Cases of Closing the Taxpayer Identification Number of Units Having a Relationship with the Budget

Closing the Budgetary Unit's Code (DVQHNS code) is the process whereby the Financial Agency determines that the DVQHNS code is no longer valid in the following cases:

- The DVQHNS code is closed when the estimating unit or the unit using the State budget has decisions to terminate its operation or to cease its role as an estimating unit.- Units that are converted from other types of budget-related units (N=3) to estimating units or units using State budget (N=1, 2) and vice versa.- Investment projects that the investor has completed and settled the project funds. Once a DVQHNS code is closed, the electronic certificate of the DVQHNS code will no longer be valid.

On the first day of February each year, the State Treasury conducts a review and compiles a list of units that have been assigned DVQHNS codes and have opened accounts at the State Treasury but have not had a budget estimate or transactions at the State Treasury for two consecutive years, including budget-using units and investment projects that have closed accounts, and sends this list according to the form of the Statistical Table of Budget-Related Units That Have Ceased Operations (Form No. 08-MSNS-BTC) in the Appendix attached to this Circular to the corresponding level Financial Agency. The corresponding level Financial Agency reviews and closes the DVQHNS codes, and simultaneously publicly announces the list of closed codes on the online public service.

When a DVQHNS code has been closed but needs to be reopened due to audit or inspection requirements, the State Treasury shall send a written request to the corresponding level Financial Agency to reopen the issued DVQHNS code.

More details can be found in Circular No. 185/2015/TT-BTC, effective from January 1, 2016.

- Ngoc Duyen -

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