Circular No. 68/2003/TT-BTC guides the implementation of Decision No. 75/1998/QÐ-TTg dated April 4, 1998 of the Prime Minister regarding taxpayer identification numbers.

CIRCULAR

Guidelines for Implementing Decision No. 75/1998/QĐ-TTg dated April 4, 1998 of the Prime Minister on Taxpayer Identification Numbers

of the Prime Minister stipulating tax payer identification numbers

 

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

 

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

I. GENERAL PROVISIONS ON TAX IDENTIFICATION NUMBERS:

1- Concept of Tax Identification Number:

1. Definition of tax identification number: the tax identification number is a unique identifier assigned to each organization or individual required to declare taxes, fees, and charges to the Tax Authority (referred to collectively as tax payers - TP) for unified management nationwide.

2. Entities eligible for tax identification numbers: all organizations and individuals required to register for tax declaration and declare amounts related to taxes, fees, and charges as prescribed in Tax Laws, Tax Ordinances, and Fee and Charge Ordinances (excluding entities that only pay land tax and agricultural land use tax).

3. Registration location and time limit for issuance of tax identification numbers:

All entities eligible for tax identification numbers must complete registration procedures to obtain a tax identification number (hereinafter referred to as tax ID registration) with the Provincial Tax Department (hereinafter referred to as province) or District Tax Office, County Tax Office, or City Tax Office. The tax authority will provide specific guidance on the registration location for issuing tax identification numbers for each type of entity.

The tax authority shall issue the tax identification number no later than fifteen days from the date of receiving complete application documents for issuance of the tax identification number. The calculation period starts from the date the tax payer submits the application documents in accordance with regulations, excluding the time for corrections and supplements to the documents.

Tax payers who have been issued tax identification numbers under Circular No. 79/1998/TT-BTC dated June 12, 1998 shall continue to use their existing tax identification numbers.

4. Responsibilities of tax payers and the Tax Authority:

- Tax payers are responsible for declaring tax ID registration, supplementing tax registration information when changes occur according to this circular. Tax payers must use the tax identification number to perform tax declaration and payment procedures with the tax authority. When ceasing or suspending business activities, tax payers must report to the tax authority and may not use the tax identification number during the suspension period.

- The tax authority is responsible for providing tax registration forms, guiding registration procedures, issuing tax identification numbers and Tax Registration Certificates within the prescribed deadlines. In cases where incomplete or incorrect tax registration information is discovered upon inspection, the tax authority shall notify the tax payer no later than five days from the date of receipt of the documents, specifying the missing or incorrect information and requesting supplementation or correction. The tax authority is responsible for establishing a unified national system for managing tax identification numbers, guiding their use, detecting violations, and handling such cases.

5. Structure of the tax identification number: the tax identification number is a series of digits defined according to a uniform principle assigned to each tax payer. The structure of the tax identification number is divided into groups as follows:

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

Where:

Two leading digits N₁N |||₂ represent the province code as specified in the accompanying Circular's list of province codes.

Seven digits N₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉ numbered sequentially from 0 000 001 to 9 999 999. Digit N₁₀ is the check digit.

Ten digits from N₁ to N₁₀ 4- Principles for issuing tax identification numbers:

Three trailing digits N₁₁N |||₁₂N |||₁₃ Each taxpayer is only issued one tax identification number.

Principle of Issuance of Tax Identification Numbers:

A tax payer is only issued one unique tax identification number for use throughout its operational period until termination. The tax identification number is used for declaring and paying all types of taxes that the entity is required to pay, including cases where the tax payer engages in multiple industries or operates in different regions.

The tax identification number is linked to a legal entity or individual taxpayer. If a tax payer changes its legal status, the new legal entity must register for a new tax identification number. Upon termination of existence, the tax identification number of a legal entity will no longer be valid. For individuals (private enterprises, individuals, traders), the tax identification number remains unchanged throughout their lifetime. In cases where a private enterprise owner has dissolved the enterprise and subsequently established a new private enterprise, they must continue using the previously issued tax identification number, and the tax authority will not issue a new one.

5.1. Ten-digit Tax Identification Number (N₁N |||₂ - N₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉ - N₁₀) is issued to:

- Project leaders, main foreign contractors of ODA projects, diplomatic missions, consular offices of foreign countries, and representative offices of international organizations in Vietnam must register for tax purposes to claim refunds;

- Foreign-invested enterprises and foreign parties participating in contracts and joint ventures under the Law on Investment by Foreign Organizations and Individuals in Vietnam; foreign organizations and individuals conducting business in Vietnam outside the scope of the Law on Investment by Foreign Organizations and Individuals in Vietnam directly declaring and paying taxes; contractors or operating companies managing oil exploration, development, and production contracts; branches of foreign companies permitted to operate in Vietnam.

- Project sponsors, main foreign contractors of ODA projects, diplomatic missions, consular offices of foreign countries, and representative offices of international organizations in Vietnam must register for tax purposes to claim refunds;

- Private business owners;

- Individuals, household business owners, independent business groups, and other business entities;

- Private enterprise owners;

- Units authorized to collect taxes, units collecting fees and charges, and other revenues as prescribed by law;

- Economic organizations of political organizations, political-social organizations, social organizations, social-professional organizations, people's armed forces units, and other public service organizations;

- Branches and representative offices of enterprises engaged in business activities and directly registering taxes with the Tax Authority;

- Member enterprises under holding companies that operate on a dependent accounting basis;

5.2. 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 registering for tax declarations with the tax authority;

- Member enterprises subordinate to State-owned Corporations;

- Contractors participating in oil exploration, development, and production contracts (excluding managing contractors);

- Subordinate units of State-owned Corporations and enterprises generating tax liabilities;

- Individuals owning multiple shops or stores registered for tax declarations in different districts, counties, or provinces, and individuals being the owners of multiple private enterprises, in addition to their primary ten-digit tax identification number, will also be issued thirteen-digit tax identification numbers for declaring and paying taxes for different shops in different areas and for different private enterprises.

- Cooperative members and individuals belonging to economic organizations operating under contractual arrangements, bearing responsibility for business results and directly declaring and paying taxes to the tax authority.

Entities specified in point 5.2 above are referred to as "Subordinate Units." Units having subordinate units are called "Controlling Units." Subordinate units, regardless of whether they operate independently or are dependent, are all issued thirteen-digit tax identification numbers.

The tax authority shall not issue a taxpayer identification number for units that do not directly file and pay taxes, such as subordinate units under dependent accounting which are filed and paid for by the managing unit for all business activities of the subordinate unit; foreign contractors and subcontractors who pay taxes through Vietnamese enterprises; branches and representative offices of enterprises without business operations or with business operations but paying taxes through the managing enterprise.

Units subject to management by a branch that register to pay taxes directly with the tax authority must be declared by the managing unit (with a ten-digit taxpayer identification number) to the tax authority to obtain a thirteen-digit taxpayer identification number. If the managing unit fails to declare, these units must register taxes directly with the tax authority to receive a ten-digit taxpayer identification number notification, but will not be issued a Tax Registration Certificate.

6. Issuing a taxpayer identification number certificate:

- Taxpayers with a Business Registration Certificate and who have completed the procedures for registering a taxpayer identification number shall be issued a taxpayer identification number certificate by the tax authority using the Tax Registration Certificate form number 10-MST. Individuals subject to high-income personal income tax shall be issued a "Personal Taxpayer Identification Number Card."

- In cases where the conditions for issuing a Tax Registration Certificate are not met, the tax authority shall notify the taxpayer identification number using form number 11-MST.

7. Changing tax registration information: When taxpayers change any contents already declared in their tax registration, they must supplement the declaration with the direct tax collection management authority according to form 08-MST.

8. Closing a taxpayer identification number: Closing a taxpayer identification number is the act of the tax authority determining that the taxpayer identification number is no longer valid. A taxpayer identification number is closed when organizations and individuals engaged in business cease operations, go bankrupt, cease to exist, or when individuals die, disappear, become incapacitated, or lose civil capacity. The tax authority publicly announces a list of taxpayer identification numbers that have been closed.

II. PROCEDURES FOR REGISTERING TAXPAYER IDENTIFICATION NUMBERS:

1. Tax registration forms: The forms of Tax Registration Declaration include:

Form number 01-ĐK-TCT (light blue): used for organizations producing and trading goods and providing services, except for subordinate units.

Form number 02-ĐK-TCT (light pink): used for subordinate units of enterprises.

Form number 03-ĐK-TCT (light yellow): for individual and group individual producers and traders and service providers.

Form number 03.1-ĐK-TCT: used for individuals or private business owners declaring taxes for affiliated shops and stores located outside the main business area.

Form number 04-ĐK-TCT (light green): used for foreign contractors and subcontractors registering to pay taxes directly with the Vietnamese tax authority.

Form number 05-ĐK-TCT (light purple): used for individuals filing taxes according to the regulations stipulated in the Ordinance on Personal Income Tax for High-Income Individuals.

Form number 06-ĐK-TCT (white): used for diplomatic missions, consular offices, and international organization representative offices in Vietnam according to the regulations stipulated in Circular No. 08/2003/TT-BTC dated January 1, 2003 of the Ministry of Finance.

These declaration forms and instructions for tax registration are attached to this Circular.

2. Documents for registering taxpayer identification numbers:

2.1. Documents for registering taxpayer identification numbers for business organizations (excluding subordinate units) include:

- Application for issuance of a taxpayer identification number according to form 07-MST attached to the Circular.

- Tax registration form according to form 01-ĐKT and any accompanying declaration sheets (if applicable).

- Business Registration Certificate (certified copy) or Foreign Investment License in Vietnam (certified copy).

- Decision on establishment (certified copy).

2.2. Documents for registering taxpayer identification numbers for subordinate units: The tax authority manages the managing unit to issue a taxpayer identification number to the managing unit, simultaneously issuing a taxpayer identification number to each subordinate unit listed in the "List of Subordinate Units" of the managing unit, including cases where subordinate units are located in other provinces. The managing unit is responsible for notifying the thirteen-digit taxpayer identification number to each subordinate unit.

Subordinate units must declare to the direct tax management authority to receive a Tax Registration Certificate as follows:

- Tax registration form according to form 02-ĐKT and any accompanying declaration sheets (if applicable). On the tax registration form, clearly state the thirteen-digit taxpayer identification number notified by the managing unit.

- Business Registration Certificate (certified copy) or Foreign Investment License in Vietnam (certified copy).

- Decision on establishment of the subordinate unit by the managing unit (certified copy).

2.3. Documents for registering taxpayer identification numbers for individuals, groups of individuals, and households include:

- Application for Tax Identification Number according to Form 07-MST.

- Tax registration form according to form 03-ĐK-TCT, accompanied by a list of shops and stores located outside the district or province of the main shop or store (if applicable).

- Copy of the Business Registration Certificate (certified copy).

* For individuals with shops or stores located outside the province or district of the main shop or store and who declare and pay taxes with the tax authority at the location of the shop or store, the tax registration documents include:

- Tax Registration Declaration according to Form 03.1-ĐK-TCT.

- Business Registration Certificate (certified copy) at the location of the shop or store.

In this case, the tax authority only notifies the taxpayer identification number.

2.4. Documents for registering taxpayer identification numbers for foreign contractors and subcontractors directly paying taxes in Vietnam include:

- Application for Tax Identification Number according to Form 07-MST.

- Tax registration form according to form 04-ĐK-TCT accompanied by a list of subcontractors (if applicable).

- Business operation permit in Vietnam or Contract between the contractor/subcontractor and the Vietnamese party (certified copy).

2.5. Documents for registering taxpayer identification numbers for individuals subject to high-income personal income tax include:

- Application for Tax Identification Number according to Form 07-MST.

- Tax registration form according to form 05-ĐK-TCT.

||| - Two 2x3 cm photos of the taxpayer (one to be affixed on the tax registration form, one to be affixed on the taxpayer identification card).

2.6. Documents for registering taxpayer identification numbers for diplomatic missions, consular offices, and international organization representative offices in Vietnam (eligible for VAT refund) include:

- Application for Tax Identification Number according to Form 07-MST.

- Tax registration form according to form 06-ĐK-TCT.

2.7. Documents for registering taxpayer identification numbers for organizations authorized to collect taxes, fees, and charges, project sponsors, and foreign main contractors of ODA projects include:

- Application for Tax Identification Number according to Form 07-MST.

- Tax registration form according to form 01-ĐK-TCT (filling out appropriate items according to the guidance at point 3 Section II of this Circular). Organizations and individuals collecting government budget fees and charges shall fill out the Fee and Charge Collection Declaration form according to form number 1 stipulated in Circular No. 63/2002/TT-BTC dated July 24, 2002 of the Ministry of Finance regarding fees and charges.

For certain special industries and professions licensed by units of Ministries and Sectoral Departments (such as credit, lawyers, oil and gas, insurance, etc.), such licenses shall be used instead of the Business Registration Certificate in the tax code registration application documents mentioned above.

3. Specific cases are guided as follows:

3.1. State-owned corporations that have subordinate units under a vertical system from province to commune and have more than 1,000 subordinate units: The corporation shall use Form No. 01-ĐK-TCT to declare tax registration and declare provincial-level operating companies or subordinate units on the "List of Member Units," while declaring the list of subordinate units established by the corporation on the "List of Subordinate Units." Provincial-level subordinate units shall use Form No. 01-ĐK-TCT to declare tax registration and must fully declare the list of subordinate units below them within the province on the "List of Subordinate Units." Subordinate units shall use Form No. 02-ĐK-TCT to declare tax registration with the tax authority where they are located.

3.2. Organizations and individuals authorized to collect taxes, fee-collecting units: They must declare tax registration with the Tax Authority using Form No. 01-ĐK-TCT (only declaring relevant indicators such as indicators 1, 2, 3, 4, 12, 13, 15, 19, 20, 22, 26) to obtain a 10-digit tax code. The Tax Authority will issue a Notification of Tax Code for these units to use in tax declaration and payment. In cases where organizations and individuals authorized to collect taxes, fees, and charges have business activities already assigned a tax code, they shall use the previously assigned tax code to declare authorized tax collection with the tax authority.

3.3. Itinerant traders shall declare tax registration to obtain a tax code at their registered domicile (using Form No. 03-ĐK-TCT). Itinerant traders must use the obtained tax code to record on tax submission documents and related itinerant trading documents.

4. Reissue of the Business Registration Certificate for Tax Registration: The tax authority will reissue the Business Registration Certificate and Personal Tax Code Card as follows:

4.1. Reissue in case of loss of the Business Registration Certificate: When losing the Business Registration Certificate, the taxpayer must declare to the directly managing tax authority to obtain a reissued Business Registration Certificate. The application dossier for reissuing the Business Registration Certificate includes:

- An application form for reissuing the business registration certificate, clearly stating the name, address, tax code, reason for loss, place of loss, request for reissue, and commitment to responsibility for tax code declaration and use.

- Copy of the Business Registration Certificate (certified copy).

The Tax Authority will reissue the Business Registration Certificate within 15 days from the date of receiving the application dossier.

4.2. Reissue of the Business Registration Certificate when there is a change in the information on the Business Registration Certificate: When there is a change in the information on the Business Registration Certificate, the taxpayer must follow the procedures outlined in Section III below to obtain a reissued Business Registration Certificate with updated information.

4.3. Reissue in case of damage to the Business Registration Certificate: In cases where the Business Registration Certificate is torn or damaged, the taxpayer must go through the procedures to obtain a reissued Business Registration Certificate from the tax authority. The application dossier for reissuing the Business Registration Certificate includes:

||| - Original damaged Tax Registration Certificate.

||| 6.4- Reissue the Personal Taxpayer Identification Card:

The Tax Authority will reissue the Business Registration Certificate with the original content within 5 days from the date of receiving the application dossier.

4.4. Reissue of the Personal Tax Code Card: Individuals who lose the Personal Tax Code Card or have a damaged card must apply to the Tax Authority for a reissued Personal Tax Code Card. The application must include: tax code, full name, ID number or passport number (if foreign nationals), previous place of issuance of the card. In cases of card replacement, the old card must be returned to the tax authority.

III. PROCEDURES FOR DECLARING CHANGES IN TAX REGISTRATION INFORMATION:

1. Change of Business Name: When changing the business name, the business entity must declare the change to the tax authority. The application dossier includes:

- A Tax Registration Adjustment Declaration Form according to Model 08-MST.

- A certified copy of the updated Business Registration Certificate reflecting the new name.

- The original Tax Registration Certificate.

Within five days from the date of receiving the complete supplementary declaration dossier from the business entity, the tax authority will reissue the Business Registration Certificate for the business entity under the new name but retain the previously assigned tax code, and simultaneously revoke the old Business Registration Certificate.

2. Change of Business Location: In cases of changing the business location, the taxpayer must declare to the directly managing tax authority. Any change in business location does not alter the tax code.

2.1. In cases of changing business location within the same province: The taxpayer must declare to the tax authority at the departure location and the arrival location. The application dossier includes:

- A Tax Registration Adjustment Declaration Form according to Model 08-MST, clearly stating the change in business location information.

- A certified copy of the Business Registration Certificate at the new location (for cases requiring issuance of a new Business Registration Certificate according to regulations).

If the taxpayer is managed by the Provincial Tax Service, the application dossier will be sent to the Provincial Tax Service to adjust the taxpayer's new address information.

If the taxpayer is managed by the District Tax Service, the application dossier will be prepared in two copies to be sent to the District Tax Service at the departure location and the District Tax Service at the arrival location. The District Tax Service at the departure location must notify the tax payment situation and invoice settlement of the taxpayer according to Form No. 09-MST to the District Tax Service at the arrival location and the Provincial Tax Service within 15 days from the date of receiving the application dossier for location transfer.

2.2. In cases of changing business location between provinces:

* At the departure location: The declaration dossier includes:

- Decision or notification of location transfer.

- The original Tax Registration Certificate.

Within ten days from the date of receiving the taxpayer's location transfer declaration dossier, the tax authority at the departure location will revoke the Business Registration Certificate and must prepare a Notification of Tax Payment Situation of the taxpayer according to Form No. 09-MST to send one copy to the taxpayer and one copy to the tax authority at the arrival location.

* At the arrival location: Within five days from the date of obtaining a new business license according to the new address, the taxpayer must register tax with the tax authority at the arrival location. The tax registration dossier includes:

- A Tax Registration Declaration Form (indicating the previously issued tax code).

- A certified copy of the Business Registration Certificate issued by the registration authority at the new location.

Within fifteen days from the date of receiving the complete and accurate tax registration dossier, the tax authority must reissue the Business Registration Certificate for the taxpayer and retain the tax code issued by the tax authority at the departure location.

3. Declaration of changes in other indicators on the tax registration declaration form: When changing the contents declared in the tax registration (except for changes in name and business location as guided in points 1 and 2 above), the taxpayer must submit supplementary tax registration declarations according to the Tax Registration Adjustment Form 08-MST attached hereto. The deadline for submitting the supplementary tax registration declaration shall not exceed fifteen days from the date of receiving adjustment information. The supplementary tax registration file includes:

- A Tax Registration Adjustment Declaration Form according to Model 08-MST.

- A certified copy of the updated Business Registration Certificate for cases requiring issuance of a supplementary Business Registration Certificate.

The tax authority is responsible for updating the adjusted tax registration information into the tax management system. The tax authority will not reissue the "Tax Registration Certificate" for cases where information is adjusted.

IV. TAX NUMBER REGISTRATION FOR THE CASE OF ORGANIZATIONS REORGANIZING BUSINESSES:

1. Business Type Conversion: State-owned enterprises, joint-stock companies, limited liability companies that convert their business type from one form to another, leading to a change in the legal status of the enterprise, must declare tax registration to obtain a new tax number. The tax registration file includes:

- Application for Tax Identification Number according to Form 07-MST.

- The tax registration form.

- A copy of the business registration certificate of the converting enterprise (certified true copy)

- The original "Tax Registration Certificate" of the business entity before transformation.

- The decision on business entity transformation.

- Any other agreements or commitments (if applicable).

Within fifteen days from the receipt of complete and accurate files, the tax authority will issue a new tax number and tax registration certificate to the converting enterprise and process the cancellation of the tax number of the converted enterprise.

2. Business Split: The enterprise being split must complete the procedure to cancel its tax number with the tax authority within five days from the date of the Split Decision. The newly formed enterprises resulting from the split must declare tax registration with the tax authority within ten days from the date they receive the Business Registration Certificate. The tax registration file includes:

* For the enterprise being split: the declaration file includes:

- A letter requesting tax number closure.

- A copy of the Split Decision.

- The original "Tax Registration Certificate".

- A division of tax liabilities among the newly formed enterprises (if applicable, confirmed by the newly formed enterprises).

Within five days from the receipt of complete files, the tax authority must complete the procedure to cancel the tax number.

* For the newly formed enterprises: the tax registration file includes:

- Application for Tax Identification Number according to Form 07-MST.

- The tax registration form of the business.

- The Business Registration Certificate (certified copy).

- A division of tax liabilities among the newly formed enterprises (if applicable).

The tax authority will issue a new tax number and tax registration certificate to the newly formed enterprises as if they were newly established enterprises.

3. Business Division: The enterprise being divided must complete the procedure to adjust its tax registration with the tax authority within five days from the date of the Division Decision. The newly formed enterprises 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 tax registration file includes:

* For the enterprise being divided:

- The Business Splitting Decision (copy).

- A declaration form for changed tax registration information according to Form 08-MST.

- A division of tax liabilities between the enterprise being divided and the newly formed enterprises (confirmed by the newly formed enterprises).

Within five days from the receipt of complete files, the tax authority must complete the procedure to adjust the tax registration information of the enterprise being divided in the tax management system. The enterprise being divided continues to use the previously issued tax number and tax registration certificate to fulfill its tax obligations.

* For the newly formed enterprises:

- Application for Tax Identification Number according to Form 07-MST.

- The tax registration form of the business.

- Copy of the Business Registration Certificate (certified copy).

- A division of tax liabilities among the newly formed enterprises.

The tax authority will issue a new tax number and tax registration certificate to the newly formed enterprises as if they were newly established enterprises.

4. Business Merger and Consolidation: The merged enterprise or the enterprise accepting consolidation will assume full responsibility for the tax liabilities of the enterprises being merged and consolidated. The enterprises being merged and consolidated will have their tax numbers canceled.

Within five days from the date of the Merger Contract or Consolidation Contract as stipulated by the Enterprise Law, the enterprises being merged or consolidated must complete the procedure to cancel their tax numbers with the tax authority. The file includes:

- A letter requesting tax number closure.

- The Merger Contract or Absorption Contract (copy).

Within five days from the receipt of complete files, the tax authority must complete the procedure to cancel the tax numbers of the enterprises being merged or consolidated.

Within ten days from the date of receiving the Business Registration Certificate, the merged enterprise or the enterprise accepting consolidation must complete the tax registration procedure to obtain a new tax number and tax registration certificate. The tax registration file includes:

4.1. For the merged enterprise:

- Application for Tax Identification Number according to Form 07-MST.

- The tax registration form.

- Copy of the Business Registration Certificate (certified copy).

- The Merger Contract (copy).

- A report on the continuation of tax obligations of the enterprises being merged (including a list of the enterprises being merged with their tax numbers and outstanding taxes transferred to the merged enterprise).

Within fifteen days from the receipt of complete and accurate tax registration files of the merged enterprise, the tax authority must issue a new tax number and tax registration certificate to the merged enterprise.

4.2. For the enterprise accepting consolidation:

- The adjusted tax registration form according to Model 08-MST.

- The new Business Registration Certificate of the business receiving the absorption (certified copy).

- The Absorption Contract (copy).

- A report on the continuation of tax obligations of the enterprises being consolidated (including a list of the enterprises being consolidated with their tax numbers and outstanding taxes transferred to the enterprise accepting consolidation).

Within fifteen days from the receipt of complete and accurate tax registration files of the enterprise accepting consolidation, the tax authority must update the adjusted tax registration information into the tax management system. The enterprise accepting consolidation does not change its tax number. If the adjusted tax registration information affects the information recorded on the "Tax Registration Certificate," the tax authority will reissue the "Tax Registration Certificate" but with the old tax number. If the adjusted tax registration information does not affect the information recorded on the "Tax Registration Certificate," the taxpayer continues to use the previously issued "Tax Registration Certificate."

5. Business Sale: After selling the business, the seller of the business still bears responsibility for all outstanding tax debts that the business has not settled, except in cases where the buyer and seller have agreed otherwise. Therefore, before selling the business, the seller must settle taxes with the tax authority.

Within five days from the date of signing the contract or agreement on the sale of the business, the seller of the business must notify in writing, along with the purchase and sale contract of the business, the original Tax Registration Certificate and tax settlement report to the tax authority. The tax authority is responsible for completing the procedure to close the tax code number and publicly announce that the tax code number is no longer valid.

Within ten days from the date of receiving the Business Registration Certificate, the new owner of the business must complete the procedure to register for a tax code number with the tax authority. The registration file includes:

- Application for Tax Identification Number according to Form 07-MST.

- The tax registration form.

- A certified copy of the new Business Registration Certificate.

- The business purchase contract (copy).

- An agreement on the transfer of outstanding tax debt between the buyer and the seller of the business (if applicable).

Within fifteen days from the date of receiving the complete and accurate tax registration file of the business, the tax authority must issue a tax code number and a Tax Registration Certificate to the purchasing business.

6. Transfer of affiliated businesses to independent businesses and vice versa: An affiliated business that has a decision to be converted into an independent business or vice versa must re-register for tax declaration to obtain a new tax code number from the tax authority. Before the conversion, the business must settle its taxes, finalize invoices, and complete the procedure to close the tax code 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:

- Application for Tax Identification Number according to Form 07-MST.

||| Tax registration declaration form according to form 01-ĐK-TCT.

- The new Business Registration Certificate (certified copy).

||| Decision on business conversion (copy).

- The tax settlement report and invoice finalization of the unit before the conversion (with comments from the tax authority).

When an independent business converts into an affiliate of another independent business, the tax code number changes to a thirteen-digit code, with the first ten digits being the tax code number of the new managing unit. The unit before the conversion must complete the procedure to close the tax code number with the tax authority. The new managing unit must supplement the tax registration and add the new affiliate unit to the list of affiliates to obtain a thirteen-digit tax code number from the tax authority. The new affiliate unit must complete the tax registration with the directly managing tax authority to obtain a Tax Registration Certificate.

When an affiliate unit of one independent unit transfers to become an affiliate of another independent unit, it must complete the procedure to close the old tax code number. The new managing unit must supplement the tax registration to the list of affiliates to obtain a thirteen-digit tax code number for the new affiliate unit. The new affiliate 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 the tax authority in writing at least fifteen 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 businesses: Businesses terminating their existence through dissolution, bankruptcy, cessation of operations, etc., must settle their taxes, finalize invoices with the tax authority, and complete the procedure to close the tax code number with the tax authority. The files for closing the tax code number include:

- The original Tax Registration Certificate.

||| - Decision on dissolution of the enterprise or Decision on initiating bankruptcy proceedings for the enterprise or Notification of cessation of business operations by individuals or households.

Within five days from the date of receiving the files, the tax authority must complete the procedure to close the tax code number.

8.2. For units with affiliated units: If the managing unit's tax code number is closed, all affiliated units will also be closed. The managing unit is responsible for notifying the affiliated units about its termination of existence. Each affiliated unit must complete the procedure to close its own tax code number with the managing tax authority. The files include:

||| - Certificate of Tax Registration (original)

||| - Notification of dissolution of the managing unit.

After closing the tax code number for the managing unit, the Tax Department managing the managing unit must immediately notify the Tax Departments in provinces where the affiliated units are located about the closure of the managing unit's tax code number so that these Tax Departments can check the completion of the procedure to close the tax code number of the affiliated units. If the affiliated units have not closed their tax code numbers, the tax authority will require them to complete the procedure to close their tax code numbers according to regulations.

After the managing business is dissolved, bankrupted, or terminated, if some affiliated units continue to operate, these affiliated units must complete the procedure to close their affiliated tax code numbers and register for a new tax code number with the tax authority as an independent unit. In cases where the managing unit has closed its tax code number but the affiliated unit continues to use the thirteen-digit tax code number based on the managing unit's tax code number, this is considered illegal use of the tax code number.

8.3. For businesses and organizations engaged in commercial activities that cease operations without declaring to the tax authority: After sending three reminders for tax declaration and payment, if there is no response from the taxpayer, the tax authority will contact the local government to gather information and investigate the actual situation. If the taxpayer is no longer operating but still resides in the area, they will be required to settle taxes, finalize invoices, and complete the procedure to close the tax code number. If the taxpayer is no longer operating in the area and their whereabouts are unknown, the tax authority will cooperate with the local government to prepare a record confirming the taxpayer's disappearance. The tax authority will publicly announce the taxpayer's disappearance and the closure of their tax code number.

8.4. For deceased or missing individuals: The tax authority is responsible for contacting the local government to gather information on taxpayers who have not paid taxes for more than three months. If it is determined that the individual has died, gone missing, or lost civil capacity, the local government will be requested to confirm this to serve as the basis for closing the tax code number of that individual.

9. Some provisions regarding individual tax code numbers:

Individuals engaged in business, private enterprise owners, or individuals paying income tax for high-income earners shall be issued a unique taxpayer identification number once by the tax authority and will use this number throughout their lifetime. An individual who has been issued a taxpayer identification number is responsible for using this unique number to declare all activities that generate tax obligations, including cases where they have ceased operations for a long period and then resume business activities.

In case of forgetting the previously issued taxpayer identification number, the individual must contact the tax authority to obtain information. When contacting, the individual must clearly state their name, permanent address, and national identity card number.

Individuals who pay income tax for high-income earners through multiple payment organizations shall only register taxes with one payment organization to obtain a taxpayer identification number. Subsequently, the individual must inform other payment organizations of their taxpayer identification number so that these organizations can use it for tax declaration purposes. If an individual pays income tax for high-income earners and subsequently engages in business activities, they should use the taxpayer identification number for high-income earners to declare and pay taxes for business activities according to the tax registration form 03-ĐK-TCT (enter the issued taxpayer identification number in the taxpayer identification number field of the declaration form). Conversely, individuals engaged in business activities who have already been issued a taxpayer identification number should use this number to declare and pay income tax for high-income earners. The individual must complete the tax declaration registration procedure with the tax authority according to form 05-ĐK-TCT (enter the issued taxpayer identification number in the taxpayer identification number field of the declaration form).

V. USE OF TAXPAYER IDENTIFICATION NUMBER:

1. For taxpayers:

Taxpayers must record the taxpayer identification number on all transaction documents such as invoices, purchase and sale receipts, accounting books, tax declarations, tax payment receipts. For documents, books, and receipts that do not have a section for recording the taxpayer identification number, taxpayers must stamp their taxpayer identification number clearly in the upper right corner of each document, book, or receipt. Organizations using self-printed invoices must print their taxpayer identification number on each invoice.

2. For tax authorities:

The tax authority is responsible for using the taxpayer identification number to manage taxpayers and record the taxpayer identification number on all transaction documents with taxpayers such as tax payment notifications, penalty notices, collection orders, administrative penalty decisions, inspection records,...

The tax authority is responsible for managing the entire system of taxpayer identification numbers of taxpayers and updating the taxpayer identification numbers into the tax information system.

The tax authority is responsible for coordinating with relevant ministries and agencies to incorporate the taxpayer identification number into existing information systems of ministries and agencies related to the management of taxpayers.

3. For state management ministries and agencies and related agencies:

The Customs Authority uses the taxpayer identification number of taxpayers in tracking export tax, import tax, and value-added tax data for taxpayers involved in exporting and importing goods and services. Declaration forms, customs clearance documents, tax payment receipts, etc., currently used in the Customs' revenue management work must include a section for taxpayers to record their taxpayer identification number or for the Customs Authority to record it.

The Treasury is responsible for updating the taxpayer identification number of each taxpayer in managing tax payments deposited into the Treasury and performing related tax operations such as refunding taxes, transferring funds from the taxpayer's deposit account to the State Budget account upon receiving a tax collection order,... Gradually implementing the exchange of information about tax payments made by each taxpayer between the Treasury and the tax authority at the same level.

State management ministries and specialized agencies are responsible for adding sections to record taxpayer identification numbers in declaration forms and related documents concerning taxpayers under their jurisdiction and updating the taxpayer identification numbers of taxpayers into their own information databases, gradually implementing consistent information exchanges among relevant ministries and agencies.

VI. VIOLATION HANDLING

1. For taxpayers: Taxpayers violating tax registration and the use of taxpayer identification numbers will be subject to penalties for violations of tax declaration registration as stipulated in the Tax Laws, Tax Ordinances, and regulatory documents on administrative penalties in the tax sector.

2. For tax authorities and tax officials: The head of the tax authority is responsible for strictly implementing regulations on tax registration, issuance of taxpayer identification numbers. Tax officials who violate tax registration regulations such as causing inconvenience to taxpayers, delaying the issuance of taxpayer identification numbers and tax registration certificates, issuing multiple taxpayer identification numbers to one taxpayer,... will be dealt with according to the provisions of the Tax Laws, Tax Ordinances, Fee and Charge Ordinance, and Civil Servant Ordinance.

VII. IMPLEMENTATION:

This Circular replaces Circular No. 79/1998/TT-BTC dated June 12, 1998, of the Ministry of Finance and takes effect fifteen days after its publication in the Official Gazette.

The General Department of Taxation is responsible for organizing the implementation of tax registration, issuance, and use of taxpayer identification numbers.

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