The Law on Tax Administration 2019: 10 cases of TIN deactivation in Vietnam

Tax Administration Law 2019: 10 cases of TIN deactivation in Vietnam (Illustration)

According to Article 39 of the Tax Administration Law 2019, taxpayers who register together with enterprise registration, cooperative registration, or business registration, or taxpayers who register directly with the tax authority must deactivate their TIN if they fall into one of the following cases:

- For taxpayers who register together with enterprise registration, cooperative registration, or business registration in Vietnam, TIN deactivation applies when:

(1) deactivation of business activities or dissolution, bankruptcy;

(2) Revocation of the enterprise registration certificate, cooperative registration certificate, or business registration certificate;

(3) Division, merger, consolidation.

- For taxpayers who register directly with the tax authority in Vietnam, TIN deactivation applies when:

(4) deactivation of business activities, no longer incurring tax obligations for non-business organizations;

(5) Revocation of the business registration certificate or equivalent license;

(6) Division, merger, consolidation;

(7) Receiving a notice from the tax authority that the taxpayer is not operating at the registered address;

(8) Individual death, missing, or loss of civil capacity as prescribed by law;

(9) Foreign contractor upon contract deactivation;

(10) Contractors or investors participating in petroleum contracts upon contract deactivation or transferring all their rights and interests in the petroleum contract.

The above are 10 cases of TIN deactivation for enterprises and individuals registered with business registration, cooperative registration, or business registration, or directly with the tax authority. It is important to note the following principles when deactivating the TIN:

- The TIN must not be used in economic transactions from the date the tax authority announces the deactivation;- The TIN of an organization, once deactivated, must not be reused, except in cases where it is reinstated according to regulations;- The TIN of a household business or individual business, when deactivated, does not affect the TIN of the household business representative, which can still be utilized to fulfill other personal tax obligations;- When an enterprise, economic organization, or individual deactivates their TIN, the substitute TIN must also be deactivated;- The parent unit's TIN deactivation results in the TIN deactivations for its subordinate units.

Furthermore, taxpayers who register together with enterprise registration, cooperative registration, or business registration must carry out dissolution or deactivation of activities with the enterprise registration, cooperative registration, or business registration authority in accordance with legal regulations. Before doing so, taxpayers must register with the directly managing tax authority to complete tax obligations as stipulated. Simultaneously, taxpayers who register directly with the tax authority must submit the deactivation dossier of their TIN to the directly managing tax authority within 10 working days from the date of the deactivation document or business deactivation date or the contract deactivation date.

Ty Na

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