Circular No. 10/2006/TT-BTC guides the implementation of Decision No. 75/1998/QĐ-TTg dated April 4, 1998, issued by the Prime Minister, regarding tax payer identification numbers.

 

CIRCULAR

Guidelines for implementing Decision No. 75/1998/QĐ-TTg dated April 4, 1998 of the Prime Minister on tax payer identification numbers

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Based on the Tax Laws and Tax Ordinances, Fee and Charge Ordinances;

Based on the Customs Law;

Based on Decision No. 75/1998/QĐ-TTg dated April 4, 1998 of the Prime Minister on tax payer identification numbers;

The Ministry of Finance guides the implementation of registration and issuance of tax identification numbers for organizations and individuals paying taxes (referred to as tax identification numbers) and the use of such numbers as follows:

I. GENERAL PROVISIONS ON TAX IDENTIFICATION NUMBERS

1. Concept of tax identification number: A tax identification number is a series of digits encoded according to a unified principle to be assigned to each organization or individual paying taxes, fees, charges, and other revenues as prescribed by laws, tax ordinances, fee and charge ordinances (collectively referred to as tax laws), including export duties and import duties. The tax identification number is used to identify and determine each organization or individual paying taxes and is managed uniformly nationwide.

2. Entities eligible for tax identification numbers: All organizations and individuals paying taxes to tax authorities and customs authorities as stipulated by tax laws (excluding entities that only pay land tax, agricultural land use tax, land use fee, land transfer tax, and individuals who pay preliminary registration fee).

3. Structure of tax identification numbers: The tax identification number consists of a series of digits divided into groups as follows:

                                  N |||₁N |||₂- N₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉- N₁₀- N₁₁N |||₁₂N |||₁₃

Where:

Two leading digits N |||₁N |||₂ represent the province code as specified in the accompanying Circular's list of province codes.

Seven digits N |||₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉ are numbered sequentially from 0000001 to 9999999. The digit N |||₁₀ is the check digit.

Ten digits from N |||₁  to N |||₁₀ are assigned to independent tax-paying organizations and main units.

Three digits N |||₁₁N |||₁₂N |||₁₃ are numbered sequentially from 001 to 999 for each subordinate unit or branch.

4. Principles for issuing tax identification numbers

 An organization or individual paying taxes shall be issued only one unique tax identification number to be used throughout its operational period from establishment until termination. Termination of existence. The tax identification number is used for declaring and paying all types of taxes that the entity must pay, including cases where an organization or individual engages in multiple business activities or operates across different regions.

The tax identification number is linked to the existence of the organization or individual paying taxes. Once issued, the tax identification number will not be reused for another organization or individual paying taxes. When an organization or individual paying taxes ceases to exist, the tax identification number becomes invalid. For enterprises and business organizations that cease to exist, their tax identification numbers are closed and cannot be reused. The tax identification number issued to an individual who is the owner of a private enterprise, a household business operator, or an individual will remain unchanged throughout their lifetime, even if they stop operating and then resume business later, they must still use the previously issued tax identification number. The tax authority issues a unique tax identification number only once for each individual registering for tax purposes.

4.1. Ten-digit tax identification number (N₁N |||₂ - N₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉-N₁₀ ) is issued to:

All organizations and individuals paying taxes are issued ten-digit tax identification numbers, except for the cases listed in point 4.2 below which are issued thirteen-digit tax identification numbers.

4.2. Thirteen-digit tax identification number (N₁N |||₂- N₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉ -N₁₀-N₁₁N |||₁₂N |||₁₃) is issued to:

Branches and representative offices of enterprises engaged in business operations and directly registered to pay taxes with the tax authority (except branches of foreign companies whose headquarters are located abroad);

Member enterprises under accounting dependency of holding companies;

Contractors participating in contracts for oil exploration, development, and exploitation (excluding contractors managing the contract); contractors and subcontractors who do not directly pay taxes to the tax authority.

Public service units under holding companies; public service units under enterprises that generate tax liabilities.

Owners of private enterprises, individuals, household business operators with business establishments or shops located in different districts, counties, towns, or provinces are issued additional thirteen-digit tax identification numbers in addition to their primary ten-digit tax identification number for declaring and paying taxes to the local tax authority managing those establishments or shops.

Cooperative members, individuals, or groups of individuals within economic organizations conducting business through contractual arrangements, bearing responsibility for business results, and directly paying taxes to the tax authority.

Entities defined in point 4.2 above are referred to as "Subordinate Units." Units having subordinate units are called "Controlling Units." Subordinate units, regardless of whether they operate independently or dependently, are issued thirteen-digit tax identification numbers.

Subordinate units subject to management by controlling units but directly registered to pay taxes with the tax authority must have their controlling units (with ten-digit tax identification numbers) declare them on the "List of Subordinate Units" for the tax authority to issue thirteen-digit tax identification numbers. If the controlling unit does not supplement the declaration of subordinate units, these units must directly register for tax identification numbers with the tax authority. The tax authority issues a notification of the ten-digit tax identification number for the unit to use in declarations and tax payments.

5. Certification of Issuance of Tax Identification Numbers

5.1. Certificate of Tax Registration: Organizations and individuals paying taxes who complete the procedures for registering tax identification numbers are certified by the tax authority with a "Certificate of Tax Registration"according to Form No. 10-MST (except for individuals subject to high-income personal income tax) 5.2. Personal Tax Identification Card

: Individuals subject to high-income personal income tax who complete the procedures for registering tax identification numbers are issued a "Personal Tax Identification Card" according to Form No. 12-MST attached to this Circular.5.3. Notification of Tax Identification Number:

In cases where the conditions for issuing a Certificate of Tax Registration are not met, the tax authority issues a "Notification of Tax Identification Number" according to Form No. 11-MST. 6. Tax Registration : Organizations and individuals paying taxes must register for tax with the tax authority within 10 days of: receiving a business registration certificate; or starting business operations without a business registration certificate; or when tax obligations arise in the case of organizations or individuals paying taxes that do not engage in business.

7. Changes to Tax Registration InformationOrganizations and individuals subject to taxation must register for tax in accordance with the prescribed form with the tax authority within ten days from: the date of issuance of the business registration certificate; or the date of commencement of business operations in cases where there is no business registration certificate; or the date on which the tax liability arises in cases where the organization or individual subject to taxation is not engaged in business operations.

7. Change of tax registration information : Organizations and individuals subject to tax must supplement information with the direct tax collection authority within ten days from the date of occurrence of the change in registered tax information or before ceasing all activities generating tax obligations according to Form No. 08-MST if there is any change in their registered tax information.

8. Closing Tax Code: closing the tax code is the act of the Tax Authority determining that the tax code is no longer valid. The tax code is closed when organizations and individuals engaged in business cease operations due to dissolution, bankruptcy, cessation of existence, absconding, death, disappearance, limitation or loss of civil capacity, and termination of tax obligations, or when foreign contractors or subcontractors pay taxes through a Vietnamese entity upon completion of the contract, the Vietnamese entity must process the closure of the tax code for these foreign contractors and subcontractors. The Tax Authority publicly announces the list of tax codes that have been closed. A closed tax code renders the Tax Registration Certificate ineffective. Organizations and individuals subject to tax may not use a tax code that has been officially closed by the Tax Authority.

II. PROCEDURES FOR REGISTERING THE TAX CODE

1. Place of registration and time limit for issuing the tax code

Enterprises, units, production and business organizations, and service providers shall complete the registration procedures to obtain a tax code (referred to as tax code registration) at the Provincial Tax Department (hereinafter referred to as province). Individuals and households engaged in business shall complete tax code registration at the District Tax Office.

The Tax Authority is responsible for issuing the tax code no later than five working days for tax registration files submitted directly to the Provincial Tax Department and ten working days for files submitted directly to the District Tax Office, calculated from the date of receipt of the complete tax registration application file (excluding the time required for corrections and supplements due to errors made by the taxpayer). The "days" mentioned in this Circular refer to "working days" as defined in the Labor Code.

2. Tax registration declaration forms: The tax registration declaration forms include:

Form No. 01-ĐK-TCT: for organizations producing and trading goods and providing services, excluding affiliated units.

Form No. 02-ĐK-TCT: for affiliated units of organizations producing and trading goods and providing services.

Form No. 03-ĐK-TCT: for individuals and groups of individuals producing and trading goods and providing services.

Form No. 03.1-ĐK-TCT: for individuals declaring and paying taxes for stores and shops located outside the main business premises.

Form No. 04-ĐK-TCT: for foreign contractors and subcontractors registering to pay taxes directly to the Vietnamese Tax Authority.

Form No. 04.1-ĐK-TCT: for the Vietnamese party signing contracts with foreign contractors responsible for withholding taxes on behalf of foreign contractors and subcontractors.

Form No. 04.2-ĐK-TCT: for foreign contractors, subcontractors, and foreign parties participating in contracts and joint ventures, paying taxes through a Vietnamese entity.

Form No. 05-ĐK-TCT: for individuals paying taxes under the Ordinance on Income Tax for High-Income Earners.

Form No. 06-ĐK-TCT: for diplomatic missions and representative offices of international organizations in Vietnam (as specified in Circular No. 08/2003/TT-BTC dated January 15, 2003).

Organizations and individuals subject to tax can obtain tax registration declaration forms from the nearest Tax Authority or copies of the forms attached to this Circular or print the tax registration declaration form from the website of the General Department of Taxation (address: www.gdt.gov.vn). Organizations and individuals subject to tax may visit any Tax Authority for guidance on filling out the tax registration declaration form. Tax registration files should be submitted directly or via postal service to the Tax Authority as stipulated above.

Any documents and files requiring certification in this Circular, if not certified in time, organizations and individuals subject to tax may submit copies but must present the original when submitting the tax registration file. Tax officials receiving the file will compare the copy with the original, sign confirmation of comparison on the copy, and return the original to the person submitting the tax registration file.

3. Documents for tax code registration

3.1. Documents for tax code registration for organizations engaged in business activities (excluding affiliated units) include:

The tax registration declaration form according to Form No. 01-ĐK-TCT and any accompanying schedules (if applicable).

Business registration certificate (certified copy) or Foreign Investment License in Vietnam (certified copy).

Establishment decision (certified copy) - if applicable.

3.2. Documents for tax code registration for affiliated units: The Tax Authority managing the parent unit issues a tax code to the parent unit and simultaneously issues a tax code to each affiliated unit listed in the "Affiliated Units Schedule" of the parent unit, including cases where affiliated units are located in other provinces. The parent unit is responsible for informing the tax code (13 digits) to each affiliated unit.

Affiliated units shall declare to the direct managing Tax Authority to receive the Tax Registration Certificate as follows:

The tax registration declaration form according to Form No. 02-ĐK-TCT and any accompanying schedules (if applicable). On the tax registration declaration form, clearly state the 13-digit tax code already informed by the parent unit.

Business registration certificate of the branch (certified copy) or foreign investment license in Vietnam (certified copy).

3.3. Documents for tax code registration for individuals, groups of individuals, and households engaged in business include:

The tax registration declaration form according to Form No. 03-ĐK-TCT, accompanied by a schedule of stores and shops located outside the district, county, town or province of the main business premises.of gasoline, diesel, LPG.

Business registration certificate (certified copy).

* Individuals with stores and shops located outside the province, district, county, or town of the main business premises who declare and pay taxes to the Tax Authority where the store or shop is located, the tax registration documents include:

The tax registration declaration form according to Form No. 03.1-ĐK-TCT.

Business registration certificate of the branch (certified copy).

In this case, the Tax Authority only notifies the tax code.

3.4. Documents for tax code registration for foreign contractors and subcontractors directly paying taxes in Vietnam include:

The tax registration declaration form according to Form No. 04-ĐK-TCT accompanied by a schedule of subcontractors (if applicable).

Business operation license in Vietnam.

3.5. Tax registration dossier for the Vietnamese party entering into contracts with foreign contractors; joint ventures or business cooperation agreements that are responsible for withholding taxes on behalf of foreign contractors and subcontractors:The Vietnamese party entering into contracts to withhold taxes shall be assigned a ten-digit tax number for use in declaring and withholding taxes on behalf of foreign contractors and subcontractors. If the Vietnamese party is already a registered enterprise with its own tax number, it may not use that tax number to declare and withhold taxes on behalf of foreign contractors and subcontractors.

The tax registration dossier for the Vietnamese party withholding taxes on behalf of foreign contractors and subcontractors includes:

A tax declaration form according to model number 04.1-ĐK-TCT accompanied by a list of foreign contractors and subcontractors for whom the Vietnamese party will withhold taxes.

Contract signed with foreign contractors (Vietnamese excerpt).

Foreign subcontractors listed in the aforementioned list will be assigned a thirteen-digit tax number based on the withholding tax number of the Vietnamese party signing the contract. This tax number will be used to distinguish the tax payable and paid by each foreign contractor and subcontractor when the Vietnamese party declares and withholds taxes on their behalf at the Tax Authority. When terminating contracts with foreign contractors and subcontractors, the Vietnamese party must complete procedures to close the thirteen-digit tax numbers of these foreign entities.

3.6. Tax registration dossier for foreign contractors, subcontractors, and foreign parties participating in contracts, joint ventures, or business cooperation agreements, and paying taxes through the Vietnamese party include:

A tax declaration form according to model 04.2-ĐK-TCT.

Contract signed with the Vietnamese party (Vietnamese excerpt).

3.7. Tax registration dossier for individuals filing income tax declarations for high-income earners includes::

A tax declaration form according to model 05-ĐK-TCT.

Identity card or passport for foreigners (copy).

Two 2x3 inch photos of the taxpayer (one affixed to the tax declaration form, one for attaching to the personal tax number card).

Individuals directly declaring and paying income tax for high-income earners to the Tax Authority should submit the tax registration dossier to the Tax Authority to obtain a Personal Tax Number Card.

Individuals regularly paying income tax for high-income earners through the income payer should submit the tax declaration form to the income payer. The income payer aggregates the tax declaration forms of each individual and submits them to the directly managing Tax Authority. The Tax Authority will issue Personal Tax Number Cards to be transferred to each individual by the income payer. The income payer will be assigned a tax number for common use in declaring and paying personal income tax and declaring and paying taxes for business activities (if applicable).

3.8. Tax registration dossier for diplomatic missions, consular offices, and representative offices of international organizations in Vietnam (with value-added tax refunds): (use tax declaration form according to model 06-ĐK-TCT).

3.9. Tax registration dossier for organizations authorized to collect taxes, fees, and other charges as prescribed by law

including project sponsors, main foreign contractors of ODA projects; units deducting income tax from high-income earners but without production, business, or service activities:; A tax declaration form according to model 01-ĐK-TCT (only fill in items 1, 2, 3, 4, 12, 18). Organizations or individuals collecting state budget fees and charges shall prepare a fee and charge collection declaration form according to

the provisions of Circular No. 63/2002/TT-BTC dated July 24, 2002, issued by the Ministry of Finance regarding fees and charges. Collection units for fees and charges will be assigned a tax number for common use in declaring and paying fees and charges and declaring and paying taxes for business activities (if applicable). Model No. 1 4. Other regulations on tax registration dossiers

For certain special industries licensed by ministries and sectors (such as credit, law, oil and gas, insurance, etc.), such licenses can be used instead of the Business Registration Certificate in the tax registration dossier mentioned above.

Enterprises may complete tax registration procedures during the seal engraving process. However, when receiving the Business Registration Certificate, enterprises must submit additional copies of their seals along with signatures of the signatories in the tax registration dossils previously submitted to the Tax Authority.

5. Guidance on specific cases

5.1. According to regulations, an individual can only be the owner of one sole proprietorship or one household business. Through tax registration, if it is found that an individual is the owner of multiple sole proprietorships or multiple household businesses, the Tax Authority will cooperate with the business registration authority to handle the matter according to the law. However, while the business registration authority has not yet revoked the Business Registration Certificate, if these establishments continue to operate, the Tax Authority must issue a temporary thirteen-digit tax number notification for these establishments to manage tax collection (the thirteen-digit tax number is derived from the ten-digit tax number of the owner of the sole proprietorship or household business obtained when first registering for a tax number).

5.2. State-owned corporations with direct subordinate units under a vertical system from province to village, where the number of direct subordinate units exceeds 1,000, provincial-level subordinate units are permitted to use model 01-ĐK-TCT to declare and register taxes and must fully list subordinate units below the provincial level within the "List of Subordinate Units." These provincial-level subordinate units will be assigned a ten-digit tax number, and subordinate units under provincial-level units will be assigned a thirteen-digit tax number.

5.3. Household businesses engaged in occasional trading must declare and register taxes to obtain a tax number at the District Tax Office or County Tax Office where the head of the household is registered (using model 03-ĐK-TCT). Household businesses must use the assigned tax number to record on tax payment documents and related trading activity documents.

5.3. Itinerant traders shall declare tax registration to obtain a taxpayer identification number at the district, county, or town Tax Revenue Office where the head of the household has registered their permanent residence (using Form 03-ĐK-TCT). The itinerant trader must use the issued taxpayer identification number to record on tax payment receipts and documents related to itinerant trading activities.

5.4. For administrative and public service units without business functions but which generate activities requiring customs procedures to receive foreign aid such as project management boards under state agencies, hospitals, schools, and similar units, before conducting customs procedures, they must register their tax identification number with the tax authority managing the main office location of the unit.

5.5. Once a tax identification number has been issued, organizations and individuals that generate new production and business activities or expand their business to other provinces or cities (excluding the establishment of branches or affiliated units) must register for tax payment with the new tax authority according to the provisions of the Tax Law and Tax Ordinance. This tax declaration aims to register for tax payment and notify the new tax authority of the tax identification number, not to apply for a new tax identification number (organizations and individuals must record the tax identification number already issued on the tax registration forms).

6. Reissuing the Tax Registration Certificate: The Tax Authority will reissue the Tax Registration Certificate and Personal Tax Identification Card in the following cases:

6.1. Reissuing for lost Tax Registration Certificate: When the Tax Registration Certificate is lost, the organization or individual subject to taxation must declare to the directly managing tax authority to obtain a reissued Tax Registration Certificate. The application for reissuing the Tax Registration Certificate includes:

An application for reissuing the Tax Registration Certificate, stating clearly the name, address, tax identification number, reason for loss, place of loss, request for reissuance, and commitment to responsibility for reporting and using the tax identification number.

Business registration certificate (certified copy).

The Tax Authority will reissue the Tax Registration Certificate within five days from the date of receiving the complete application as prescribed.

6.2. Reissuing the Tax Registration Certificate when information on the certificate changes: When there is a change in the information on the Tax Registration Certificate, the organization or individual subject to taxation must follow the procedures outlined in Section III below for the Tax Authority to issue a revised Tax Registration Certificate.

6.3. Reissuing for damaged Tax Registration Certificate: In the case where the Tax Registration Certificate is torn, damaged, or broken, the organization or individual subject to taxation must process the application to obtain a reissued Tax Registration Certificate from the Tax Authority. The application for reissuing the Tax Registration Certificate includes:

An application for reissuing the Tax Registration Certificate.

The original damaged Tax Registration Certificate.

The Tax Authority will reissue the Tax Registration Certificate with the same content as before within five days from the date of receiving the complete application as prescribed.

6.4. Reissuing the Personal Tax Identification Card: Individuals who lose their Personal Tax Identification Card or have it torn, damaged, or broken must submit an application to the Tax Authority for a reissued Personal Tax Identification Card. The application must include: tax identification number, full name, ID card number or passport number (if foreign), previous place of issuance of the card. If replacing the card, the old card must be returned to the Tax Authority. The Tax Authority will reissue the Personal Tax Identification Card within five days from the date of receiving the application for replacement.

III. PROCEDURES FOR DECLARATION WHEN CHANGING TAX REGISTRATION

1. Changing Business Name: When changing the business name, the business must immediately declare the change to the directly managing tax authority. The application includes:

A tax registration adjustment form according to model 08-MST.

A copy of the business registration certificate adjusted according to the new name (certified copy).

The original Tax Registration Certificate.

Within five days from the date of receiving the supplementary declaration form from the business, the Tax Authority will reissue the Tax Registration Certificate for the business under the new name, but with the previously assigned tax identification number, while simultaneously recovering the old Tax Registration Certificate.

2. Changing Business Location: When changing the business location, the organization or individual subject to taxation must declare to the directly managing tax authority to process the change of location. All changes in business location do not change the tax identification number.

2.1. In the case of changing business location within the same province: the organization or individual subject to taxation must declare to the tax authority at the departure location and the arrival location. The application includes:

A tax registration adjustment form according to model 08-ĐK-TCT, clearly indicating the change in business location.

A certified copy of the business registration certificate at the new location (only if a new business registration certificate is required according to regulations).

If the organization or individual subject to taxation is managed by the Provincial Tax Department, the application should be sent to the Provincial Tax Department to adjust the new address information.

If the organization or individual subject to taxation is managed by the District Tax Office, two copies of the application should be prepared and sent to the District Tax Office at the departure location and the District Tax Office at the arrival location. The District Tax Office at the departure location must inform the tax payment situation and invoice settlement of the organization or individual subject to taxation according to model 09-MST to the District Tax Office at the arrival location and the Provincial Tax Department within eight days from the date of receiving the application for location transfer.

2.2. In the case of changing business location between provinces:

* At the departure location: The declaration application includes:

Decision or notice of location transfer.

The original Tax Registration Certificate.

Within five days from the date of receiving the declaration application for location transfer from the organization or individual subject to taxation, the tax authority at the departure location must recover the Tax Registration Certificate and prepare a notification of tax payment status according to model 09-MST to send one copy to the organization or individual subject to taxation and one copy to the tax authority at the arrival location.

* At the arrival location: Within five days from the date of obtaining the new business license at the new address, the organization or individual subject to taxation must register for tax at the tax authority at the arrival location. The tax registration application includes:

A tax registration form (indicating the previously assigned tax identification number).

A certified copy of the business registration certificate issued by the business registration authority at the arrival location.

Within five days from the date of receiving a complete and accurate tax registration dossier, the Tax Authority must reissue the Tax Registration Certificate to the organization or individual taxpayer and retain the same taxpayer code previously issued by the Tax Authority where the organization or individual taxpayer was registered.

3. Notification of Changes to Other Indicators on the Tax Registration Form: When changing other information already declared in the tax registration (excluding changes specified in points 1 and 2 of Section III above), the organization or individual taxpayer must submit a supplementary tax registration notification according to the amended tax registration form 08-MST attached hereto immediately upon such change. The supplementary tax registration dossier includes:

The amended tax registration form 08-MST.

A certified copy of the supplementary business registration certificate for cases requiring issuance of a supplementary business registration certificate due to changes in information.

The Tax Authority is responsible for updating the adjusted tax registration information into the tax management system. The Tax Authority will not issue a new "Tax Registration Certificate" for these information adjustment cases.

IV. TAX REGISTRATION FOR THE CASE OF ORGANIZATIONS REORGANIZING BUSINESSES

1. Change of Business Type: Businesses (except private businesses) changing their business type from one form to another as prescribed by the Enterprise Law and State Enterprise Law must declare tax registration with the Tax Authority. The tax registration dossier includes:

A tax registration adjustment form according to model 08-MST.

A certified copy of the business registration certificate of the business undergoing the change.

The original "Tax Registration Certificate" of the business before the change.

The decision on the business change.

Within five days from the date of receiving a complete dossier as stipulated, the Tax Authority must reissue the adjusted Tax Registration Certificate for the business after the change. The taxpayer code of the business after the change remains the same as that of the business before the change.

2. Division of a Business: The divided business must complete procedures to close its taxpayer code with the Tax Authority when there is a Decision on Business Division. New businesses resulting from the division must declare tax registration with the Tax Authority within ten days from the date they receive the business registration certificate. The dossier includes:

2.1. For the divided business: The declaration dossier includes:

A letter requesting closure of the taxpayer code.

The Decision on Business Division (certified true copy).

The original "Tax Registration Certificate".

A commitment statement determining the inheritance of tax obligations of each newly divided business (confirmed by the newly divided businesses), if applicable.

Within five days from the date of receiving a complete dossier, the Tax Authority must notify that the business has ceased operations and is processing the closure of its taxpayer code.

2.2. For the newly divided businesses: The taxpayer code registration dossier includes:

The tax registration form of the business.

A certified copy of the business registration certificate.

A commitment statement determining the inheritance of tax obligations of the business.

The Tax Authority will assign a new taxpayer code and issue a new Tax Registration Certificate to the newly divided businesses as with newly established businesses.

3. Splitting a Business: The business being split must complete procedures to adjust its tax registration with the Tax Authority when there is a Decision on Business Split. Newly split businesses must declare tax registration with the Tax Authority no later than ten days from the date they receive the business registration certificate. The tax registration dossier includes:

3.1. For the business being split:

A copy of the Decision on Business Split.

The declaration form of changed tax registration information according to form 08-MST.

A commitment statement to continue fulfilling tax obligations (if applicable) between the business being split and the newly split businesses (confirmed by the newly split businesses).

Within five days from the date of receiving a complete dossier, the Tax Authority must process the adjustment of tax registration information of the business being split in the tax management system. The business being split continues to use the previously issued taxpayer code and Tax Registration Certificate to fulfill its tax obligations.

3.2. For the newly split businesses:

The tax registration form of the business.

Business registration certificate (certified copy).

A commitment statement to continue fulfilling inherited tax obligations for the newly split businesses (if applicable).

The Tax Authority will assign a new taxpayer code and issue a new Tax Registration Certificate to the newly split businesses as with newly established businesses.

4. Merger or Consolidation of Businesses: The merged business or the business accepting consolidation will bear full responsibility for the tax obligations of the businesses being merged or consolidated. The businesses being merged or consolidated will have their taxpayer codes closed.

When there is a Merger Agreement send a text message a Consolidation Agreement as prescribed by the Enterprise Law, the businesses being merged or consolidated must complete procedures to close their taxpayer codes with the Tax Authority. The dossier includes:

A letter requesting closure of the taxpayer code.

A copy of the Merger Agreement or Consolidation Agreement.

Within five days from the date of receiving a complete dossier, the Tax Authority must notify that the businesses being merged or consolidated have ceased operations and are processing the closure of their taxpayer codes.

Within ten days from the date of receiving the business registration certificate, the merged business or the business accepting consolidation must complete tax registration procedures to obtain a new taxpayer code and Tax Registration Certificate. The tax registration dossier includes:

4.1. For the merged business:

The tax registration form.

Business registration certificate (certified copy).

A copy of the Merger Agreement.

A list of tax obligations of the businesses being merged (including a list of the businesses being merged with their taxpayer codes and outstanding taxes payable to the Tax Authority and Customs Authority if applicable) transferred to the merged business.

Within five days from the date of receiving a complete and accurate tax registration dossier of the merged business, the Tax Authority must assign a new taxpayer code and issue a new Tax Registration Certificate to the merged business.

4.2. For the business accepting consolidation :

An amended tax registration form according to form 08-MST.

A copy of the newly issued business registration certificate of the enterprise receiving the merger (certified true copy).

The merger agreement (copy).

A list of tax obligations of the enterprises being merged (including a list of the enterprises being merged with their tax identification numbers and the amounts of taxes still to be paid to the Tax Authority and Customs). if applicableEach enterprise being merged transfers its tax obligations to the enterprise receiving the merger.

Within five days from the date of receipt of the complete and accurate tax registration application of the enterprise receiving the merger, the Tax Authority shall update the tax registration information into the tax management system. The enterprise receiving the merger will not change its tax identification number. If the tax registration information changes affecting the information recorded on the "Tax Registration Certificate", the Tax Authority will issue a new "Tax Registration Certificate" with the old tax identification number and revoke the old Tax Registration Certificate. If the tax registration information changes without affecting the information recorded on the "Tax Registration Certificate", the organization or individual paying taxes will continue to use the previously issued Tax Registration Certificate.

5. Sale of Enterprise: When there is a contract or agreement regarding the sale of an enterprise, the selling enterprise must notify in writing, along with the purchase and sale contract, the original Tax Registration Certificate and the final tax settlement sent to the Tax Authority.

Within ten days from the date of issuance of the business registration certificate, the purchasing enterprise must complete the tax registration procedures with the Tax Authority. The application includes:

The tax registration form.

A copy of the newly issued business registration certificate (certified true copy).

The enterprise purchase contract (copy).

An agreement on the transfer of outstanding tax between the purchasing enterprise and the selling enterprise (if any).

Within five days from the date of receipt of the complete and accurate tax registration application of the enterprise, the Tax Authority must issue a Tax Registration Certificate for the purchasing enterprise.

The tax identification number of the purchasing enterprise remains the same as that of the selling enterprise. In the case where the selling enterprise is a private enterprise, the purchasing enterprise will be assigned a new tax identification number.

6. Conversion of Subsidiary Enterprises into Independent Enterprises and Vice Versa: A subsidiary enterprise that has a decision to convert into an independent enterprise or vice versa must re-register for tax declaration to obtain a new tax identification number from the Tax Authority. Before conversion, the enterprise must settle all taxes, finalize invoices, and complete the procedure to close the tax identification number with the Tax Authority.

A subsidiary unit converting into an independent enterprise must register for a tax identification number to obtain a ten-digit tax identification number. The application includes:

The tax registration form according to model 01-ĐK-TCT.

The original newly issued business registration certificate.

The decision on enterprise conversion (copy).

A commitment or agreement to fulfill tax obligations before the conversion.

An independent enterprise converting into a subsidiary unit of another independent enterprise will have its tax identification number changed to a thirteen-digit number, with the first ten digits being the tax identification number of the new parent unit. The unit must complete the procedure to close its old tax identification number with the Tax Authority. The new parent unit must supplement the tax registration and add the new subsidiary unit to the list of subsidiaries for the Tax Authority to issue a thirteen-digit tax identification number. The new subsidiary unit must complete the tax registration with the directly managing Tax Authority to obtain a Tax Registration Certificate.

A subsidiary unit of an independent unit transferring to become a subsidiary unit of another independent unit must complete the procedure to close its old tax identification number. The new parent unit must supplement the tax registration to the list of subsidiaries for the Tax Authority to issue a thirteen-digit tax identification number for the new subsidiary unit. The new subsidiary unit must complete the tax registration with the directly managing Tax Authority to obtain a Tax Registration Certificate.

7. Suspension of Operations

Business units and organizations temporarily suspending operations must notify in writing the directly managing Tax Authority at least five days before the suspension of operations. The notification must clearly state the start and end dates of the suspension and the reasons for the suspension.

8. Termination of Existence

8.1. For Enterprises: An enterprise terminating its existence through dissolution, bankruptcy, cessation of business, etc., must complete the procedure to close its tax identification number with the Tax Authority. The application to close the tax identification number includes:

The original Tax Registration Certificate.

The decision to dissolve the enterprise or the decision to initiate the process to declare the enterprise bankrupt or the notice of cessation of business activities by individuals or households.

Within five days from the date of receipt of the application, the Tax Authority must announce the enterprise's cessation of operations and the commencement of the procedure to close the tax identification number.

8.2. For Units with Subsidiary Units: If the parent unit closes its tax identification number, all subsidiary units will also close their tax identification numbers. The parent unit is responsible for notifying the cessation of existence to the subsidiary units. The subsidiary units are responsible for completing the procedure to close their tax identification numbers with the Tax Authority. The application includes:

The original Tax Registration Certificate.

The notice of termination of existence of the parent unit.

After closing the tax identification number of the parent unit, the Tax Bureau managing the parent unit must immediately notify the Tax Bureaus in provinces where the subsidiary units are located about the closure of the parent unit's tax identification number so that these Tax Bureaus can check the completion of the procedure to close the tax identification numbers of the subsidiary units. If the subsidiary units have not closed their tax identification numbers, the Tax Authority will require them to complete the procedure to close their tax identification numbers as stipulated.

After the parent enterprise dissolves, goes bankrupt, or ceases to exist, if some subsidiary units continue to operate, these subsidiary units must complete the procedure to close their subsidiary tax identification numbers and register for tax as independent units with the Tax Authority. Any cases where the subsidiary units continue to use the thirteen-digit tax identification number based on the parent unit's tax identification number after the parent unit has closed its tax identification number will be considered as using an illegal tax identification number.

8.3. For enterprises and business organizations that cease to declare and pay taxes but do not report to the Tax Authority: beyond the tax declaration and payment deadline, after sending three reminders for the entity to declare and pay taxes, if there is no response from the organization or individual paying taxes, the Tax Authority shall contact the local authorities to gather information and investigate the actual existence of the organization or individual paying taxes. If the entity is no longer engaged in business but still resides in the area, it shall be required to complete the tax number cancellation procedure. If the entity is no longer operating at the registered business address and cannot be located, the Tax Authority shall cooperate with the local authorities to prepare a record confirming the non-existence of the organization or individual paying taxes. The Tax Authority shall publicly announce the non-existence status of the organization or individual paying taxes.

8.4. For individuals who have died, gone missing, are restricted, or have lost their civil capacity: the Tax Authority has the responsibility to contact the local authorities to obtain information on individuals who have not paid taxes for over three months. If it is determined that the individual has died, gone missing, is restricted, or has lost their civil capacity, the local authority shall confirm this to serve as the basis for canceling the tax number of that individual.

9. Some provisions regarding personal tax numbers

 Individuals engaged in business, private enterprise owners, or individuals paying income tax for high-income earners shall be issued a unique tax number once by the Tax Authority. An individual who has been issued a tax number shall be responsible for using the unique tax number to declare various types of taxes and for all activities generating tax liabilities.

 In case of forgetting a previously issued tax number, the individual shall contact the Tax Authority to obtain the information. When contacting, they must clearly state their name, permanent address, and national identity card number.

Individuals simultaneously paying income tax for high-income earners through multiple remitting organizations shall only register for tax at one remitting unit to obtain a tax number. Afterward, the individual shall inform other remitting agencies of their tax number so that these agencies can use it for tax declarations. If an individual pays income tax for high-income earners and subsequently engages in business activities, they shall use the income tax number for high-income earners to declare and pay taxes for their business activities according to the tax registration form 03-ĐK-TCT (enter the issued tax number in the tax number field of the declaration form). Conversely, individuals engaged in business activities who have already received a tax number shall use this number to declare and pay income tax for high-income earners. Individuals shall complete the tax declaration registration procedures with the Tax Authority according to form 05-ĐK-TCT (self-enter the issued tax number in the tax number field).

V. RESPONSIBILITIES FOR THE MANAGEMENT AND USE OF TAX NUMBERS

1. For organizations and individuals paying taxes

1.1. Organizations and individuals paying taxes are responsible for declaring and registering tax numbers, supplementing changes in tax registration, fees, and charges as stipulated in this circular. Upon ceasing, suspending, or stopping operations, organizations and individuals paying taxes must report to the Tax Authority and may only use the tax number in transactions to fulfill their tax obligations.

1.2. Organizations and individuals paying taxes must use the tax number to perform tax declaration and payment procedures with the Tax Authority and customs declaration procedures with the Customs Authority. Organizations and individuals engaged in import-export activities must present the "Tax Registration Certificate" when making import-export declaration procedures with the Customs Authority.

1.3. Organizations and individuals paying taxes must record the tax number on transaction documents such as invoices, purchase and sale receipts, accounting books, economic contracts, and related documents for determining tax liabilities. Organizations and individuals paying taxes must use the tax number when opening bank accounts or deposit accounts with financial institutions. For documents, books, and receipts without a space for recording the tax number, organizations and individuals paying taxes must clearly write their tax number in the upper right corner of the first page of these documents, books, and receipts. Units using self-printed invoices must pre-print their tax number on each invoice.

1.4. Organizations and individuals paying taxes are responsible for reporting changes in their information to the Tax Authority issuing the Tax Registration Certificate in accordance with regulations. Organizations and individuals paying taxes are responsible for fulfilling their tax obligations with the Tax Authority and Customs Authority (if engaging in import-export activities) before closing down, suspending operations, or reorganizing the business.

1.5. If the tax number is not received within the issuance period or the Tax Registration Certificate or tax number notification is not received, organizations and individuals paying taxes have the right to lodge complaints with the Provincial Tax Department, where the tax number was issued. If no response is received from the Provincial Tax Department within fifteen days from the date of complaint submission, organizations and individuals paying taxes have the right to appeal to the General Tax Department for resolution.

1.6. It is strictly prohibited to lend, erase, destroy, or forge the Tax Registration Certificate.

2. For the Tax Authority

2.1. The Tax Authority shall provide tax registration forms, guide procedures, declare tax files, issue tax numbers, and Tax Registration Certificates within the prescribed time limit. In cases where incomplete, incorrect, or inaccurate information is found during file checks, the Tax Authority must notify the organization or individual paying taxes within no more than three working days from the receipt of the file, specifying the missing or incorrect contents and requesting supplements or corrections.

2.2. The Tax Authority is responsible for managing organizations and individuals paying taxes using tax numbers and recording tax numbers on all transaction documents with organizations and individuals paying taxes such as tax payment notifications, penalty notifications, collection orders, administrative tax penalty decisions, inspection records,...

2.3. The Tax Authority shall be responsible for processing, retaining tax registration files, issuing Tax Registration Certificates or Tax Code Notifications. The Tax Authority shall establish, manage the entire system of tax codes for organizations and individuals subject to taxation, and update changed tax registration information into the tax code management system on the Tax Department's computer network.

2.4. The Tax Authority shall be responsible for coordinating with relevant Ministries and agencies to organize the incorporation of tax codes into existing information systems of Ministries and agencies with functions related to managing organizations and individuals subject to taxation. On a daily basis, the General Department of Taxation shall be responsible for promptly and fully providing information about entities issued tax codes, including new tax code issuance cases, changes to tax registration information, and cases of cessation of operations, organization, and business restructuring nationwide to the General Department of Customs.

3. For the Customs Authority

3.1. The Customs Authority shall be responsible for checking the recording of tax codes of entities handling customs procedures. The Customs Authority shall use unified tax codes in all customs operational stages.

3.2. The General Department of Customs shall be responsible for receiving information about organizations and individuals subject to taxation that have been issued tax codes from the General Department of Taxation to build a database serving customs management.

4. For State Management Ministries and Agencies and Related Authorities

The Treasury Authority shall be responsible for updating the tax code of each organization and individual subject to taxation in the management of taxes deposited into the Treasury and performing related tax operations such as refunding taxes, transferring funds from the deposit accounts of organizations and individuals subject to taxation into the state budget account upon receipt of the Tax Collection Order, etc. Implementing the exchange of information on taxes paid by each organization and individual subject to taxation between the Treasury Authority and the Tax Authority at the same level.

State Treasuries, Banks, and Credit Institutions must include the tax code in the account opening files of organizations and individuals subject to taxation and transaction documents through the accounts.

State Management Ministries and Agencies and other specialized agencies shall be responsible for notifying changes in information of organizations and individuals subject to taxation (such as dissolution, bankruptcy, revocation of Business Registration Certificates, organization, and business restructuring, etc.); supplementing the recording of tax codes in declaration forms and related documents concerning organizations and individuals subject to taxation within their jurisdiction and updating the tax code information of these organizations and individuals into their own information data systems and coordinating to implement information exchanges with the Ministry of Finance to enhance management and facilitate the activities of organizations and individuals subject to taxation in production, business, and services.

VI. VIOLATION HANDLING

1. For Organizations and Individuals Subject to Taxation: Organizations and individuals subject to taxation who violate tax registration and misuse tax codes shall be penalized for violations in tax declaration registration and customs procedure declaration as stipulated in the Tax Law, Customs Law, and administrative violation regulations in the fields of taxation and customs.

2. For the Tax Authority and Tax OfficialsThe head of the Tax Authority shall be responsible for strictly implementing regulations on tax registration and issuance of tax codes. Tax officials who violate tax registration regulations such as causing inconvenience to tax registration subjects, prolonging the issuance time of tax codes, Tax Registration Certificates, issuing tax codes incorrectly, etc., shall be handled according to the provisions of the Tax Law, Customs Law, administrative violation regulations in the fields of taxation and customs, and the Civil Servant Regulation.

VII. IMPLEMENTATION ORGANIZATION

This Circular shall take effect fifteen days from the date of publication in the Official Gazette and shall replace Circular No. 80/2004/TT-BTC dated August 13, 2004, of the Ministry of Finance.

Organizations and individuals subject to taxation that have been issued tax codes under Circular No. 79/1998/TT-BTC dated June 12, 1998, and Circular No. 68/2003/TT-BTC dated July 17, 2003, of the Ministry of Finance, and Circular No. 80/2004/TT-BTC dated August 13, 2004, of the Ministry of Finance, shall continue to use the Tax Registration Certificates and tax codes already issued.

The General Department of Taxation shall be responsible for organizing the implementation of tax code registration, issuance of Tax Registration Certificates, and management and use of tax codes.

During the implementation process, if there are any difficulties, organizations and individuals are advised to promptly report them to the Ministry of Finance for consideration and resolution./.