What are the documents required for the application for TIN deactivation in Vietnam?

What is tax identification number?

Pursuant to the provisions 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.n. In there:

- 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;

What are the documents required for the application for TIN deactivation in Vietnam? (Internet image)

Regulations on issuance of TINs in Vietnam

Pursuant to Clause 3, Article 30 of the Law on Tax Administration 2019, 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.

What are the documents required for the application for TIN deactivation in Vietnam?

Application for TIN deactivation is specified in Article 14 of Circular 105/2020/TT-BTC as follows:

(1) Application for TIN deactivation, for a taxpayer applying for tax registration directly with the tax authority is a request for TIN deactivation form No. 24/DK-TCT hereto appended as prescribed in Articles 38, 39 of the Law on Tax Administration 2019 and other documents:

- For the business entity or other organization specified in point a, b, c, d, or n clause 2 Article 4 of Circular 105/2020/TT-BTC

+ For the managing entity, the application shall be either one of the following: Copy of dissolution decision, copy of division decision, copy of agreement on consolidation, copy of agreement on acquisition, copy of decision on revocation of certificate of operation registration of the competent authority, copy of operation termination, copy of conversion decision.

If the managing entity has affiliated entities issued with 13-digit TINs, the managing entity shall send a notice of operation termination to the affiliated entities in order for them to complete the procedures for TIN deactivation with their tax authorities upon deactivation of the managing entity’s TIN.

If an affiliated entity has its TIN deactivated but it is unable to pay the tax liabilities to the state budget as prescribed in the Law on Tax Administration and guiding documents, the managing entity shall undertake in writing to incur every tax liability of such affiliated entity with the tax authority that supervises the affiliated entity and keep paying that even after the affiliated entity’s TIN is deactivated.

+ For the affiliated entity, the application shall be either one of the following: Copy of decision or notice of affiliated entity’s operation termination, copy of decision on revocation of certificate of operation registration of affiliated entity issued by the competent authority.

- For the contractor or investor entering into petroleum contract or agreement, parent company - Petro Vietnam as the representative of host country that receives profits distributed from petroleum contract or agreement; the foreign contractor or foreign sub-contractor specified in points dd, h clause 2 Article 4 of Circular 105/2020/TT-BTC (other than the foreign contractor or foreign sub-contractor issued with the TIN as prescribed in point e clause 2 Article 5 of Circular 105/2020/TT-BTC), the application shall be: copy of contract finalization, or copy of document on transfer of capital, in whole, contributed to petroleum contract, for the investor to the petroleum contract.

- For the household/individual business; place of business of household/individual business prescribed in point i, clause 2 Article 4 of Circular 105/2020/TT-BTC, the application shall be: Copy of decision on revocation of certificate of household business registration (if any).

(2) The enterprise/cooperative or affiliated entity thereof shall, prior to submission of an application for termination of the transferor entity (in a total division case), acquired entity (in an acquisition case), or consolidating entity (in a consolidation case), or termination of the affiliated entity to the business/cooperative registration authority, file an application with the supervisory tax authority to complete tax procedures, pay tax liabilities within the time required by the Law on Enterprises (for the enterprise) and other relevant laws.

If the Law on Enterprises and other relevant laws do not stipulate the time limit for the taxpayer to file an application with the tax authority, the taxpayer shall file an application with the supervisory tax authority within 10 business days from the date of division decision, agreement on consolidation, agreement on acquisition, decision or notice of termination of branch, representative office, or decision on revocation of certificate of operation registration of branch, representative office.

(3) The application for TIN deactivation, for the taxpayer applying for tax registration together with enterprise/cooperative/business registration, includes a request for TIN deactivation form No. 24/DK-TCT hereto appended and the following documents:

- The application for TIN deactivation of the transferor, acquired or consolidating enterprise/cooperative is either one of the following: copy of division decision, agreement on consolidation, agreement on acquisition.

- The application for TIN deactivation of the affiliated entity of the enterprise/cooperative is either one of the following: Copy of decision or notice of enterprise/cooperative on termination of branch, representative office; copy of decision on revocation of certificate of operation registration of branch, representative office issued by competent authority.

(4) The application for TIN deactivation following a decision, notice or another document of the competent authority, on a case-by-case basis, shall include the following:

- Decision on dissolution of enterprise/cooperative; decision on revocation of business registration certificate, certificate of operation registration of branch, representative office, place of business; application for termination of enterprise/cooperative as a result of total division, consolidation or acquisition; application for termination of branch, representative office, place of business of enterprise/cooperative; notice of dissolution of enterprise/cooperative; notice of termination of enterprise/cooperative as a result of total division, consolidation or acquisition; notice of termination of branch, representative office of enterprise/cooperative issued by the business/cooperative registration authority.

- Decision or notice of revocation of certificate of household business registration; establishment and operation license or equivalent document of the licensing agency.

- Declaration of bankruptcy made by the court.

- Relevant documents of the competent authorities certifying that an individual is dead, missing or legally incapacitated (death certificate or death notice or alternative of death notice as per the law on civil status affairs, or the court’s decision on declaration of an individual is dead, missing or legally incapacitated).

- Notice of taxpayer’s non-operation at the registered address as prescribed in Article 17 of Circular 105/2020/TT-BTC.

Mai Thanh Loi

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