Vietnam: What is the structure of the taxpayer identification number?

15:25, 08/12/2020

This is the main content of the Circular No. 105/2020/TT-BTC on guidelines for tax registration issued by the Minister of Finance of Vietnam on December 03, 2020.

Circular No. 105/2020/TT-BTC: Guidelines for receipt of application for tax registration of taxpayer in Vietnam

Cấu trúc của mã số thuế doanh nghiệp, Nghị định 145/2020/NĐ-CP

According to Article 5 of the Circular No. 105/2020/TT-BTC of the Ministry of Finance of Vietnam, structure of TIN (taxpayer identification number) is regulated as follow:

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.

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

10-digit TINs shall be issued to enterprises, cooperatives, entities that have full legal status or entities without legal status but incurring tax liabilities; representatives of households, household businesses and other individuals (hereinafter referred to as independent entities).

13-digit TINs with a dash (-) used to separate the first 10 digits and the last 3 digits are used for affiliated entities and others.

View more details at the Circular No. 105/2020/TT-BTC of the Ministry of Finance of Vietnam, effective from January 17, 2021.

Thuy Tram

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