Regulations on notification of changes to taxpayer registration information in Vietnam

Regulations on notification of changes to taxpayer registration information in Vietnam (Internet image)

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

1. Regulations on notification of changes to taxpayer registration information in Vietnam

The regulations on notification of changes to taxpayer registration information in Vietnam under Article 36 of the Law on Tax Administration 2019 are as follows:

- Upon any change to taxpayer registration information, taxpayers who combine taxpayer registration with business registration shall notify the changes to taxpayer registration information together with changes to business registration information as prescribed by law.

In case taxpayers' change of address leads to change of supervisory tax authorities, taxpayers must complete tax procedures with supervisory tax authorities as prescribed in this Law before registering with business registration authorities for change of information.

- When there is any change to taxpayer registration information, taxpayers directly registered with tax authorities must notify their supervisory tax authorities within 10 working days starting from the date of changes to information.

- In case individuals authorizing their income payers to register changes to taxpayer registration information for themselves and their dependants, they must notify the income payers in no later than 10 working days starting from the date of changes to information; the income payers shall be responsible for notifying tax authorities of the changes in no later than 10 working days starting from the date of authorization from taxpayers.

2. Regulations on taxpayer registration in case of enterprise reorganization in Vietnam

Regulations on taxpayer registration in case of enterprise reorganization in Vietnam under Article 38 of the Law on Tax Administration 2019 are as follows:

- Upon enterprise reorganization, taxpayers who combine taxpayer registration with business registration shall apply for taxpayer registration together with business registration as prescribed by law.

- Upon enterprise reorganization, taxpayers directly registered with tax authorities shall deactivate TINs of transferor, acquired or consolidating enterprises or update information on transferor organizations after partial division and register anew or update information on new organizations after full/partial division, acquisition/merger or consolidation. 

3. Applying for taxpayer registration and TIN issuance in Vietnam

Applying for taxpayer registration and TIN issuance under Article 30 of the Law on Tax Administration 2019 are as follows:

- Taxpayers must apply for taxpayer registration and shall be issued with TINs by tax authorities before beginning their business operations or incurring amounts payable to the state budget. The following entities shall apply for taxpayer registration:

+ Enterprises, organizations and/or individuals shall apply for taxpayer registration through the interlinked single-window system together with enterprise, cooperative or business registration (hereinafter referred to as “business registration”) as prescribed in the Law on Enterprises and other relevant regulations;

+ Organizations and individuals beside those stipulated in Point a of this clause shall register directly with tax authorities as regulated by the Minister of Finance.

- Types of TINs:

+ 10-digit TINs shall be issued to enterprises and organizations that are legal persons; representatives of households, household businesses and other individuals;

+ 13-character TINs shall be issued to dependent units and other entities;

+ The Minister of Finance shall elaborate this clause.

- Issuance of TINs:

+ 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.

- Taxpayer registration includes:

+ First-time taxpayer registration;

+ Notifying changes to taxpayer registration information;

+ Notifying suspension of business operation;

+ TIN deactivation;

+ TIN reactivation.

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