What is a Tax identification numbers? When is the tax identification numbers used in Vietnam?

In many procedures, the individual is required to provide a tax identification number. So what is the tax code and in what cases is it used in Vietnam?

1. What is the tax identification numbers in Vietnam?

Pursuant to Clause 5, Article 3 of the Tax Administration Law 2019 defines:

Tax code is a series of 10 digits or 13 digits and other characters issued by the tax authorities in Vietnam to taxpayers for tax administration.

2. When to use tax identification numbers  in Vietnam?

The cases of using tax identification numbers are specified in Article 35 of the Tax Administration Law 2019 as follows:

- Taxpayers in Vietnam must write the tax code issued in invoices, vouchers and documents when carrying out business transactions;

Opening deposit accounts at commercial banks and other credit institutions; declaring taxes, paying taxes, exempting taxes, reducing taxes, refunding taxes, not collecting taxes, registering customs declarations and performing other tax transactions for all obligations to be paid to the State budget, including the case of taxpayers in Vietnam operating in many different localities.

- Taxpayers in Vietnam  must provide tax identification numbers to related agencies and organizations or write tax identification numbers on dossiers when carrying out administrative procedures under the one-stop shop mechanism with tax administration agencies.

- Tax administration agencies, the State Treasury, commercial banks shall coordinate the collection of state budget, organizations authorized by tax authorities to collect tax using taxpayer's tax codes in tax management and tax collection into the state budget.

- Commercial banks and other credit institutions must record the tax code in the account opening dossier and transaction documents through the accounts of taxpayers in Vietnam.

- Other organizations and individuals participating in tax administration shall use the tax identification numbers issued by taxpayers in Vietnam when providing information related to the determination of tax obligations.

- When the Vietnamese party pays for organizations and individuals conducting cross-border business activities based on digital intermediary platforms not present in Vietnam, the tax identification number issued to these organizations and individuals must be used to deduct and pay instead.

Note: When a personal identification number is issued to an entire population, the personal identification number is used instead of the tax number.

Ngoc Nhi


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