Circular No. 86/2024/TT-BTC dated December 23, 2024 on taxpayer registration

MINISTRY OF FINANCE OF VIETNAM -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom – Happiness ---------------
No. 86/2024/TT-BTC	Hanoi, December 23, 2024

CIRCULAR

ON TAXPAYER REGISTRATION

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Identification dated November 27, 2023;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam elaborating the Law on Tax Administration; Decree No. 91/2022/ND-CP dated October 30, 2022 of the Government on amendments to certain Articles of Decree No. 126/2020/ND-CP ;

Pursuant to Decree No. 47/2020/ND-CP dated April 09, 2020 of the Government of Vietnam management, connection and share of digital data of regulatory agencies;

Pursuant to Decree No. 69/2024/ND-CP dated June 25, 2024 of the Government on e-authentication and e-identification;

Pursuant to Decree No. 70/2024/ND-CP dated June 25, 2024 of the Government of Vietnam providing detailed regulations on some Articles and measures for implementation of the Law on Identifications;

Pursuant to Decree No. 14/2023/ND-CP dated April 20, 2023 of the Government on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation (GDT),

The Minister of Finance hereby promulgates a Circular on taxpayer registration.

Chapter I

GENERAL PROVISIONS

Article 1. Scope

This Circular provides for entities registering directly with tax authorities, types of TINs as prescribed in point b clause 1, clause 2 Article 30 of the Law on Tax Administration; procedures for taxpayer registration as prescribed in clause 1, Article 41 of the Law on Tax Administration and measures for tax administration in terms of taxpayer registration.

Article 2. Regulated entities

Regulated entities in this Circular include: Taxpayers; tax authorities; tax officials; state agencies; other organizations and individuals related to tax administration in terms of taxpayer registration.

Article 3. Definitions

For the purposes of this Circular, these terms below shall be construed as follows:

1. “managing unit” means a taxpayer that has dependent units.

2. Cooperatives and cooperative unions are collectively referred to as "cooperatives".

3. “dependent units of an enterprise or cooperative” means branches and representative offices of the enterprise or cooperative as per the law on registration of enterprises and cooperatives.

4. "business location of an enterprise or cooperative” is in accordance with the law on registration of enterprises and cooperatives.

5. “dependent units or a business organization or another organization” are branches, representative offices and another specific place where the organization’s business operations take place.

6. "business location of a household business or individual business" means a store, shop or another specific place where the business operations of a household business or individual business take place.

7. “contracts for and agreements on conducting petroleum activities under the provisions of the Petroleum Law” are collectively referred to as "petroleum contracts".

8. “income payer” means an organization or individual that pays income earned from salaries, wages and other taxable incomes to individual taxpayers in accordance with the tax law and the law on tax administration.

9. “taxpayer registration system” means a component of the centralized tax administration system that is developed, managed, and used consistently within the whole taxation sector for the purposes of tax administration in terms of taxpayer registration.

10. “national enterprise registration information system, cooperative registration information system and household business registration information system” are collectively referred to as “National Business Registration Information System”.

Article 4. Entities applying for taxpayer registration

1. Entities applying for taxpayer registration include:

a) Taxpayers falling within the entities applying for taxpayer registration through the interlinked single-window system as stipulated in point a, clause 1, Article 30 of the Law on Tax Administration.

b) Taxpayers falling within the entities directly registering with tax authorities as stipulated in point b, clause 1, Article 30 of the Law on Tax Administration.

2. Taxpayers falling within the entities directly registering with tax authorities include:

a) Enterprises operating in specialized fields that are not required to apply for enterprise registration with business registration authorities according to relevant laws (hereinafter referred to as “business organizations”).

b) Public service providers, business organizations of armed forces, business organizations of political organizations, socio-political organizations, social organizations, and socio-professional organizations that conduct business as prescribed by law but are not required to apply for enterprise registration at business registration authorities; organizations of countries sharing land borders with Vietnam that conduct purchase, sale or barter goods at border marketplaces, checkpoint marketplaces and marketplaces in checkpoint economic zones; representative offices of foreign organizations in Vietnam; artels that are established and operating under Decree No. 77/2019/ND-CP dated October 10, 2019 of the Government on artels but do not fall under the cases of business registration at business registration authorities as prescribed in clause 2 Article 107 of the Law on Cooperatives (hereinafter referred to as “business organizations”).

c) Organizations established by competent authorities that are not engaged in production or business but incur liabilities to the state budget (hereinafter referred to as “other organizations”).

d) Foreign organizations and individuals, organizations in Vietnam that use foreign humanitarian aid and/or non-refundable aid to buy VAT-inclusive goods or services in Vietnam to provide non-refundable aid and/or humanitarian aid; diplomatic missions and consuls and representative agencies of international organizations in Vietnam that are eligible for VAT refund in the same manner as those eligible for diplomatic immunity and privileges; ODA project owners that are eligible for VAT refund, representative offices of ODA project sponsors, organizations designated by foreign sponsors to manage ODA grant programs/projects (hereinafter referred to as “other organizations”).

dd) Foreign organizations without Vietnamese’s juridical personality, foreign individuals doing independent business in Vietnam in accordance with Vietnam’s law and earning incomes in Vietnam or incurring tax obligations in Vietnam (hereinafter referred to as “foreign contractors or foreign sub-contractors”).

e) Overseas suppliers that do not have permanent establishments in Vietnam and foreign individuals who do not reside in Vietnam that engage in e-commerce business, digital platform-based business and other services with organizations or individuals in Vietnam (hereinafter referred to as “overseas suppliers”).

g) Enterprises, organizations and individuals that are responsible for withholding and paying the taxes on behalf of other taxpayers and then must declare and determine their own taxes separately from those taxes of the said taxpayers as per the law on tax administration (except for the income payers upon withholding and paying personal income taxes on behalf of the income earners); commercial banks, payment intermediaries or entities authorized by overseas suppliers to declare, withhold and pay taxes on behalf of overseas suppliers (hereinafter referred to “withholding agents”). An income payer shall, upon withholding and paying the withheld personal income tax, use the TIN that was already issued to declare and pay withheld personal income tax.

h) Executives, general executive companies, joint ventures, organizations authorized by Vietnamese Government to receive shared profits from petroleum fields in the overlapping claims areas (OCAs), contractors, and investors entering into petroleum contracts, parent company - Petro Vietnam as the representative of host country that receives profits distributed from petroleum contracts.

i) Households and individuals that are legally engaged in production and business of goods or services but are not required to apply for household business registration at business registration authorities as per regulations of the Government on household business; individual businesses of countries sharing land borders with Vietnam that engage in purchase, sale and barter at border marketplaces, checkpoint marketplaces, marketplaces in checkpoint economic zones) (hereinafter referred to as “household/individual businesses).

k) Individuals earning incomes subject to personal income tax (excluding individual businesses).

l) Individuals who have dependents as per the law on personal income tax.

m) Organizations and individuals authorized by tax authorities to collect amounts receivable (hereinafter referred to as “authorized tax collectors”).

n) Other organizations, households and individuals assuming liabilities to the state budget.

Article 5. Types of TINs

1. TINs include TINs for enterprises, organizations and TINs for households, household businesses and individuals. where:

a) TINs for enterprises and organizations shall be issued by tax authorities according to clause 2 clause 3 and clause 4 of this Article.

b) TINs for households, household businesses and individuals shall be issued by tax authorities in the cases specified in point a, dd, e and h clause 4 of this Article; be personal identification numbers (PINs) issued by the Ministry of Public Security in accordance with law on identification in cases of using PINs instead of TINs as prescribed in clause 5 of this Article.

2. Structure of a TIN issued by a tax authority

N₁N₂ N₃N₄N₅N₆N₇N₈N₉ N₁₀ - N₁₁N₁₂N₁₃

where:

- The first two digits N₁N₂ indicate the code of province that issues the TIN.

- Seven digits N₃N₄N₅N₆N₇N₈N₉ are formed in a definite element in ascending order from 0000001 to 9999999.

- N₁₀ is the check digit.

- Three digits N₁₁N₁₂N₁₃ are formed in ascending order from 001 to 999.

- A dash (-) is used to separate the first 10-digit element and the last 3-digit element.

3. Enterprise identification numbers, cooperative identification numbers, artel identification numbers, and identification numbers of dependent units of cooperatives issued according to the law on registration of enterprises, registration of cooperatives and registration of artels shall be TINs.

4. Types of TINs issued by tax authorities

a) 10-digit TINs shall be issued to enterprises, cooperatives, organizations with juridical personality or organizations without juridical personality that directly incur tax obligations (hereinafter referred to as "independent units"); Individuals who are foreign nationals or Vietnamese citizens residing abroad without a PIN established from the national database on population.

b) 13-digit TINs with a dash (-) used to separate the first 10 digits and the last 3 digits shall be used for dependent units and others specified in points c, e and g of this clause.

c) The taxpayers being business organizations or others as prescribed in points a, b, c, d, n clause 2 Article 4 of this Circular, whether or not they have juridical personality, once directly incurring tax obligations and being accountable for their own tax obligations to the law, shall be issued with 10-digit TINs. The dependent units thereof, established as per the law, once incurring tax obligations and directly declaring and paying taxes, shall be issued with 13-digit TINs.

d) Foreign contractors, foreign sub-contractors specified in point dd clause 2 Article 4 of this Circular that directly apply for foreign taxpayer registration with tax authorities shall be issued with 10-digit TINs by every contract. If multiple foreign contractors directly apply for foreign taxpayer registration with tax authorities under the same contract with the Vietnamese party and these contractors wish to declare and pay taxes independently, each of them shall be issued with a separate 10-digit TIN.

If a foreign contractor, upon a contract, engages in a consortium with Vietnamese business organizations for undertaking business in Vietnam and these consortium members establish a consortium management board that keeps accounting records and has a bank account and is responsible for issuance of invoices; or the Vietnamese business organization, as a consortium member, keeps common accounting records and shares profits to consortium members, they shall be issued with a 10-digit TIN for tax declaration and payment for the contract purpose.

If a foreign contractor or foreign subcontractor has an office in Vietnam and the Vietnamese party has declared, withheld and paid tax payable by the foreign contractor, such foreign contractor or foreign subcontractor shall be issued with a 10-digit TIN for declaration of other tax obligations (except tax payable by the foreign contractor) in Vietnam and that TIN shall be notified to the Vietnamese party.

dd) An overseas supplier, specified in point e clause 2 Article 4 of this Circular, which has not been issued with a TIN in Vietnam shall be issued with a 10-digit TIN upon direct application for taxpayer registration with the tax authority. The overseas supplier shall use the above-mentioned TIN to declare and pay tax by themselves, or provide such TIN for a Vietnamese entity whom they authorize to declare and pay tax on their behalf, or provide such TIN for a commercial bank or payment intermediary to withhold and pay tax on their behalf and declare their withholding tax schedule.

e) The withholding agents, specified in point g clause 2 Article 4 of this Circular, shall be issued with a 10-digit TIN (hereinafter referred to as “withholding agent’s TIN”) to declare and pay taxes on behalf of the foreign contractors, foreign sub-contractors, overseas suppliers, organizations and individuals that have contracts and business cooperation documents if they wish to be issued with a separate TIN for their business cooperation contracts. Foreign contractors, foreign sub-contractors, specified in point dd clause 2 Article 4 of this Circular that have their tax withheld and paid by the Vietnamese party on their behalf shall be issued with a 13-digit TIN according to the withholding agent’s TIN of the Vietnamese party to complete the certification of payment of foreign contractor withholding tax in Vietnam.

If a taxpayer changes taxpayer registration information, suspends business/operation or resumes operation/business ahead of schedule, deactivates TIN or reactivate TIN according to regulations applicable to taxpayer’s TINs, the withholding agent’s TIN shall be updated by the tax authority corresponding to the information and status of the taxpayer’s TIN. The taxpayer is not required to file the documentation required in Chapter II and Chapter III hereof in cases of having withholding agent’s TIN.

g) Executives, general executive companies, joint ventures and organizations assigned by the Vietnamese Government to receive shared profits from petroleum fields in the OCAs as prescribed in point h clause 2 Article 4 of this Circular shall be issued with a 10-digit TIN for every petroleum contract or written agreement or equivalent document. A contractor or investor entering into a petroleum contract shall be issued with a 13-digit TIN according to the 10-digit TIN of every petroleum contract to pay the tax incurred in each petroleum contract (including corporate income tax on income from the transfer of participating interest in petroleum contract). The parent company - Petro Vietnam that is the representative of host country to receive profits distributed from petroleum contracts shall be issued with a 13-digit TIN according to the 10-digit TIN of every petroleum contract to declare and pay tax on the profit distributed from each petroleum contract.

h) Entities, specified in point m clause 2 Article 4 of this Circular, having one or several authorized tax collection contract(s) with a tax authority, shall be issued with an withholding agent’s TIN to pay the amount of taxes collected from taxpayers to the state budget.

5. PINs of Vietnamese citizens issued by the Ministry of Public Security according to the provisions of law on identification, consisting of a natural number sequence of 12 digits, shall be used in place of TINs of taxpayers being individuals or dependents specified in points k, l, n of clause 2, Article 4 of this Circular; at the same time, PINs of the representatives of households, household businesses and individual businesses shall also be used in place of TINs of the households, household businesses, and individual businesses.

Article 6. Receipt of applications for taxpayer registration

1. Applications of taxpayers

An application for taxpayer registration includes application for first-time taxpayer registration; application for changes to taxpayer registration information; notification of suspension of business operation or resumption of business operation ahead of schedule; application for TIN deactivation; and application for TIN reactivation which are received as prescribed in clause 2, clause 3 Article 41 of the Law on Tax Administration.

2. Receipt of applications of taxpayers

a) Regarding physical applications:

In a case where an application is submitted directly at a tax authority, a tax officer shall inspect the application for taxpayer registration. In case the application is complete, the tax officer shall receive and bear an acknowledgement stamp on the application for taxpayer registration, specify the date of receipt, number of documents according to the list of documents; prepare an acknowledgment receipt and appointment to return the result for an application for which the tax authority must return the result, processing time for every category of application received. If the application for taxpayer registration is incomplete, the tax officer shall refuse to receive and provide guidelines to the taxpayer for completion of the application.

If the application for taxpayer registration is sent by post, the tax officer shall bear the acknowledgement stamp, record the date of receipt to the application and to the logbook of the tax authority. If the application is incomplete which requires further explanation and supplementation of information and documentation, the tax authority shall give a notification to the taxpayer using form No. 01/TB-BSTT-NNT in Appendix II to Decree No. 126/2020/ND-CP dated October 19, 2020 within 2 working days after the date of receipt of the application.

b) As for e-applications for taxpayer registration: The receipt of applications shall comply with the provisions of Article 13 and Article 14 of Circular No. 19/2021/TT-BTC and Circular No. 46/2024/TT-BTC (hereinafter referred to as "Circular No. 19/2021/TT-BTC”).

3. Receipt of decisions, documents or other papers concerning taxpayer registration issued by competent state agencies

a) Regarding decisions, documents, or other papers in paper form:

Tax officers shall receive and bear acknowledgement stamps in decisions, documents or other papers issued by competent state agencies, record the dates of receipt in decisions, documents or other papers that have been received.

If a decision, document or paper is sent by post, a tax officer shall bear an acknowledgement stamp and record the date of receipt in the received decision, document or paper, and in the logbook of the tax authority.

b) Regarding decisions, documents, or other papers in electronic form: The receipt of electronic decisions, documents or papers of competent state agencies shall comply with regulations on electronic transactions in finance and taxation sectors.

Chapter II

PROCEDURES FOR TAXPAYER REGISTRATION IN CASES WHERE TAXPAYERS ARE ORGANIZATIONS

Section 1. First-time taxpayer registration

Article 7. Applications for first-time taxpayer registration and locations of submission thereof

Applications for first-time taxpayer registration and locations of submission thereof in cases where enterprises, cooperatives or artels apply for taxpayer registration together with business registration under the interlinked single-window system are applications for registration of enterprises, cooperatives or artels according to the provisions of law on business registration.

Applications for first-time taxpayer registration and locations of submission thereof in cases where taxpayers being organizations directly apply for taxpayer registration shall comply with the provisions of clause 2 Article 31; clause 2 Article 32 of the Law on Tax Administration and the following regulations:

1. Regarding taxpayers being organizations specified in points a, b, c and n clause 2 Article 4 of this Circular

a) Business organizations and dependent units (excluding artels) specified in points a and b clause 2 Article 4 hereof shall submit applications for first-time taxpayer registration at the Taxation Departments of the areas where their headquarters are located.

a.1) An application for taxpayer registration of an organization being an independent unit or managing unit includes:

- Application form for taxpayer registration No. 01-DK-TCT hereto appended;

- Schedule of subsidiary companies, member companies form No. BK01-DK-TCT hereto appended (if any);

- Schedule of dependent units form No. BK02-DK-TCT hereto appended (if any);

- Schedule of form No. BK03-DK-TCT hereto appended (if any);

- Schedule of foreign contractors, foreign sub-contractors form No. BK04-DK-TCT hereto appended (if any);

- Schedule of petroleum contractors, investors form No. BK05-DK-TCT hereto appended (if any);

- Schedule of capital-contributing entities form No. 06-DK-TCT hereto appended (if any);

- Copy of establishment and operation license, or establishment decision, or equivalent document issued by competent authority, or business registration certificate as per the law on countries sharing borders (for an organization of a country sharing land border with Vietnam that conducts purchase, sale, barter at border marketplaces, checkpoint marketplaces and marketplaces in checkpoint economic zones of Vietnam).

a.2) Required documents in an application for taxpayer registration of a dependent unit:

- Application form for taxpayer registration No. 02-DK-TCT hereto appended;

- Schedule of business locations form No. BK03-DK-TCT hereto appended (if any);

- Schedule of foreign contractors, foreign sub-contractors form No. BK04-DK-TCT hereto appended (if any);

- Schedule of petroleum contractors, investors form No. BK05-DK-TCT hereto appended (if any);

- Copy of dependent unit operation registration certificate, or establishment decision, or equivalent document issued by competent authority, or business registration certificate as per the law on countries sharing borders (for an organization of a country sharing land border with Vietnam that conducts purchase, sale, barter at border marketplaces, checkpoint marketplaces and marketplaces in checkpoint economic zones of Vietnam).

b) The artels, other organizations and dependent units, specified in points b, c and n clause 2 Article 4 hereof, shall file applications for first-time taxpayer registration with the Departments of Taxation of areas where they are headquartered, for those established by central authorities and provincial authorities; or to Sub-departments of Taxation or regional Sub-departments of Taxation of areas where they are headquartered, for those decisions on establishment of which are issued by district-level authorities and where the artels are headquartered.

b.1) An application for taxpayer registration of an organization being an independent unit or managing unit includes:

- Application form for taxpayer registration No. 01-DK-TCT hereto appended;

- Schedule of subsidiary companies, member companies form No. BK01-DK-TCT hereto appended (if any);

- Schedule of dependent units form No. BK02-DK-TCT hereto appended (if any);

- Schedule of dependent units form No. BK02-DK-TCT hereto appended (if any);

- Schedule of business locations form No. BK03-DK-TCT hereto appended (if any);

- Schedule of foreign contractors, foreign sub-contractors form No. BK04-DK-TCT hereto appended (if any);

- Copy of establishment decision or equivalent document, no certification required, issued by the competent authority.

b.2) Required documents in an application for taxpayer registration of a dependent unit:

- Application form for taxpayer registration No. 02-DK-TCT hereto appended;

- Schedule of business locations form No. BK03-DK-TCT hereto appended (if any);

- Schedule of foreign contractors, foreign sub-contractors form No. BK04-DK-TCT hereto appended (if any);

- Copy of establishment decision or equivalent document, no certification required, issued by the competent authority.

2. The taxpayers, specified in point d clause 2 Article 4 hereof (except for diplomatic missions, consuls and representative agencies of international organizations in Vietnam mentioned in clause 3 hereof) shall file applications for first-time taxpayer registration with Departments of Taxation of areas where they are headquartered or where the individuals have permanent residences in Vietnam. An application for taxpayer registration includes: Application form for taxpayer registration No. 01-DK-TCT hereto appended.

3. The taxpayers, specified in point d clause 2 Article 4 hereof (except for diplomatic missions, consuls and representative agencies of international organizations in Vietnam mentioned in point d clause 2 Article 4 hereof) shall file applications for first-time taxpayer registration with Departments of Taxation of areas where they are headquartered. An application for taxpayer registration includes:

- Application form for taxpayer registration No. 06-DK-TCT hereto appended;

- Certification of Directorate of State Protocol affiliated to the Ministry of Foreign Affairs.

4. The taxpayers being foreign contractors, foreign sub-contractors, specified in point dd clause 2 Article 4 hereof, who directly declare and pay foreign contractor taxes or other taxes other than the foreign contractor withholding taxes withheld and paid by the Vietnamese party on behalf of the taxpayers in accordance with law on tax administration shall submit applications for taxpayer registration to Departments of taxation of areas where they are headquartered. An application for taxpayer registration includes:

- Application form for taxpayer registration No. 04-DK-TCT hereto appended;

- Schedule of foreign contractors, foreign sub-contractors form No. BK04-DK-TCT hereto appended (if any);

- Copy of certification of registration of executive office; or equivalent document issued by competent authority (if any).

5. The taxpayers being overseas suppliers without a permanent establishment in Vietnam, specified in point e clause 2 Article 4 hereof, directly applying for taxpayer registration, shall directly submit applications for first-time taxpayer registration to tax authorities according to the provisions of Article 76 of Circular No. 80/2021/TT-BTC and Decree No. 126/2020/ND-CP .

6. The taxpayers being withholding agents and authorized tax collectors, specified in points g, m clause 2 Article 4 hereof, shall submit applications for taxpayer registration to tax authorities as follows:

a) The withholding agent of a foreign contractor or foreign sub-contractor shall file an application for taxpayer registration to the supervisory tax authority. An application for taxpayer registration includes:

- Application form for taxpayer registration No. 04.1-DK-TCT hereto appended;

- Schedule of contracts of the foreign contractor or foreign sub-contractor having tax withheld and paid by the Vietnamese party No. 04.1-DK-TCT-BK.

b) The organization engaged in business with an entity assigned to manage the business cooperation contract without establishment of a separate legal person shall file an application for taxpayer registration with the supervisory tax authority. An application for taxpayer registration includes:

- Application form for taxpayer registration No. 04.1-DK-TCT hereto appended;

- Copy of business cooperation contract or document.

c) The commercial bank, payment intermediary or organization authorized by overseas supplier to withhold and pay taxes on behalf of overseas supplier shall file an application for taxpayer registration to the supervisory tax authority. An application for taxpayer registration includes: Application form for taxpayer registration No. 04.1-DK-TCT hereto appended.

d) The authorized tax collector shall file an application for taxpayer registration to the tax authority which signs the authorized tax collection contract. An application for taxpayer registration includes: Application form for taxpayer registration No. 04.4-DK-TCT hereto appended.

7. The taxpayers specified in point h clause 2 Article 4 hereof shall file applications for first-time taxpayer registration to Departments of Taxation of areas where they are headquartered or the Large Enterprise Taxation Department in cases where taxpayers are assigned to the Large Enterprise Taxation Department for management.

a) Required documents in an application for taxpayer registration of an executive, general executive company, joint venture, organization authorized by Vietnamese Government to receive shared profits from petroleum fields in the OCAs (hereinafter referred to as “executive”):

- Application form for taxpayer registration No. 01-DK-TCT hereto appended;

- Schedule of petroleum contractors, investors form No. BK05-DK-TCT hereto appended;

- Copy of investment certificate or investment license.

b) Required documents in an application for taxpayer registration of petroleum contractor, investor (including the contractor that receives the profit distributed): Application form for taxpayer registration No. 02-DK-TCT hereto appended.

c) Required documents in an application for taxpayer registration of parent company - PetroVietnam as the representative of host country that receives profits distributed from petroleum contracts: Application form for taxpayer registration No. 02-DK-TCT hereto appended.

Article 8. Issuance of certificates of taxpayer registration and TIN notifications

Certificates of taxpayer registration and TIN notifications shall be issued to organizations applying for taxpayer registration directly with tax authorities according to the provisions of clause 1, clause 2 Article 34 of the Law on Tax Administration and the following regulations:

1. “Certificates of taxpayer registration” form No. 10-MST hereto appended shall be granted by tax authorities to organizations not specified in clause 2 of this Article.

2. “ notifications of withholding agent’s TINs” form No. 11-MST hereto appended shall be granted by tax authorities to organizations submitting applications for taxpayer registration for the purposes of withholding taxes and paying taxes on behalf of applicants according to the provisions of clause 6 Article 7 hereof.

3. Tax authorities shall process applications for first-time taxpayer registration and issue certificates of taxpayer registration or TIN notifications to taxpayers being organizations through the web portal of the General Department of Taxation within 03 (three) working days from the day on which the tax authorities receives complete and valid application from the taxpayers. In cases where taxpayers apply for receiving results in person at the tax authorities or by post, the tax authorities shall send results to the one-stop divisions of the tax authorities or via public postal services to the registered taxpayers’ addresses.

Article 9. Reissuance of certificates of taxpayer registration and TIN notifications

Certificates of taxpayer registration and TIN notifications shall be reissued according to the provisions of clause 3 Article 34 of the Law on Tax Administration and the following regulations:

1. If certificates of taxpayer registration, TIN notifications are lost, torn, or burnt, the taxpayers shall submit written requests for reissuance of certificates of taxpayer registration or TIN notifications using form No. 13-MST hereto appended to the supervisory tax authorities.

2. The tax authorities shall re-issue the certificates of taxpayer registration, TIN notifications through the web portal of the General Department of Taxation within 2 working days after receiving complete applications as prescribed In cases where taxpayers apply for receiving results in person at the tax authorities or by post, the tax authorities shall send results to the one-stop divisions of the tax authorities or via public postal services to the registered taxpayers’ addresses.

Section 2. Change of taxpayer registration information

Article 10. Applications for change of taxpayer registration information and locations of submission thereof

Applications for change of taxpayer registration information and locations of submission thereof of organizations shall comply with the provisions of Article 36 of the Law on Tax Administration and the following regulations:

1. Changing taxpayer registration information does not alter supervisory tax authority

a) A taxpayer applying for taxpayer registration together with enterprise registration, cooperative registration or business registration, when changing taxpayer registration information, shall change taxpayer registration information together with changing contents of enterprise registration, cooperative registration or business registration.

b) The taxpayers specified in points a, b, c, d, dd, e, h and n clause 2 Article 4 hereof shall submit applications to the supervisory tax authorities as follows:

b.1) An application for changing taxpayer registration information of a taxpayer specified in point a, b, c, dd, h or n clause 2 Article 4 of this Circular includes:

- Application form for amendments to taxpayer registration information No. 08-MST hereto appended;

- Copy of establishment and operation license, or certificate of operation registration of dependent unit, or establishment decision, or equivalent license issued by the competent authority, if any information of the said document is changed.

b.2) An application for changing taxpayer registration information of a taxpayer specified in point d clause 2 Article 4 of this Circular includes: Application form for amendments to taxpayer registration information No. 08-MST hereto appended.

b.3) An application for changing taxpayer registration information of an overseas supplier that does not have permanent residence in Vietnam specified in point e clause 2 Article 4 hereof shall comply with the provisions of Article 76 of Circular No. 80/2021/TT-BTC .

c) If the taxpayer being contractor or investor entering into a petroleum contract as prescribed in point h clause 2 Article 4 hereof transfers a part of contributed capital in a business organization or participating interest in the petroleum contract, the taxpayer shall submit an application for changing taxpayer registration information to the Department of Taxation of the area where they are headquartered or to the Large enterprise tax department in cases where the executive is assigned to the large enterprise tax department for management.

An application for changing taxpayer registration information includes: Application form for amendments to taxpayer registration information No. 08-MST hereto appended.

2. Changing taxpayer registration information alters supervisory tax authority

a) If a taxpayer that previously applied for taxpayer registration together with enterprise/cooperative/business registration relocates the headquarters to another province or central-affiliated city (hereinafter referred to as “province”) or another district-level division within the same province or central affiliated city (hereinafter referred to as “district”), resulting in alternation of the supervisory tax authority,

a.1) the taxpayer shall file an application for changing taxpayer registration information to the supervisory tax authority (the tax authority in charge of the old location) to complete the tax-related procedures before submitting application for changing the headquarters to the business registration authority.

The application submitted to the tax authority in charge of the old location includes: Application form for amendments to taxpayer registration information No. 08-MST hereto appended.

a.2) After receiving the notice of taxpayer’s relocation form No. 09-MST hereto appended from the tax authority in charge of the old location, the taxpayer shall apply for change of headquarters at the business registration authority as per the law on business/cooperative/enterprise registration.

b) The taxpayer subject to direct taxpayer registration with the tax authority as prescribed in point a, b, c, d, dd, h or n clause 2 Article 4 hereof, upon relocation of headquarters to another province or another district within the same province, resulting in alternation of the supervisory tax authority, shall

b.1) At the tax authority in charge of the old location

The taxpayer shall file an application for changing taxpayer registration information to the supervisory tax authority (the tax authority in charge of the old location). The application for changing taxpayer registration information is prescribed as follows:

- Regarding a taxpayer specified in point a, b, c, dd, h or n clause 2 Article 4 of this Circular, the application includes:

+ Application form for amendments to taxpayer registration information No. 08-MST hereto appended;

+ Copy of establishment and operation license or equivalent document issued by the competent authority if the address thereon is changed.

- Regarding a taxpayer specified in point d clause 2 Article 4 of this Circular, the application includes: Application form for amendments to taxpayer registration information No. 08-MST hereto appended.

b.2) At the tax authority in charge of the new location

b.2.1) The taxpayer shall submit an application for changing taxpayer registration information to the tax authority in charge of the new location within 10 working days after the tax authority in charge of the old location issues a notice of taxpayer’s relocation form No. 09-MST hereto appended. In particular:

- The taxpayer provided for in point a, b, d, dd or h clause 2 Article 4 hereof (excluding artels) shall submit an application to the Department of Taxation of the area where the new headquarters is located.

- The taxpayer being the artel provided for in point b clause 2 Article 4 hereof shall submit an application to the Sub-department of Taxation or regional Sub-department of Taxation of the area where the new headquarters is located.

- The taxpayer specified in point c or n clause 2 Article 4 hereof shall submit an application to the Department of Taxation of the area where they are headquartered (for taxpayers being organizations the decisions on establishment thereof are issued by central authorities and provincial authorities); or to the Sub-department of Taxation or regional Sub-department of Taxation of the area where they are headquartered (for taxpayers being organizations the decisions on establishment thereof are established by district-level authorities).

b.2.2) An application for changing taxpayer registration information includes:

- The application form for relocation to the tax authority in charge of the new location No. 30/DK-TCT hereto appended.

- Copy of establishment and operation license or equivalent document issued by the competent authority if the address thereon is changed.

Article 11. Processing applications for change of taxpayer registration information and giving processing results

Applications for changing taxpayer registration information shall be processed in accordance with Article 41 of the Law on Tax Administration and the following regulations:

1. The taxpayer shall change the taxpayer registration information according to the provisions of clause 1 Article 10 hereof

a) Changing information not mentioned in the certificate of taxpayer registration or TIN notification:

Within 2 working days after receiving a complete application from the taxpayer, the supervisory tax authority of the taxpayer shall update the changed information in the taxpayer registration system.

b) Changing information mentioned in the certificate of taxpayer registration or TIN notification:

Within 3 working days after receiving a complete application from the taxpayer, the supervisory tax authority of the taxpayer shall update the changed information in the taxpayer registration system; and issue a certificate of taxpayer registration or TIN notification with updated information.

2. The taxpayer shall change the taxpayer registration information according to the provisions of clause 2 Article 10 hereof

a) At the tax authority in charge of the old location:

Within 5 working days from the day on which the decision on administrative penalty for violations against regulations on taxation or inspection conclusion is issued (for the application subject to inspection at the taxpayer’s headquarters), or within 7 working days after receiving the application of the taxpayer (for the application not subject to inspection at the taxpayer’s headquarters), if the taxpayer has completed their liabilities with the tax authority in charge of the old location in accordance with the provisions of clause 3 Article 6 of Decree No. 126/2020/ND-CP , the tax authority shall issue a notice of taxpayer’s relocation form No. 09-MST hereto appended and submit it to the taxpayer and the tax authority in charge of the new location.

When the above-mentioned deadline expires, if the taxpayer fails to complete their liabilities with the tax authority in charge of the old location, the tax authority in charge of the old location shall issue a notice of the taxpayer’s relocation form No. 09-MST enclosed herewith within 03 working days from the day on which the taxpayer completes their tax obligations with the tax authority in charge of the old location.

The determination of taxpayer subject to inspection at the taxpayer's headquarters shall comply with the provisions of law on tax administration.

For a taxpayer that transfers the business location from the headquarters, if it keeps doing business in another province other than the province where the headquarters is located and incurs the obligation to declare and remit taxes to the tax authority in that province as per the law on tax administration (supervisory tax authority), it is not required to transfer the tax liability as prescribed in this point.

b) At the tax authority in charge of the new location:

Within 3 working days after receiving a complete application from the taxpayer, the receiving tax authority shall update the changed information in the taxpayer registration system and issue a certificate of taxpayer registration or TIN notification with updated information to the taxpayer.

3. If the taxpayer has completed the relocation procedures with the tax authority in charge of the old location but fails to submit an application for relocating the headquarters to the business registration authority (for the taxpayer applying for taxpayer registration together with business/cooperative registration) or to the tax authority in charge of the new location (for the taxpayer directly applying for taxpayer registration at the tax authority)

a) Within 10 working days after the tax authority in charge of the old location issues a notice of taxpayer’s relocation form No. 09-MST hereto appended, if the taxpayer fails to relocate, it shall submit a written notice of cancellation of relocation form No. 31/DK-TCT hereto appended to the tax authority in charge of the old location. The tax authority in charge of the old location shall issue a notice of acknowledgement of the taxpayer’s relocation cancellation form No. 36/TB-DKT hereto appended and submit it to the taxpayer within 3 working days after receiving such the written request of the taxpayer.

b) After 10 working days of the day on which the tax authority in charge of the old location issues a notice of taxpayer’s relocation form No. 09-MST hereto appended, if the taxpayer fails to submit the foregoing application to the business registration authority or has submitted the application to the business registration authority without approval or fails to submit the application to the tax authority in charge of the new location, and the taxpayer fails to submit a written notice of cancellation of relocation as prescribed in point a hereof to the tax authority in charge of the old location, the tax authority in charge of the new location shall issue a notice of further explanation and supplementation form No. 01/TB-BSTT-NNT in Appendix II enclosed with Decision No. 126/2020/ND-CP to the taxpayer, and send it via email or phone number of the taxpayer’s legal representative according to the taxpayer's registered information.

c) After 10 business days of the day on which the tax authority in charge of the new location issues a notice specified in point b of this clause to the taxpayer, if the taxpayer fails to submit a written notice of cancellation of relocation form No. 31/DK-TCT hereto appended, fails to submit an application for relocation of the headquarters, fails to provide an explanation or provides an explanation that is not accepted by the tax authority, the tax authority in charge of the new location shall carry out a site inspection of the operation of the taxpayer at the new location.

c.1) In the case where the inspection results indicate that the taxpayer is operating at the new location, the tax authority in charge of the new location shall request the taxpayer to sign the Verification record of the taxpayer's operation at the registered location Form No. 15/BB-XMHD enclosed with this Circular, and simultaneously request the taxpayer to submit an application for relocation of the headquarters to the business registration authority or the tax authority in charge of the new location as per regulations.

c.2) In the case where the inspection results indicate that the taxpayer is not operating at the new location, the tax authority in charge of the new location shall cooperate with the local government (the commune-level People’s Committee, local police authority) in preparing a verification record of the taxpayer's operation at the registered location Form No. 15/BB-XMHD enclosed with this Circular and submit it to the tax authority in charge of the old location on the same working day or no later than the beginning of the next working day following the date of signing the record. The tax authority in charge of the old location shall, based on the verification record of the tax authority in charge of the new location, issue a notice of taxpayer’s non-operation at the registered location form No. 16/TB-DKT enclosed herewith, update the TIN status, and publicly disclose information in accordance with the provisions of point b, clause 2, Article 17 of this Circular.

Section 3. SUSPENSION OF BUSINESS OPERATIONS

Article 12. Notification of suspension of business operations or resumption of operations ahead of schedule

Upon suspension of business operations or resumption of business operations ahead of schedule, taxpayers shall notify according to the provisions of clause 1, clause 2 Article 37 of the Law on Tax Administration, Article 4 of Decree No. 126/2020/ND-CP and the following regulations:

1. Organizations not subject to business registration shall submit Notifications Form No. 23/DK-TCT enclosed herewith to supervisory tax authorities within the time limit specified in point c of clause 1, clause 3, and clause 4 of Article 4 of Decree No. 126/2020/ND-CP .

2. After tax authorities have issued notices of taxpayer’s non-operation at the registered locations, enterprises, cooperatives and artels must carry out procedures for TIN reactivation according to the provisions of point b clause 1 Article 18 and point b clause 1 Article 19 of this Circular before applying for suspension of business operations with business registration authorities.

In cases where enterprises, cooperatives and artels fail to complete procedures for TIN reactivation in accordance with the provisions of point b clause 1 Article 18 and point b clause 1 Article 19 of this Circular but are granted acceptance of suspending business operations by business registration authorities in accordance with the provisions of law on enterprise/cooperative/business registration, tax authorities shall not update the business operation suspension of the enterprises, cooperatives and artels on the taxpayer registration system.

Article 13. Processing notifications of suspension of business operations or resumption of business operations ahead of schedule

Notifications of business operation suspension or business operation resumption ahead of schedule of taxpayers, or written approvals for business operation suspension or business operation resumption ahead of schedule of competent state agencies shall be processed in accordance with clauses 1, 2 Article 37 of the Law on Tax Administration, clauses 1, 3, 4 Article 4 of Decree No. 126/2020/ND-CP and the following regulations:

1. Regarding notifications of suspension of business operations or resumption of business operations ahead of schedule of taxpayers:

Tax authorities shall process applications and issue notices of acceptance/rejection of business operation suspension form No. 27/TB-DKT, notices of business operation suspension following the managing unit form No. 33/TB-DKT (if any), notices of resumption of business operations ahead of schedule following the managing unit form No. 34/1B-DKT (if any) hereto appended to the taxpayers within 2 working days after receiving complete applications as per regulations.

2. For written approvals for business operation suspension or business operation resumption ahead of schedule of competent state agencies:

Tax authorities shall update information on business operation suspension or business operation resumption of taxpayers on the taxpayer registration system, except for taxpayers whose non-operation at the registered locations have been notified by the tax authorities.

Section 4. TIN DEACTIVATION

Article 14. Applications for tin deactivation

1. Applications for TIN deactivation, for organizations directly applying for taxpayer registration with tax authorities are written requests for TIN deactivation form No. 24/DK-TCT hereto appended as prescribed in Articles 38, 39 of the Law on Tax Administration and other documents:

a) For the business organizations and other organizations specified in points a, b, c, d, and n clause 2 Article 4 hereof

a.1) For a managing unit, the application shall be either one of the following: Copy of dissolution decision, copy of division decision, copy of agreement on merger, copy of agreement on acquisition, copy of decision on revocation of certificate of operation registration of the competent authority, copy of notification of closure, copy of conversion decision.

If the managing unit has dependent units issued with 13-digit TINs, the managing unit shall send a written notification of closure to the dependent units in order for them to complete the procedures for TIN deactivation with their supervisory tax authorities before deactivation of the managing unit's TIN.

If a dependent unit has its TIN deactivated but it is unable to cover the tax obligations to the state budget as prescribed in the Law on Tax Administration and guiding documents, the managing unit shall undertake in writing to incur every tax liability of such dependent unit with the supervisory tax authority of the dependent unit and keep covering tax obligations of the dependent unit to the tax authority managing tax obligations of the dependent unit even after the dependent unit’s TIN is deactivated.

a.2) For a dependent unit, the application shall be either one of the following: Copy of decision or notice of closure of a dependent unit, copy of decision on revocation of certificate of dependent unit operation registration issued by the competent authority.

b) For the contractor or investor entering into petroleum contract, parent company - PetroVietnam as the representative of host country that receives shared profits from petroleum contracts; the foreign contractor or foreign sub-contractor specified in points dd, h clause 2 Article 4 hereof (other than the foreign contractor or foreign sub-contractor issued with the TIN as prescribed in point e clause 2 Article 5 hereof), the application shall be: Copy of contract finalization, or copy of document on transfer of capital, in whole, contributed to enter into petroleum contract, for the investor to the petroleum contract.

2. An enterprise, cooperative or dependent unit thereof shall, before submitting an application for closure of an enterprise/cooperative due to full division, acquisition or merger or closure of a dependent unit at the business registration authority, submit an application to the supervisory tax authority to complete tax procedures, cover tax obligations within the time limit prescribed in the Law on Enterprises (for the enterprise), Law on Cooperatives (for the cooperative) and other relevant laws. If the Law on Enterprises, Law on Cooperatives and other relevant laws do not stipulate the time limit for the taxpayer to submit an application to the tax authority, the taxpayer shall submit an application to the supervisory tax authority within 10 working days from the day on which the division decision, agreement on merger, agreement on acquisition, enterprise/cooperative’s decision on or notice of closure of a branch, representative office, or decision on revocation of certificate of branch/representative office operation registration. The application includes a written request for TIN deactivation form No. 24/DK-TCT enclosed herewith and the other following documents:

a) Application for deactivation of TIN of the fully divided, acquired or merging enterprise or cooperative that is one of the following documents: Copy of full division decision, copy of agreement on merger, copy of agreement on acquisition.

b) Application for deactivation of TIN of the dependent unit of the enterprise or cooperative that is one of the following documents: Copy of enterprise/cooperative’s decision on or notice of closure of a branch, representative office; copy of decision on revocation of certificate of branch/representative office operation registration of the competent state agency.

3. An enterprise, cooperative, artel or dependent unit of the enterprise or cooperative whose non-operation at the registered location has been notified by a tax authority shall, before submitting an application for dissolution of the enterprise or cooperative (including both voluntary dissolution and compulsory dissolution) or closure of the dependent unit at the business registration authority, directly submit the application at the supervisory tax authority and carry out tax procedures and cover tax obligations as per regulations. The application includes a written request for TIN deactivation form No. 24/DK-TCT enclosed herewith and the other following documents:

a) Application for deactivation of TIN of the dissolved enterprise or cooperative that is one of the following documents: Copy of resolution or decision on dissolution of the enterprise, resolution on dissolution of the cooperative, decision on revocation of certificate of enterprise registration, certificate of cooperative registration of business registration authority.

b) Application for deactivation of TIN of the dependent unit of the enterprise or cooperative that is one of the following documents: Copy of enterprise/cooperative’s decision on or notice of closure of a branch/representative office; copy of decision on revocation of certificate of branch/representative office operation registration of the competent state agency.

c) Application for deactivation of TIN of the artel that is one of the following documents: Minutes of the meeting of the artel members regarding the closure of the artel, copy of the decision on revocation of the artel registration certificate by the competent state agency.

4. An application for deactivation of TIN following a decision, notice or another document of competent state agency, on a case-by-case basis, includes the following:

a) Information exchange transaction sent by the business registration authority to the tax authority regarding: Decision to dissolve an enterprise or cooperative; decision to revoke an enterprise/cooperative/artel registration certificate, certificate of business location/branch/representative office operation registration; application for closure of an enterprise/cooperative due to full division, acquisition or merger; application for closure of a branch/representative office/business location of an enterprise/cooperative; notification of dissolution of enterprise, cooperative; notification of dissolution of enterprise/cooperative; notification of closure of an enterprise/cooperative due to full division, merger or acquisition; notification of closure of a branch/representative office of an enterprise/cooperative; notification of an artel being in the process of closure; notification of closure of an artel.

b) Decision on or notice of revocation of establishment and operation license or equivalent document issued by licensing authority.

c) Declaration of bankruptcy made by the court.

d) Notice of taxpayer’s non-operation at the registered location as prescribed in clause 3 Article 11 and Article 17 hereof.

Article 15. Obligations to be fulfilled by taxpayers prior to TIN deactivation

1. Taxpayers shall fulfill obligations regarding invoices in accordance with the law on invoices.

2. Taxpayers shall submit tax declaration dossiers, pay taxes and handle overpaid taxes and undeducted VAT (if any) as prescribed in Article 43, 44, 47, 60, 67, 68, 70, 71 of the Law on Tax Administration to tax authorities, including obligations following the withholding agent’s TIN (if any).

3. In the case where a managing unit has dependent units, all dependent units must complete the procedures for TIN deactivation before the deactivation of the managing unit’s TIN.

Article 16. Processing applications for TIN deactivation and giving processing results

1. The application for TIN deactivation filed by the taxpayer prescribed in clause 1 Article 14 hereof shall be processed as follows:

a) The supervisory tax authority shall:

a.1) Issue a notice that the taxpayer has stopped operating and is following procedures for the TIN deactivation using Form No. 17/TB-DKT enclosed herewith and send it to the taxpayer within 02 (two) working days from the date the tax authority receives the complete application for the TIN deactivation as prescribed.

Issue a notice to the managing unit, dependent units using form No. 35/TB-DKT hereto appended in the case where the tax authority has received an application for TIN deactivation from the managing entity but the dependent units have not followed procedures for deactivation of TIN.

a.2) Cooperate with the supervisory tax authority where the taxpayer incurs the liabilities to the state budget in settling the taxpayer’s obligations at the said supervisory tax authority (filing adequate tax declaration dossier, fulfilling tax obligations, obligations regarding invoices, and handling overpaid taxes and undeducted VAT (if any)), offsetting tax obligations or refunding as prescribed.

a.3) Offset or both refund and offset overpaid tax and undeducted VAT against other tax obligations of the taxpayer as per the Law on Tax Administration and guiding documents.

If a dependent unit has its TIN deactivated but is unable to pay the remaining liabilities, or still has overpaid taxes or undeducted VAT after offsetting or both refunding and offsetting in accordance with the provisions of the Law on Tax Administration and guiding documents, and the managing unit has undertook in writing to incur every tax liability of such dependent unit, the customs authority and the tax authority that supervises the dependent unit shall transfer such remaining tax obligations to the managing entity and issue a notice of transfer of tax obligations using form No. 39/TB-DKT hereto appended to the managing entity, dependent unit and the tax authority that supervises the dependent unit.

If the fully divided, acquired or merging unit has its TIN deactivated but is unable to pay the remaining liabilities, or still has overpaid taxes or undeducted VAT after offsetting or both refunding and offsetting in accordance with the provisions of the Law on Tax Administration and guiding documents, and new units established from the divided, acquired or merging unit have agreed to inherit all tax obligations of the fully divided, acquired, or merging unit, the customs authority and the tax authority that supervises the fully divided, acquired, or merging unit shall transfer such tax obligations to the new units and issue a notice of transfer of tax obligations using form No. 39/TB-DKT hereto appended to the fully divided, acquired, or merging unit, new units and the tax authority that supervises the fully divided, acquired, or merging unit.

a.4) Request the customs authority to certify the fulfilment of tax obligations and other state budget revenues by the taxpayer with respect to import and export activities as per the Circular of the Ministry of Finance on customs procedures; customs inspection and supervision; export duty, import duty and tax administration associated with exports and imports and the Circular of the Ministry of Finance on electronic transactions in taxation sector within 3 working days from the date of issuance of the notice that the taxpayer has stopped operating and is following procedures for TIN deactivation.

a.5) Issue a notice of taxpayer’s TIN deactivation using form No. 18/TB-DKT hereto appended within 3 working days from the day on which the taxpayer has fulfilled their tax obligations to the tax authority or the tax authority has completely transferred the tax obligations and other state budget revenues of the dependent unit to the managing unit, or of the divided, acquired or merging unit to the new units as prescribed in point a.3 of this clause.

b) The supervisory tax authority shall:

b.1) Perform the tasks specified in points a.2, a.3 of this clause with regard to the revenues arising in the administrative division.

b.2) Update information about taxpayer who has covered tax obligations regarding revenues managed by the tax authority on the taxpayer registration system on the same working day or, at the latest, by the beginning of the next working day after the taxpayer has covered their tax obligations at the supervisory tax authority.

2. The application for TIN deactivation filed by the taxpayer prescribed in clause 2 Article 14 hereof shall be processed as follows:

a) The supervisory tax authority shall comply with the provisions of point a clause 1 of this Article. The notice of taxpayer’s TIN deactivation form No. 18/TB-DKT enclosed herewith shall be replaced with a notification re issued together with this Circular, is replaced by the Notification of fulfilment of tax obligations by taxpayer for submitting the application for dissolution/closure to the business registration authority using form No. 28/TB-DKT enclosed herewith.

b) The supervisory tax authority shall comply with the provisions of point b clause 1 of this Article.

3. The application for TIN deactivation submitted by the competent state agency to the supervisory tax authority shall be processed as follows:

a) Regarding a decision on dissolution of enterprise or cooperative, a notification shall be sent to the artel that is following procedures for closure of the business registration authority according to the provisions of point a clause 4 Article 14 hereof:

a.1) The supervisory tax authority shall comply with the provisions of point a clause 1 of this Article. The notice of taxpayer’s TIN deactivation form No. 18/TB-DKT enclosed herewith shall be replaced with a notification re issued together with this Circular, is replaced by the Notification of fulfilment of tax obligations by taxpayer for submitting the application for dissolution/closure to the business registration authority using form No. 28/TB-DKT enclosed herewith.

a.2) The supervisory tax authority shall comply with the provisions of point b clause 1 of this Article.

b) Regarding an application for closure of enterprise or cooperative due to division, merger or acquisition; application for closure of branch or representative office of the enterprise or cooperative transferred by the business registration authority according to the provisions of point a clause 4 Article 14 of this Circular

b.1) The supervisory tax authority shall:

- Issue a notice that the taxpayer has stopped operating and is following procedures for TIN deactivation using Form No. 17/TB-DKT enclosed herewith in cases where the taxpayer fails to submit an application for TIN deactivation to the supervisory tax authority, and sent it to the taxpayer within 02 (two) working days from the date the tax authority receives the application for the business registration authority.

- Issue a notice requiring the taxpayer to submit an application for TIN deactivation using form No. 29/TB-DKT hereto appended and send it to the taxpayer for following procedures for TIN deactivation at the tax authority as prescribed in clauses 2 Article 14 hereof.

b.2) The supervisory tax authority shall keep supervising these revenues until the taxpayer files an application for TIN deactivation with the supervisory tax authority as prescribed in clause 2, Article 14 hereof as notified by the supervisory tax authority.

c) For the application for closure of business location of enterprise/cooperative: The taxpayer registration system shall update the information about closure of the business location according to the code of business location and the TIN of the managing unit of the business location into the tax administration database.

d) Regarding a notice of dissolution of enterprise or cooperative; notice of closure of fully divided, merging or acquired enterprise or cooperative; notice of closure of branch or representative office; notice of closure of artel transferred by the business registration authority according to the provisions of point a clause 4 Article 14 of this Circular

The supervisory tax authority shall change the taxpayer’s TIN status to “taxpayer has stopped operating and is following TIN deactivation” on the same date of receiving the notice from the business registration authority if the taxpayer has fulfilled the tax obligations.

dd) For the decision on revocation of enterprise registration certificate, cooperative registration certificate, artel registration certificate, certificate of operation registration of branch, representative office, business location; decision on, notice of revocation of establishment and operation license or equivalent document as prescribed in points a, b clause 4 Article 14 hereof (decision on, notice of revocation of license)

dd.1) In case of revocation serving the enforcement of administrative decision on tax administration: When the supervisory tax authority receives a decision on or notice of revocation of license from the business/cooperative registration authority and competent state agency, the tax authority shall change the taxpayer’s TIN status to “taxpayer has stopped operating and has not completed TIN deactivation procedures”.

dd.2) In case of revocation due to violation of law:

The supervisory tax authority shall:

- Change the status of taxpayer’s TIN or withholding agent’s TIN (if any) to status “taxpayer has stopped operating and has not completed TIN deactivation procedures” and issue a notice of TIN deactivation following the managing unit using form No. 35/TB-DKT hereto appended (if any) to the taxpayer after receiving such a decision on or notice of revocation of license from the business/cooperative registration authority and competent state agency.

- Update the information about the revocation of license of the business location according to the code of the business location and the TIN of its managing entity into the tax administration database in a case where the business location has its license revoked.

- Issue a notice requiring the taxpayer to file an application for TIN deactivation using form No. 29/TB-DKT hereto appended to the taxpayer directly applying for taxpayer registration with the tax authority, dependent unit of enterprise, dependent unit of cooperative to carry out procedures for TIN deactivation with the tax authority as prescribed in clause 1 and point b clause 2 Article 14 hereof (except for taxpayer whose non-operation at the registered location has been notified).

- After receiving the decision on or notice of dissolution of enterprise/cooperative and closure of the dependent unit from the enterprise registration authority or the application for TIN deactivation filed by the taxpayer due to revocation of license as prescribed in Article 14 hereof, the supervisory tax authority and the supervisory tax authority shall deactivate the TIN for each corresponding case as prescribed in this Article.

e) Regarding an enterprise or cooperative going bankrupt

Upon receiving the Decision to initiate bankruptcy proceedings from the Court for the enterprise, cooperative, or information from the business registration authority sent through the National Business Registration Information System, the supervisory tax authority shall change the taxpayer's information to "Taxpayer awaiting bankruptcy proceedings" on the same working day or, at the latest, at the beginning of the next working day from the date of receiving the Decision to initiate bankruptcy proceedings from the Court or the information on the taxpayer registration system. The supervisory tax authority shall cooperate with the supervisory tax authority in determining the tax obligations of the taxpayer to propose to the court for recovery of tax debts in accordance with the provisions of the Bankruptcy Law.

When receiving a declaration of bankruptcy from the court as prescribed in point c clause 4 Article 14 of this Circular,

e.1) The supervisory tax authority shall:

- Change the taxpayer’s information to “taxpayer has stopped operating and has not completed TIN deactivation procedures” on the same business day or no later than early next working day after receiving such a declaration of bankruptcy of the court.

Issue a notice to the managing unit, dependent units using form No. 35/TB-DKT hereto appended in the case where the tax authority has received the declaration of bankruptcy from the court for the managing entity but the dependent units have not followed procedures for deactivation of TIN.

- Perform the tasks prescribed in Points a.2, a.3, a.4, a.5 Clause 1 of this Article.

e.2) The supervisory tax authority shall comply with the provisions of point b clause 1 of this Article.

4. Once the taxpayer’s TIN is deactivated, the certificate of taxpayer registration and TIN notification are also deactivated.

5. The supervisory tax authority shall update information, change the taxpayer’s TIN status to status No. 03 “taxpayer has stopped operating and has not completed TIN deactivation procedures” and specify the reasons therefor on the same working day or no later than early next working day after receiving the notice that the taxpayer has stopped operating and is following procedures for TIN deactivation form No. 17/TB-DKT enclosed herewith; and status No. 01 “taxpayer has stopped operating and has completed TIN deactivation procedures” and specify the reasons therefor on the same working day or no later than early next working day after receiving the notice of taxpayer’s TIN deactivation form No. 18/TB-DKT enclosed herewith.

6. In the case where the taxpayer has had the application for TIN deactivation without fulfilment of tax obligations, and the tax authority has verified that the taxpayer is not operating at the new location, the tax authority shall choose the TIN status No. 06 and specify the reasons for the new status corresponding to those for submission of the application for the taxpayer’s TIN deactivation.

Article 17. TIN deactivation in cases where tax authorities issues notices of non-operation at registered locations

1. Within 01 working day from the day on which a tax authority issues or receives a decision, document or notice or an application from a taxpayer in one of the following cases, the tax authority shall update information on the taxpayer registration system and change the current status of the taxpayer to status No. 09 "the taxpayer awaiting verification of operation at the registered location":

a) The tax authority issues the reminder of submission of a tax declaration dossier, but the taxpayer still fails to submit it.

b) The tax authority receives back the document that was sent to the taxpayer by post and returned by the post office due to the absence of a recipient or because the receiving address does not exist.

c) The tax authority receives information provided by organizations and individuals, accompanied by evidence, regarding the taxpayer's non-operation at the registered location.

d) The tax authority receives a notice of the taxpayer’s non-operation at the registered location from a competent state management agency.

dd) The tax authority receives an application for using electronic invoices or application for changing information regarding the use of electronic invoices from the taxpayer that is subject to verification of operation at the registered location.

e) The tax authority receives information on the issuance of a certificate of enterprise registration, certificate of cooperative registration, certificate of artel registration, certificate of dependent unit operation registration transferred from the National Business Registration Information System to the Taxpayer registration system in the case where the taxpayer is subject to verification of operation at the registered location.

g) The tax authority issues a certificate of first-time taxpayer registration or the taxpayer applies for changing information on taxpayer registration in the case where they are subject to verification of operation at the registered location.

The tax authority is also send information that the taxpayer is awaiting verification of operation at the registered location to the taxpayer’s electronic tax transaction account; the email, phone number of the legal representative of the taxpayer registered with the tax authority or through the EtaxMobile or VnelD application of the legal representative of the taxpayer. The taxpayer may directly give explanation at the tax authority or supplement information and documents in writing to prove their operation at the registered location.

In the case where the taxpayer submits a tax declaration dossier or provide an explanation before the tax authority conducting inspection as stipulated in Clause 2 of this Article and the tax authority approves the explanation, the tax authority shall update the taxpayer's TIN status in the Taxpayer registration system on the same working day or, at the latest, at the beginning of the next working day from the date of receipt of the tax declaration dossier or approval of the taxpayer's explanation.

2. Within 05 working days from the day on which the tax authority changes the taxpayer’s TIN status to status No. 09 “the taxpayer awaiting verification of operation at the registered location” according to the provisions of clause 1 of this Article, if the taxpayer has not submitted a tax declaration dossier or does not provide an explanation or provides an explanation without approval by the tax authority, the tax authority shall conduct a site inspection at the taxpayer's current address.

a) If the inspection results indicate that the taxpayer still operates at the registered location, the taxpayer shall countersign the record of verification of taxpayer’s operation at the registered location using form No. 15/BB-XMHD hereto appended, the tax authority shall update the operational status of the taxpayer on the taxpayer registration system on the same working day or, at the latest, at the beginning of the next working day from the date of signing the verification record. At the same time, the taxpayer shall fulfill the tax obligations and requests of the tax authority as per the law.

b) In the case where the inspection results indicate that the taxpayer no longer operates at the registered location, the tax authority shall cooperate with local governments (the commune-level People’s Committee, local police authority) in preparing a verification record of the taxpayer's operation at the registered location Form No. 15/BB-XMHD enclosed with this Circular. The tax authority shall issue a notice of taxpayer’s non-operation at the registered location form No. 16/TB-DKT hereto appended within 3 working days since the date on the record, and change the taxpayer’s TIN status to status No. 06 “taxpayer is not operating at the registered location” and specify the reasons therefor No. 09 “the tax authority issues a notice of taxpayer's non-operation at the registered business location" on the taxpayer registration system on the same working day or no later than early next working day after issuing the notice of taxpayer’s non-operation at the registered location; and transmit such information to the National Business Registration Information System on the same working day of updating the status “taxpayer is not operating at the registered location” on the taxpayer registration system.

The tax authority shall disclose the taxpayer’s TIN status on the web portal of General Department of Taxation as prescribed in Article 35 hereof. The state management agencies including: customs authority, business registration authority (unless business registration and taxpayer registration have available data linking), the procuracy, police authority, market surveillance authority, establishment and operation licensing authority) and other entities shall search information and status of the taxpayer’s TIN disclosed by the tax authority for state management and other work purposes as per the law.

3. If the managing unit, specified in any case in clause 1 and clause 2 of this Article, has dependent units,

a) The supervisory tax authority of the managing unit shall also send a notice to the dependent units of the managing unit’s non-operation at the registered location using Form No. 26/TB-DKT hereto appended within 02 working days after updating the status No. 09 “the taxpayer awaiting verification of operation at the registered location" as specified in clause 1 of this Article.

b) The supervisory tax authority of the managing unit, when issuing a notice of the managing unit’s non-operation at the registered location as prescribed in clause 2 of this Article, shall also update the non-operation at the registered location of the dependent units on the taxpayer registration system on the same working day or no later than early next working day after receiving the notice.

4. After issuing a notice of the taxpayer’s non-operation at the registered location to an enterprise, cooperative, artel, dependent unit of enterprise, or dependent unit of cooperative, the tax authority shall cooperate with the business registration authority in handling violations or revoking enterprise registration certificate, cooperative registration certificate, artel registration certificate, certificate of operation registration of branch/representative office/business location according to the provisions of the Law on Enterprises and the Law on Cooperatives. After receiving the information on revocation of certificate from the business registration authority, the tax authority shall comply with the provisions of clause 5 of this Article.

5. After a tax authority issues a notice of a taxpayer’s non-operation at a registered location:

a) In the case where the tax authority receives information on revocation of the taxpayer’s licence sent by a competent authority, the tax authority shall update the information and change the status of the taxpayer’s TIN or withholding agent’s TIN (if any) to status No. 06 with the reason therefor No. 13 "taxpayer is not operating at the registered location and has their operation license revoked".

b) In the case where the tax authority receives a decision to initiate bankruptcy proceedings, declaration of bankruptcy from a court for the taxpayer, the tax authority shall update this information and change the taxpayer’s TIN status to status No. 06 with reason No. 07 or reason No. 12. The supervisory tax authority shall cooperate with the supervisory tax authority in determining tax obligations of the taxpayer to propose to the court for recovery of tax debts in accordance with the Law on Bankruptcy.

c) In the case where the taxpayer wishes to take bankruptcy proceedings or closure procedures (including both voluntary dissolution and compulsory dissolution), the taxpayer shall submit an application for TIN deactivation according to the provisions of clause 1 Article 14 hereof (for taxpayer directly applying for taxpayer registration with the tax authority), or clause 3 Article 14 hereof (for taxpayer applying for taxpayer registration according to the interlinked single-window system). In the case where the headquarters' address or another taxpayer registration information is changed with the competent state agency’s approval, the application for change of information shall be enclosed according to the provisions of Article 10 hereof.

The tax authority shall receive complete documents, compile a list of incomplete tax declaration dossier, use of invoices, taxes and other revenues payable to the state budget or outstanding, and impose penalties for violations of laws on tax and invoices up to the time the taxpayer submits an application for TIN deactivation as prescribed, without requiring the tax authority to verify the operation of the taxpayer at the registered location in this case.

Within 03 working days after the taxpayer fully complies with the decisions on imposition of penalties for administrative violations against tax and invoices, and fully pays the taxes and other revenues payable or owed to the state budget, the tax authority shall change the status of taxpayer’s TIN and dependent unit’s TIN to status No. 06 with reason therefor No. 03 in the taxpayer registration system.

The supervisory tax authority shall follow the steps specified in points a.2, a.3, a.4 and a.5 clause 1 Article 16 hereof, the supervisory tax authority shall follow the steps specified in point b clause 1 Article 16 hereof.

6. A tax authority shall deactivate a taxpayer’s TIN after issuing a notice of the taxpayer's non-operation at the registered location (excluding the cases specified in point c clause 5 of this Article) in the following cases:

a) The taxpayer specified in clause 2 Article 4 hereof has fulfilled their tax- and invoice-related obligations according to the provisions of the Law on Tax Administration and Article 15 hereof or has not incurred any tax- and invoice-related obligations.

b) The taxpayer has their outstanding tax, late payment interest or fines cancelled according to the provisions of clause 3 Article 85 of the Law on Tax Administration, has the overpaid amounts settled as prescribed at Point c, Clause 3, Article 60 of the Law on Tax Administration (if the taxpayer has fulfilled their tax obligations) and has completed invoice procedures in accordance with the law on invoices.

In the case where the taxpayer is an enterprise, cooperative or artel of which the dissolution has not been updated on the National Business Registration Information System, the tax authority shall send a list of enterprises, cooperatives or artels whose non-operation at the registered locations has been notified by the tax authority and deactivate the TIN of the business registration authority for handling and updating of legal status of the enterprise, cooperative or artel in accordance with the provisions of law on business registration, cooperative registration and artel registration.

Section 5. TIN REACTIVATION

Article 18. Applications for TIN reactivation

TINs shall be reactivated according to the provisions of Article 40 of the Law on Tax Administration, clause 4 Article 6 of Decree No. 126/2020/ND-CP and the following regulations:

1. Application for TIN reactivation of a taxpayer:

a) If a taxpayer, specified in clause 2 Article 4 hereof, has the TIN deactivated by a tax authority and the establishment and operation license or equivalent license revoked by a competent authority, but then such competent authority reverses such revocation in writing, the taxpayer may submit an application for TIN reactivation to the supervisory tax authority within 10 working days from the date on which the revocation is reversed.

The application includes:

- The application form for TIN reactivation No. 25/DK-TCT enclosed herewith;

- Copy of document reversing the revocation of establishment and operation license or equivalent license of the competent authority.

b) After the tax authority issues a notice of taxpayer’s non-operation at the registered location as prescribed in clause 3 Article 11 or Article 17 hereof, if the enterprise registration certificate, cooperative registration certificate, certificate of operation registration of branch or representative office, establishment and operation license or equivalent license has not been revoked and the TIN has not been deactivated, the taxpayer may submit an application for TIN reactivation using form No. 25/DK-TCT hereto appended to the supervisory tax authority before the tax authority issues a notice of TIN deactivation as prescribed.

If the taxpayer has relocated their headquarters without notifying the tax authority or the business registration authority, the taxpayer must write the current address of the headquarters and specify reasons in the application form for TIN reactivation, and encloses the application for changing information on taxpayer registration according to the provisions of Article 10 hereof.

c) If the taxpayer specified in clause 2 Article 4 hereof wishes to resume their business operations after submitting an application for TIN deactivation to the tax authority as prescribed in clause 1 Article 14 hereof and the tax authority has not yet issued a notice of TIN deactivation according to the provisions of Article 16 hereof, the taxpayer may submit a written request for TIN reactivation using form No. 25/DK-TCT enclosed herewith to the supervisory tax authority by the day on which the tax authority issues a notice of TIN deactivation.

d) An enterprise or cooperative or its dependent unit has submitted an application for TIN deactivation due to full division, merger, acquisition or closure of dependent unit to a tax authority as prescribed in clause 2 Article 14 of this Circular, and then issues a document reversing the division decision, merger or acquisition agreement or document reversing the decision to close dependent units and the taxpayer has not submitted application for closure to the business registration authority, the taxpayer may submit an application for TIN reactivation to the supervisory tax authority.

The application includes:

- The application form for TIN reactivation No. 25/DK-TCT enclosed herewith;

- Copy of document reversing the division decision, merger or acquisition agreement; copy of document reversing the decision to close dependent units

The taxpayer applying for TIN reactivation as prescribed in points b, c and d of this clause shall fulfill their tax- and invoice-related obligations according to the provisions of clause 4 Article 5 of Decree No. 126/2020/ND-CP before their TIN is reactivated.

2. An application for TIN reactivation of an enterprise, cooperative or artel whose legal status is restored according to the provisions of law on enterprise/cooperative/artel registration includes information on the restoration of legal status of the enterprise, cooperative, artel, dependent unit of enterprise or dependent unit of cooperative sent by a business registration authority to a tax authority through the National Business Registration Information System to the taxpayer registration system.

In case of the enterprise, cooperative or artel whose non-operation at the registered location has been notified by the tax authority, the taxpayer shall, after having their legal status restored by the business registration authority according to the provisions of law on enterprise/cooperative/artel registration, submit an application for TIN reactivation to the supervisory tax authority according to the provisions of clause 1 of this Article.

Article 19. Processing applications for TIN reactivation and giving processing results

1. For an application filed by a taxpayer: The tax authority shall receive and process the application for TIN reactivation and give the processing results to the taxpayer as prescribed in Articles 40, 41 of the Law on Tax Administration, clause 4 Article 6 of Decree No. 126/2020/ND-CP and the following regulations:

a) The application for TIN reactivation filed by the taxpayer shall be processed according to the provisions of point a clause 1 Article 18 hereof.

Within 03 working days after receiving the application from the taxpayer, the tax authority shall:

- Send a notice of TIN reactivation using form No. 19/TB-DKT or a notice of TIN reactivation following the managing unit using form No. 37/TB-DKT (if any) hereto appended to the taxpayer or dependent unit (if the managing entity’s TIN is reactivated).

- Re-print the certificate of taxpayer registration or TIN notification if the taxpayer filed the original with the tax authority together with the application for TIN deactivation.

- Update the taxpayer’s TIN status on the taxpayer registration system on the same business day or no later than early next business day from the date of issuing the notice of TIN reactivation

If the taxpayer's TIN status has been changed to status No. 06, the tax authority shall conduct a site inspection at the taxpayer’s address in a manner similar to that specified in point b of this clause before their TIN is reactivated.

b) The application for TIN reactivation filed by the taxpayer shall be processed according to the provisions of point b clause 1 Article 18 hereof

b.1) Within 10 business days after receiving a complete application for TIN reactivation as prescribed, the tax authority shall make a list of incomplete tax declaration dossiers, use of invoices, taxes and other revenues payable or owed to the state budget and impose penalties on violations of law on tax and invoices, until the date on which the application for TIN reactivation is submitted, and conduct a site inspection at the taxpayer’s address and enclose a record of verification of the taxpayer’s operation at the taxpayer’s headquarters using form No. 15/BB-XMHD hereto appended to the application for the taxpayer’s TIN reactivation (the record must be countersigned by the taxpayer).

If the taxpayer has its dependent units, the supervisory tax authority of the managing unit shall notify the supervisory tax authority of the dependent units to request the dependent units to fulfill their tax obligations before the TIN is reactivated. In the case where a dependent unit is unable to fulfill tax obligations, the managing unit shall fulfill tax obligations of the dependent unit before the TIN is reactivated.

b.2) In the case where the taxpayer has relocated their headquarters without notifying the tax authority or the business registration authority of such relocation, if the taxpayer encloses the valid and complete application for changing information, the tax authority shall conduct a site inspection at the taxpayer’s current address as follows:

- In case the headquarters where the taxpayer is operating falls within the jurisdiction of the tax authority: The tax authority shall carry out in a same manner as that specified in point b.1 of this clause.

- In case the headquarters where the taxpayer is operating does not fall within the jurisdiction of the tax authority: The tax authority in charge of the old location shall send a written request to the tax authority in charge of the new location for cooperating with the local authorities in conducting inspection, making record and sending results to the tax authority in charge of the old location.

- In case the enterprise, cooperative or artel eligible for taxpayer registration under the interlinked single-window system together with business registration has relocated their headquarters without notifying the business registration authority of such relocation, the tax authority shall evaluate risks to decide on the verification of new location or notify the non-reactivation of TIN as prescribed in point of this clause.

b.3) Within 03 working days from the day on which the taxpayer fully complies with the decisions on imposition of administrative penalties for tax- and invoice-related offences, fully pays the taxes and other revenues payable or owed to the state budget (including tax obligations of dependent units (if any), except for certain cases stipulated in Clause 4, Article 6 of Decree No. 126/2020/ND-CP in which a competent authority permits tax debt to be paid by instalments), defers tax debt or exempts late payment interest on tax debt, the tax authority shall:

- Send a notice of TIN reactivation using form No. 19/TB-DKT or a notice of TIN reactivation following the managing unit using form No. 37/TB-DKT (if any) hereto appended to the taxpayer or dependent units (if the managing unit’s TIN is reactivated).

- Update the taxpayer’s TIN status on the taxpayer registration system on the same business day or no later than early next business day from the date of issuing the notice of TIN reactivation. In a case where an enterprise, cooperative, artel, dependent unit of the enterprise or cooperative has its TIN reactivated according to the provisions of this point, the tax authority shall update the TIN status corresponding to the legal status on the National Business Registration Information System after ending the legal status “non-operation at the registered location”.

The tax authority shall disclose the notice of TIN reactivation on the web portal of General Department of Taxation as prescribed in Article 22 hereof. The state management agencies including: customs authority, business registration authority (unless business registration and taxpayer registration have available data linking), the procuracy, police authority, market surveillance authority, establishment and operation licensing authority) and other entities shall search information and status of the taxpayer’s TIN disclosed by the tax authority for state management and other work purposes.

c) The application for TIN reactivation filed by the taxpayer shall be processed according to the provisions of points c and d clause 1 Article 18 hereof

Within 10 business days after receiving a complete application for TIN reactivation as prescribed, the tax authority shall make a list of incomplete tax declaration dossiers, use of invoices, taxes and other revenues payable or owed to state budget and impose penalties on violations of law on tax and invoices, until the date on which the application for TIN reactivation is submitted.

Within 3 working days from the day on which the taxpayer fully complies with the decisions on imposition of administrative penalties for tax- and invoice-related offences, fully pays the taxes and other revenues payable or owed to the state budget (except for certain cases stipulated in Clause 4 Article 6 of Decree No. 126/2020/ND-CP in which a competent authority permits tax debt to be paid by instalments), the tax authority shall:

- Send a notice of TIN reactivation using form No. 19/TB-DKT or a notice of TIN reactivation following the managing unit using form No. 37/TB-DKT (if any) hereto appended to the taxpayer or dependent units (if the managing unit’s TIN is reactivated).

- Re-print the certificate of taxpayer registration or TIN notification if the taxpayer filed the original with the tax authority together with the application for TIN deactivation.

- Update the taxpayer’s TIN status on the taxpayer registration system on the same business day or no later than early next business day from the date of issuing the notice of TIN reactivation

If the taxpayer's TIN status has been changed to status No. 06, the tax authority shall conduct a site inspection at the taxpayer’s address in a manner similar to that specified in point b of this clause before their TIN is reactivated.

d) The tax authority shall issues a notice of TIN non-reactivation using form No. 38/TB-DKT enclosed herewith to the taxpayer in the following cases:

d.1) the taxpayer submits an incomplete application for TIN reactivation or is not eligible for TIN reactivation as prescribed in clause 1 Article 18 hereof.

d.2) the taxpayer fails to fulfill their tax- and invoice-related obligations with the tax authority within 30 days from the day on which the tax authority issues a notice of the list of incomplete tax declaration dossiers, use of invoices, taxes and other revenues payable or owed to state budget and imposes penalties on violations of law on tax and invoices according to the provisions of points b and c of this clause but the taxpayer cannot justify according to the provisions of Clause 4, Article 6 of Decree No. 126/2020/ND-CP .

d.3) the taxpayer is subject to verification of operation at their headquarters before their TIN is reactivated as prescribed in points a, b and c of this clause but the inspection results indicate that the taxpayer does not operate at the registered location or registered location; or the enterprise, cooperative or artel has relocated their headquarters but the tax authority has assessed risks and decided not to reactivate the TIN for the new location.

2. The application for TIN reactivation filed by a taxpayer shall be processed according to the provisions of clause 2 Article 18 hereof

When a tax authority receives information on restoration of legal status of an enterprise, cooperative, artel, dependent unit of the enterprise or dependent unit of the cooperative from a business registration authority through the National Business Registration Information System, the tax authority shall reactivate the taxpayer’s TIN on the same day of receiving the information on the taxpayer registration system.

In case of the taxpayer whose non-operation at the registered location has been notified by the tax authority, the tax authority shall re-update the reasons for the status No. 06. After receiving the application for TIN reactivation from the taxpayer in accordance with the provisions of point b clause 1 Article 18 hereof, the tax authority shall process it according to the provisions of point b clause 1 of this Article.

Section 6. TAXPAYEr registration IN CASEs OF RESTRUCTURING OF ORGANIZATIONS

Article 20. Taxpayer registration in cases of restructuring of organizations

1. Full division of an organization

a) Regarding the fully divided organization (predecessor organization):

The fully divided organization shall follow the procedures for TIN deactivation with the supervisory tax authority according to the provisions of Article 39 of the Law on Tax Administration and Article 14 of this Circular.

On the basis of the application for deactivation of TIN of the fully divided organization, the tax authority shall follow procedures and processes to deactivate the TIN of the fully divided organization according to the provisions of Article 39 of the Law on Tax Administration and Articles 15 and 16 hereof.

b) Regarding the new organizations established after full division (successor organizations):

The new organizations shall follow procedures for taxpayer registration with the tax authority according to the provisions of Articles 31, 32 and 33 of the Law on Tax Administration and Article 7 hereof.

On the basis of the application for taxpayer registration of a new organization, the tax authority shall follow procedures and processes to grant a TIN to the taxpayer according to the provisions of Article 34 of the Law on Tax Administration and Article 8 hereof.

2. Partial division of an organization

a) Regarding the partially divided organization (original organization):

After the partial division, if any change to the taxpayer registration occurs, the organization shall follow procedures for change of information on taxpayer registration with the supervisory tax authority within 10 business days after being issued with the establishment and operation license, establishment decision or another equivalent document by the competent state agency.

The application includes:

- Application form for amendments to taxpayer registration information No. 08-MST hereto appended;

- Copy of the decision on partial division or equivalent document;

- Copy of the establishment and operation license, establishment decision or another equivalent document.

The tax authority shall follow procedures for changing information on taxpayer registration of the organization as prescribed in Article 36 of the Law on Tax Administration and Article 11 hereof. The organization shall keep using the TIN already issued to fulfill further tax obligations.

b) Regarding the new organizations established after the partial division:

The new organizations shall follow procedures for taxpayer registration with the tax authority according to the provisions of Articles 31, 32 and 33 of the Law on Tax Administration and Article 7 hereof.

On the basis of the application for taxpayer registration of a new organization, the tax authority shall follow procedures and processes to grant a TIN to the taxpayer according to the provisions of Article 34 of the Law on Tax Administration and Article 8 hereof.

3. Acquisition of organizations

The acquiring organization may keep using its TIN. The acquired organizations shall have their TINs deactivated.

a) Regarding acquired organizations:

The acquired organizations shall follow the procedures for TIN deactivation with the supervisory tax authority according to the provisions of Article 39 of the Law on Tax Administration and Article 14 of this Circular.

On the basis of the application for deactivation of TIN of the acquired organization, the tax authority shall follow procedures and processes to deactivate the TIN of the acquired organization according to the provisions of Article 39 of the Law on Tax Administration and Articles 15 and 16 hereof.

b) Regarding the acquiring organization:

After the acquisition, if any change to the taxpayer registration occurs, the acquiring organization shall follow procedures for change of information on taxpayer registration with the supervisory tax authority within 10 working days after being issued with the establishment and operation license, establishment decision or another equivalent document.

The application includes:

- Application form for amendments to taxpayer registration information No. 08-MST hereto appended;

- Copy of acquisition contract or equivalent document;

- Copy of the establishment and operation license, establishment decision or another equivalent document.

The tax authority shall follow procedures for changing information on taxpayer registration of the acquiring organization as prescribed in Article 36 of the Law on Tax Administration and Article 11 hereof.

4. Merger of organizations

a) Regarding the merging organizations:

The merging organizations shall follow the procedures for TIN deactivation with the supervisory tax authority according to the provisions of Article 39 of the Law on Tax Administration and Article 14 of this Circular.

On the basis of the application for deactivation of TIN of the merging organization, the tax authority shall follow procedures and processes to deactivate the TIN of the merging organization according to the provisions of Article 39 of the Law on Tax Administration and Articles 15 and 16 hereof.

b) Regarding the merged organization:

The merged organization shall follow procedures for taxpayer registration with the tax authority according to the provisions of Articles 31, 32 and 33 of the Law on Tax Administration and Article 7 hereof.

On the basis of the application for taxpayer registration of the merged organization, the tax authority shall follow procedures and processes to grant a TIN to the taxpayer according to the provisions of Article 34 of the Law on Tax Administration and Article 8 hereof.

Article 21. Taxpayer registration in cases of operating model conversion

1. Dependent units converted into independent units or vice versa

If a dependent unit receives a decision to transform into an independent unit or vice versa, the dependent unit after conversion shall apply for taxpayer registration to enable a new TIN to be issued as prescribed in Articles 31, 32, 33 of the Law on Tax Administration and Article 7 hereof. The independent unit or dependent unit before conversion shall follow the procedures for TIN deactivation with the supervisory tax authority according to the provisions of Article 39 of the Law on Tax Administration and Article 14 of this Circular.

On the basis of the application for taxpayer registration of the independent unit or dependent unit after conversion, the tax authority shall follow procedures and processes to grant a TIN to the taxpayer according to the provisions of Article 34 of the Law on Tax Administration and Article 8 hereof.

On the basis of the application for deactivation of TIN of the independent unit or dependent unit before conversion, the tax authority shall follow procedures and processes to deactivate the TIN of the organization according to the provisions of Article 39 of the Law on Tax Administration and Articles 15 and 16 hereof.

2. Independent units converted into dependent units of the other managing units

If an independent unit is converted into a dependent unit of another managing entity, it shall be issued with a 13-digit TIN according to the TIN of the new managing unit. The independent unit shall follow the procedures for TIN deactivation with the tax authority according to the provisions of Article 39 of the Law on Tax Administration and Article 14 of this Circular. The dependent unit shall apply for taxpayer registration according to the provisions of Articles 31, 32 and 33 of the Law on Tax Administration and Article 7 hereof. The managing entity shall declare the newly-corporated dependent unit in the Schedule of dependent units, using form No. BK02-DK-TCT hereto appended as prescribed in Article 10 hereof.

On the basis of the application for taxpayer registration of the dependent unit, the tax authority shall follow procedures and processes to grant a TIN to the taxpayer according to the provisions of Article 34 of the Law on Tax Administration and Article 8 hereof.

On the basis of the application for deactivation of TIN of the independent unit, the tax authority shall follow procedures and processes to deactivate the TIN of the organization according to the provisions of Article 39 of the Law on Tax Administration and Articles 15 and 16 hereof.

3. Dependent units of a managing unit converted into dependent units of another managing unit

If a dependent unit of a managing unit (hereinafter referred to as the former dependent unit) is converted into the dependent unit of another managing unit (hereinafter referred to as the latter dependent unit), it is required to follow procedures for TIN deactivation of the former dependent unit with the supervisory tax authority as prescribed in Article 39 of the Law on Tax Administration and Article 14 hereof. The latter dependent unit shall apply for taxpayer registration with the tax authority according to the provisions of Articles 31, 32 and 33 of the Law on Tax Administration and Article 7 hereof. The managing entity shall declare the newly-corporated dependent unit in the Schedule of dependent units, using form No. BK02-DK-TCT hereto appended as prescribed in Article 10 hereof.

On the basis of the application for taxpayer registration of the latter dependent unit, the tax authority shall follow procedures and processes to grant a TIN to the taxpayer according to the provisions of Article 34 of the Law on Tax Administration and Article 8 hereof.

On the basis of the application for deactivation of TIN of the former dependent unit, the tax authority shall follow procedures and processes to deactivate the TIN of the organization according to the provisions of Article 39 of the Law on Tax Administration and Articles 15 and 16 hereof.

Chapter III

PROCEDURES FOR TAXPAYER REGISTRATION FOR TAXPAYERS WHO ARE HOUSEHOLD BUSINESSES, HOUSEHOLDS, AND INDIVIDUALS

Section 1. First-time taxpayer registration

Article 22. Applications for first-time taxpayer registration and locations of submission thereof

Applications for first-time taxpayer registration and locations of submission thereof in cases where household businesses apply for taxpayer registration together with business registration under the interlinked single-window system are applications for registration of household businesses according to the Government's regulations on household businesses.

Applications for first-time taxpayer registration and locations of submission thereof in cases where households or individuals directly apply for taxpayer registration shall comply with the provisions of clause 3 Article 31; clause 2, clause 3 Article 32 of the Law on Tax Administration and the following regulations:

1. Regarding households and individuals specified in points i, k, l and n clause 2 Article 4 hereof falling into the cases of using PINs instead of TINs according to the provisions of clause 5 Article 5 hereof

a) In a case where a household or individual engages in business specified in point i clause 2 Article 4 hereof

a.1) Location of submission of application:

- At the Sub-department of Taxation or regional Sub-department of Taxation of the area where the household or individual has a fixed business location, or where the individual has real estate for lease.

- At the Sub-department of Taxation or regional Sub-department of Taxation of the area where the individual business resides (in cases of no fixed business locations).

a.2) An application for taxpayer registration:

Application form for taxpayer registration No. 03-DK-TCT hereto appended, or tax declaration dossier as prescribed by law on tax administration.

b) In the case where the individual specified in point k or n clause 2 Article 4 hereof pays their PIT through an income payer and authorizes the income payer to apply for taxpayer registration for themselves or their dependents

b.1) Location of submission of application:

- At the income payer.

- In the case where an individual pays their PIT at multiple income payers within the same period of tax payment, the individual shall only authorize one income payer to apply for taxpayer registration and notify their PIT and their dependents' PITs to the other income payers to use them in tax deduction, declaration and payment.

b.2) Required documents in an application for taxpayer registration of an individual or their dependent(s): Letter of attorney Form No. 41/UQ-DKT enclosed herewith.

b.3) The income payer shall record consolidated information on taxpayer registration of the individual on the application form for taxpayer registration No. 05-DK-TH-TCT enclosed herewith, and consolidated information on taxpayer registration of the individual’s dependent on the application form for taxpayer registration No. 20-DK-TH-TCT enclosed herewith and send them to the tax authority directly managing the income payer.

The income payer shall use the PIT of the individual or their dependent in tax deduction, declaration or payment according to the provisions of law.

c) In the case where the individual specified in point k or n clause 2 Article 4 hereof does not pay their PIT through an income payer and does not authorize the income payer to apply for taxpayer registration for themselves

c.1) Location of submission of application:

- At the Department of Taxation where he/she has worked, if he/she is a resident earning salaries or wages from an international organization, embassy, or consulate in Vietnam but such organization has not withheld his/her salaries or wages for tax payment purpose.

- At the Department of taxation where the work arises in Vietnam, if the individual earns his/her income from salaries or wages paid by organizations or individuals from abroad.

- At the Sub-department of Taxation or regional Sub-department of Taxation of the area where the individual resides for other cases.

c.2) The application for taxpayer registration:

- Regarding the individual who earns taxable incomes. Application form for taxpayer registration No. 05-DK-TCT hereto appended.

- Regarding his/her dependent: Application form for taxpayer registration No. 20-DK-TCT hereto appended.

d) Regarding the household or individual (excluding cases of taxpayer registration specified in points a, b and c of this Clause) applying for taxpayer registration through tax declaration dossier:

d.1) Location of submission of application:

At the Sub-department of Taxation or regional Sub-department of Taxation where the household or individual incurs obligations to the state budget.

d.2) An application for taxpayer registration:

- Tax declaration dossier as prescribed by law on tax administration. In case of absence of a tax declaration dossier, if the tax authority and state management agency have their data linking available, the tax authority shall avail the transfer note sent by the state management agency.

dd) After the first-time taxpayer registration, if the individual engages in another business or establishes another business location besides the registered business location, the individual shall use their PIN to make out an income tax declaration dossier with the Sub-department of Taxation of area where the business is conducted in accordance with law on tax administration.

2. Regarding individuals specified in points i, k, l and n clause 2 Article 4 hereof who are issued with TINs by tax authorities according to the provisions of point a clause 4 Article 5 hereof

a) In a case where a individual engages in business specified in point i clause 2 Article 4 hereof

a.1) Location of submission of application:

- At the Sub-department of Taxation or regional Sub-department of Taxation of the area where the household or individual has a fixed business location, or where the individual has real estate for lease.

- At the Sub-department of Taxation or regional Sub-department of Taxation of the area where the individual business resides (in cases of no fixed business locations).

a.2) An application for taxpayer registration:

- Application form for taxpayer registration No. 03-DK-TCT hereto appended, or tax declaration dossier as prescribed by law on tax administration.

- Copy of unexpired passport of the individual; copy of valid documents, if the individual business conducts the activities of buying, selling, and exchanging goods at the border market as stipulated in Article 16 of Decree No. 14/2018/ND-CP dated January 23, 2018, of the Government elaborating border trade.

b) In the case where the individual specified in point k or n clause 2 Article 4 hereof pays their PIT through an income payer and authorizes the income payer to apply for taxpayer registration for themselves or their dependents

b.1) Location of submission of application:

- At the income payer.

- In the case where an individual pays their PIT at multiple income payers within the same period of tax payment, the individual shall only authorize one income payer to apply for taxpayer registration to be issued with a TIN by the tax authority. The individual shall notify TIN of themselves and their dependents to the income payer for use in tax deduction, declaration and payment.

b.2) Required documents in an application for taxpayer registration of an individual or their dependent(s):

- Letter of attorney Form No. 41/UQ-DKT enclosed herewith;

- Copy of unexpired passport of the individual or their dependent or copy of another valid legal personal identification document (if there is no passport).

b.3) The income payer shall record consolidated information on taxpayer registration of the individual on the application form for taxpayer registration No. 05-DK-TH-TCT enclosed herewith, and consolidated information on taxpayer registration of the individual’s dependent on the application form for taxpayer registration No. 20-DK-TH-TCT enclosed herewith and send them to the tax authority directly managing the income payer.

The income payer shall use the TIN issued by the tax authority to the individual or their dependent in tax deduction, declaration or payment according to the provisions of law.

c) In the case where the individual specified in point k or n clause 2 Article 4 hereof does not pay their PIT through an income payer and does not authorize the income payer to apply for taxpayer registration for themselves

c.1) Location of submission of application:

- At the Department of Taxation where he/she has worked, if he/she is a resident earning salaries or wages from an international organization, embassy, or consulate in Vietnam but such organization has not withheld his/her salaries or wages for tax payment purpose.

- At the Department of taxation where the work arises in Vietnam, if the individual earns his/her income from salaries or wages paid by organizations or individuals from abroad.

c.2) An application for taxpayer registration:

- Regarding the individual who earns taxable incomes.

+ Application form for taxpayer registration No. 05-DK-TCT enclosed herewith and copy of unexpired passport of the individual.

Copy of the designation document of the employer in case the foreigner does not reside in Vietnam in accordance with the law on personal income tax and is sent to Vietnam to work but receives income abroad.

- Regarding his/her dependent:

+ Application form for taxpayer registration No. 20-DK-TCT hereto appended;

+ Copy of unexpired passport of the individual or their dependents or copy of another valid legal personal identification document (if there is no passport).

d) Regarding the individual (excluding cases of taxpayer registration specified in points a, b and c of this Clause) applying for taxpayer registration through a tax declaration dossier:

d.1) Location of submission of application:

At the Sub-department of Taxation or regional Sub-department of Taxation where the individual incurs obligations to the state budget.

d.2) An application for taxpayer registration:

- Tax declaration dossier as prescribed by law on tax administration. In case of absence of a tax declaration dossier, if the tax authority and state management agency have their data linking available, the tax authority shall avail the transfer note sent by the state management agency.

- Copy of unexpired passport of the individual or copy of another valid legal personal identification document (if there is no passport).

dd) After the first-time taxpayer registration, if the individual engages in another business or establishes another business location besides the registered business location, the individual shall use their issued TIN to make out an income tax declaration dossier with the Sub-department of Taxation of area where the business is conducted in accordance with law on tax administration.

3. Regarding individuals who withhold and pay tax on behalf of other taxpayers, individuals who are authorized by tax authorities to collect tax specified in Points g and m, Clause 2, Article 4 of this Circular

a) Locations of submission of applications: comply with Points a, c and d Clause 6 Article 7 of this Circular

b) Applications for taxpayer registration: comply with Points a, c and d Clause 6 Article 7 of this Circular.

4. Foreign individuals who are non-residents in Vietnam, specified in point e clause 2 Article 4 hereof, directly applying for taxpayer registration, shall directly submit applications for first-time taxpayer registration according to the provisions of the Circular of the Ministry of Finance guiding implementation of certain Articles of the Law on Tax Administration.

Article 23. Processing applications for first-time taxpayer registration and issuance of certificates of taxpayer registration, TIN notifications

1. Regarding an application for taxpayer registration of a taxpayer specified in clause 1 Article 22 hereof

a) In the case where the application is complete and the individual's information matches the information in the National Population Database:

a.1) The tax authority shall update the information on the application for taxpayer registration into the taxpayer registration system within 03 (three) working days from the date the tax authority receives the complete application from the taxpayer and notifies the taxpayer of the matching results to the registered email or phone number of the individual, while also notifying the TIN to the individual for use until the end of June 30, 2025.

a.2) In case the application for taxpayer registration of a household or individual business is in accordance with the provisions of point a clause 1 Article 22 of this Circular, the tax authority shall issue the “certificate of taxpayer registration” using form No. 10-MST enclosed herewith to the household or individual business within 03 working days from the day on which the tax authority receives a complete application from the taxpayer.

b) In case the application is incomplete or the individual’s information does not match the information in the National Population Database:

b.1) The tax authority shall send a notification of the rejection of the application using form No. 01-2/TB-TDT enclosed with Circular No. 19/2021/TT-BTC (for electronic application) or notification of additional description of document information using Form No. 01/TB-BSTT-NNT in Appendix II enclosed with Decree No. 126/2020/ND-CP (for printed application) to the taxpayer within 02 working days after receiving the application, allowing the taxpayer to adjust information or submit the other application for taxpayer registration.

b.2) In case the individual applies for taxpayer registration at an income payer, the tax authority shall notify the income payer of the list of individuals providing information that does not match the information in the National Population Database using Form No. 40/TB-DKT enclosed herewith within 02 working days after receiving the application. The income payer shall notify results to the individual and submit the application for taxpayer registration after the individual adjusts information.

2. Regarding an application for taxpayer registration of a taxpayer specified in clause 2 or 3 Article 22 hereof

a) If the application satisfies requirements for issuance of a TIN, the tax authority shall issue a certificate of taxpayer registration or a TIN notification according to the provisions of clause 1 or clause 2 Article 34 of the Law on Tax Administration to the taxpayer as follows:

a.1) “Certificate of taxpayer registration” using form No. 10-MST enclosed herewith shall be issued by the tax authority to the individual business submitting the application for taxpayer registration in accordance with the provisions of point a clause 2 Article 22 of this Circular.

a.2) “TIN notification” using Form No. 14-MST enclosed herewith shall be sent by the tax authority to the individual or income payer applying for taxpayer registration in accordance with the provisions of point b, c or d clause 2 Article 22 of this Circular.

If the individual applies for taxpayer registration at an income payer, the income payer shall notify the individual of his/her TIN for use in tax deduction, declaration or payment as prescribed by law.

If the individual applies for taxpayer registration via a tax declaration dossier as prescribed in point d clause 2 Article 22 of this Circular and the tax authority calculates tax and issues a notification of payment according to the provisions of law on taxpayer registration, the issued individual’s TIN shall be written on the notification of payment.

a.3) “notification of withholding agent’s TIN” using form No. 11-MST hereto appended shall be granted by the tax authority to the individual applying for taxpayer registration (applicant) for the purposes of withholding taxes and remitting taxes on behalf of the applicant according to the provisions of clause 3 Article 22 hereof.

a.4) The tax authority shall process the application and send the "certificate of taxpayer registration", "notice of the individual’s TIN”, “notice of withholding agent’s TIN” to the taxpayer through the web portal of the General Department of Taxation within 03 working days from the day on which the tax authority receives the complete application from the taxpayer in accordance with the provisions of clause 2 or 3 Article 22 hereof. In case the taxpayer applies for receiving results in person at the tax authority or by post, the tax authority shall send results to the one-stop division of the tax authority or via public postal service to the registered taxpayer’ address.

b) If the application for taxpayer registration does not satisfy requirements for issuance of a TIN, the tax authority shall send a notification of rejection of the application using form No. 01-2/TB-TDT enclosed with Circular No. 19/2021/TT-BTC (for electronic application) or notification of additional description of document information using Form No. 01/TB-BSTT-NNT in Appendix II enclosed with Decree No. 126/2020/ND-CP (for printed application) to the taxpayer within 02 working days after receiving the application, allowing the taxpayer to adjust information or submit the other application for taxpayer registration.

In case the individual applies for taxpayer registration at an income payer, the tax authority shall send a notification of the list of individuals not eligible for a TIN using form No. 40/TB-DKT enclosed herewith to the income payer within 02 working days after receiving the application with reasons for the rejection and requirements for the taxpayer. The income payer shall notify reasons for ineligibility for TIN to the individual for adjustment or addition to his/her information. The income payer shall submit the modified application for taxpayer registration to the tax authority for issuance of the individual’s TIN as per regulations.

Article 24. Renewal of certificates of taxpayer registration and TIN notifications

Certificates of taxpayer registration and TIN notifications shall be reissued according to the provisions of clause 3 Article 34 of the Law on Tax Administration and the following regulations:

1. If certificates of taxpayer registration, TIN notifications are lost, torn, or burnt, the taxpayers shall submit written requests for reissuance of certificates of taxpayer registration or TIN notifications using form No. 13-MST hereto appended to the supervisory tax authorities.

2. The tax authorities shall re-issue the certificates of taxpayer registration, TIN notifications through the web portal of the General Department of Taxation within 2 working days after receiving complete applications as prescribed. In case the taxpayers apply for receiving results in person at the tax authorities or by post, the tax authorities shall send results to the one-stop divisions of the tax authorities or via public postal services to the registered taxpayers’ addresses.

Section 2. CHANGE OF TAXPAYER REGISTRATION INFORMATION

Article 25. Applications for change of taxpayer registration information and locations of submission thereof

Applications for change of taxpayer registration information and locations of submission thereof of household businesses, households and individuals shall comply with the provisions of Article 36 of the Law on Tax Administration and the following regulations:

1. A household business, household or individual business changes taxpayer registration information which does not alter supervisory tax authority

a) The household business applying for taxpayer registration according to the interlinked single-window system shall, when there is any change to taxpayer registration information, make a change of taxpayer registration information together with the household business registration contents and submit it to the business registration authority.

b) The household or individual business specified in point I clause 2 Article 4 of this Circular shall submit an application for changing information to the supervisory tax authority. The application consists of:

- Application form for amendments to taxpayer registration information No. 08-MST hereto appended.

- Copy of unexpired passport of individual in case of change, for individual business that is issued with a TIN by the tax authority according to the provisions of point a clause 4 Article 5 hereof.

2. A household business applying for taxpayer registration according to the interlinked single-window system, when relocating their headquarters to another province or central-affiliated city or to another district-level division within the same province or central-affiliated city alters the supervisory tax authority, shall:

a) At the old location

The household business shall submit an application for changing taxpayer registration information to the supervisory tax authority (the tax authority in charge of the old location) to complete the tax-related procedures before submitting application for relocating the headquarters to the business registration authority.

The application submitted to the tax authority in charge of the old location includes: Application form for amendments to taxpayer registration information No. 08-MST hereto appended.

b) After receiving the notice of taxpayer’s relocation form No. 09-MST hereto appended from the tax authority in charge of the old location, the household business shall apply for relocation of headquarters at the business registration authority as per the law on household business registration.

3. The household or individual business specified in point i clause 2 Article 4 hereof shall, when relocating their headquarters to another province or central-affiliated city, or to another district-level division within the same province or central affiliated city alters the supervisory tax authority, shall

a) At the old location

The household or individual business shall submit an application for changing taxpayer registration information to the supervisory tax authority (the tax authority in charge of the old location). The application submitted to the tax authority in charge of the old location includes: Application form for amendments to taxpayer registration information No. 08-MST hereto appended.

b) At the new location

The household or individual business shall submit an application for changing taxpayer registration information to the Sub-Department of Taxation or Regional Sub-Department of Taxation of the new location within 10 working days after the tax authority in charge of the old location issues a notice of taxpayer’s relocation form No. 09-MST hereto appended. The application for changing taxpayer registration information is the application for relocation to the tax authority in charge of the new location using form No. 30/DK-TCT hereto appended.

4. The individual specified in point k, l or n clause 2 Article 4 hereof shall, when changing taxpayer registration information of themselves and their dependents (including change of the supervisory tax authority), submit an application to the income payer or Sub-Department of Taxation or Regional Sub-Department of Taxation of the area where the individual has applied for a permanent or temporary residence permit (in case the individual does not work at the income payer or does not authorize the income payer):

a) The application for changing taxpayer registration information, if the application is submitted to the income payer, including: Letter of attorney Form No. 41/UQ-DKT enclosed herewith (if no letter of attorney has previously been submitted to the income payer). The individual or their dependent that is issued with a TIN by the tax authority according to the provisions of point a clause 4 Article 5 of this Circular shall submit their application together with the copy of passport which contains changed information relating to taxpayer registration of the individual or their dependent.

The income payer shall record consolidated changes of the individual on the application form for taxpayer registration No. 05-DK-TH-TCT and changes of the individual’s dependent on the application form for taxpayer registration No. 20-DK-TH-TCT enclosed herewith and send them to the tax authority directly managing the income payer.

b) The application for changing taxpayer registration information, if the application is submitted directly to the tax authority, including: Application form for amendments to taxpayer registration information No. 08-MST or 20-DK-TCT hereto appended. The individual or their dependent who is issued with a TIN by the tax authority according to the provisions of point a clause 4 Article 5 of this Circular shall submit their application together with the copy of their unexpired passport which contains changed information on taxpayer registration.

5. Foreign individuals who are non-residents in Vietnam, specified in point e clause 2 Article 4 hereof, directly applying for taxpayer registration, shall submit applications for changing taxpayer registration information according to the provisions of the Circular of the Ministry of Finance guiding implementation of certain Articles of the Law on Tax Administration.

Article 26. Processing applications for change of taxpayer registration information and giving processing results

An application for changing taxpayer registration information shall be processed in accordance with Article 41 of the Law on Tax Administration and the following regulations:

1. The household or individual shall change the taxpayer registration information according to the provisions of clause 1, clause 4 Article 25 hereof

a) Changing information not mentioned in the certificate of taxpayer registration or TIN notification:

Within 2 working days after receiving a complete application from the taxpayer, the supervisory tax authority of the taxpayer shall update the changed information in the taxpayer registration system.

b) Changing information mentioned in the certificate of taxpayer registration or TIN notification:

Within 3 working days after receiving a complete application from the taxpayer, the supervisory tax authority of the taxpayer shall update the changed information in the taxpayer registration system; and issue a certificate of taxpayer registration or TIN notification with updated information.

2. The household business, household or individual business shall change the taxpayer registration information according to the provisions of clause 2, clause 3 Article 25 hereof

a) At the tax authority in charge of the old location:

Within 5 working days from the day on which the decision on administrative penalty for violations against regulations on taxation or inspection conclusion is issued (for the application subject to inspection at the taxpayer’s headquarters), or within 7 working days after receiving the application of the taxpayer (for the application not subject to inspection at the taxpayer’s headquarters), if the taxpayer has completed their liabilities with the tax authority in charge of the old location in accordance with the provisions of clause 3 Article 6 of Decree No. 126/2020/ND-CP , the tax authority shall issue a notice of taxpayer’s relocation form No. 09-MST hereto appended and submit it to the taxpayer and the tax authority in charge of the new location.

When the above-mentioned deadline expires, if the taxpayer fails to complete their liabilities with the tax authority in charge of the old location, the tax authority in charge of the old location shall issue a notice of the taxpayer’s relocation form No. 09-MST enclosed herewith within 03 working days from the day on which the taxpayer completes their tax obligations with the tax authority in charge of the old location.

The determination of taxpayer subject to inspection at the taxpayer's headquarters shall comply with the provisions of law on tax administration.

b) At the tax authority in charge of the new location:

Within 3 working days after receiving a complete application from the taxpayer, the receiving tax authority shall update the changed information in the taxpayer registration system and issue a certificate of taxpayer registration or TIN notification with updated information to the taxpayer.

3. In case the household business or individual business changing taxpayer registration information according to the provisions of clause 2 or clause 3 Article 25 of this Circular has completed procedures for change at the tax authority in charge of the old location but fails to submit an application for relocating their headquarters at the business registration authority (for household businesses applying for taxpayer registration according to an interlinked single-window system) or at the tax authority in charge of the new location (for individual businesses specified in point i clause 2 Article 4 hereof), the tax authority shall follow procedures in the same manner as those specified in clause 3 Article 11 hereof.

Section 3. SUSPENSION OF BUSINESS OPERATIONS

Article 27. Notice of suspension of business operations or resumption of operations ahead of schedule

Upon suspension of business operations or resumption of business operations ahead of schedule, household businesses, households or individual businesses shall notify according to the provisions of clause 1, clause 2 Article 37 of the Law on Tax Administration, Article 4 of Decree No. 126/2020/ND-CP and the following regulations:

1. Households or individual businesses specified in point i clause 2 Article 4 hereof not subject to business registration shall submit Notifications Form No. 23/DK-TCT enclosed herewith to supervisory tax authorities or tax authorities of areas where the business is conducted within the time limit specified in point c of clause 1, clause 3, and clause 4 of Article 4 of Decree No. 126/2020/ND-CP .

2. After tax authorities have issued notices of taxpayer’s non-operation at the registered new locations, household businesses must carry out procedures for TIN reactivation according to the provisions of point b clause 2 Article 33 and clause 2 Article 34 of this Circular before applying for suspension of business operations with business registration authorities.

In cases where household businesses fail to complete procedures for TIN reactivation in accordance with the provisions of clause 2 Article 33 and clause 2 Article 34 of this Circular but are granted acceptance of suspending business operations by business registration authorities in accordance with the provisions of law on household business registration, tax authorities shall not update the business operation suspension of the household business on the taxpayer registration system.

Article 28. Processing notices of suspension of business operations or resumption of business operations ahead of schedule

Notifications of business operation suspension or business operation resumption ahead of schedule of taxpayers, or written approvals for business operation suspension or business operation resumption ahead of schedule of competent state agencies shall be processed in accordance with clauses 1, 2 Article 37 of the Law on Tax Administration, clauses 1, 3, 4 Article 4 of Decree No. 126/2020/ND-CP and the following regulations:

1. Regarding notifications of business operation suspension or business operation resumption ahead of schedule of household businesses and individual businesses in accordance with the provisions of clause 1 Article 27 of this Circular:

Tax authorities shall process applications and issue notices of acceptance/rejection of business operation suspension form No. 27/TB-DKT enclosed herewith to the taxpayers within 2 working days after receiving complete applications as per regulations.

2. In case household businesses apply for taxpayer registration together with business registration, tax authorities shall update the business operation suspension or resumption of the household businesses on the taxpayer registration system when receiving transactions of exchanging information on the business operation suspension or resumption from the business registration authorities, except for household businesses whose non-operation at the registered locations has been notified by the tax authorities.

Section 4. TIN DEACTIVATION

Article 29. Applications for TIN deactivation

1. Applications for TIN deactivation of household businesses applying for taxpayer registration according to the interlinked single-window system shall, in the case of closure of the household businesses, consist of information on the closure of the household businesses sent to tax authorities through the National Business Registration Information System.

2. Applications for TIN deactivation of households or individual businesses specified in point I clause 2 Article 4 hereof shall, in the case of closure, consist of written requests for TIN deactivation form No. 24/DK-TCT enclosed herewith.

3. Applications for TIN deactivation of households or individuals specified in points i, k, l and n clause 3 Article 4 hereof shall, in the case where the individuals are dead, missing or legally incapacitated, consist of related documents of competent authorities certifying the individuals dead, missing or legally incapacitated (death certificates or death notices or alternatives of death notices as per the law on civil status affairs, or the courts’ decisions declaring a person dead, missing or legally incapacitated); or information in the national population database certifying a person dead or missing.

4. Applications for TIN deactivation of household businesses applying for taxpayer registration according to the interlinked single-window system; of households or individual businesses specified in point I clause 2 Article 4 hereof shall, in the case where they are being notified by tax authorities of non-operation at the registered locations, be notices of taxpayer’s non-operation at the registered locations as prescribed in Article 32 hereof.

5. When individual businesses stops operating at business locations besides the registered headquarters, they shall send notifications to supervisory tax authorities of the business locations. Applications in this case shall be notices of closure at the business locations using Form No. 24.1/DK-TCT enclosed herewith.

Article 30. Obligations to be fulfilled prior to TIN deactivation

1. Household businesses applying for taxpayer registration according to the interlinked single-window system; households and individual businesses specified in point I clause 2 Article 4 hereof, shall fulfill obligations arising from business operations before deactivating TINs due to closure as follows:

- Fulfill obligations regarding invoices in accordance with the law on invoices (if any).

- Submit complete tax declaration dossiers, fully pay taxes and handle the overpaid taxes according to the provisions of Articles 43, 44, 47, 60, 67, 68, 70, 71 of the Law on Tax Administration to tax authorities (for household businesses, households and individual businesses paying taxes under declarations).

- Fulfill tax payment obligations and handle the overpaid taxes according to the provisions of Articles 60, 67, 69, 70, 71 of the Law on Tax Administration to tax authorities (for household businesses, households and individual businesses paying fixed taxes).

2. Household businesses converting to small and medium-sized enterprises as stipulated in the Law on Provision of Assistance for Small and Medium-sized enterprises shall fulfill their tax obligations with supervisory tax authorities or submit written commitments by small and medium-sized enterprises converted from the household businesses of inheritance of all tax obligations from the household businesses in accordance with the law on provision of assistance for small and medium-sized enterprises to tax authorities.

3. Individuals specified in points k, l and n clause 2 Article 4 of this Circular shall fulfill tax obligations and handle overpaid amounts according to the provisions of Articles 60, 67, 69, 70, 71 of the Law on Tax Administration with tax authorities before TIN deactivation.

4. Where TINs of household businesses, households or individuals businesses are deactivated due to closure, TINs of representatives of the household businesses, representatives of the households and TINs of the individuals shall not be deactivated and can continue to be used for fulfilling their other personal tax obligations.

Article 31. Processing applications for TIN deactivation and giving processing results

1. The application for TIN deactivation specified in clause 1 or 2 Article 29 hereof shall be processed as follows:

a) The supervisory tax authority shall:

a.1) Issue a notice that the taxpayer has stopped operating and is following procedures for TIN deactivation form No. 17/TB-DKT enclosed herewith to the taxpayer within 02 working days from the day on which the tax authority receives the complete application for TIN deactivation according to regulations or information of the business registration authority, and update the information and change the status of the taxpayer’s TIN to status “taxpayer has stopped operating and has not completed TIN deactivation procedures" in the taxpayer registration system on the same working day or no later than the early next working day of the day on which the notice is issued.

a.2) Cooperate with the supervisory tax authority of the business location in settling the taxpayer’s obligations at the said supervisory tax authority (filing adequate tax declaration dossier, fulfilling tax- and invoice-related obligations, and handling overpaid taxes (if any)), offsetting tax obligations or refunding as prescribed.

a.3) Offset or both refund and offset overpaid tax and undeducted VAT against tax obligations of the taxpayer as per the Law on Tax Administration and guiding documents.

a.4) Request the customs authority to certify the fulfilment of tax obligations and other revenues payable to the state budget by the household business, household or individual business with respect to import and export activities according to the provisions of Circular No. 38/2015/TT-BTC dated March 25, 2015 of the Ministry of Finance on customs procedures; customs inspection and supervision; export duty, import duty and tax administration associated with exports and imports (amended by Circular No. 39/2018/TT-BTC dated April 20, 2018) and Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Ministry of Finance providing guidance on electronic transactions in taxation sector (amended and supplemented by Circular No. 46/2024/TT-BTC dated July 09, 2024) within 3 working days from the date of issuance of the notice that the taxpayer has stopped operating and is following procedures for TIN deactivation.

a.5) issue a notice of taxpayer's TIN deactivation form No. 18/TB-DKT enclosed herewith within 03 working days from the day on which the taxpayer has fulfilled their tax obligations according to the provisions of the Law on Tax Administration and clause 1 and clause 2 Article 30 hereof; update the information and change the status of the taxpayer’s TIN to status “taxpayer has stopped operating and has completed TIN deactivation procedures" on the same working day or no later than the early next working day of the day on which the notice is issued. For a household business applying for taxpayer registration together with business registration, it is allowed to replace with a notice of taxpayer's fulfilment of tax obligations when submitting an application for closure to the business registration authority using Form No. 28/TB-DKT enclosed herewith.

b) The supervisory tax authority of the business location of the household business or individual business whose operations are stopped shall:

b.1) perform the tasks specified in points a.2 and a.3 of this clause, for tax obligations arising at the business location.

b.2) Update the information of the taxpayer who has covered tax obligations on the taxpayer registration system on the same working day or, at the latest, by the beginning of the next working day after the taxpayer has covered their tax obligations at the supervisory tax authority.

2. The application for TIN deactivation specified in clause 3 Article 29 hereof shall be processed as follows:

The supervisory tax authority shall update information and change the status of the taxpayer’s TIN to status “taxpayer has stopped operating and has not completed TIN deactivation procedures” in the taxpayer registration system on the same working day or no later than the early next working day of the day of receiving the document of competent authority certifying the individual dead, missing or legally incapacitated or information in the national population database certifying the individual dead or missing.

If the individual has fulfilled their tax obligations according to the provisions of the Law on Tax Administration and clauses 1, 2 and 3 Article 30 (in case the individual is the representative of a household business, household or individual business) or clause 3 Article 30 hereof (in case the individual is not the representative of a household business, household or individual business), the tax authority shall deactivated the taxpayer’s TIN as per regulations.

3. When receiving information on closure at the business location of a household business transmitted from the National Business Registration Information System, or a notice of closure at the business location of an individual business specified in clause 5 Article 29 hereof, the supervisory tax authority of the business location shall cooperate with the tax authority directly managing the household business or individual business in urging and handling tax obligations of the household business or individual business at the supervisory tax authority of the business location (submitting complete tax declaration dossier, fulfilling tax obligations and invoices, and handling overpaid taxes (if any)), offsetting tax obligations or refunding as prescribed by law.

Article 32. Deactivation of TINs of household businesses and individuals businesses in cases where tax authorities issue notices of non-operation at registered locations

1. Tax authorities shall follow the procedures specified in clauses 1 and 2 Article 17 hereof when issuing notices of household business/individual business's non-operation at the registered locations, and request representatives of household businesses or individual businesses to take responsibility for fulfilling their tax- and invoice-related obligations to the tax authorities as per regulations.

2. After issuing a notice of taxpayer’s non-operation at the registered location, a tax authority shall:

a) Update the status for the household business or individual business on the taxpayer registration system on the same working day or no later than the early next working day of the day of issuing the notice, and transmit the information to the national enterprise registration information system on the same day of the day on which the status “taxpayer's non-operation at the registered location" is updated on the taxpayer registration system.

b) Cooperate with the business registration authority in handling violations or revoking the household business registration certificate according to the Government's regulations on household businesses. When the tax authority receives the information on revocation of the household business registration certificate, the tax authority shall update the household business’s TIN status changed to status No. 06 with reason therefor No. 13 "taxpayer is not operating at the registered location and has the operating license revoked" on the taxpayer registration system.

c) In case the household business or individual business wishes to stop operating (both voluntary and compulsory closure), the household business or individual business shall submit an application for TIN deactivation as prescribed in clause 2 Article 29 hereof.

The tax authority shall receive complete documents, compile a list of incomplete tax declaration dossiers, use of invoices, taxes and other revenues payable or owed to the state budget, and impose penalties for violations of laws on tax and invoices up to the time the taxpayer submits an application for TIN deactivation as prescribed, without requiring the tax authority to verify the operation of the taxpayer at the registered new location in this case.

Within 03 working days after the taxpayer fully complies with the decisions on imposition of administrative penalties for tax- and invoice-related offences, and fully pays the tax and other revenues payable or owed to the state budget, the tax authority shall change the taxpayer’s TIN status to status No. 06 with reason therefor No. 03 in the taxpayer registration system.

The tax authority directly managing the household business or individual business shall follow procedures in the same manner as that specified in point a.2, a.3, a.4 or a.5 clause 1 Article 31 hereof, and the supervisory tax authority of the business location shall follow procedures in the same manner as that specified in point b clause 1 Article 31 hereof to deactivate the TIN of the household business or the individual business.

Section 5. TIN REACTIVATION

Article 33. Applications for TIN reactivation

TINs shall be reactivated according to the provisions of Article 40 of the Law on Tax Administration, clause 4 Article 6 of Decree No. 126/2020/ND-CP and the following regulations:

1. An application for TIN reactivation of a household business applying for taxpayer registration together with business registration, upon restoration of legal status, shall consist of information on restoration of legal status of the household business sent by a business registration authority to a tax authority through the National Business Registration Information System.

In case of the household business whose non-operation at the registered location has been notified by the tax authority, the household business shall, after having their legal status restored by the business registration authority according to the Government’s regulations on household businesses, submit an application for TIN reactivation to the supervisory tax authority according to the provisions of clause 2 of this Article.

2. An application for TIN reactivation of a household business applying for taxpayer registration according to the interlinked single-window system, after receiving a notice of non-operation at the registered location sent by a tax authority but having not had their certificate of household business registration revoked or having not had their TIN deactivated, shall consist of a written request for TIN reactivation Form No. 25/DK-TCT enclosed herewith sent to a supervisory tax authority before the day on which the tax authority issues a notice of TIN deactivation as per regulations.

3. An application for TIN reactivation of an individual which is subject to TIN deactivation due to his/her death, disappearance, or loss of civil act capacity shall consist of the Court's decision to cancel the decision declaring the individual dead, missing or legally incapacitated.

Article 34. Processing applications for TIN reactivation and giving processing results

1. The application for TIN reactivation specified in clause 1 Article 33 hereof shall be processed as follows:

When a tax authority receives a transaction of restoration of legal status of an household business according to the Government’s regulations on household businesses sent through the National Business Registration Information System, the tax authority shall reactivate the taxpayer’s TIN on the same day of receiving the transaction on the taxpayer registration system.

In case of the household business whose non-operation at the registered location has been notified by the tax authority, the tax authority shall re-update the reasons for the status No. 06. After receiving the application for TIN reactivation from the household business in accordance with the provisions of clause 2 Article 33 hereof, the tax authority shall process it according to the provisions of clause 2 of this Article.

2. Regarding the application for TIN reactivation specified in clause 2 Article 33 hereof, the tax authority shall process the application in the same manner as that specified in point b or d clause 1 Article 19 hereof.

3. The application for TIN reactivation specified in clause 3 Article 33 hereof shall be processed as follows:

When a tax authority receives a Court’s decision to cancel the decision declaring an individual dead, missing or legally incapacitated, the tax authority shall reactivate the individual's TIN on the taxpayer registration system within 03 working days after receiving the Court’s decision.

Chapter IV

ORGANIZATION OF IMPLEMENTATION

Article 35. Disclosure of information on taxpayer registration of taxpayers

1. Tax authorities shall disclose information on taxpayer registration of taxpayers on the website of the General Department of Taxation in the following cases:

a) Taxpayers have stopped operating and have completed procedures for TIN deactivation (status No. 01).

b) Taxpayers have stopped operating and have not completed procedures for TIN deactivation (status No. 03).

c) Taxpayers suspend their business operations (status No. 05).

d) Taxpayers are not operating at the registered locations (status No. 06).

dd) Taxpayers reactivate their TINs according to Notice Form No. 19/TB-DKT enclosed herewith.

e) Taxpayers violate taxpayer registration laws.

2. Contents, methods and time limits for disclosure:

a) Disclosure contents: Information stated in the notice of taxpayer’s TIN deactivation; notice that the taxpayer has stopped operating and is following procedures for TIN deactivation; notice of taxpayer's non-operation at the registered location.

b) Method for disclosure: Updating information on the website of the General Department of Taxation.

c) Time limit for disclosure: Within 1 working day from the day on which a taxpayer issues a notice or updates a TIN's status according to a decision or notice sent by another competent state agency.

3. Authority to disclose information:

A tax authority directly managing a taxpayer shall disclose information of the taxpayer. In case disclosed information is incorrect, the tax authority shall correct it and publicly disclose the corrected information.

Article 36. Application of the national database on population, electronic identification and authentication in the implementation of taxpayer registration procedures

1. A tax authority shall exploit personal information in the national population database in accordance with the roadmap for implementing the connection and sharing of information between the national population database and the tax database to resolve taxpayer registration procedures for taxpayers as stipulated in this Circular and must store and preserve information and data in a manner that ensures safety and confidentiality in accordance with the law. In cases where the information is already available in the national population database and has been connected and shared with the tax database, taxpayers are not required to re-declare the information to the tax authority.

2. Organizations and individuals using electronic identification accounts created by the electronic identification and authentication system to carry out taxpayer registration procedures as stipulated in this Circular by electronic means according to the provisions of Decree No. 69/2024/ND-CP dated June 25, 2024 of the Government on electronic identification and authentication. Tax authorities receive and process electronic applications for taxpayer registration of organizations and individuals in accordance with the provisions of Circular No. 19/2021/TT-BTC and Circular No. 46/2024/TT-BTC dated July 9, 2024 amending and supplementing certain articles of Circular No. 19/2021/TT-BTC .

In the case where an individual has registered and activated a level 2 electronic identification account in accordance with the provisions of Clause 2, Article 10; Clause 2, Article 11; and Article 14 of Decree No. 69/2024/ND-CP to carry out the taxpayer registration procedures with a tax authority, there is no need to submit a copy of the passport together with the application for taxpayer registration as stipulated in Clause 2, Article 22; Clause 1, Article 25 of this Circular if the passport has been integrated into the electronic identification account.

Article 37. Processing procedures for taxpayers according to the contingency process

1. Tax authorities shall process taxpayer registration procedures for taxpayers stipulated in this Circular according to the contingency procedure in the following cases:

a) The taxpayer registration system, or the National Business Registration Information System, or the national population database system is experiencing technical issues.

b) Other cases of force majeure.

2. Based on the estimated time to resolve the issues with the taxpayer registration system, the National Business Registration Information System, or the national population database, the General Department of Taxation shall notify in advance the estimated time for tax authorities to process procedures for taxpayers according to the contingency process, except in cases of force majeure.

3. The processing of procedures for taxpayers according to the contingency process shall follow the procedures for processing physical applications.

4. Within 30 days from the date of receiving a notice from the General Department of Taxation of completion of troubleshooting of the taxpayer registration system, the tax authority shall update and add the addressed data and information for the taxpayer according to the contingency process on the taxpayer registration system.

Article 38. Entry into force

1. This Circular comes into force from February 06, 2025 and replaces Circular No. 105/2020/TT-BTC dated December 03, 2020 of the Ministry of Finance providing guidance on taxpayer registration, except for cases specified in clause 2 of this Article.

2. TINs shall be issued by tax authorities to individuals, households and household businesses to until the end of June 30, 2025. From July 01, 2025, taxpayers, tax authorities, other agencies, organizations and individuals related to the use of TINs as prescribed in Article 35 of the Law on Tax Administration shall use PINs instead of TINs.

3. In case the legislative documents referred to this Circular are amended or replaced, the newest document shall be applied.

Article 39. Transition clauses

1. Applications for taxpayer registration, change of taxpayer registration information, temporary suspension of business operations, TIN deactivation, and TIN reactivation submitted to tax authorities before the effective date of this Circular shall continue to be processed by the tax authorities in accordance with the provisions of the law on tax administration at the time of submission of the applications.

2. In cases where household businesses, households and individuals that are eligible to use PINs instead of TINs as stipulated in Clause 5, Article 5 of this Circular and have been issued with TINs before July 1, 2025, and taxpayer registration information of representatives of the household businesses, households and individuals matches the personal information stored in the national population database, the household businesses, households and individuals may use their PINs instead of TINs starting from July 1, 2025, including the adjustments and supplementations to tax obligations arising according to the previously issued TINs. At the same time, the tax authorities shall monitor and manage all data of household businesses, households and individuals, and data for personal deduction registration of dependents using PINs.

3. In cases where household businesses, households and individuals have been issued with TINs before July 01, 2025 but taxpayer registration information of representatives of the household businesses, representatives of households, and individuals does not match personal information stored in the national population database or is inadequate, tax authorities shall change the status of TINs of the household businesses, households and individuals to status No. 10 “TIN awaiting update of PIN”. Taxpayers shall follow procedures for changing taxpayer registration information with tax authorities according to the provisions of clause 1, clause 4 Article 25 hereof to ensure that the information provided matches that in the national population database before using PINs instead of TINs according to the provisions of clause 2 Article 38 hereof.

4. In cases where individuals have been issued with multiple TINs, taxpayers shall update PINs for the issued TINs for tax authorities to integrate these TINs into PINs and consolidate tax data of taxpayers according to the taxpayers' PINs.

When TINs have been integrated into PINs, invoices, vouchers, tax documentation and other documents of legal validity that have been made using TINs of the individuals shall continue to be used in tax-related administration procedures, used to prove the fulfilment of tax obligations without having to replace TINs on the invoices, vouchers, tax documentation with PINs.

5. Household businesses, households and individuals shall conduct inquiries into taxpayer registration information that has been verified by tax authorities to match or not match the National population database on the General Department of Taxation's web portal at the address: https://www.gdt.gov.vn, or on the website of electronic tax of the General Department of Taxation at the address: thuedientu.gdt.gov.vn, or on electronic tax transaction accounts of individuals in the icanhan application or eTaxMobile application (if the individuals have been issued with electronic tax transaction accounts with tax authorities). In cases where information is incorrect, taxpayers shall communicate with their supervisory tax authorities or Sub-departments of Taxation or Regional Sub-departments of Taxation of areas where individuals reside to update correct information on the taxpayer registration system.

Article 40. Implementation responsibilities

1. The General Department of Taxation shall take responsibility for organizing provision of instructions to tax authorities at all levels in taxpayer registration, issuance of TINs, issuance of certificates of taxpayer registration, issuance of TIN notifications and management of the use of TINs; developing databases on household businesses, individual businesses to serve the tax administration, and provide adequate information to taxpayers for fulfilling their tax obligations according to the provisions of law on taxation.

2. Tax authorities at all levels shall disseminate and provide instructions to taxpayers, relevant organizations and individuals in implementing the contents specified in this Circular.

3. Tax authorities shall reactivate TINs of taxpayers to rectify errors made by the tax authorities in cases where the taxpayers' TIN deactivation was not in accordance with the legal provisions governing tax management, or where the taxpayers' TIN deactivation was not carried out in full compliance with the prescribed procedures; or to facilitate the processing of transactions that require the use of TINs in cases where taxpayers incur additional obligations to the state budget as a result of the processing by competent authorities after tax authorities have deactivated TINs.

4. Taxpayers, relevant organizations and individuals included in the regulated entities of this Circular shall fully comply with the instructions herein.

In cases where individuals being Vietnamese citizens have not been issued with PINs, these individuals shall communicate with the commune-level Police authorities to collect information for the national population database and issue PINs before applying for taxpayer registration according to the provisions of this Circular.

Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.

PP. MINISTER DEPUTY MINISTER Cao Anh Tuan