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Are foreign contractors required to deactivate their TIN upon contract completion in Vietnam?

Based on đá bóng trực tiếp provisions of Clause 2, Article 39 of đá bóng trực tiếpLaw on Tax Administration 2019regarding đá bóng trực tiếp TIN deactivation as follows:

TIN deactivation

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2. Taxpayers who directly register with tax authorities must deactivate their TIN when falling into one of đá bóng trực tiếp following cases:

a) deactivation of business activities, no further tax obligations for non-business organizations;

b) Revocation of business registration certificates or equivalent licenses;

c) In cases of division, merger, or consolidation;

d) Receiving a notification from đá bóng trực tiếp tax authority that đá bóng trực tiếp taxpayer is not operating at đá bóng trực tiếp registered address;

đ) đá bóng trực tiếp individual is deceased, missing, or lacking civil capacity according to legal regulations;

e) Foreign contractors upon contract completion;

g) Contractors and investors participating in petroleum contracts upon contract completion or transferring all rights to participate in đá bóng trực tiếp petroleum contract.

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Thus, according to đá bóng trực tiếp regulations, foreign contractors upon contract completion must deactivate their TIN if they have directly registered with đá bóng trực tiếp tax authorities.

Are foreign contractors required to deactivate their TIN upon contract completion in Vietnam?(Image from đá bóng trực tiếp Internet)

What are đá bóng trực tiếp principles for đá bóng trực tiếp TIN deactivation in Vietnam?

According to Clause 3, Article 39 of đá bóng trực tiếpLaw on Tax Administration 2019, đá bóng trực tiếp principles governing đá bóng trực tiếp TIN deactivation are as follows:

- đá bóng trực tiếp TIN cannot be used in economic transactions from đá bóng trực tiếp date đá bóng trực tiếp tax authority announces its deactivation;

- Once a TIN for an organization is deactivated, it cannot be reused, except for cases specified in Article 40 of đá bóng trực tiếpLaw on Tax Administration 2019;

- When đá bóng trực tiếp TIN of a business household or individual business is deactivated, đá bóng trực tiếp TIN of đá bóng trực tiếp business household representative is not deactivated and can be used to fulfill other tax obligations of that individual;

- When a company, economic organization, other organization, or individual deactivates their TIN, they must simultaneously deactivate đá bóng trực tiếp TIN used in substitution;

- Taxpayers being đá bóng trực tiếp primary unit that deactivates đá bóng trực tiếp TIN must also have their dependent units' TINs deactivated.

Can a TIN be reactivated if đá bóng trực tiếp tax authority has not issued a deactivation notice in Vietnam?

Based on Clause 2, Article 40 of đá bóng trực tiếpLaw on Tax Administration 2019which stipulates đá bóng trực tiếp reactivatement of TINs as follows:

TIN reactivation

1. Taxpayers who register concurrently with enterprise registration, cooperative registration, business registration, if restored to legal status under đá bóng trực tiếp laws governing enterprise registration, cooperative registration, business registration, are also allowed to have their TINs reactivated.

2. Taxpayers who directly register with tax authorities submit application dossiers requesting đá bóng trực tiếp reactivatement of their TINs to đá bóng trực tiếp directly managing tax authority in đá bóng trực tiếp following cases:

a) Written cancellation by competent authorities of revoking business registration certificates or equivalent licenses;

b) When intending to resume business operations after having submitted a TIN deactivation dossier to đá bóng trực tiếp tax authority, but đá bóng trực tiếp tax authority has not yet issued a deactivation notice;

c) When đá bóng trực tiếp tax authority notifies that đá bóng trực tiếp taxpayer is not operating at đá bóng trực tiếp registered address but has not yet revoked đá bóng trực tiếp license and has not yet deactivated TIN.

3. đá bóng trực tiếp TIN can be reused in economic transactions from đá bóng trực tiếp effective date of đá bóng trực tiếp legal status reactivatement decision by đá bóng trực tiếp business registration authority or from đá bóng trực tiếp date đá bóng trực tiếp tax authority announces đá bóng trực tiếp TIN reactivation.

4. đá bóng trực tiếp application dossier requesting TIN reactivatement includes:

a) Written request for TIN reactivation;

b) Other relevant documents.

Thus, according to đá bóng trực tiếp regulations, in đá bóng trực tiếp case where a TIN deactivation dossier has been submitted to đá bóng trực tiếp tax authority but đá bóng trực tiếp tax authority has not yet issued a deactivation notice, if there is an intention to resume business operations, đá bóng trực tiếp unit may be entitled to have đá bóng trực tiếp TIN reactivated.

In this case, đá bóng trực tiếp taxpayer needs to submit an application dossier requesting TIN reactivatement to đá bóng trực tiếp directly managing tax authority.