TIN reactivation procedures in Vietnam

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1. Cases of TIN reactivation in Vietnam

According to the provisions of Clause 2, Article 40 of the Law on Tax Administration 2019, businesses can submit applications to reactivate the TIN in the following cases:

- 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.

2. TIN reactivation procedures in Vietnam

Step 1: Prepare TIN reactivation documents

- Case 1: For taxpayers specified in Clause 2, Article 4 of Circular 105/2020/TT-BTC, if they receive a document from the competent authority revoking the business registration certificate or equivalent legally issued documents previously, the taxpayer shall submit a reinstatement dossier for the tax identification number (TIN) no later than 10 days from the date of receiving the document revoking the retrieval document

Documents needed to prepare include:

+ Written request for TIN reactivation according to Form No. 25/DK-TCT issued with Circular 105/2020/TT-BTC.

Form No. 25/DK-TCT: Download

+ A copy of the document canceling the document revoking the Business Establishment License or other documents of equivalent legal value.

- Case 2: After the Tax Authority notifies the taxpayer who is not operating at the registered address as prescribed in Article 17 of Circular 105/2020/TT-BTC but has not issued a document revoking the business registration certificate or an equivalent legal permit and has not terminated the validity of the TIN, the taxpayer is responsible for submitting a reinstatement application to the tax administration directly before the date the Tax Authority issues the notification of termination of TIN's validity as prescribed.

Documents needed to prepare include:

+ Written request for TIN reactivation according to Form No. 25/DK-TCT issued with Circular 105/2020/TT-BTC.

- Case 3: For taxpayers who want to continue business operations when the TIN expires and send it to the tax authority but have not received a response about TIN termination, they need to submit a declaration to restore the TIN. before the date of issuance of the Notice of TIN Termination by the Tax Administration Agency (according to Clause 2, Article 4 of Circular 105/2020/TT-BTC).

TIN reactivation documents include:

+ Written request for TIN reactivation according to Form No. 25/DK-TCT issued with Circular 105/2020/TT-BTC.

- Case 4: For taxpayers who have submitted an application to terminate the validity of TIN due to business separation or consolidation according to the provisions in Article 14 of Circular 105/2020/TT-CP, but later cancel the application to terminate the validity of TIN, the taxpayer is required to submit an application to reinstate TIN before the date of issuance of the notification of termination of TIN's validity as prescribed by law.

TIN reactivation documents include:

+ Written request for TIN reactivation according to Form No. 25/DK-TCT issued with Circular 105/2020/TT-BTC.

+ Copy of document canceling the right to divide or merge.

Step 2: Process documents and return TIN reactivation results

- Case 1 and case 4:

After receiving the application for reinstating TIN, the tax authority will review and provide the result of the application within 03 working days. In the event that the tax authority identifies any errors in the termination of TIN's validity by the taxpayer, the following actions will be taken:

+ Prepare a notice of TIN reactivation according to Form No. 19/TB-DKT issued with Circular 105/2020/TT-BTC and send it to taxpayers.

Form No. 19/TB-DKT: Download

+ In case the taxpayer submits the original application for TIN termination, the Tax Authority needs to reprint the Tax Registration Certificate or notify the taxpayer of the TIN.

The Tax Administration will update the status of the TIN reactivation for taxpayers to monitor on the Tax Registration Application System right on the day the decision to restore the TIN is issued.

Case 2:

After receiving the TIN reactivation application, the agency will review the application within 10 working days. At the same time, the tax authority will make a list of missing documents and procedures, verify the reality at the taxpayer's business address, and impose penalties for violations of tax regulations. Taxpayers are responsible for completing additional documents and requests from tax authorities.

After the tax authority completes the inspection, the TIN reactivation application will be processed, like in cases 1 and 4.

Case 3:

After receiving the TIN reactivation application, the agency will review the application within 10 working days. In addition, the tax authority establishes missing tax declaration records, the situation of using invoices from businesses, the amount of tax owed, and sanctions the above cases according to the provisions of the law.

After the tax authority completes the inspection, the TIN reactivation application will be processed, like in cases 1 and 4.

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