What are handling instructions when an individual has 2 tax identification numbers in Vietnam?

What is a tax identification number in Vietnam? Who is granted a tax identification number in Vietnam?

Pursuant to Clause 5, Article 3 of the Law on Tax Administration 2019, the TIN is explained as follows:

Explanation of words

In this Law, the undermentioned terms shall be defined as follows:

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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.

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In addition, Clause 1 and Clause 2, Article 30 of the Law on Tax Administration 2019 stipulates applying for taxpayer registration and TIN issuance:

Applying for taxpayer registration and TIN issuance

1. Taxpayers must apply for taxpayer registration and shall be issued with TINs by tax authorities before beginning their business operations or incurring amounts payable to the state budget. The following entities shall apply for taxpayer registration:

a) Enterprises, organizations and/or individuals shall apply for taxpayer registration through the interlinked single-window system together with enterprise, cooperative or business registration (hereinafter referred to as “business registration”) as prescribed in the Law on Enterprises and other relevant regulations;

b) Organizations and individuals beside those stipulated in Point a of this clause shall register directly with tax authorities as regulated by the Minister of Finance.

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.

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Thus, when taxpayers start production or business activities or incur obligations to the state budget, they must register for tax. At that time, the tax authority issues the taxpayer a TIN.

- 10-digit tax identification number is used for businesses and organizations with legal status; representatives of households, businesses and other individuals;

- 13-digit tax identification number and other characters used for dependent units and other subjects;

What are handling instructions when an individual has 2 TINs in Vietnam? (Image from the Internet)

How many tax identification numbers are issued to taxpayers in Vietnam?

Pursuant to Clause 3, Article 30 of the Law on Tax Administration 2019, regulations on applying for taxpayer registration and TIN issuance:

Applying for taxpayer registration and TIN issuance

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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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According to this Article, tax registration subjects are granted a unique TIN, specifically as follows:

- Enterprises, economic organizations, and other organizations are granted 01 unique TIN to use throughout their operations from tax registration until the TIN is invalidated.

- An individual is granted a unique TIN to use throughout that individual's life.

- Dependents of individuals are granted TINs to reduce family circumstances for personal income taxpayers.

- The TIN issued to the dependent is also the TIN of the individual when the dependent incurs obligations to the state budget;

What are handling instructions when an individual has 2 tax identification numbers in Vietnam?

Pursuant to Official Dispatch 896/TCT-KK of 2016 on granting TINs to individuals paying personal income tax:

The General Department of Taxation received feedback from a number of local Tax Departments and Official Dispatch No. 150/CT-KK&KTT dated January 19, 2016 of Thanh Hoa Provincial Tax Department requesting guidance on changing tax registration information for for individuals whose identity card number or personal identification number has changed. Regarding this issue, the General Department of Taxation has the following opinion:

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Pursuant to the provisions of law on tax registration mentioned above, an individual is granted a unique TIN, which does not change throughout that individual's life and is used to declare and pay taxes for all types of taxes that individuals must pay.

In case an individual has been granted a personal income TIN, then the individual changes his/her place of permanent residence outside the province or centrally run city and is issued a new ID card and number. New identity card (09 natural numbers or 12 natural numbers) according to the province or centrally run city where you move, or be issued a personal identification number according to the provisions of the Law on Digital Citizen Identification 59/2014/QH13, that individual must carry out procedures to change tax registration information according to the provisions of current law on tax administration. A new personal income TIN cannot be issued based on a new identity card number or new personal identification number.

In case the local tax authority where the taxpayer moves to has issued a new TIN to the taxpayer according to the new ID card number or the new personal identification number must be responsible for revoking the tax code issued in violation of the above principles, and at the same time guide and support taxpayers to use the issued TIN to declare, pay taxes or deduct arising income according to current tax laws.

The General Department of Taxation notifies local Tax Departments to know and comply with regulations./.

Thus, an individual is granted a unique TIN, which does not change throughout the individual's life and is used to declare and pay taxes for all taxes that the individual must pay.

In case an individual already has a TIN registered with an ID card and changes to a new ID card or citizen identification card, carry out procedures to change tax registration information according to current tax administration laws.

Note: New personal income TINs cannot be issued based on new identity card numbers or new personal identification numbers.

In case an individual has been issued a new TIN according to a new identity card number or a new personal identification number, the TIN issued improperly must be canceled.

Best regards!