What are the components of the application for tax identification number reactivation? How to reactivate tax identification numbers in Vietnam?
How to reactivate tax identification numbers in Vietnam?
According to the provisions of Article 40 of the 2019 Law on Tax Administration in Vietnam on the reactivation of tax identification numbers (TINs) as follows:
- TINs of taxpayers who combine taxpayer registration with business registration shall be reactivated together with as their legal status is reactivated.
- For taxpayers directly registered with tax authorities, the application for TIN reactivation shall be submitted to their supervisory tax authorities in the following cases:
+ The competent authority revokes the decision on revocation of business registration certificate or equivalent license;
+ The taxpayer wishes to resume their business operations after the TIN deactivation application has been sent to the tax authority, but the tax authority has yet to issue a notification on TIN deactivation;
+ The tax authority has issued an announcement that the taxpayer does not have business operation at the registered address but has not revoked the licence or deactivated the TIN.
- The use of a TIN may be resumed from the effective date of the decision to restore legal status issued by the business registration authority or the date the tax authority reactivates the TIN.
What are the components of the application for tax identification number reactivation? How to reactivate tax identification numbers in Vietnam?
What are the components of the application for TIN reactivation in Vietnam?
Pursuant to Article 18 of Circular 105/2020/TT-BTC stipulating the application for TIN reactivation in Vietnam as follows:
- If a taxpayer, specified in clause 2 Article 4 hereof, has the TIN deactivated by the tax authority, following the revocation of establishment and operation license or certificate of household business registration or equivalent license by the competent authority, but then such competent authority reverses such revocation in writing, the taxpayer may file an application for TIN reactivation with the supervisory tax authority within 10 business days from the date on which the revocation is reversed.
- Required documents in the application:
+ Application form for TIN reactivation No. 25/DK-TCT hereto appended;
+ Copy of document reversing the revocation of establishment and operation license or equivalent license of the competent authority.
- After the taxpayer issues a notice of taxpayer’s non-operation at the registered address as prescribed in Article 17 hereof, if the business/cooperative registration certificate, certificate of operation registration of branch, representative office, certificate of household business registration, establishment and operation license or equivalent license has not been revoked and the TIN has not been deactivated, the taxpayer may file an application for TIN reactivation No. 25/DK-TCT hereto appended with the supervisory tax authority before the tax authority issues a notice of TIN deactivation as prescribed.
- If a taxpayer, specified in clause 2 Article 4 hereof, in seeking resumption of business after filing an application for TIN deactivation with the tax authority, and the tax authority has not issued a notice of TIN deactivation as prescribed in Article 14 and 16 hereof, the taxpayer may file an application for TIN reactivation No. 25/DK-TCT hereto appended with the supervisory tax authority before the tax authority issues a notice of TIN deactivation.
- If a taxpayer has filed an application for TIN deactivation due to division, consolidation, acquisition to the tax authority as prescribed in Article 14 hereof, but then the division decision, consolidation or acquisition agreement is reversed in writing and the business/cooperative registration authority has not terminated the operation of the transferor, acquired or consolidating enterprise/cooperative, the taxpayer may file an application for TIN reactivation with the supervisory tax authority before the tax authority issues a notice of TIN deactivation as prescribed in Article 16 hereof.
- Required documents in the application:
+ Application form for TIN reactivation No. 25/DK-TCT hereto appended;
+ Copy of document reversing the division decision, consolidation or acquisition agreement.
The taxpayer shall fulfill tax and invoice liabilities completely as prescribed in clause 4 Article 6 of Decree No. 126/2020/ND-CP dated October 19, 2020 before the TIN reactivation.
What is the application form for TIN reactivation in Vietnam?
The application form for TIN reactivation in Vietnam, form No. 25/DK-TCT issued together with Circular 105/2020/TT-BTC, is as follows:
Download the application form for TIN reactivation in Vietnam: here
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