Branch of the Company Issued a Tax Code of 10 or 13 Digits?
Based on Point b, Clause 1, Article 6 of Decree 126/2020/ND-CP stipulating the structure of tax identification numbers as follows:
- The 10-digit tax identification number is used for enterprises, organizations with legal status, or organizations without legal status but directly generating tax obligations; representatives of households, business households, and other individuals.
- The 13-digit tax identification number and other characters are used for dependent units and other subjects.
A branch is a dependent unit of the company (enterprise) according to Clause 1, Article 44 of the Enterprise Law 2020. Therefore, the branch of the company will be issued a 13-digit tax identification number.
Respectfully!
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