Procedures for reissuance of the taxpayer registration certificate, notification of tax identification number in Vietnam

Procedures for reissuance of the taxpayer registration certificate, notification of tax identification number in Vietnam

The procedures for reissuance of the taxpayer registration certificate, notification of tax identification number in Vietnam are carried out as follows:

Step 1: Submit the application

- Taxpayers who have lost, torn, damaged, or burned their taxpayer registration certificate or notification of tax identification number should submit an application for reissuance to the tax authority directly managing them.

- For electronic taxpayer registration applications: Taxpayers access the electronic portal they choose (such as the General Department of Taxation's electronic portal, or the electronic portal of a competent state authority including the National Public Service Portal, ministerial or provincial public service portals as prescribed for implementing the one-stop and interconnected single-window mechanism in administrative procedures, and connected with the General Department of Taxation's electronic portal or the T-VAN service provider's portal) to fill out the declaration form and attach any required documents in electronic form (if any), sign electronically, and submit to the tax agency via the selected electronic portal.

Step 2: Tax agency reception

- For paper applications:

+ If the application is submitted directly at the tax agency: A tax official checks the taxpayer registration application. If the application is complete as prescribed, the official receives it and stamps the taxonomy application, clearly noting the date of receipt, the number of documents according to the attached documents list; issues a receipt and schedules the return of results, and specifies the processing time of the received application. If the application is incomplete as prescribed, the tax official does not accept it and guides the taxpayer to complete the application.

+ If the application is sent via postal service: The tax official stamps it, records the date of receipt on the application, and notes the correspondence number of the tax agency. If the application is incomplete and requires clarification or supplementation of information and documents, the tax authority notifies the taxpayer using form number 01/TB-BSTT-NNT in Appendix II issued together with Decree 126/2020/ND-CP on October 19, 2020, of the Government of Vietnam within 02 (two) working days from the date of receipt of the application.

- For electronic applications:

The tax authority receives the application via the General Department of Taxation's electronic portal, examines, and processes the application through the tax agency's electronic data processing system.

+ Accepting the application: The General Department of Taxation's electronic portal sends an application receipt notification to the taxpayer via the selected electronic portal (the General Department of Taxation's electronic portal/state authority's electronic portal with competence or T-VAN service provider) no later than 15 minutes from receiving the taxpayer’s electronic registration application.

+ Examining and processing the application: The tax authority examines and processes the taxpayer's application according to the legal provisions on taxpayer registration and delivers the results through the chosen electronic portal.

++ If the application is complete and complies with procedures as prescribed: The tax authority sends the resolved application results to the electronic portal the taxpayer has chosen to file and submit the application according to the timeline specified in Circular 86/2024/TT-BTC on December 23, 2024, of the Ministry of Finance.

++ If the application is incomplete or does not comply with procedures as prescribed: The tax authority sends a notification of non-acceptance of the application to the electronic portal chosen by the taxpayer to file and submit the application within 02 (two) working days from the date on the application receipt notification.

More details can be found in Decision 155/QD-BTC effective from February 06, 2025.

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