Vietnam: What is the simplest way to remove TINs at the electronic tax website? What regulations must the use of TINs comply with?
How many tax identification numbers (TIN) are issued to each individual?
Pursuant to Clause 3, Article 30 of the 2019 Law on Tax Administration in Vietnam on TIN issuance as follows:
Applying for taxpayer registration and TIN issuance
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2. Types of TINs:
a) 10-digit TINs shall be issued to enterprises and organizations that are legal persons; representatives of households, household businesses and other individuals;
b) 13-character TINs shall be issued to dependent units and other entities;
c) The Minister of Finance shall elaborate this clause.
3. Issuance of TINs:
a) 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;
b) 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;
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Thus, each individual is issued 01 unique TIN to use throughout their whole life.
Vietnam: What is the simplest way to remove TINs at the electronic tax website? What regulations must the use of TINs comply with?
What is the simplest way to remove TINs at the electronic tax website?
Below is the way to remove TINs at the electronic tax website:
Step 1: Access the electronic tax page of the General Department of Taxation at the link https://thuedientu.gdt.gov.vn/
Step 2: Log in to your account or register if you don't have an account yet
Step 3: Select [Tax registration] and then select [Declaration and submission of tax registration documents]
Step 4: Choose to fill in the tax code termination declaration
Step 5: Fill in the declaration attached to the corresponding document.
Step 6: Send documents with a digital signature and wait for confirmation from tax authorities.
Note: taxpayers need to register for an electronic tax transaction account and have a digital signature
What regulations must the use of TINs comply with?
Pursuant to Article 35 of the 2019 Law on Tax Administration in Vietnam stipulating as follows:
Use of TINs
1. Taxpayers must include their TINs in invoices, records and/or materials when making business transactions; opening deposit accounts at commercial banks and/or other credit institutions; declaring tax, pay tax, applying for tax exemption, tax reduction, tax refund and/or tax cancellation; filing customs declarations and making other tax-related transactions for all amounts payable to the state budget, including the case where taxpayers’ businesses operate across different locations.
2. Taxpayers must provide their TINs to relevant agencies and/or organizations or include their TINs in their applications when following administrative procedures of tax authorities via the interlinked single-window system.
3. Tax authorities, the State Treasury and commercial banks and other organizations authorized by tax authorities to collect tax shall use TINs of taxpayers for the purpose of tax administration and tax collection.
4. Commercial banks and other credit institutions must include TINs in the taxpayers’ applications for opening accounts and in records of transactions via accounts.
5. Other organizations and individuals participating in tax administration shall use TINs of taxpayers when providing information related to the determination of tax liabilities.
6. When a Vietnamese party makes a payment to an organization/individual whose cross-border business is based on a digital intermediary platform outside of Vietnamese territories, it must use the TIN assigned to this organization/individual to deduct and pay tax on behalf of such organization/individual.
7. Personal identification numbers shall replace TINs when they are issued to the whole population.
Thus, the use of TINs must comply with the following regulations:
- Taxpayers must include their TINs in invoices, records and/or materials when making business transactions; opening deposit accounts at commercial banks and/or other credit institutions; declaring tax, pay tax, applying for tax exemption, tax reduction, tax refund and/or tax cancellation; filing customs declarations and making other tax-related transactions for all amounts payable to the state budget, including the case where taxpayers’ businesses operate across different locations.
- Taxpayers must provide their TINs to relevant agencies and/or organizations or include their TINs in their applications when following administrative procedures of tax authorities via the interlinked single-window system.
- Tax authorities, the State Treasury and commercial banks and other organizations authorized by tax authorities to collect tax shall use TINs of taxpayers for the purpose of tax administration and tax collection.
- Commercial banks and other credit institutions must include TINs in the taxpayers’ applications for opening accounts and in records of transactions via accounts.
- Other organizations and individuals participating in tax administration shall use TINs of taxpayers when providing information related to the determination of tax liabilities.
- When a Vietnamese party makes a payment to an organization/individual whose cross-border business is based on a digital intermediary platform outside of Vietnamese territories, it must use the TIN assigned to this organization/individual to deduct and pay tax on behalf of such organization/individual.
- Personal identification numbers shall replace TINs when they are issued to the whole population.
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