In Vietnam, can taxpayer identification number (TIN) also be enterprise ID number?

In Vietnam, can taxpayer identification number (TIN) also be enterprise ID number?

Pursuant to Clause 2 Article 5 of the Circular 105/2020/TT-BTC stipulating as follows:

2. A business identification number, cooperatives identification number, identification number of affiliated entity of enterprise or cooperative that is issued in accordance with the law on registration of enterprises or cooperatives is also a taxpayer identification number.

Pursuant to Clause 1 Article 8 of the Circular 01/2021/NĐ-CP stipulating enterprise ID number, ID numbers of affiliates and business locations of enterprises as follows:

1. Each enterprise is issued with a single enterprise ID number. This number is also the enterprise’s taxpayer identification number (TIN) and social insurance participant’s code.

As regulations above, each enterprise in Vietnam is issued with a single enterprise ID number. This number is also the enterprise’s TIN.

Can an enterprise in Vietnam be issued with multiple TINs?

Pursuant to Clause 3 Article 30 of the Law on Tax Administration in 2019 stipulating applying for taxpayer registration and TIN issuance as follows:

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;

c) Enterprises, organizations and individuals responsible for deducting and paying tax on behalf of taxpayers shall be issued with separate TINs for use when deducting tax;

d) Issued TINs shall not be reissued to another taxpayer;

dd) TINs of enterprises, business organizations and other organizations shall remain unchanged after they are converted, sold, gifted or inherited;

e) TIN issued to a household, household business or individual business is issued to the individual representing the household, household business or individual business.

As regulations above, each enterprise shall only be issued with 01 unique TIN to use throughout its entire operation, from the date of taxpayer registration to the date of TIN deactivation.

What is the structure of TIN in Vietnam?

Pursuant to Clause 1 Article 5 of the Circular 105/2020/TT-BTC stipulating structure of TIN as follows:

1. Structure of TIN

N1N2N3N4N5N6N7N8N9N10 - N11N12N13

Where:

- The first two digits N1N2 indicate the province that issues TINs

- Seven digits N3N4N5N6N7N8N9 are formed in a definite element in ascending order from 0000001 to 9999999.

- N10 is the check digit.

- Three digits N11N12N13 are formed in ascending order from 001 to 999.

- A dash (-) is used to separate the first 10-digit element and the last 3-digit element.

Above are regulations on the structure of TIN in Vietnam.

Best regards!