How to quickly and accurately lookup a personal tax identification number? When do you need to register a tax identification number in Vietnam?
What is a Tax Identification Number in Vietnam (TIN)?
Based on Clause 5, Article 3 of the Law on Tax Administration 2019, the definition of a TIN is given as follows:
“Article 3. Interpretation of terms
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5. A Tax Identification Number (TIN) is a sequence of 10 or 13 digits and other characters issued by the tax agency to the taxpayer for tax management purposes.”
Thus, a TIN is a sequence of 10 or 13 digits and characters issued by the tax agency to manage taxpayers according to the law.
How to quickly and accurately lookup a personal tax identification number? When do you need to register a tax identification number in Vietnam?
When is it necessary to register for a TIN in Vietnam?
Based on Clause 1, Article 30 of the Law on Tax Administration 2019, the regulations are as follows:
“Article 30. Taxpayer registration and issuance of tax identification numbers
1. Taxpayers must carry out taxpayer registration and be issued a TIN by the tax authority before commencing production, business activities, or incurring obligations to the State budget. Entities required to register for taxes include:
a) Enterprises, organizations, individuals carrying out taxpayer registration under the one-stop-shop mechanism along with business registration, cooperative registration, business activities registration as stipulated by the Enterprise Law and related legal provisions;
b) Organizations and individuals not covered under point a of this clause must directly register with the tax authority according to the regulations of the Ministry of Finance.”
Thus, taxpayers must carry out taxpayer registration with the tax authority before commencing production, business activities, or incurring obligations to the State budget.
Are enterprises and individuals in Vietnam issued only one TIN?
Based on Clause 3, Article 30 of the Law on Tax Administration 2019, the regulation is as follows:
“Article 30. Taxpayer registration and issuance of tax identification numbers
...
3. The issuance of TINs is prescribed as follows:
a) Enterprises, economic organizations, and other organizations are issued a single TIN for use throughout their operational period from taxpayer registration until the termination of the TIN’s validity. Taxpayers with branches, representative offices, and dependent units fulfilling tax obligations are issued dependent TINs. If enterprises, organizations, branches, representative offices, or dependent units register for taxes under the one-stop-shop mechanism along with business registration, cooperative registration, business activities registration, then the number on the business registration certificate, cooperative registration certificate, business activities registration certificate, also serves as the tax identification number;
b) Individuals are issued a single TIN for use throughout their lifetime. Dependents of individuals are issued TINs for the purpose of family circumstance deductions for personal income taxpayers. The TIN issued to dependents simultaneously serves as the individual’s TIN if dependents incur obligations to the state budget;
c) Enterprises, organizations, and individuals responsible for withholding and paying taxes on behalf of others are issued a replacement TIN to carry out the declaration and payment of taxes on behalf of those taxpayers;
d) Issued TINs shall not be reused to issue to other taxpayers;
dd) The TIN of an enterprise, economic organization, or other organization shall remain unchanged following conversion of business forms, sales, transfers, gifting, or inheritance;
e) TINs issued to households, individual business proprietors, and business individuals are the TINs issued to the representative individuals of households, individual business proprietors, and business individuals.”
Accordingly, enterprises are issued a single TIN for the duration of their operational period, and individuals are issued a single TIN for their lifetime.
Vietnam: What forms of taxpayer registration are there?
Based on Clause 4, Article 30 of the Law on Tax Administration 2019, the regulation is as follows:
“Article 30. Taxpayer registration and issuance of tax identification numbers
...
4. Tax registration includes:
a) Initial tax registration;
b) Notification of changes in taxpayer registration information;
c) Notification of temporary suspension of activities, business;
d) Termination of TIN validity;
dd) Restoration of TIN.”
There are five forms of taxpayer registration as prescribed above.
How to lookup a personal TIN in Vietnam?
Step 1: The taxpayer accesses the website http://tracuunnt.gdt.gov.vn/tcnnt/mstcn.jsp
Step 2: The taxpayer selects the "Thông tin về người nộp thuế TNCN" section
Step 3: The taxpayer enters the ID number or citizen identification card number as required
Step 4: The taxpayer enters the verification code and selects "Tra cứu" to view the results.
Here is the guide to quickly and accurately lookup a personal TIN. Regards!
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