Vietnam: What is the taxpayer's tax identification number status?

Vietnam: What is the taxpayer's tax identification number status? (Internet image)

Regarding this issue, LawNet responded as follows:

1. What is the taxpayer's tax identification number status?

According to Point h, Clause 1, Article 4 of the process issued together with Decision 1391/QD-TCT dated August 23, 2022, the taxpayer's tax identification number status is the taxpayer's operating status, including:

- Status "00": the taxpayer has been issued an MST;

- Status "01": taxpayer stops working, has completed procedures for invalidation of tax identification number;

- Status "02": the taxpayer has transferred the tax authority to manage;

- Status "03": the taxpayer stops working but has not completed the procedure for TIN deactivation;

- Status "04": the taxpayer is active (applicable to business households and individuals with insufficient tax registration information);

- Status "05": taxpayers temporarily stop operating or doing business;

- Status "06": the taxpayer does not operate at the registered address;

- Status "07": taxpayers waiting for bankruptcy proceedings.

2. Applying for taxpayer registration and TIN issuance in Vietnam

Applying for taxpayer registration and TIN issuance in Vietnam 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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