How Many Digits Is The Tax Code Assigned To A Business Location?

Section 1 Article 6 of Decree 126/2020/ND-CP stipulates the structure of tax codes as follows:

- A 10-digit tax code is used for enterprises, organizations with legal status, or organizations without legal status but directly incurring tax obligations; representative of households, business households, and other individuals.

- A 13-digit tax code and other characters are used for dependent units and other entities.

And Section 3 Article 5 of Circular 105/2020/TT-BTC also stipulates as follows:

- A 10-digit tax code is used for enterprises, cooperatives, organizations with legal status, or organizations without legal status but directly incurring tax obligations; representative of households, business households, and other individuals (hereinafter referred to as independent entities).

- A 13-digit tax code and a hyphen (-) used to separate the first 10 digits and the last 3 digits are used for dependent units and other entities.

*** Decree 126/2020/ND-CP and Circular 105/2020/TT-BTC do not stipulate that a 13-digit tax code will not be issued to the business location of an enterprise.***

Section 2 of Official Dispatch 3200/TCT-KK in 2019 stipulates taxpayer registration as follows:

The tax authority assigned the task of managing the tax for the business location of the enterprise based on the information in the List of business locations assigned by the Tax Department for tax management in the area shall perform taxpayer registration to issue a 13-digit tax code for the business location, send a tax code notification (form number 11-MST) to the managing unit of the business location and the business location to know for declaration, and tax payment for the business location. The 13-digit tax code of the business location does not interconnect with the business registration authority.

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=> Based on the above regulations, the business location is issued a 13-digit tax code.

Respectfully!