Circular No. 85/2007/TT-BTC guides the implementation of the Law on Tax Administration regarding tax registration.

CIRCULAR

Guidelines for Implementing the Law on Tax Administration Regarding Tax Registration

Pursuant to the Law on Tax Administration;

Pursuant to various Tax Laws, Tax Ordinances, and Fee and Stamp Duty Ordinances;

The Ministry of Finance guides the implementation of tax registration and issuance of taxpayer identification numbers to taxpayers and the use of taxpayer identification numbers as follows:

Part I

GENERAL PROVISIONS ON TAX REGISTRATION

1. Tax Registration

1.1. Tax registration is the act of taxpayers declaring their information according to prescribed forms and submitting declaration forms to tax administration authorities to commence their tax obligations towards the State in accordance with legal provisions.

1.2. The General Department of Taxation is the state agency responsible for managing tax registration and issuing taxpayer identification numbers.

2. Taxpayers Subject to Tax Registration

2.1. Taxpayers must register for tax, specifically including:

a) Organizations, households, and individuals engaged in production, business operations, and service provision;

b) Individuals with income subject to personal income tax;

c) Organizations responsible for withholding and remitting taxes, including:

- State agencies, economic organizations, and social organizations entrusted to withhold personal income tax from employees within their units who are taxable;

- Organizations and enterprises permitted by law to remit taxes on behalf of persons who have tax liabilities;

- Entities in Vietnam responsible for registering, declaring, and paying taxes on behalf of foreign contractors and subcontractors;

- Units authorized to collect fees and stamp duties.

d) Foreign organizations without Vietnamese legal status and foreign individuals independently conducting business in Vietnam in compliance with Vietnamese laws. Foreign organizations and individuals conducting business but not present in Vietnam and generating income in Vietnam;

e) Vietnamese citizens residing in Vietnam or working abroad and foreigners working in Vietnam with income subject to personal income tax as stipulated by tax laws;

g) Organizations, and other individuals related to tax issues such as project management boards, public institutions, organizations, and individuals not generating tax liabilities but eligible for tax refunds or receiving foreign aid supplies.

2.2. Taxpayers subject to tax registration shall be issued a taxpayer identification number upon completing tax registration procedures with tax authorities.

Persons paying land registry fees, real estate taxes, and temporary agricultural land use taxes are temporarily exempt from tax registration.

3. Taxpayer Identification Number

3.1. A taxpayer identification number is a series of digits encoded according to a unified principle assigned to each taxpayer, fee payer, stamp duty payer, and other revenue payers as prescribed by Tax Laws, Tax Ordinances, and Fee and Stamp Duty Ordinances (collectively referred to as Tax Laws), including exporters and importers. The taxpayer identification number is used to identify and determine each taxpayer and is uniformly managed nationwide.

3.2. The taxpayer identification number is structured as a series of digits divided into groups as follows:

N |||₁N |||₂ N |||₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉ N |||₁₀ N |||₁₁N |||₁₂N |||₁₃

Where:

The first two digits N₁N |||₂ represent the province code for issuing the taxpayer identification number as specified in the provincial code directory.

The next seven digits N₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉ are numbered consecutively from 0000001 to 9999999. Digit N₁₀ is a check digit.

The ten digits from N₁ to N₁₀ are assigned to independent taxpayers and main units.

The last three digits N₁₁N |||₁₂N |||₁₃ are numbered consecutively from 001 to 999 for each subordinate unit, branch of independent taxpayers and main units.

3.3. Principles for Issuing Taxpayer Identification Numbers

a) Each taxpayer is only issued a single unique taxpayer identification number for use throughout their operational period from the time of registration until they cease to exist. The taxpayer identification number is used for declaring and paying all types of taxes that the taxpayer is liable for, including cases where the taxpayer engages in multiple industries or operates in different regions.

Once issued, a taxpayer identification number cannot be reused for another taxpayer. When a business or organization ceases to exist, its taxpayer identification number becomes invalid and cannot be reused.

Notwithstanding the above, the taxpayer identification number issued to individual business owners, household business owners, or individuals remains unchanged throughout their lifetime, even if they stop operating and then resume business. throughout their lifetime,

except in the case of cessation of business followed by resumption.₁N |||₂N |||₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉N |||₁₀₎ b) The ten-digit taxpayer identification number (N

) is issued to:

All taxpayers are issued a ten-digit taxpayer identification number, except for those specified in point 3.3.2 below who are issued a thirteen-digit taxpayer identification number.₁N |||₂N |||₃N |||₄N |||₅N |||₆N |||₇N |||₈N |||₉N |||₁₀ N |||₁₁N |||₁₂N |||₁₃c) The thirteen-digit taxpayer identification number (N

) is issued to:

- Branches, representative offices, stores, and factories of businesses engaging in direct business operations and tax declarations with tax authorities (excluding branches of foreign companies whose headquarters are located outside Vietnam);

- Subsidiaries under the accounting control of a holding company;

- Contractors participating in contracts for oil exploration, development, and exploitation (excluding contractors managing the contract); contractors and subcontractors not directly paying taxes to tax authorities;

- Public institutions under the control of a holding company or a business generating tax liabilities;

- Individual business owners, individuals, and household business owners with multiple establishments, stores operating in different districts, counties, towns, or provinces, in addition to their primary ten-digit taxpayer identification number, are also issued thirteen-digit taxpayer identification numbers for declaring and paying taxes to the local tax authority managing the respective establishment or store;

- Cooperative members, individuals, and groups of individuals belonging to economic organizations conducting business through contractual arrangements, bearing responsibility for business outcomes, and directly paying taxes to tax authorities;

- Project management offices established for each contract of foreign contractors and subcontractors directly paying taxes in Vietnam.

Subordinate units subject to management by the managing unit but registering to pay taxes directly with the Tax Authority shall be declared by the managing unit (with a ten-digit tax code) on the "List of Subordinate Units" for the Tax Authority to issue a thirteen-digit tax code. In case the managing unit fails to declare supplementary subordinate units, these subordinate units must register their tax directly with the Tax Authority. The Tax Authority will issue a Notification of Ten-Digit Tax Code for the unit to use in tax declaration and payment.

Part II

SPECIFIC PROVISIONS ON TAX REGISTRATION

I. PROCEDURES FOR TAX REGISTRATION

1. Time limit for tax registration:

Tax registrants must register for tax with the Tax Authority within ten working days from the date of:

- Obtaining a business registration certificate or a license for establishment and operation or an investment certificate;

- Commencing business operations in cases where there is no business registration certificate or the day when tax liability arises in cases where the taxpayer is an organization or individual not engaged in business;

- Becoming responsible for withholding tax and paying tax on behalf of organizations and individuals;

- Starting to collect fees and charges as prescribed by law;

- Arising of personal income tax liability (the day the individual receives income);

- Arising of VAT refundable amount according to the law on tax for project owners (or authorized representatives such as project management boards) and foreign main contractors.

2. Documents for tax registration

2.1. Documents for tax registration for taxpayers who are business organizations (excluding subordinate units) include:

- A tax registration form according to Model 01-ĐK-TCT and accompanying lists if applicable.

- A copy of the Business Registration Certificate or Foreign Investment License in Vietnam; or a copy of the Decision on Establishment.

If the business organization is the managing unit with subordinate units, the business organization must declare the subordinate units on the "List of Subordinate Units." The Tax Authority managing the managing unit will issue a tax code for the managing unit and simultaneously issue a tax code for each subordinate unit listed on the "List of Subordinate Units" of the managing unit, including cases where the subordinate units are located in other provinces. The managing unit is responsible for notifying the thirteen-digit tax code to the subordinate units. The Tax Authority managing the managing unit is responsible for notifying the thirteen-digit tax code to the Tax Authority managing the subordinate units.

2.2. Documents for tax registration for taxpayers who are subordinate units of business organizations include:

- A tax registration form according to Model 02-ĐK-TCT and accompanying lists if applicable. On the tax registration form, the thirteen-digit tax code notified by the managing unit must be clearly stated.

- A copy of the Business Registration Certificate of the branch or Foreign Investment License in Vietnam.

2.3. Documents for tax registration for taxpayers who are individuals, groups of individuals, or households include:

- A tax registration form according to Model 03-ĐK-TCT, accompanied by a list of shops or stores operating in different districts, counties, towns, or provinces compared to the main business location (if applicable).

- A copy of the Business Registration Certificate (if applicable).

- A copy of the Identity Card.

In the case of an individual having a shop or store located in a different area (province, city, district, county, town) from the main base, declaring tax registration with the Tax Branch where the shop or store is located, the tax registration submission documents are: A tax registration form according to Model 03.1-ĐK-TCT.

2.4. Documents for tax registration for taxpayers who are foreign main contractors or subcontractors directly paying taxes in Vietnam include:

- A tax registration form according to Model 04-ĐK-TCT.

- A copy of the Business Operation License in Vietnam.

- A copy and Vietnamese translation of the "Business License or Independent Practice License, Tax Registration Certificate" issued by the host country to the foreign main contractor or subcontractor.

- A list of project management offices of foreign main contractors or subcontractors directly paying taxes in Vietnam (if applicable).

2.5. Documents for tax registration for Project Management Boards implementing contracts of foreign main contractors or subcontractors directly paying taxes in Vietnam:

When a foreign main contractor or subcontractor directly pays taxes in Vietnam while implementing an investment project, has registered for tax and been issued a ten-digit tax code by the Tax Authority, if additional contracts (part of the project) arise at other locations, then the contractor must declare tax registration to obtain a thirteen-digit tax code for each Project Management Board or foreign main contractor or subcontractor directly implementing each contract according to Model "Tax Registration Form 04.3-ĐK-TCT."

Tax registration documents include:

- A tax registration form according to Model 04.3-ĐK-TCT.

- Contract signed with the Vietnamese party (Vietnamese excerpt).

- Investment permit or tender permit of the Project Management Board or foreign main contractor or subcontractor directly implementing the contract (if applicable).

2.6. Documents for tax registration for cases where foreign main contractors and subcontractors do not directly pay taxes in Vietnam:

For cases involving foreign main contractors and subcontractors, contracts, and business cooperation between Vietnam and foreigners, but the foreign party does not directly pay taxes in Vietnam, the Vietnamese party signing the contract with the contractor is responsible for declaring and paying taxes on behalf of the foreign party. The Vietnamese party will be issued a ten-digit tax code for use in declaring and paying taxes on behalf of foreign main contractors and subcontractors. In cases where the Vietnamese party signing the contract is a business entity that has already been issued a tax code, it may not use the business entity's tax code for declaring and paying taxes for foreign main contractors and subcontractors.

Documents for tax registration for the Vietnamese party signing the contract to pay taxes for foreign main contractors and subcontractors include:

- A tax registration form according to Model 04.1-ĐK-TCT accompanied by a list of foreign main contractors and subcontractors for which the Vietnamese party declares and pays taxes on behalf.

- Contract signed with the foreign contractor (Vietnamese excerpt).

- A list of subcontractors and foreign subcontractors who have signed joint business contracts and declared taxes through the Vietnamese party. Each contractor and foreign subcontractor listed will be assigned a thirteen-digit tax number based on the withholding tax number of the Vietnamese party signing the contract. This tax number is used to distinguish the tax payable and paid by each contractor and foreign subcontractor when the Vietnamese party declares and pays taxes on their behalf to the Tax Authority. The Vietnamese party must register for tax declaration for each contractor and subcontractor according to "Annex Declaration Form - Form No. 04.2-ĐK-TCT"; simultaneously, they must terminate the effectiveness of the thirteen-digit tax number of foreign contractors upon termination of the contract.

2.7. The tax registration dossier for taxpayers who are contractors, foreign subcontractors, foreign parties participating in contracts and joint businesses, declaring and paying taxes through the Vietnamese party includes:

- A tax declaration form according to Form No. 04.2-ĐK-TCT, with the thirteen-digit tax number of the contractors pre-filled on the declaration form.

- Contract signed with the Vietnamese party (Vietnamese excerpt).

- A copy and Vietnamese translation of the "Business License or Independent Practice License, Tax Registration Certificate" issued by the host country to the foreign main contractor or subcontractor.

2.8. The tax registration dossier for taxpayers who are individuals declaring and paying income tax for high-income earners includes:

- A tax declaration form according to Form No. 05-ĐK-TCT.

- Identity card or passport (copy) for foreigners.

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

Individuals directly declaring and paying income tax for high-income earners to the Tax Authority shall submit the tax registration dossier at the Tax Authority to obtain an individual tax identification card.

2.9. The tax registration dossier for taxpayers who are diplomatic missions, consular offices, and international organization representative offices in Vietnam (with value-added tax refunds) is: A tax declaration form according to Form No. 06-ĐK-TCT.

2.10. The tax registration dossier for taxpayers who are organizations authorized to collect taxes, fees, and other charges as prescribed by law; main foreign contractors of ODA projects; organizations deducting personal income tax but without production, business, or service activities is: A tax declaration form according to Form No. 01-ĐK-TCT (only declaring items 1, 2, 3, 4, 12, 18).

Organizations and individuals collecting fees and charges belonging to the state budget must additionally submit a fee and charge collection declaration form according to Form No. 1 stipulated in Circular No. 63/2002/TT-BTC dated July 24, 2002, of the Ministry of Finance guiding fees and charges. The unit collecting fees and charges is issued a tax number to use jointly for declaring and paying fees and charges and declaring and paying taxes for production, business, and service activities (if any).

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

Taxpayers do not need to stamp the tax declaration form to simultaneously complete the tax registration procedure and the seal engraving procedure.

3. Provision of tax declaration form models.

Taxpayers may obtain the tax declaration form model from the nearest Tax Authority or a copy of the form attached to this Circular or print the tax declaration form model from the General Department of Taxation's website (address: http://www.gdt.gov.vn). Taxpayers may visit any Tax Authority for guidance on filling out the tax declaration form.

4. Place of submission of tax registration dossier:

- Enterprises, units, and organizations engaged in production, business, and services submit the tax registration dossier to the Provincial Tax Department (hereinafter referred to as the province) where the enterprise, unit, or organization has its headquarters.

- Subsidiaries of enterprises, units, and organizations submit the tax registration dossier to the Provincial Tax Department where the subsidiary has its headquarters.

- Organizations and individuals responsible for withholding and paying taxes on behalf of others submit the tax registration dossier to the tax management authority where the organization or individual has its headquarters. In the case of individuals declaring and paying income tax through the income payer, the tax declaration form is submitted to the income payer, which then consolidates the tax declaration forms of each individual and submits them to the direct tax management authority.

- High-income individuals directly declaring and paying income tax without going through the income payer register at the Tax Authority where the taxable income arises, or where they have permanent residence or temporary residence.

- Cooperatives, cooperative groups, household businesses, and individual traders register for tax at the District Tax Office, County Tax Office, City Tax Office, or Town Tax Office within the province.

5. Acceptance of tax registration dossiers.

Tax officials accept and stamp the tax registration dossier, clearly noting the time of receipt and the quantity of documents according to the list of tax registration dossier documents for cases where the tax registration dossier is submitted directly to the Tax Authority. Tax officials issue a notice of the date to return the tax registration result, with the deadline for returning the result not exceeding the number of days specified in this Circular.

In cases where the tax registration dossier is sent by postal service, tax officials stamp the date of receipt and record it in the office's document register.

In cases of electronic tax registration, the acceptance, verification, and approval of the tax registration dossier are carried out through the Tax Authority's electronic data processing system.

Tax officials check the tax registration dossier; if additional documents are required, the Tax Authority notifies the person submitting the dossier on the same day for direct submissions, or within three working days from the date of receipt for submissions via postal service or electronic transactions.

In localities implementing the Joint Circular on handling business registration, tax registration, and seal engraving procedures under the "single window" mechanism, the tax registration dossier procedures and locations for accepting tax dossiers are implemented according to this joint regulation.

6. Issuance of tax registration certificate.

6.1. Time limit for issuing the tax registration certificate.

The Tax Authority is responsible for issuing tax registration certificates not later than five working days for tax registration files submitted directly to Provincial Tax Bureaus and ten working days for files submitted directly to District Tax Offices, counted from the date when all necessary tax registration files are received (excluding time for corrections and supplements due to errors made by the taxpayer).

6.2. Tax Registration Certificate

a) Tax Registration Certificate: A taxpayer who completes the required procedures and tax registration files will be issued a "Tax Registration Certificate" according to Form No. 10-MST (except for individuals subject to income tax on high-income earners). The information on the tax registration certificate includes:

- Name of the taxpayer;

- Tax identification number;

- Number, day, month, year of the business registration certificate or operating permit or investment certificate for organizations and individuals engaged in business activities;

- Number, day, month, year of the establishment decision for non-business organizations;

- Day, month, year and place of issuance of the identity card or passport for non-business individuals;

- Directly managing tax authority;

- Date of issuance of the tax identification number.

b) Personal Tax Identification Card: Individuals subject to income tax on high-income earners who complete the required procedures and tax registration files will be issued a "Personal Tax Identification Card" according to Form No. 12-MST attached hereto. The information on the Personal Tax Identification Card includes:

- Name of the taxpayer;

- Tax identification number;

- Day, month, year and place of issuance of the identity card;

- Permanent address.

c) Notification of Tax Identification Number: In cases where a Tax Registration Certificate cannot be issued (for units or organizations lacking a Business Registration Certificate or Investment Permit, for individuals lacking an Identity Card, or for individuals lacking a Business Registration Certificate), the Tax Authority will issue a "Notification of Tax Identification Number" according to Form No. 11-MST. The content of the notification of tax identification number includes:

- Tax identification number;

- Name of the taxpayer;

- Head office address;

- Date of issuance of the tax identification number;

- Directly managing tax authority.

6.3. Reissue of Tax Registration Certificate:

The reissuance of the Tax Registration Certificate and Personal Tax Identification Card for the following cases shall be carried out by the Tax Authority within five working days from the date of receipt of the taxpayer's request.

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

a) Reissue in case of loss of the Tax Registration Certificate: When the Tax Registration Certificate is lost, the taxpayer must declare to the directly managing Tax Authority to obtain a reissued Tax Registration Certificate. The application file for reissuing the Tax Registration Certificate includes:

- A written request for reissuance of the tax registration certificate, stating clearly the name, address, tax identification number, reason for loss, location of loss, request for reissuance, and commitment to responsibility for declaration and use of the tax identification number.

- Business Registration Certificate or Investment Permit, Establishment Decision, Operating Activity Registration Certificate (certified copy).

b) Reissue of the Tax Registration Certificate in case of changes in the information on the Tax Registration Certificate: When there are changes in the information recorded on the Tax Registration Certificate, the taxpayer must follow the procedures outlined in Section III below for the Tax Authority to reissue the adjusted Tax Registration Certificate.

c) Reissue in case of damage to the Tax Registration Certificate: In case the Tax Registration Certificate is torn, damaged, or broken, the taxpayer must submit an application to the Tax Authority for reissuance of the Tax Registration Certificate. The application file for reissuing the Tax Registration Certificate includes:

- A written request for reissuance of the Tax Registration Certificate.

- Original Tax Registration Certificate that is torn or damaged.

d) Reissue of Personal Tax Identification Card: An individual who has lost the Personal Tax Identification Card or whose card is torn, damaged, or broken must submit an application to the Tax Authority for reissuance of the Personal Tax Identification Card. The application must include: tax identification number, full name, identity card number or passport number (if foreigner), previous place of issuance of the card. If the card is being replaced, the old card must be returned to the Tax Authority.

7. Guidance for Specific Cases:

7.1. An individual may only be the owner of one sole proprietorship or one household business. Upon tax registration, if the Tax Authority discovers 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 in accordance with the law. While the business registration authority has not yet revoked the Business Registration Certificate, if these entities engage in business activities, the Tax Authority must issue a temporary 13-digit tax identification number notification for these entities to manage tax collection (the 13-digit tax identification number is derived from the first 10 digits of the tax identification number of the sole proprietorship or household business owner obtained during the initial tax identification number declaration).

7.2. State-owned corporations with affiliated units under a vertical system from province to commune, and having more than 1,000 affiliated units, provincial-level affiliated units are permitted to use Form No. 01-ĐK-TCT to declare tax registration and must fully list the subordinate units located within the province in the "List of Affiliated Units." Provincial-level affiliated units will be assigned a 10-digit tax identification number, and subordinate units of provincial-level units will be assigned a 13-digit tax identification number.

7.3. Itinerant traders must declare tax registration to obtain a tax identification number at the District Tax Office where the trader is registered (using Form No. 03-ĐK-TCT). Itinerant traders must use the assigned tax identification number on tax payment receipts and related documents for itinerant trading activities.

7.4. For administrative and public service units without business functions but which have activities requiring customs procedures to receive foreign aid such as project management boards under state agencies, hospitals, schools, and similar units, before proceeding with customs procedures, they must register for tax at the tax office managing the area where their main office is located.

7.5. When a taxpayer has been assigned a tax identification number and subsequently engages in new production and business activities or expands their business to other provinces or cities (without establishing branches or subordinate units), they must register for tax with the tax authority where such new or expanded activities take place according to the provisions of the Tax Law and the Tax Ordinance to manage tax collection.

Taxpayers who are enterprises, units, or organizations shall use Form 01-ĐK-TCT for tax declaration, while subordinate units of enterprises, units, or organizations shall use Form 02-ĐK-TCT to declare with the provincial tax bureau where new production and business activities have occurred or been expanded. The taxpayer must record the tax identification number already issued on the tax registration form.

7.6. When a branch establishes additional subordinate units, the managing unit of the branch must complete the supplementary declaration procedures to register the list of subordinate units. The newly established subordinate unit will be assigned a 13-digit tax identification number based on the tax identification number of the managing unit.

7.7. When a sole proprietorship or individual business changes ownership from wife to husband, parent to child, or vice versa, they must notify the tax authority to process the closure of the old tax identification number, issue a new Certificate of Tax Registration, and assign a new tax identification number according to the new owner.

7.8. When a limited liability company establishes another single-member limited liability company, the new single-member limited liability company must complete tax registration procedures and be issued a 10-digit tax identification number by the tax authority.

7.9. For holding companies operating under a parent-subsidiary model, a 10-digit tax identification number will be assigned to both the parent company and each subsidiary.

7.10. Some regulations regarding personal tax identification numbers:

Individuals engaged in business, private enterprise owners, or individuals paying personal income tax will be issued a unique tax identification number once by the tax authority. An individual who has been issued a tax identification number is responsible for using this unique number for all types of tax declarations and for all activities generating tax liabilities.

In case an individual forgets their previously issued tax identification number, they should contact the tax authority to obtain information. Upon contacting, they must clearly state their full name, permanent address, and national identity card number.

If an individual pays personal income tax through multiple withholding organizations simultaneously, they only need to register for tax at one withholding organization to obtain a tax identification number. Subsequently, the individual must inform other withholding organizations of their tax identification number so that these organizations can use it for tax declarations. If an individual pays tax for high-income earners and also engages in business activities, they should use their personal income tax identification number to declare taxes for business activities using Form 03-ĐK-TCT (enter the issued tax identification number in the tax identification number field of the declaration form). Conversely, if an individual engaged in business activities has been issued a tax identification number, they should use this number to declare taxes for high-income earners. The individual must complete the tax declaration registration procedure with the tax authority using Form 05-ĐK-TCT (self-record the issued tax identification number in the tax identification number field).

II. CHANGES TO TAX REGISTRATION INFORMATION

1. Responsibility and time limit for reporting changes to tax registration information:

If a taxpayer experiences changes in tax registration information, they must report these changes to the directly managing tax authority within 10 days of the change occurring or before ceasing all activities generating tax obligations, using Form 08-MST.

2. Documents and procedures for changing tax registration information

2.1 Changing the business name: When a business changes its name, it must immediately supplement the tax registration with the directly managing tax authority. The documents include:

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

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

- The original tax registration certificate.

Within five days of receiving the complete supplementary declaration documents from the business, the tax authority will reissue the tax registration certificate to the business under the new name, retaining the previously issued tax identification number, and simultaneously revoke the old tax registration certificate.

2.2 Changing the business location: When changing the business location, the taxpayer must report to the directly managing tax authority to process the location change. All changes in business locations do not alter the tax identification number.

a) In the case of changing the business location within the same province:

The declaration form is Form 08-ĐK-TCT, which includes detailed information about the change in business location.

If the taxpayer is managed by the Provincial Tax Bureau, the form should be sent to the Provincial Tax Bureau to adjust the new address information.

If the taxpayer is managed by the District Tax Office, two copies of the form should be prepared and sent to the District Tax Office where the taxpayer is moving from and the District Tax Office where the taxpayer is moving to. The District Tax Office where the taxpayer is moving from must prepare a notification of the taxpayer's tax payment status and invoice settlement according to Form 09-MST and send one copy to the District Tax Office where the taxpayer is moving to and one copy to the Provincial Tax Bureau within eight days of receiving the request for location change.

b) In the case of changing the business location between different provinces:

At the place of departure: The declaration documents include:

- Notification of location change.

- The original tax registration certificate.

Within five days of receiving the taxpayer's location change declaration, the tax authority at the place of departure must recover the Tax Registration Certificate and prepare a notification of the taxpayer's tax payment status according to Form 09-MST, sending one copy to the taxpayer and one copy to the tax authority at the place of arrival.

At the place of arrival: Within ten days of obtaining a new business registration permit at the new address, the taxpayer must register for tax with the tax authority at the new location. The tax registration documents include:

- A tax registration form (record the previously issued tax identification number).

- A copy of the business registration certificate issued by the business registration authority at the new location (certified true copy).

Within five days of receiving the complete and accurate tax registration documents, the tax authority must reissue the Tax Registration Certificate to the taxpayer and retain the previously issued tax identification number.

2.3. Notice of changes to other indicators on the tax registration form:

When changing the contents of information already declared in the tax registration, the taxpayer must submit a notice of change to the tax registration information according to the adjusted tax registration form 08-MST attached hereto within ten days from the date of change. The supplementary tax registration file includes:

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

- A copy of the Supplemental Business Registration Certificate or Establishment and Operation Permit or Investment Certificate in cases where a Supplemental Business Registration Certificate or Establishment and Operation Permit or Investment Certificate must be reissued.

3. Place for submitting the notice of change to tax registration information:

The taxpayer submits the file for changing tax registration information to the direct tax management agency.

4. Acceptance of the notice of change to tax registration information:

The Tax Authority is responsible for accepting the notice of change to tax registration information from taxpayers and updating the changed information into the tax registration data system of the Tax Department.

In cases of changing information on the Business Registration Certificate, the Tax Authority will issue a receipt to reissue the "Business Registration Certificate".

III. TERMINATION OF EFFECTIVENESS OF TAX CODE

1. Termination of existence

Organizations and individuals engaged in business that cease operations, or individuals who cease to exist such as death, disappearance, or loss of civil capacity as provided by law must complete the procedure to terminate the effectiveness of the tax code.

2. Termination of effectiveness of the tax code

Terminating the effectiveness of the tax code is the procedure by which the Tax Authority determines that the tax code no longer has value in the tax registration data system of the Tax Department. The Tax Authority will reclaim the Business Registration Certificate and publicly announce the list of tax codes terminated for use.

An organization that has completed the procedure to terminate the effectiveness of the tax code, when resuming operations, must submit a new tax registration file and obtain a new tax code. An individual who incurs tax obligations after completing the procedure to request termination of the effectiveness of the tax code must complete a new tax registration procedure with the Tax Authority to resume using the previously issued tax code.

3. Documents for terminating the effectiveness of the tax code

3.1. For enterprises

The documents for terminating the effectiveness of the tax code include:

- The original tax registration certificate.

- Decision to dissolve the enterprise or Decision to initiate 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 file, the Tax Authority must notify the public that the enterprise has ceased operations and is currently processing the procedure to terminate the effectiveness of the tax code.

3.2. For units with subordinate units: if the main unit's tax code is terminated, all subordinate units will also have their tax codes terminated. The main unit is responsible for informing its subordinate units about its termination. Each subordinate unit is responsible for completing the procedure to terminate the effectiveness of its own tax code with the direct managing Tax Authority. The documents include:

- Original Tax Registration Certificate

- Notification of termination of existence of the main unit.

After terminating the effectiveness of the tax code for the main unit, the Tax Authority managing the main unit must immediately inform the Provincial Tax Departments where the subordinate units are located about the termination of the main unit's tax code so that these departments can check the implementation of the procedure to terminate the effectiveness of the subordinate units' tax codes. If the subordinate units have not terminated the effectiveness of their tax codes, the Tax Authority will require them to complete the procedure to terminate the effectiveness of their tax codes as prescribed.

After the main enterprise dissolves, goes bankrupt, or ceases to exist, if some subordinate units continue to operate, these subordinate units must complete the procedure to terminate the effectiveness of their subordinate tax codes and register anew with the Tax Authority as independent units. In cases where the main unit has terminated the effectiveness of its tax code but the subordinate unit still uses the thirteen-digit tax code based on the main unit's tax code, this is considered illegal use of the tax code.

3.3. For enterprises and organizations that stop declaring and paying taxes but do not report to the Tax Authority: beyond the deadline for filing and paying taxes, after three reminders sent to the taxpayer to declare and pay taxes without response, the Tax Authority will contact the local authorities to gather information and investigate the actual situation regarding the existence of the taxpayer. If the taxpayer is no longer engaged in business but still resides in the area, the taxpayer is required to complete the procedure to terminate the effectiveness of the tax code. If the taxpayer is no longer operating at the registered business address and cannot be traced, the Tax Authority will cooperate with the local authorities to prepare a record confirming the non-existence of the taxpayer. The Tax Authority will publicly announce the non-existence of the taxpayer and update the information into the tax registration database of the Tax Department.

3.4. For individuals who have died, disappeared, are restricted, or have lost civil capacity: the Tax Authority is responsible for contacting the local authorities to gather information on taxpayers who have not paid taxes for more than three months. If it is determined that the individual has died, disappeared, is restricted, or has lost civil capacity as provided by law, the Tax Authority will request the local authorities to confirm this as the basis for terminating the effectiveness of the individual's tax code.

4. Confirmation of completion of tax obligations by the General Department of Customs when the taxpayer terminates the effectiveness of the tax code:

The General Department of Customs is responsible for determining the completion of tax obligations (nationwide) of taxpayers engaged in import and export activities within thirty working days from the date the Tax Authority transmits information on taxpayers who are processing the procedure to terminate the effectiveness of the tax code to the General Department of Customs to obtain confirmation of whether the taxpayer has completed or not completed tax obligations with the Customs Department.

After thirty days, the tax authority will carry out procedures to terminate the tax registration number for taxpayers who do not have confirmation from the General Department of Customs, or who have been confirmed by the General Department of Customs as having fulfilled their tax payment obligations.

IV. TAX REGISTRATION FOR THE CASE OF ORGANIZATIONS REORGANIZING BUSINESSES

1. Business Type Conversion

Businesses (excluding private enterprises) that convert their business type from one form to another according to the provisions of the Enterprise Law must file tax registration with the Tax Authority. The tax registration dossier includes:

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

- A copy certified true of the business registration certificate of the converted enterprise.

- The original tax registration certificate of the enterprise before conversion.

- Decision on enterprise conversion.

Within five days from receiving a complete dossier as prescribed, the Tax Authority shall reissue the tax registration certificate adjusted for the enterprise after conversion. The tax registration number of the enterprise after conversion remains the same as the tax registration number of the enterprise before conversion.

2. Business Split

The enterprise being split must complete procedures to terminate the effectiveness of its tax registration number with the Tax Authority upon receipt of the Decision on Business Split. New enterprises resulting from the split must file tax registration with the Tax Authority within ten days from the date they receive the Business Registration Certificate.

2.1 For the enterprise being split: the declaration dossier includes:

- A letter requesting termination of the effectiveness of the tax registration number.

- The decision on business split (certified copy).

- Original Tax Registration Certificate

Within five days from receiving a complete dossier, the Tax Authority must notify that the enterprise has ceased operations and is processing the termination of the effectiveness of the tax registration number.

2.2 For new enterprises resulting from the split: the tax registration dossier includes:

- Tax registration declaration form.

- Business registration certificate (certified copy).

The Tax Authority shall issue a new tax registration number and tax registration certificate for newly split enterprises as if they were newly established enterprises.

3. Business Division

The enterprise being divided must complete procedures to change tax registration information for the enterprise being divided and file tax registration for the enterprise receiving the division with the Tax Authority upon receipt of the Decision on Business Division. Enterprises receiving the division must file 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 enterprise being divided:

- Copy of the decision on business division.

- Declaration form for changed tax registration information according to model 08-MST.

Within five days from receiving a complete dossier, the Tax Authority must adjust the tax registration information of the enterprise being divided in the tax number management system. The enterprise being divided continues to use the previously issued tax registration number and tax registration certificate to fulfill its tax obligations.

3.2 For the enterprise receiving the division:

- Tax registration declaration form of the enterprise.

- Business registration certificate (certified copy).

The Tax Authority shall issue a new tax registration number and tax registration certificate for enterprises receiving the division as if they were newly established enterprises.

4. Business Merger and Consolidation

The merged enterprise or the enterprise receiving consolidation will retain its tax registration number and be fully responsible for the tax obligations of the enterprises being merged and consolidated. The enterprises being merged and consolidated will have their tax registration numbers terminated.

Upon receipt of the Merger Contract or Consolidation Contract as stipulated by the Enterprise Law, the enterprises being merged or consolidated must complete procedures to terminate the effectiveness of their tax registration numbers with the Tax Authority. The dossier includes:

- A letter requesting termination of the effectiveness of the tax registration number.

- Copy of the merger contract or consolidation contract.

Within five days from receiving a complete dossier, the Tax Authority must notify that the enterprises being merged or consolidated have ceased operations and are processing the termination of the effectiveness of their tax registration numbers.

Within ten days from receiving the Business Registration Certificate, the merged enterprise or the enterprise receiving consolidation must complete tax registration procedures to obtain a new tax registration number and tax registration certificate.

The tax registration dossier includes:

4.1 For the merged enterprise:

- Tax registration declaration form.

- Business registration certificate (certified copy).

- Copy of the merger contract.

Within five days from receiving a complete and accurate tax registration dossier from the merged enterprise, the Tax Authority must issue a tax registration number and tax registration certificate to the merged enterprise.

4.2 For the enterprise receiving consolidation:

- Adjusted tax registration declaration form according to model 08-MST.

- Certified copy of the new business registration certificate of the enterprise receiving consolidation.

- Copy of the consolidation contract.

Within five days from receiving a complete and valid tax registration dossier from the enterprise receiving consolidation, the Tax Authority is responsible for updating the adjusted tax registration information into the tax information management system. The enterprise receiving consolidation does not change its tax registration number. If the changed tax registration information affects the information recorded on the "Tax Registration Certificate," the Tax Authority will issue a new "Tax Registration Certificate" with the old tax registration number and recall the old Tax Registration Certificate. If the changed 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

When there is a contract or agreement regarding the sale of a business, the selling enterprise must notify in writing, along with the business sale contract, the original tax registration certificate, and tax settlement documents to the Tax Authority.

Within ten days from receiving the Business Registration Certificate, the purchasing enterprise must complete tax registration procedures with the Tax Authority. The tax registration dossier includes:

- Tax registration declaration form.

- Certified copy of the new business registration certificate.

- Copy of the business purchase contract.

Within five days from the date of receiving complete and valid tax registration files of the enterprise, the Tax Authority must issue a Tax Registration Certificate to the purchasing enterprise.

The taxpayer identification number of an independent enterprise remains unchanged after sale, except in the case where the selling enterprise is a private enterprise, in which case the selling private enterprise must complete procedures to terminate the effect of its taxpayer identification number, and the purchasing enterprise must complete procedures to obtain a new taxpayer identification number.

In the case where a subsidiary enterprise becomes an independent enterprise or an enterprise becomes a subsidiary of another enterprise after sale, it must complete procedures to terminate the effect of its old taxpayer identification number and complete tax registration procedures to obtain a new taxpayer identification number.

6. Conversion of Subsidiary Enterprise into Independent Enterprise or Vice Versa

A subsidiary enterprise that decides to convert into an independent enterprise or vice versa must re-file for tax registration to obtain a new taxpayer identification number. Before conversion, the enterprise must settle all taxes, finalize invoices, and complete procedures to terminate the effect of its old taxpayer identification number with the Tax Authority.

A subsidiary unit converting into an independent enterprise must complete procedures to register for a taxpayer identification number to obtain a ten-digit number. The registration file includes:

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

- A new business registration certificate (original).

- A decision on the conversion of the enterprise (copy).

An independent enterprise converting into a subsidiary of another independent enterprise will have its taxpayer identification number changed to a thirteen-digit number, with the first ten digits being the taxpayer identification number of the new parent company. The unit must complete procedures to terminate the effect of its old taxpayer identification number with the Tax Authority. The new parent company must supplement tax registration and declare the new subsidiary unit on the list of subsidiary units to obtain a thirteen-digit number from the Tax Authority. The new subsidiary unit must complete tax registration with the directly managing Tax Authority to obtain a Tax Registration Certificate.

A subsidiary unit of an independent unit converting into a subsidiary of another independent unit must complete procedures to terminate the effect of its old taxpayer identification number. The new parent company must supplement tax registration on the list of subsidiary units to obtain a thirteen-digit number for the new subsidiary unit. The new subsidiary unit must complete tax registration with the directly managing Tax Authority to obtain a Tax Registration Certificate.

7. Suspension of Operations

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

V. RESPONSIBILITIES FOR MANAGEMENT AND USE OF TAXPAYER IDENTIFICATION NUMBER

1. For Taxpayers

1.1. Taxpayers are responsible for filing for tax registration, supplementary declarations of changes in tax registration information, fees, and charges as stipulated in this circular. When ceasing, suspending, or stopping operations, taxpayers must report to the Tax Authority and may only use their taxpayer identification number in transactions to fulfill tax payment obligations.

1.2. Taxpayers must use their taxpayer identification number to perform declaration and tax payment procedures with the Tax Authority and customs declaration procedures with the Customs Authority. Taxpayers engaged in import-export activities must present the "Tax Registration Certificate" when making customs declaration procedures with the Customs Authority.

1.3. Taxpayers must record their taxpayer identification number on transaction documents such as invoices, purchase and sales receipts, accounting books, economic contracts, and other documents related to tax liability determination. Taxpayers must use their taxpayer identification number when opening bank accounts or deposit accounts at financial institutions. For documents without space for recording the taxpayer identification number, taxpayers must clearly write their taxpayer identification number in the top right corner of the first page of these documents. Enterprises using self-printed invoices must pre-print their taxpayer identification number on each invoice.

1.4. Taxpayers are responsible for reporting changes in their information to the Tax Authority issuing the Tax Registration Certificate in accordance with regulations. Taxpayers are responsible for fulfilling their tax obligations with the Tax Authority and Customs Authority (if they engage in import-export activities) before ceasing, suspending operations, or restructuring the enterprise.

1.5. If the taxpayer does not receive the Tax Registration Certificate or Notification of Taxpayer Identification Number within the issuance period, the taxpayer has the right to lodge a complaint with the Provincial Tax Department, where the taxpayer identification number was issued. If there is no response from the Provincial Tax Department within fifteen days from the date of submission of the complaint, the taxpayer has 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 provides tax registration forms, guides tax registration procedures, issues taxpayer identification numbers, and Tax Registration Certificates within the prescribed time limit. In cases where tax registration files of taxpayers are found to be incomplete, non-compliant, or contain inaccurate declarations, the Tax Authority must notify the taxpayer within no more than three working days from the date of receipt of the file, specifying the missing or incorrect contents and requesting supplements or corrections.

2.2. 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 tax penalty decisions, and tax inspection records.

2.3. The Tax Authority is responsible for processing, storing tax registration files, issuing Tax Registration Certificates or Notifications of Taxpayer Identification Numbers. The Tax Authority builds and manages the entire system of taxpayer identification numbers and updates changed tax registration information into the taxpayer identification number 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 incorporate tax identification numbers into existing information systems of Ministries and agencies that have functions related to managing taxpayers.

2.5. The General Department of Taxation shall be responsible for promptly providing complete information about entities assigned tax identification numbers, including new tax identification numbers issued, changes to tax registration information, and cases of cessation of operations, reorganization, and restructuring of enterprises nationwide to the General Department of Customs, and providing tax registration information to relevant Ministries and agencies as prescribed.

3. For customs authorities

3.1. Customs authorities shall be responsible for checking the recording of tax identification numbers of entities handling customs procedures. Customs authorities shall use unified tax identification numbers in all customs business processes.

3.2. The General Department of Customs shall be responsible for receiving information about taxpayers assigned tax identification numbers from the General Department of Taxation to build databases serving customs management.

4. For State-managed Ministries and agencies and related agencies

The State Treasury shall be responsible for updating the tax identification number of each taxpayer in the management of taxes deposited into the Treasury and performing related tax operations such as refunding taxes, transferring funds from taxpayers' deposit accounts into the State budget account upon receipt of tax collection orders; exchanging information on taxes paid by each taxpayer between the Treasury and tax authorities at the same level.

The State Treasury, banks, and credit institutions shall include tax identification numbers in account opening documents of taxpayers and transaction documents through accounts.

State-managed Ministries and agencies and specialized management agencies shall be responsible for notifying changes in taxpayer information (such as dissolution, bankruptcy, revocation of business registration certificates, reorganization, and restructuring of enterprises); supplementing the recording of tax identification numbers in declaration forms and related documents concerning taxpayers under their jurisdiction; updating tax identification numbers of taxpayers in their own information data systems; and coordinating to exchange information with the Ministry of Finance to enhance management and facilitate taxpayers' production, business, and service activities.

VI. VIOLATION HANDLING

1. For taxpayers: Taxpayers who violate tax registration and misuse tax identification numbers shall be subject to penalties for violations in tax declaration registration and customs procedure declarations as prescribed in Tax Laws, Customs Law, and administrative violation regulations in the fields of Tax and Customs.

2. For the Tax Authority and tax officials: Heads of the Tax Authority shall be responsible for strictly implementing regulations on tax registration and issuance of tax identification numbers. Tax officials who violate tax registration regulations such as causing inconvenience to tax registrants, delaying the issuance of tax identification numbers and tax registration certificates, issuing incorrect tax identification numbers, shall be handled according to the provisions of Tax Laws, Customs Law, administrative violation regulations in the fields of Tax and Customs, and the Civil Servant Ordinance.

Part III

IMPLEMENTATION

This Circular shall take effect fifteen days after its publication in the Official Gazette and shall replace Circular No. 10/2006/TT-BTC dated February 14, 2006, of the Ministry of Finance.

Taxpayers who have been assigned tax identification numbers pursuant to Circular No. 79/1998/TT-BTC dated June 12, 1998, Circular No. 68/2003/TT-BTC dated July 17, 2003, Circular No. 80/2004/TT-BTC dated August 13, 2004, and Circular No. 10/2006/TT-BTC dated February 14, 2006, of the Ministry of Finance shall continue to use the assigned tax identification numbers.

The General Department of Taxation shall be responsible for organizing the implementation of tax registration, issuance of tax identification numbers, issuance of tax registration certificates, and management and use of tax identification numbers.

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./.