What are details of the latest tax identification number statuses in 2024 in Vietnam? How many digits of tax identification numbers are assigned to dependent units in Vietnam?
What are details of the latest tax identification number statuses in 2024 in Vietnam? How many digits of tax identification numbers are assigned to dependent units in Vietnam?
What are details of the latest tax identification number statuses in 2024 in Vietnam?
In Appendix 1 issued with Circular 105/2020/TT-BTC, the tax identification number statuses are regulated as follows:
|
Status code |
Status name |
Detailed information of the Tax Identification Number (TIN) |
Content of the TIN status/Detailed information of the TIN |
|
|
Reason code |
Reason name |
|||
|
00 |
TIN has been issued to the taxpayer |
01 |
Not yet operational |
TIN has been issued to the taxpayer but not yet engaged in production and business activities |
|
02 |
Currently operational |
TIN has been issued to the taxpayer and engaged in production and business activities |
||
|
01 |
Taxpayer has ceased operations and completed the procedures to terminate the validity of the TIN |
03 |
Business reorganization, other organizations (division, merger, consolidation) |
Taxpayer terminates operations in the case of business reorganization, economic organization, and other organizations (division, merger, consolidation) |
|
04 |
Individual deceased, missing, incapacitated in civil acts |
Individual deceased, missing, incapacitated in civil acts |
||
|
07 |
Dissolution/termination of operations for enterprises, cooperatives (including dependent units, business locations) |
Enterprise, cooperative has been dissolved Dependent unit, business location of the enterprise, cooperative has terminated operations |
||
|
08 |
Bankrupt |
Enterprise, cooperative has gone bankrupt |
||
|
18 |
Other organizations, household businesses, individual businesses |
Other organizations that are not enterprises, cooperatives; household businesses, individual businesses have completed the procedures to terminate the validity of the tax identification number (TIN) |
||
|
21 |
There are households that have transitioned to small and medium-sized enterprises |
Household businesses have transitioned to small and medium-sized enterprises according to the Law on Support for Small and Medium-sized Enterprises |
||
|
02 |
The taxpayer has transferred tax management agencies |
01 |
The taxpayer has completed tax procedures at the tax agency of departure but has not registered with the tax agency or the business registration agency, or the cooperative registration agency of the destination |
|
|
03 |
The taxpayer has ceased operations but has not completed the procedures to terminate the tax identification number |
03 |
Business reorganization, other organizations (division, merger, consolidation) |
The taxpayer is in the process of terminating the tax identification number when terminating operations due to restructuring of enterprises, economic organizations, and other organizations (division, merger, consolidation) |
|
04 |
Individual deceased, missing, incapacitated in civil acts |
Individuals who have died, gone missing, or lost legal capacity but have not fulfilled obligations to the state budget |
||
|
11 |
Waiting to complete the procedures for dissolution/termination of operations for enterprises, cooperatives (including dependent units, business locations) |
Enterprises, cooperatives are in the process of terminating the tax identification number to carry out dissolution Dependent units, business locations are in the process of terminating the tax identification number to terminate operations |
||
|
12 |
Bankrupt but have not fulfilled tax obligations |
Enterprises, cooperatives have been declared bankrupt by the Court but have not fulfilled tax obligations |
||
|
13 |
The operating license has been revoked due to legal violations |
Taxpayer's operating license is revoked by the competent authority for violating the law but has not completed the procedure to terminate the tax code's validity. |
||
|
15 |
The operating license is revoked due to tax enforcement. |
Taxpayer is subject to the tax enforcement measures prescribed by the Tax Administration Law. |
||
|
17 |
As a dependent unit, the tax code's validity is terminated by the managing unit. |
Taxpayer is a dependent unit, and the tax code's validity is being terminated by the managing unit. |
||
|
19 |
As another organization, business household, or individual business, the tax code's validity is not yet terminated. |
The taxpayer is another organization, business household, or individual business, and the tax code's validity is being terminated to terminate operations and business. |
||
|
21 |
There are households that have transitioned to small and medium-sized enterprises |
The taxpayer is a business household or individual business, and the tax code's validity is being terminated to transfer to small and medium-sized enterprises. |
||
|
04 |
Taxpayer is operating (applicable to business households and individual businesses). |
Expired. |
||
|
Insufficient registration information. |
||||
|
05 |
Taxpayer temporarily suspends operations and business. |
01 |
The tax code's status of Taxpayer is changed to temporarily suspend operations and business within the approved time limit. |
Taxpayer is allowed to temporarily suspend operations and business within the time limit approved by the tax authority or competent authority. |
|
06 |
Taxpayer does not operate at the registered address. |
09 |
Tax authority issues a notice of inactivity at the registered business address. |
Tax authority issues a notice of inactivity at the registered business address after coordinating with the competent authority to verify at the headquarters address of the Taxpayer. |
|
07 |
Taxpayer waits to complete bankruptcy procedures. |
01 |
The court issues a decision to initiate bankruptcy proceedings. |
The court issues a decision to initiate bankruptcy proceedings for enterprises, cooperatives sent to the tax authorities. |
How many digits of tax identification numbers are assigned to dependent units in Vietnam?
According to Clause 2 Article 30 of the 2019 Law on Tax Administration, the registration and issuance of tax identification numbers are regulated as follows:
Subjects of tax registration and tax identification number issuance:
1. Taxpayers must register for tax and obtain a tax identification number from the tax authorities before commencing production, business activities, or incurring obligations with the state budget. The subjects of tax registration include:
a) Enterprises, organizations, and individuals who register for tax along with business registration, cooperative registration, or business registration as prescribed by the Law on Enterprises and other relevant laws and regulations.
b) Organizations and individuals not falling under the cases specified in point a) above shall register for tax directly with the tax authorities as stipulated by the Minister of Finance.
2. The structure of tax identification numbers is regulated as follows:
a) A 10-digit tax identification number is used for enterprises, organizations with legal personality, household representatives, business households, and other individuals.
b) A 13-digit tax identification number with additional characters is used for dependent units and other entities.
c) The Minister of Finance shall provide detailed regulations on this provision.
...
Therefore, dependent units are issued a 13-digit tax identification number.
What are details of the latest tax identification number statuses in 2024 in Vietnam? How many digits of tax identification numbers are assigned to dependent units in Vietnam? - image from internet
What are regulations on the issuance of tax identification numbers in Vietnam?
The issuance of tax identification numbers is regulated under Clause 3 Article 30 of the 2019 Law on Tax Administration:
- Enterprises, economic organizations, and other organizations are issued a single tax identification number to use throughout their operation, from the time of tax registration until the termination of the tax identification number's validity. Taxpayers with branches, representative offices, or directly dependent units fulfilling tax obligations are issued dependent tax identification numbers.
In cases where businesses, organizations, branches, representative offices, or dependent units register for tax along with business registration, cooperative registration, or business registration through a one-stop interconnection mechanism, the tax identification number recorded on the business registration certificate, cooperative registration certificate, or business registration certificate is also the tax identification number.
- Individuals are issued a single tax identification number to use throughout their lifetime. Dependent individuals of a taxpayer are issued tax identification numbers to claim family deductions for individual income taxpayers. The tax identification number issued to dependents is also their tax identification number when they have obligations to the state budget.
- Enterprises, organizations, and individuals responsible for withholding or paying taxes on behalf of taxpayers are issued substitute tax identification numbers for tax declaration and payment purposes.
- The issued tax identification numbers cannot be reused for other taxpayers.
- The tax identification number of an enterprise, economic organization, or other organization remains unchanged after a change in legal form, sale, donation, transfer, or inheritance.
- The tax identification number issued for a household, business household, or individual business is the tax identification number of the individual representing the household, business household, or individual business.
