đá bóng trực tiếpVietnam: How many tax identification number statuses are there according to Circular 86?

Vietnam: How many tax identification number statuses are there according to Circular 86?

Based on Appendix I issued withCircular No. 86/2024/TT-BTC(document effective from February 6, 2025) stipulating đá bóng trực tiếp list of tax identification statuses as follows:

- Code 00: Taxpayer has been issued a TIN;

- Code 01: Taxpayer ceased operations and completed đá bóng trực tiếp TIN cancellation procedures;

- Code 02: Taxpayer has transferred tax authority jurisdiction (awaiting acceptance by đá bóng trực tiếp new tax authority);

- Code 03: Taxpayer ceased operations but has not completed TIN cancellation procedures;

- Code 04: Taxpayer is active (applies to business households, individual businesses lacking complete taxpayer registration information);

- Code 05: Taxpayer temporarily ceased operations or business;

- Code 06: Taxpayer is not operating at đá bóng trực tiếp registered address;

- Code 07: Taxpayer is awaiting bankruptcy procedures;

- Code 09: Taxpayer is pending verification of operational status at đá bóng trực tiếp registered address;

- Code 10: TIN awaiting personal identification number updates.

Thus, there are a total of 10 tax identification statuses: codes 00, 01, 02, 03, 04, 05, 06, 07, 08, and 10.

Vietnam: How many tax identification statuses are there according to Circular 86? (Image from đá bóng trực tiếp Internet)

What is đá bóng trực tiếp classification oftax identification number structure by đá bóng trực tiếp tax authority in Vietnam from February 6, 2025?

Based on Clause 4, Article 5 ofCircular 86/2024/TT-BTC(document effective from February 6, 2025), stipulating đá bóng trực tiếp classification of đá bóng trực tiếp tax identification number structure issued by đá bóng trực tiếp tax authority as follows:

(1)A 10-digit TIN is used for enterprises, cooperatives, organizations with legal personality, or organizations without legal personality but directly emerging tax obligations (hereinafter referred to as independent units); individuals with foreign nationality or Vietnamese nationality living abroad without a personal identification number established from đá bóng trực tiếp National Population Database.

(2)A 13-digit TIN with a hyphen (-) to separate đá bóng trực tiếp first 10 numbers and đá bóng trực tiếp last 3 numbers is used for dependent units and other subjects specified in points c, e, g, Clause 4, Article 5 ofCircular 86/2024/TT-BTC.

(3)Taxpayers who are economic organizations, other organizations as specified in points a, b, c, d, n, Clause 2, Article 4 ofCircular 86/2024/TT-BTC, with or without legal personality, but directly emerging tax obligations and take full responsibility for all tax obligations before đá bóng trực tiếp law, are issued a 10-digit TIN. Dependent units established according to đá bóng trực tiếp law of these taxpayers, if tax obligations arise and they directly declare and pay taxes, are issued a 13-digit TIN.

(4)Foreign contractors, foreign subcontractors as specified in point đ, Clause 2, Article 4 ofCircular 86/2024/TT-BTC, registering to pay contractor tax directly with đá bóng trực tiếp tax authority, are issued a 10-digit TIN per contract. In cases where multiple foreign contractors fall under đá bóng trực tiếp category of directly paying tax to đá bóng trực tiếp tax authority under a single contractor agreement signed with đá bóng trực tiếp Vietnamese party and đá bóng trực tiếp contractors wish to declare and pay taxes separately, each foreign contractor is issued a separate 10-digit TIN.

If foreign contractors form a consortium with Vietnamese economic organizations to conduct business in Vietnam based on đá bóng trực tiếp contract and đá bóng trực tiếp parties in đá bóng trực tiếp consortium establish a Joint Operations Board, đá bóng trực tiếp Joint Operations Board carries out accounting, maintains a bank account, and is responsible for issuing invoices; or if a Vietnamese economic organization in đá bóng trực tiếp consortium is responsible for joint accounting and distributing profits to consortium members, it is issued a 10-digit TIN to declare and pay taxes for đá bóng trực tiếp contract.

If a foreign contractor, subcontractor has an office in Vietnam and has been declared, their contractor tax deducted and paid by đá bóng trực tiếp Vietnamese party, đá bóng trực tiếp foreign contractor, subcontractor is issued a 10-digit TIN to declare all other tax obligations (excluding contractor tax) in Vietnam and provides đá bóng trực tiếp TIN to đá bóng trực tiếp Vietnamese party.

(5)Foreign suppliers as specified in point c, Clause 2, Article 4 ofCircular 86/2024/TT-BTCwho do not yet have a TIN in Vietnam when directly registering with đá bóng trực tiếp tax authority, are issued a 10-digit TIN. đá bóng trực tiếp foreign supplier uses đá bóng trực tiếp issued TIN to directly declare and pay taxes or provides đá bóng trực tiếp TIN for organizations, individuals in Vietnam authorized by đá bóng trực tiếp foreign supplier, or provides it to commercial banks, payment intermediary service providers to deduct, pay taxes on their behalf and declare it in đá bóng trực tiếp Tax Deduction List for foreign suppliers in Vietnam.

(6)Organizations, individuals, deducting, and paying taxes on behalf of others, as specified in point g, Clause 2, Article 4 ofCircular 86/2024/TT-BTC, are issued a 10-digit TIN (hereinafter referred to as đá bóng trực tiếp substitute TIN) to declare and pay taxes on behalf of foreign contractors, foreign subcontractors, foreign suppliers, and individuals with business partnerships or cooperative agreements if they require a separate TIN for đá bóng trực tiếp business partnership agreement. Foreign contractors, foreign subcontractors, as specified in point d, Clause 2, Article 4 ofCircular 86/2024/TT-BTC, declared and paid contractor tax on their behalf by đá bóng trực tiếp Vietnamese party is issued a 13-digit TIN per their substitute TIN provided by đá bóng trực tiếp Vietnamese party to confirm đá bóng trực tiếp completion of contractor tax obligations in Vietnam.

When đá bóng trực tiếp taxpayer changes taxpayer registration information, temporarily ceases operations, resumes business before đá bóng trực tiếp deadline, cancels đá bóng trực tiếp TIN, or reinstates đá bóng trực tiếp TIN as regulated for taxpayer TINs, đá bóng trực tiếp substitute TIN is updated by đá bóng trực tiếp tax authority corresponding to đá bóng trực tiếp information, status of đá bóng trực tiếp taxpayer's TIN. đá bóng trực tiếp taxpayer is not required to submit đá bóng trực tiếp application as stipulated in Chapter 2, Chapter 3 ofCircular 86/2024/TT-BTCregarding substitute TINs.

(7)Operators, joint operations companies, joint venture enterprises, and organizations assigned by đá bóng trực tiếp Government of Vietnam to handle Vietnam's portion of profit-sharing in oil and gas fields in overlapping areas as specified in point h, Clause 2, Article 4 ofCircular 86/2024/TT-BTCare issued a 10-digit TIN per oil and gas agreement or equivalent document.

Contractors, investors participating in oil and gas contracts are issued a 13-digit TIN based on đá bóng trực tiếp 10-digit TIN of each oil and gas contract to fulfill separate tax obligations under đá bóng trực tiếp oil and gas contract (including corporate income tax related to đá bóng trực tiếp transfer of participation interests in đá bóng trực tiếp oil and gas contract).

đá bóng trực tiếp parent company - Vietnam Oil and Gas Group, representing đá bóng trực tiếp host country in receiving đá bóng trực tiếp portion of profits shared from oil and gas contracts, is issued a 13-digit TIN based on đá bóng trực tiếp 10-digit TIN of each oil and gas contract to declare and pay taxes on đá bóng trực tiếp profits shared per oil and gas contract.

(8)Organizations, individuals as specified in point m, Clause 2, Article 4 ofCircular 86/2024/TT-BTC, having one or more authorized tax collection contracts with a tax authority, are issued a substitute TIN to remit đá bóng trực tiếp collected taxpayer funds to đá bóng trực tiếp state budget.

What are regulations on theuse of tax identification numbers in Vietnam?

According to Article 35 of đá bóng trực tiếpLaw on Tax Administration 2019regarding đá bóng trực tiếp use of tax identification numbers as follows:

- Taxpayers must include their assigned TIN on invoices, documents, materials during business transactions; when opening deposit accounts at commercial banks, other credit institutions; when declaring, paying, exempting, reducing, and refunding taxes, and registering customs declarations as well as executing other tax-related transactions for all obligations to đá bóng trực tiếp state budget, even if đá bóng trực tiếp taxpayer conducts production and business activities in multiple locations.

- Taxpayers must provide their TIN to relevant agencies, organizations, or record đá bóng trực tiếp TIN on documents during administrative procedure processes under đá bóng trực tiếp single-window mechanism with tax management agencies.

- Tax management agencies, đá bóng trực tiếp State Treasury, commercial banks, organizations assigned tax collection responsibilities by tax authorities utilize taxpayers' TINs in tax management and revenue collection for đá bóng trực tiếp state budget.

- Commercial banks, other credit institutions must record TINs in đá bóng trực tiếp account opening records and transaction documents through đá bóng trực tiếp taxpayer's account.

- Other organizations, individuals involved in tax management must use taxpayers' issued TINs when providing information related to tax liability determination.

- When đá bóng trực tiếp Vietnamese party pays organizations, individuals conducting cross-border business activities based on digital platforms without a presence in Vietnam, they must use đá bóng trực tiếp issued TIN for these organizations, individuals to deduct and pay taxes on their behalf.