Vietnam: Is it necessary to register to update the taxpayer's tax identification number (TIN) when changing the citizen identification number?
How is the tax identification number issued in Vietnam?
According to the provisions of the Vietnam tax Law, there are specific provisions for tax codes to be issued as follows:
Specifically, Clause 3, Article 30 of the Vietnam Law on Tax Administration 2019 stipulates:
- Each enterprise, business organization or other organization is issued with 01 unique TIN to use throughout its entire operation, from the date of taxpayer registration to the date of TIN deactivation. A taxpayer’s branches, representative offices and/or dependent units that pay their own tax shall be issued with separate TINs. In case an enterprise, organization, branch, representative office or dependent unit combines taxpayer registration via the interlinked single-window system with business registration, the number of the certificate of enterprise registration, cooperative registration and/or business registration (hereinafter referred to as “business registration certificate”) is also the TIN;
- Each individual is issued 01 unique TIN to use throughout their whole life. Any dependant of that individual shall be issued with a TIN for the purpose of claiming personal exemption for personal income taxpayers. The TIN issued to the dependant is also his/her personal TIN, which is used when paying his/her tax;
- Enterprises, organizations and individuals responsible for deducting and paying tax on behalf of taxpayers shall be issued with separate TINs for use when deducting tax;
- Issued TINs shall not be reissued to another taxpayer;
- TINs of enterprises, business organizations and other organizations shall remain unchanged after they are converted, sold, gifted or inherited;
- TIN issued to a household, household business or individual business is issued to the individual representing the household, household business or individual business.
Vietnam: Is it necessary to register to update the taxpayer's tax identification number (TIN) when changing the citizen identification number?
When the id number changes, is it necessary to update the tax code in Vietnam?
According to the provisions of Clause 3 Article 10 of Circular 105/2020 / TT-BTC as follows:
Article 10. Location of submission and application for amendments to tax registration
Location of submission and application for amendments to tax registration are specified in Article 36 of the Vietnam Law on Tax Administration and the following regulations:
…
3. The taxpayer being individual specified in point k, l or n clause 2 Article 4 hereof shall file an application for amendments to his/her or dependent’s tax registration information (including the case of alternation of the supervisory tax authority) with the income payer or the Sub-department of Taxation or regional Sub-department of Taxation of district where he/she registers permanent or temporary residence (if he/she has not worked at the place of income payer) as follows:
a) The application for amendments to tax registration, filed with the income payer, includes: A letter of authorization (if the taxpayer has not authorized the income payer before) and copies of documents having changes related to the tax registration of the taxpayer or his/her dependent(s).
The income payer shall consolidate amendments to tax registration of the individual or dependent(s) in a single application form for tax registration No. 05-DK-TH-TCT or 20-DK-TH-TCT hereto appended and file it with their supervisory tax authority.
b) The application for amendments to tax registration, filed with the tax authority in person, includes:
- Application form for amendments to tax registration No. 08-MST hereto appended;
- Copy of unexpired citizen identification card or ID card, for an Vietnamese nationality individual; copy of unexpired passport, for a foreign national or overseas Vietnamese, if the tax registration information thereon is changed.
Accordingly, when changing tax registration information, individuals need to authorize income-paying organizations to update information according to regulations.
For self-registered individuals who do not work for any organization, the individual contacts the tax authority to submit the form 08-MST for updated information.
When to apply for a tax identification number in Vietnam?
Pursuant to Clause 1, Article 30 of the Vietnam Law on Tax Administration 2019 stipulates as follows:
Article 30. Applying for taxpayer registration and TIN issuance
1. Taxpayers must apply for taxpayer registration and shall be issued with TINs by tax authorities before beginning their business operations or incurring amounts payable to the state budget. The following entities shall apply for taxpayer registration:
a) Enterprises, organizations and/or individuals shall apply for taxpayer registration through the interlinked single-window system together with enterprise, cooperative or business registration (hereinafter referred to as “business registration”) as prescribed in the Vietnam Law on Enterprises and other relevant regulations;
b) Organizations and individuals beside those stipulated in Point a of this clause shall register directly with tax authorities as regulated by the Minister of Finance.
Thus, before starting production and business activities or incurring obligations to the state budget, tax registration must be carried out to be granted a tax code.
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