In Vietnam, each individual will be issued one tax identification number by the tax administration agency, which will be used to conduct transactions related to taxes. So, may an individual use two tax identification numbers?
Article table of contents
Each individual is only allowed to have one unique tax identification number
According to Article 4 of Circular No. 95/2016/TT-BTC of the Ministry of Finance of Vietnam, tax identification number (hereinafter referred to as TIN) is a series of numbers, letters or characters issued with a taxpayer by a tax authority as prescribed in the Law on Tax administration. TINs are used for identifying every tax payer (including taxpayers engaging in export/import operation) and consistently managed nationwide.
Besides, according to Clause 1 Article 5 of Circular No. 95/2016/TT-BTC:
- An individual shall be issued a unique TIN being used in his/her entire life. An assigned TIN may not be reissued to other taxpayers.
- Taxpayers are required to include their assigned TIN on invoices, documents, and records when conducting business transactions, filing and paying taxes, claiming tax refunds, and engaging in other tax-related transactions. They must also provide their TIN when opening deposit accounts at commercial banks or other credit institutions.
Therefore, each individual is only allowed to possess 01 TIN.
Cases where a second TIN is issued
In cases where a second TIN is issued, it is mostly due to the individual being granted a new identification card (with either 9 or 12 digits) or a new citizen identification card when changing their registered permanent residential address outside the jurisdiction of the central-affiliated provinces or cities.
According to Official Dispatch No. 896/TCT-KK of the General Department of Taxation: If the local tax authority where the taxpayer has relocated to has issued a new TIN based on a new identification card or a new personal identification number, it is the responsibility of that local tax authority to revoke the previously issued TIN. The taxpayer should only use the initially issued TIN for conducting tax-related transactions.
Therefore, in this case, the taxpayer must follow the procedures for changing tax registration information as instructed in Article 12 and Article 13 of Circular No. 95/2016/TT-BTC:
Dossiers
- At the tax authority where the taxpayer has relocated:
+ An application form for amendments to tax registration using Form No. 08-MST issued herewith;
+ A copy/copies (no authentication required) of identification card/citizen identification that remains valid (for person holding Vietnamese nationality).
- At the tax authority where the taxpayer moves to:
+ A notification of relocation using Form No. 09-MST issued herewith issued by the tax authority from which the taxpayer relocates;
+ A copy/copies (no authentication required) of certificate of household business registration (for household business that is required to apply for business registration as prescribed) or establishment and operation license, or an equivalent document issued by competent authority with the new address.
Submission location
The taxpayer should submit the documents to the tax authority directly responsible for tax management or to the income-paying entity if authorized by the income-paying entity to register taxes.
Time limit for submitting dossiers
Within 10 working days from the date of occurrence of the information change. According to Official Dispatch No. 4534/TCT-KK of the General Department of Taxation, the date of occurrence of the change is determined based on the date recorded on the citizen identification card or identification card, plus:
- Not more than 7 working days for new or changed tax identification numbers in the case of residing in a city or town.
- Not more than 15 working days for reissued tax identification numbers in the case of residing in a city or town.
- Not more than 20 working days for new, changed, or reissued tax identification numbers in the case of residing in mountainous, border, or island areas.
- Not more than 15 working days for new, changed, or reissued tax identification numbers in other areas.
Therefore, each individual is only allowed to possess one unique TIN. In the case where an individual is issued a new TIN due to being granted a new identification card or a new citizen identification card when changing their registered permanent residential address outside the jurisdiction of the central-affiliated provinces or cities, they must follow the regulations and procedures for changing tax registration information as prescribed by law.
Legal basis:
- Circular No. 95/2016/TT-BTC;
- Official Dispatch No. 896/TCT-KK;
- Official Dispatch No. 4534/TCT-KK.
Ngoc Tai
- Key word:
- tax identification number
