vtv5 trực tiếp bóng đá hôm nayIs it permissible for individuals in Vietnam to cancel their tax indentification number?

How many tax identification numbers are issued for an individual in Vietnam?

Based on Clause 2, Article 30 of vtv5 trực tiếp bóng đá hôm nayTax Administration Law 2019stipulating vtv5 trực tiếp bóng đá hôm nay issuance of tax identification numbers:

Subjects of taxpayer registration and issuance of tax identification numbers

1. Taxpayers must carry out taxpayer registration and be issued a tax identification number by vtv5 trực tiếp bóng đá hôm nay tax authority before starting production, business activities, or incurring obligations to vtv5 trực tiếp bóng đá hôm nay state budget. Subjects of taxpayer registration include:

a) Enterprises, organizations, and individuals carrying out taxpayer registration through a single window mechanism in conjunction with business registration, cooperative registration, or business registration as per vtv5 trực tiếp bóng đá hôm nay Enterprise Law and other relevant legal regulations;

b) Organizations and individuals not falling under vtv5 trực tiếp bóng đá hôm nay case prescribed in Point a of this Clause will carry out taxpayer registration directly with vtv5 trực tiếp bóng đá hôm nay tax authority as stipulated by vtv5 trực tiếp bóng đá hôm nay Minister of Finance.

2. vtv5 trực tiếp bóng đá hôm nay structure of tax identification numbers is prescribed as follows:

a) A 10-digit tax identification number is used for enterprises, organizations with legal entity status; household representatives, business households, and other individuals;

b) A 13-digit tax identification number and other characters are used for dependent units and other subjects;

c) vtv5 trực tiếp bóng đá hôm nay Minister of Finance provides detailed regulations for this Clause.

3. vtv5 trực tiếp bóng đá hôm nay issuance of tax identification numbers is prescribed as follows:

a) Enterprises, economic organizations, and other organizations are issued a single tax identification number to use throughout their operational period from taxpayer registration until vtv5 trực tiếp bóng đá hôm nay termination of vtv5 trực tiếp bóng đá hôm nay tax identification number's validity. Taxpayers with branches, representative offices, or dependent units directly performing tax obligations are issued a dependent tax identification number. In cases where enterprises, organizations, branches, representative offices, or dependent units carry out taxpayer registration through a single window mechanism together with business registration, cooperative registration, or business registration, vtv5 trực tiếp bóng đá hôm nay number recorded on vtv5 trực tiếp bóng đá hôm nay business registration certificate, cooperative registration certificate, or business registration certificate concurrently serves as vtv5 trực tiếp bóng đá hôm nay tax identification number;

b) Individuals are issued a single tax identification number to use throughout their lifetime. Dependents of vtv5 trực tiếp bóng đá hôm nay individual are issued a tax identification number for personal income tax reduction purposes for vtv5 trực tiếp bóng đá hôm nay taxpayer. vtv5 trực tiếp bóng đá hôm nay tax identification number issued for dependents simultaneously serves as vtv5 trực tiếp bóng đá hôm nay individual's tax identification number when vtv5 trực tiếp bóng đá hôm nay dependent incurs obligations to vtv5 trực tiếp bóng đá hôm nay state budget;

c) Enterprises, organizations, and individuals responsible for tax deduction and payment on behalf of others are issued a tax identification number for such purposes to fulfill tax declaration and payment on behalf of taxpayers;

d) Issued tax identification numbers cannot be reused to issue to another taxpayer;

dd) Tax identification numbers of enterprises, economic organizations, and other organizations remain unchanged after vtv5 trực tiếp bóng đá hôm nay transformation of business forms, sale, donation, inheritance;

e) Tax identification numbers issued to households, household businesses, and individual businesses are vtv5 trực tiếp bóng đá hôm nay tax identification numbers issued to individual representatives of vtv5 trực tiếp bóng đá hôm nay household, household businesses, and individual businesses.

...

Therefore, each individual is issued one tax identification number, which is vtv5 trực tiếp bóng đá hôm nay unique number used throughout vtv5 trực tiếp bóng đá hôm nay individual's lifetime.

Is it permissible for individuals in Vietnam to cancel their tax indentification number?(Image from Internet)

Is it permissible for individuals in Vietnam to cancel their tax indentification number?

According to Clause 2, Article 39 of vtv5 trực tiếp bóng đá hôm nayTax Administration Law 2019, for taxpayers who have registered directly with vtv5 trực tiếp bóng đá hôm nay tax authority, vtv5 trực tiếp bóng đá hôm nay validity term (cancellation of vtv5 trực tiếp bóng đá hôm nay tax identification number) is terminated in vtv5 trực tiếp bóng đá hôm nay following cases:

- Termination of business activities, no further tax obligations for non-business organizations;

- Revocation of vtv5 trực tiếp bóng đá hôm nay business registration certificate or an equivalent license;

- Division, merger, consolidation;

- Notification by vtv5 trực tiếp bóng đá hôm nay tax authority that vtv5 trực tiếp bóng đá hôm nay taxpayer is not operating at vtv5 trực tiếp bóng đá hôm nay registered address;

- Death, missing, loss of civil act capacity as prescribed by law;

- When a foreign contractor completes vtv5 trực tiếp bóng đá hôm nay contract;

- Contractors and investors participating in petroleum contracts when vtv5 trực tiếp bóng đá hôm nay contract ends or vtv5 trực tiếp bóng đá hôm nay entire entitlement under vtv5 trực tiếp bóng đá hôm nay petroleum contract is transferred.

From when can vtv5 trực tiếp bóng đá hôm nay tax identification number in Vietnambe used after being restored?

According to Clause 3, Article 40 of vtv5 trực tiếp bóng đá hôm nayTax Administration Law 2019:

Restoration of tax identification numbers

1. Taxpayers who registered together with business registration, cooperative registration, or business registration, if their legal status is restored as stipulated by vtv5 trực tiếp bóng đá hôm nay law on business registration, cooperative registration, business registration, will simultaneously have their tax identification numbers restored.

2. Taxpayers who registered directly with vtv5 trực tiếp bóng đá hôm nay tax authority must submit a dossier requesting vtv5 trực tiếp bóng đá hôm nay restoration of vtv5 trực tiếp bóng đá hôm nay tax identification number to vtv5 trực tiếp bóng đá hôm nay directly managing tax authority in vtv5 trực tiếp bóng đá hôm nay following cases:

a) A competent authority issues a document canceling vtv5 trực tiếp bóng đá hôm nay document revoking vtv5 trực tiếp bóng đá hôm nay business registration certificate or equivalent license;

b) When there is a demand to continue business activities after having submitted vtv5 trực tiếp bóng đá hôm nay dossier to terminate vtv5 trực tiếp bóng đá hôm nay validity of vtv5 trực tiếp bóng đá hôm nay tax identification number to vtv5 trực tiếp bóng đá hôm nay tax authority, but vtv5 trực tiếp bóng đá hôm nay tax authority has yet to issue a notice terminating vtv5 trực tiếp bóng đá hôm nay validity of vtv5 trực tiếp bóng đá hôm nay tax identification number;

c) When vtv5 trực tiếp bóng đá hôm nay tax authority issues a notice that vtv5 trực tiếp bóng đá hôm nay taxpayer is not operating at vtv5 trực tiếp bóng đá hôm nay registered address but has not yet revoked vtv5 trực tiếp bóng đá hôm nay license and vtv5 trực tiếp bóng đá hôm nay tax identification number's validity has not yet been terminated.

3. vtv5 trực tiếp bóng đá hôm nay tax identification number is resumed for use in economic transactions from vtv5 trực tiếp bóng đá hôm nay effective date of vtv5 trực tiếp bóng đá hôm nay decision on vtv5 trực tiếp bóng đá hôm nay restoration of vtv5 trực tiếp bóng đá hôm nay legal status by vtv5 trực tiếp bóng đá hôm nay business registration authority or vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay tax authority announces vtv5 trực tiếp bóng đá hôm nay restoration of vtv5 trực tiếp bóng đá hôm nay tax identification number.

4. vtv5 trực tiếp bóng đá hôm nay dossier requesting vtv5 trực tiếp bóng đá hôm nay restoration of vtv5 trực tiếp bóng đá hôm nay tax identification number includes:

a) A written request for vtv5 trực tiếp bóng đá hôm nay restoration of vtv5 trực tiếp bóng đá hôm nay tax identification number;

b) Other related documents.

vtv5 trực tiếp bóng đá hôm nay tax identification number is resumed for use in economic transactions from vtv5 trực tiếp bóng đá hôm nay effective date of vtv5 trực tiếp bóng đá hôm nay decision on vtv5 trực tiếp bóng đá hôm nay restoration of vtv5 trực tiếp bóng đá hôm nay legal status by vtv5 trực tiếp bóng đá hôm nay business registration authority or vtv5 trực tiếp bóng đá hôm nay date vtv5 trực tiếp bóng đá hôm nay tax authority announces vtv5 trực tiếp bóng đá hôm nay restoration of vtv5 trực tiếp bóng đá hôm nay tax identification number.