Cases of TIN deactivation in Vietnam

Cases of TIN deactivation in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Cases of TIN deactivation in Vietnam

According to Clauses 1 and 2, Article 39 of the Law on Tax Administration 2019, the cases of TIN deactivation in Vietnam are specified as follows:

- Taxpayers who combine taxpayer registration with business registration shall have their TINs deactivated in one of the following cases:

+ Shutdown or dissolution, bankruptcy;

+ Revocation of certificate of enterprise registration, cooperative registration and/or business registration;

+ Full division, acquisition/merger, consolidation.

- Taxpayers directly registered with tax authorities shall have their TINs deactivated when one of the following cases takes place:

+ Shutdown, termination of tax liabilities for non-business organizations;

+ Revocation of business registration certificate or equivalent license;

+ Full division, acquisition/merger, consolidation;

+ Notified by tax authorities that taxpayers do not operate at registered locations;

+ An individual is dead, missing or incapacitated as prescribed by law;

+ A foreign contractor completes or terminates the contract;

+ Contractors, investors entering into petroleum agreements complete or terminate the agreements or transfer of all rights to enter petroleum agreements.

2. Rules for deactivation of TINs in Vietnam

Rules for deactivation of TINs include:

- TINs shall not be used in business transactions starting from the date on which tax authorities announce their deactivation;

- TINs of organizations shall not be reused once they are deactivated, except for the cases prescribed in Article 40 of the Law on Tax Administration 2019;

- When the TIN of a household or individual business is deactivated, the TIN of the representative of such household business will not be deactivated and shall be used to fulfill other tax liabilities of that individual;

- The income earners’ TINs will be deactivated when their income payer’s TIN is deactivated.

- When a managing unit’s TIN is deactivated, TINs of their dependent units must also be deactivated.

(Clause 3, Article 39 of the Law on Tax Administration 2019)

3. Application for requesting TIN deactivation in Vietnam

- An application for requesting TIN deactivation shall include:

+ The written request for TIN deactivation;

+ Other relevant documents.

Note: Taxpayers who combine taxpayer registration with business registration shall register for dissolution or shutdown at business registration authorities as prescribed by law.

Before such registration at business registration authorities, taxpayers shall fulfill their tax liabilities to their supervisory tax authorities in accordance with this Law and other relevant provisions.

Taxpayers directly registered with tax authorities shall submit the application for TIN deactivation to their supervisory tax authorities within 10 working days starting from the date of issuance of the decision on operation/business shutdown or contract termination.

(Clause 4, 5, 6, Article 39 of the Law on Tax Administration 2019)

Nguyen Ngoc Que Anh

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