What are procedures for deactivating TIN in Vietnam in 2024?

How many digits are there in a tax identification number (TIN)?

Based on Article 30 of the Law on Tax Administration 2019, which regulates the taxpayer registration and TIN issuance in Vietnam:

Article 30. Taxpayer registration and TIN issuance

1. Taxpayers must perform taxpayer registration and be issued tax identification numbers by the tax authority before commencing production, business activities, or incurring obligations to the state budget. Entities required to perform taxpayer registration include:

a) Enterprises, organizations, and individuals performing taxpayer registration under the one-stop-shop mechanism along with enterprise registration, cooperative registration, and business registration in accordance with the Law on Enterprises and other relevant legal provisions;

b) Organizations and individuals not covered under point a of this clause perform taxpayer registration directly with the tax authority according to the regulations of the Minister of Finance.

2. The structure of the tax identification number is defined as follows:

a) A 10-digit tax identification number is used for enterprises, organizations with legal status; representatives of households, business households, and other individuals;

b) A 13-digit tax identification number and other characters are used for dependent units and other entities;

c) The Minister of Finance provides detailed guidance on this clause.

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Thus, there are two common tax identification numbers: 10-digit TIN and 13-digit TIN assigned to the following entities:

- A 10-digit TIN is used for enterprises, organizations with legal status; representatives of households, business households, and other individuals.

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

What are procedures for deactivating TIN in Vietnam in 2024? (Image from the Internet)

When does the TIN of taxpayers registered directly with the tax authority become invalid?

Based on Clause 2, Article 39 of the Law on Tax Administration 2019, taxpayers directly registered with tax authorities shall have their TINs deactivated when one of the following cases takes place:

- Termination of business activities, no longer incurring tax obligations for non-business organizations.

- Revocation of the business registration certificate or equivalent license.

- Being divided, merged, amalgamated.

- Tax authority issues a notice that the taxpayer is not operating at the registered address.

- The individual dies, is missing, loses civil act capacity as prescribed by law.

- Foreign contractors upon termination of contracts.

- Contractors, investors participating in oil and gas contracts upon termination of contracts or transferring all rights to participate in oil and gas contracts.

What are the procedures for deactivating TIN in Vietnam in 2024?

Based on Article 39 of the Law on Tax Administration 2019 which regulates the TIN deactivation in Vietnam:

Article 39. TIN deactivation

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4. The application dossier for deactivating TINs includes:

a) A written request for deactivating TINs;

b) Other related documents.

5. Taxpayers who are registered together with enterprise registration, cooperative registration or business registration must apply for dissolution or termination of activities at the enterprise registration authority, cooperative registration authority, or business registration authority according to the law. Before doing so at the enterprise registration authority, cooperative registration authority, or business registration authority, taxpayers must register with the direct tax authority to complete their tax obligations following this Law and related legal provisions.

6. Taxpayers registered directly with the tax authority must submit the application for deactivating TINs to the direct tax authority within 10 working days from the date of the document terminating activities or terminating business activities or the contract termination date.

Thus, the procedure for deactivating personal TINs in Vietnam in 2024 is carried out as follows:

Step 1: The taxpayer must complete their tax obligations as prescribed before deactivating the TIN.

Step 2: The individual prepares the application dossier for deactivating the TIN, including:

- A written request for deactivating TINs;

- Other related documents.

Step 3: The taxpayer submits the application dossier for deactivating the TIN to the direct tax authority within 10 working days from the date of the document terminating activities or terminating business activities or the contract termination date (applies to taxpayers registered directly with the tax authority).

For taxpayers registered together with enterprise registration, cooperative registration, or business registration, the procedure for terminating the TIN is carried out through applying for dissolution or termination of activities at the enterprise registration authority, cooperative registration authority, or business registration authority according to the law.

Note: Before applying for dissolution or termination of activities at the enterprise registration authority, cooperative registration authority, or business registration authority, the taxpayer must register with the direct tax authority to complete their tax obligations as prescribed.