How many tax identification numbers does each individual in Vietnam have?

How many tax identification numbers does each individual in Vietnam have? (Internet image)

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

1. What is tax identification number?

According to Clause 5, Article 3 of the Law on Tax Administration 2019, tax identification number or TIN means a series of 10 or 13 digits and other characters assigned by tax authorities to taxpayers to serve tax administration.

Point a, Clause 2, Article 30 of the Law on Tax Administration 2019 stipulates: 10-digit TINs shall be issued to enterprises and organizations that are legal persons; representatives of households, household businesses and other individuals;

Thus, a tax identification number is a series of 10 digits issued by tax authorities to taxpayers for tax management.

2. How many tax identification numbers does each individual in Vietnam have? 

The granting of tax codes is prescribed in Clause 3, Article 30 of the Law on Tax Administration 2019 as follows:

- Each enterprise, business organization or other organization is issued with 01 unique TIN to use throughout its entire operation, from the date of taxpayer registration to the date of TIN deactivation.

A taxpayer’s branches, representative offices and/or dependent units that pay their own tax shall be issued with separate TINs.

In case an enterprise, organization, branch, representative office or dependent unit combines taxpayer registration via the interlinked single-window system with business registration, the number of the certificate of enterprise registration, cooperative registration and/or business registration (hereinafter referred to as “business registration certificate”) is also the TIN;  

- Each individual is issued 01 unique TIN to use throughout their whole life.

Any dependant of that individual shall be issued with a TIN for the purpose of claiming personal exemption for personal income taxpayers.

The TIN issued to the dependant is also his/her personal TIN, which is used when paying his/her tax;

- Enterprises, organizations and individuals responsible for deducting and paying tax on behalf of taxpayers shall be issued with separate TINs for use when deducting tax;

- Issued TINs shall not be reissued to another taxpayer;

- TINs of enterprises, business organizations and other organizations shall remain unchanged after they are converted, sold, gifted or inherited;

- TIN issued to a household, household business or individual business is issued to the individual representing the household, household business or individual business.

Thus, each individual has only one tax identification number.

3. What should be done if an individual has 2 TINs in Vietnam?

According to Point b, Clause 3, Article 30 of the Law on Tax Administration 2019, regulations on granting TINs are as follows:

Each individual is issued 01 unique TIN to use throughout their whole life. Any dependant of that individual shall be issued with a TIN for the purpose of claiming personal exemption for personal income taxpayers. The TIN issued to the dependant is also his/her personal TIN, which is used when paying his/her tax;

In addition, the issued tax identification number cannot be reused to issue to another taxpayer;

Thus, each individual is issued 01 unique TIN. In case an individual has 02 TINs, it may be because they used 02 ID card or Citizen identity card to register the code. In this case, only use the first TIN and cancel the TIN registered later.

Nguyen Ngoc Que Anh

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