Will failure to operate at the registered address result in the TIN deactivation in Vietnam?

Will the failure to operate at the registered address result in the TIN deactivation in Vietnam?

Based on Article 39 of the Tax Administration Law 2019, the conditions for deactivating the TIN are as follows:

(1) Taxpayers register with the taxpayer registration concurrently with business registration, cooperative registration, or business registration, thereby deactivating the TIN in the following cases:

- Ceasing business operations or dissolution, bankruptcy;

- Having the business registration certificate, cooperative registration certificate, or business registration certificate revoked;

- Being divided, merged, or consolidated.

(2) Taxpayers directly registering with the tax authority deactivate the TIN in the following cases:

- Ceasing business activities, no longer incurring tax obligations concerning non-business organizations;

- Having the business registration certificate or an equivalent license revoked;

- Being divided, merged, or consolidated;

- Receiving a notice from the tax authority that the taxpayer is not operating at the registered address;

- The individual is deceased, missing, or loses civil capacity as prescribed by law;

- Foreign contractors when contracts conclude;

- Contractors, investors participating in petroleum contracts upon contract conclusion or complete transfer of contract participation rights.

*Note:

- Taxpayers registering with taxpayer registration concurrently with business registration, cooperative registration, business registration, must register dissolution or cessation of activities at the business registration agency, cooperative registration agency, business registration as prescribed by law. Before proceeding at the business registration agency, cooperative registration agency, business registration, the taxpayer must register with the directly managing tax authority to complete tax obligations as prescribed by this Law and other relevant laws.

- Taxpayers directly registering with the tax authority must submit the TIN deactivation documentation to the directly managing tax authority within 10 working days from the date of the cessation of activities letter or business cessation or contract conclusion.

Thus, according to the regulation, in cases where the business registration certificate is revoked, the TIN is deactivated.

Will the failure to operate at the registered address result in the TIN deactivation in Vietnam? (Image from the Internet)

How do supervisory units with dependent units fulfill obligations before deactivating the TIN in Vietnam?

Pursuant to Clause 1 of Article 15 of Circular 105/2020/TT-BTC, the duties include:

Obligations taxpayers must complete before deactivating the TIN

1. For taxpayers as stipulated at Points a, b, c, d, đ, e, g, h, m, n Clause 2 Article 4 of this Circular:

- Taxpayers must submit a report on the usage status of invoices as prescribed by law on invoices;

- Taxpayers must complete the obligation of filing tax declarations, paying taxes, and handling excess tax payments, or uncredited VAT if any, as prescribed in Articles 43, 44, 47, 60, 67, 68, 70, 71 of the Tax Administration Law with the tax managing authority;

- In cases where the supervisory unit has dependent units, all dependent units must complete the procedure to deactivate the TIN before the supervisory unit's TIN is deactivated.

Thus, according to the regulation, if a supervisory entity has dependent units, each dependent unit must complete the procedure to deactivate its TIN before the supervisory entity's TIN is deactivated.

What is the regulation on the TIN deactivation dossier in Vietnam?

Based on Article 14 of Circular 105/2020/TT-BTC, the dossier for deactivating the TIN is as follows:

* The TIN deactivation dossier for taxpayers who register directly with the tax authority is the written request to deactivate the TIN using Form 24/DK-TCT Download attached to this Circular as prescribed by Articles 38, 39 of the Tax Administration Law 2019 and other documents as follows:

- For economic organizations and other organizations as prescribed at points a, b, c, d, n Clause 2 Article 4 of Circular 105/2020/TT-BTC

+ For supervisory entities, the dossier includes one of the following: A copy of the dissolution decision, a copy of the division decision, a copy of the consolidation contract, a copy of the merger contract, a copy of the decision to revoke the operation registration certificate by the competent authority, a copy of the cessation of activity notice, a copy of the conversion decision.

In case supervisory units have dependent units that have been assigned a 13-digit TIN, the supervisory entity must issue a cessation notice to the dependent units requesting them to complete the procedure to deactivate the TIN with the dependent unit's managing tax authority before deactivating the supervisory unit's TIN.

In cases where dependent units cannot fulfill their tax obligations to the state, as prescribed by the Tax Administration Law and its guiding documents, the supervisory entity must declare a commitment to assume responsibility for inheriting all tax obligations of the dependent unit. This declaration is submitted to the tax authority managing the dependent unit, and the supervisory entity continues the tax obligations with the managing authority of the dependent unit after the dependent unit's TIN is deactivated.

+ For dependent units, the dossier includes one of the following: A copy of the decision or notice to deactivate the activities of the dependent unit, a copy of the decision to revoke the operation registration certificate by the competent authority regarding the dependent unit.

- For contractors and investors participating in petroleum contracts, Vietnam Oil and Gas Group (Petrovietnam) as the representing domestic party in receiving profits shared from petroleum contracts; foreign contractors, subcontractors as prescribed at points đ, h Clause 2 Article 4 of Circular 105/2020/TT-BTC (except foreign contractors, subcontractors granted TINs as prescribed at Point e Clause 3 Article 5 of this Circular), the dossier must include: A copy of the contract liquidation statement, or a copy of the document regarding the complete transfer of capital participation rights in the petroleum contract for investors.

- For business households; individual businesses; business locations of business households, and individual businesses as prescribed at point i Clause 2 Article 4 of Circular 105/2020/TT-BTC, the dossier includes: A copy of the decision to revoke the Business Household Registration Certificate (if applicable).

* Enterprises, cooperatives, and dependent units of enterprises and cooperatives, before submitting the dossier to cease business operations at the business registration office or cooperative registration office, must submit the dossier to the directly managing tax authority to complete tax procedures and fulfill tax obligations within the statutory timeframe prescribed by the Law on Enterprises (for enterprises) and other relevant laws.

In cases where the Law on Enterprises and other relevant laws do not provide a deadline for taxpayers to submit the dossier to the tax authority, the taxpayer must submit the dossier to the directly managing tax authority within 10 (ten) working days from the decision of division, merger contract, consolidation contract, decision or notice from the enterprise, cooperative about ceasing the operation of branches or representative offices, or the decision to revoke the operation registration certificate of branches or representative offices.

* The TIN deactivation dossier for taxpayers who register with taxpayer registration concurrently with business registration, cooperative registration, business registration is the Written request for TIN deactivation using Form 24/DK-TCT Download attached to this Circular and other documents as follows:

- The dossier for deactivating the TIN of enterprises or cooperatives that have been divided, merged, or consolidated is one of the following: A copy of the division decision, a copy of the consolidation contract, a copy of the merger contract.

- The dossier for deactivating the TIN of dependent units of enterprises and cooperatives is one of the following: A copy of the decision or notice by the enterprise, cooperative about ceasing the operation of branches or representative offices; a copy of the decision to revoke the operation registration certificate of branches or representative offices by the competent state authority.

- The dossier for deactivating the TIN according to the decision, notice, or other documents of the competent state authority for each specific case as follows:

- Decision to dissolve enterprises, cooperatives; Decision to revoke the business registration certificate, operation registration certificate of branches, representative offices, business locations; registered dossier to cease the activities of an enterprise, cooperative upon division, consolidation, merger; registered dossier to cease the activities of branches or representative offices, business locations of an enterprise, cooperative; Notice of dissolution of enterprises, cooperatives; Notice of ceasing activities due to enterprise, cooperative divisions, consolidations, mergers; Notice of ceasing activities of branches or representative offices of enterprises, cooperatives from the business registration office, cooperative registration office.

- Decision, Notice to revoke the Business Household Registration Certificate; Establishment and operation licenses or equivalent documents of the licensing authority.

- Court’s Bankruptcy Declaration.

- Relevant documents from the competent authority confirming the individual is deceased, missing, or loses civil capacity (Death certificate or death notice, or documents replacing death notices as prescribed by the civil status law, or a court decision declaring a person deceased, missing, or losing civil capacity).

- Notice regarding the taxpayer not operating at the registered address as prescribed by Article 17 of Circular 105/2020/TT-BTC.

Regarding the TIN deactivation dossier, depending on the subject, different documents are required as mentioned above.