What Are Instructions for Canceling Personal Tax Identification Numbers Directly at the Tax Registration Authority in Vietnam in 2024?
Instructions for Canceling Personal Tax Identification Numbers Directly at the Tax Registration Authority in Vietnam in 2024
Pursuant to the regulations in Official Dispatch 896/TCT-KK in 2016 of the General Department of Taxation on issuing tax identification numbers for individuals paying personal income tax, the guidelines for individuals with two tax identification numbers are as follows:
- If the personal income tax identification number has been issued, and the ID number is changed from 09 digits to 12 digits, procedures for changing taxpayer registration information must be performed according to regulations. A new tax identification number should not be issued according to the new citizen identity card (citizen ID card) number.
- If the local tax authority where the individual has moved has issued a new tax identification number according to the new citizen ID card number, the new tax identification number must be revoked. The taxpayer should be guided and supported to use the previously issued tax identification number to declare and pay / deduct the arising income according to regulations.
In cases where an individual has more than one tax identification number, the individual must terminate the effect of the later issued tax identification number and only use the initially issued tax identification number.
Steps to cancel a personal tax identification number directly at the Tax Registration Authority in 2024 are as follows:
Step 1: The taxpayer submits the dossier directly to the managing tax authority or via postal service.
The dossier includes:
- A written request to terminate the effect of the tax identification number using Form No. 24/Dk-TCT (as regulated in Circular 105/2020/TT-BTC)
- A copy of the citizen ID card.
Step 2: The tax authority processes the taxpayer registration dossier
- If the dossier is complete, the taxpayer will be notified about the acceptance of the dossier, and the handling time of the taxpayer registration dossier will be no later than 3 working days from the date of receiving the complete dossier.- If the dossier is incomplete, the taxpayer will be notified of the result no later than 2 working days from the date of receiving the dossier.
Can A Vietnamese Citizens Have Multiple Tax Identification Numbers?
According to Clause 3, Article 30 of The Law on Tax Administration 2019 regarding the issuance of tax identification numbers:
Subjects of taxpayer registration and issuance of tax identification numbers
...
3. The issuance of tax identification numbers is regulated as follows:
a) Enterprises, economic organizations, and other entities are issued a single tax identification number to be used throughout their operations from taxpayer registration until the termination of the tax identification number. Taxpayers with branches, representative offices, or dependent units directly fulfilling tax obligations are issued dependent tax identification numbers. If enterprises, organizations, branches, representative offices, or dependent units perform taxpayer registration under the one-stop shop mechanism along with enterprise registration, cooperative registration, or business registration, the number recorded on the certificate of enterprise registration, certificate of cooperative registration, or certificate of business registration is also the tax identification number.
b) Individuals are issued a single tax identification number to be used throughout their lifetime. Dependents of individuals are issued tax identification numbers for the purpose of family circumstance deductions for personal income tax liability. The tax identification number issued for dependents is also the individual's tax identification number when the dependent incurs obligations to the state budget.
c) Enterprises, organizations, and individuals responsible for withholding, remitting taxes on behalf of others are issued tax identification numbers for such purposes to fulfill tax declaration and payment obligations on behalf of taxpayers.
d) Issued tax identification numbers cannot be reused for other taxpayers.
dd) The tax identification number of enterprises, economic organizations, and other entities remain unchanged after a change in type, sale, transfer, donation, or inheritance.
e) The tax identification number issued to households, business households, and business individuals is the tax identification number issued to the representative of the household, business household, or business individual.
Individuals are not permitted to have multiple tax identification numbers. One person is issued a single tax identification number for their entire life.
Vietnam: How to Cancel a Personal Tax Identification Number Online at Home in 2024?
Aside from directly submitting the dossier to the tax authority, individuals can also perform this action online at the website https://thuedientu.gdt.gov.vn/.
However, individuals must have an electronic tax transaction account.
If you do not have one, you can register for an electronic tax transaction account per the steps guided in Official Dispatch 377/TCT-DNNCN 2021.
Specifically, the steps to cancel a personal tax identification number online are as follows:
Step 1: Access the website https://thuedientu.gdt.gov.vn
Step 2: Log in using your tax identification number and password
Step 3: Select "Tax Registration" (2) then choose "Declare and submit tax registration dossier" (3). In the "Choose dossier" section, select "24/DK-TCT - Written request to terminate the effect of the tax identification number (TT 105/2020)" (4) and click "continue"
Step 4: Prepare the written request to terminate the effect of the tax identification number using Form No. 24/DK-TCT and attach the necessary documents depending on the specific case.
(The system will automatically fill in the taxpayer's personal information stored in the database if available.)
Step 5: Submit the dossier with a digital signature and wait for the tax authority’s response
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