Vietnam: What is the tax identification number? What are the instructions on registration of tax identification numbers?
What is a tax identification number in Vietnam?
According to the provisions of Clause 5, Article 3 of the Law on Tax Administration 2019, specific tax identification number are as follows:
"Article 3. Definitions
In this Law, the undermentioned terms shall be defined as follows:
...
5. “tax identification number” or “TIN” means a series of 10 or 13 digits and other characters assigned by tax authorities to taxpayers to serve tax administration."
Based on the concept of a tax number, the definition of specific tax identification number can be concluded as follows:
Individual tax identification number is a series of 10 or 13 digits and other characters assigned by tax authorities to taxpayers to serve tax administration.
A tax identification number is a unique number for individuals to use for the purpose of declaring all their income.
What are the uses of tax identification numbers in Vietnam?
The tax identification number is used to declare all incomes of an individual and pay taxes to the State Budget.
Vietnam: What is the tax identification number? What are the instructions on registration of tax identification numbers?
What are the 02 fastest ways to look up a tax identification number in Vietnam?
Taxpayers can look up their personal tax identification numbers in two ways:
Method 1:
Step 1: Access the Information page of the General Department of Taxation at http://tracuunnt.gdt.gov.vn/tcnnt/mstcn.jsp
Step 2: Enter your identity card number/citizen identification number and confirmation number. Then click Lookup.
Step 3: View tax identification number
Method 2:
Step 1: Access the Tax Website of the General Department of Taxation at https://thuedientu.gdt.gov.vn/
Step 2: Choose an individual
Step 3: Select Lookup NNT . information
Step 4: Enter ID/CCCD number and confirmation number. Then click Lookup.
Step 5: View tax identification number.
What are the instructions on registration of tax identification numbers in Vietnam?
Registration through the place that pays income:
The places to submit tax registration dossiers: Submit tax registration dossiers at income-paying agencies such as enterprises, companies, cooperatives, agencies, units, etc.
Dossier for registration of tax identification number:
- Authorization documents;
- One of the individual's papers such as: A copy of the citizen's identity card or a copy of the people's identity card that is still valid for individuals who are Vietnamese nationals; A copy of the valid Passport for individuals who are foreign nationals or Vietnamese nationals living abroad.
Steps of registration:
Step 1: Submit the application to the income paying agency
Step 2: The income-paying agency receives the dossier and sends it to the tax authority
Step 3: Issue a tax number.
Registration for a tax identification number online:
Step 1: Go to https://thuedientu.gdt.gov.vn/
Step 2: Log in to the system
In case the enterprise registers a tax identification number for its employees, the enterprise's accountant clicks on the box "Enterprise".
After clicking on the "Enterprise" box, the system will display the "Login to the system" interface, the accountant only needs to fill in the "Username", "Password" and select "Object" as "Person". taxpayer".
Step 3: Select the function "Register for tax"
Select "Tax registration" => "New registration to change personal information through the tax registration office" => select the file "05-DK-TH-TCT".
Step 4: Fill in the declaration information and submit
- Conduct online declarations.
- Enter the exact information of the employee who needs to register the tax identification number according to the ID card/CCCD in the declaration. In case the business wants to register two or more people for its accounting exam, click on the "Add line" box.
- Enter “Signing date” and fill in the name of the authorized representative in the “Legal representative” field.
- Click the box "Complete declaration" and "Submit tax registration dossier".
- After about 20 minutes, the registrants check the results at "Look up records".
Self-register at the tax office:
According to the provisions of Point b, Clause 9, Article 7 of Circular 105/2020/TT-BTC, the following regulations are specified:
"Article 7. Location of submission and application for initial tax registration
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9. As for taxpayers being individuals provided for in points k, n clause 2 Article 4 hereof.
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b) If an individual who neither has his/her income payer withhold and remit personal income taxes nor authorize the income payer to apply for tax registration, he/she shall file an application for tax registration with a tax authority stipulated as follows:
b.1) With the Department of Taxation of province where he/she has worked, if he/she is a resident earning income, wages from an international organization, embassy, or consulate in Vietnam but such organization has not withheld his/her income, wages for tax payment purpose. Required documents in the application for tax registration:
- Application form for tax registration No. 05-DK-TCT hereto appended;
- Copy of unexpired citizen identification card or ID card, for a Vietnamese nationality individual; copy of unexpired passport, for a foreign national or overseas Vietnamese.
b.2) With the Department of Taxation of province where the work occurs in Vietnam, if he/she earns income, wages from other overseas organizations, individuals.
Required documents in the application for tax registration are specified in point b.1 hereof, together with copy of the document, made by the employer, which assigns a foreign individual, non-resident in Vietnam as per the law on personal income tax, to work in Vietnam but still receives income on his/her home country payroll.
b.3) With the Sub-department of Taxation, regional Sub-department of Taxation of district where the individual incurs amounts payable to the state budget if he/she applies for tax registration through a tax return (the individual who incurs non-agricultural land use tax without a TIN; the individual who transfers a real estate without a TIN; the individual who incurs an amount payable to the state budget on non-current revenue, including: registration fee, capital assignment and other non-current revenues without a TIN).
Application for initial tax registration is a tax return as per the law on tax administration. If the tax return lacks of copies of unexpired personal documents (including citizen identification card or ID card, for an Vietnamese nationality individual; passport, for a foreign national or overseas Vietnamese), the taxpayer shall enclose one of the documents together with the tax return.
In case of absence of a tax return, if the tax authority and regulatory agency has their data linking available, the tax authority shall avail the transfer note sent by the regulatory agency.
b.4) With the Sub-department of Taxation, regional Sub-department of Taxation of district where the individual resides (permanent or temporary residence) for other circumstances. Required documents in the application for tax registration comply with point b.1 hereof."
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