer registration declaration form No. 05-DK-TCT issued along with the circular;

- Copy of the citizen identification card or a valid national ID card for individuals with Vietnamese nationality; a valid copy of the passport for individuals with foreign nationality or Vietnamese nationality living abroad;

- Copy of the appointment letter from the employing organization if the individual is a foreigner not residing in Vietnam appointed to work in Vietnam but receiving income abroad.

(3) At the Tax Departments where individuals have obligations towards the state budget, for individuals registering a TIN through the tax filing dossier (individuals with land use tax obligations, individuals transferring real estate without a TIN; individuals with infrequent obligations such as registration fees, capital transfer, and other infrequent obligations without a TIN):

- The initial taxpayer registration application is the tax filing dossier as per Law on Tax Administration. If the tax filing dossier lacks valid copies of personal documents (including: the citizen identification card or national ID card for individuals with Vietnamese nationality; a passport for individuals with foreign nationality or Vietnamese nationality living abroad), the taxpayer must submit one of these with the tax filing dossier.

- Where tax authorities and other governmental agencies have implemented interagency communication, the tax authority will use transfer information from the government body if no tax filing dossier is available.

(4) Other cases to be handled at the local Tax Department where the individual resides (registered permanent or temporary residence), the taxpayer registration application includes:

- Taxpayer registration declaration form No. 05-DK-TCT issued along with the circular;

- Copy of the citizen identification card or a valid national ID card for individuals with Vietnamese nationality;

- Copy of a valid passport for individuals with foreign nationality or Vietnamese nationality living abroad.

Step 2: Tax authority receives the dossier

- The tax officer receives the dossier, stamps it, and indicates the date of receipt, the quantity of documents according to the list of dossier items for direct submissions at the tax office. The tax officer will issue a receipt with the date of the result and the processing time for the received dossier;

- For dossiers sent via postal service: The tax officer stamps the receipt, indicates the date of receipt on the dossier, and records the tax office's document number;

The tax officer checks the taxpayer registration application. If the dossier is incomplete and requires clarification, additional information, or documentation, the tax authority will notify the taxpayer using form No. 01/TB-BSTT-NNT in Appendix 2 issued with Decree 126/2020/ND-CP, dated October 19, 2020 by the Government of Vietnam, within 2 (two) working days from the date of receipt of the dossier.

Step 3: Return the result

The tax officer issues a receipt with the date of result collection for dossiers requiring the tax authority to issue results to the taxpayer, indicating the processing time for each type of received dossier.