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What’s Tax Identification Number (TIN) in Vietnam?

Tax identification number (TIN) is issued to taxpayers according to tax law. In this article, Apluslaw will go into the structure and significance of Vietnamese Tins, outlining the process of obtaining one for residents, foreign investors, and entrepreneurs. 

What’s Tax Identification Number?

Tax identification number (TIN) or tax code is a sequence of 10 or 13 digits and other characters issued by tax authorities to taxpayers. Specific according to Clause 5 Article 3 of the Law on Tax Administration 2019:

“Article 3. Definitions

5. Tax code is a series of numbers consisting of 10 digits or 13 digits and other characters issued by tax authorities to taxpayers for tax management.” 

Thus, according to the above regulations, TIN is a unique 10 or 13-digit code assigned to individuals, businesses, and organizations for tax administration purposes. It is a mandatory requirement for any entity engaging in taxable activities in Vietnam.

Types of Tax Identification Number?

There are 02 types of licensed tax codes that are 10-digit TINs and 13-character TINs. According to Article 2 of Article 30 of the Law on Tax Administration 2019, types of tax codes include:

“Article 30. Applying for taxpayer registration and TIN issuance

2. Types of tin boxes:

a) The 10 -digit news will be granted to businesses and organizations as legal; Representatives of households, family businesses and other individuals;

b) The 13 -character tin box will be granted to dependent units and other entities.”

While there are technically only these two types, it’s important to note the recent introduction of a fee-based identification number required for all tax payments in Vietnam. This separate number is obtained from the tax authority and works with your standard TIN.

Procedures for granting Tax Identification Numbers to foreign enterprises doing business in Vietnam

Before the first activity of production, business, organizations and individuals must register taxes and get a tax code.

According to Clause 1 Article 30 Law on Tax Administration 2019, enterprises must carry out the following procedures:

“Article 30. Applying for taxpayer registration and TIN issuance

1. Taxpayers must apply for taxpayer registration and shall be issued with TINs by tax authorities before beginning their business operations or incurring amounts payable to the state budget. The following entities shall apply for taxpayer registration:

a) Enterprises, organizations and/or individuals shall apply for taxpayer registration through the interlinked single-window system together with enterprise, cooperative or business registration (hereinafter referred to as “business registration”) as prescribed in the Law on Enterprises and other relevant regulations;

b) Organizations and individuals beside those stipulated in Point a of this clause shall register directly with tax authorities as regulated by the Minister of Finance.”

Thus, foreign-invested enterprises do not need to register tax directly at the Tax Authority but through the interlinked single-window system with business registration procedures.

Procedures for issuing Tax Identification Numbers for foreigners working in Vietnam

Foreigners working in Vietnam who generate income (taxpayers) can choose to authorize a company to proceed with tax code registration or directly register the tax code at the local tax office. For those registering at the tax office, the procedure is as follows: 

Step 1: Submit tax documents 

Within 10 days from the tax obligation arises, taxpayers can prepare the tax registration dossier to be submitted to the tax office where the work is carried out through:

• Submitting paper documents directly to the tax authority;
• Submitting paper documents via postal services;
• Submitting tax documents through the e-portal of the General Department of Taxation or the National Public Service Portal. 

The dossier includes:

• Tax registration form according to form 05-DK-TCT under Circular 105/2020/TT-BTC
• Passport

Step 2: Tax authorities receive and check the tax registration dossier 

Within 03 days from the date of receiving the dossier, the tax office where the income is generated will issue the Tax Registration Certificate to the individual.

Therefore, the tax registration procedure for individuals working in Vietnam is quite simple and quick. However, for convenience and to avoid language-related issues, taxpayers should authorize the company to assist with tax registration.

Tax consulting services for foreigners

Navigating the tax landscape in Vietnam can be a complex endeavor, especially for foreigners. Obtaining a Tax Identification Number (TIN) is often the first hurdle, and even seemingly straightforward procedures can become entangled in bureaucracy. At Apluslaw, we understand the challenges foreigners face, and our dedicated tax service is here to guide you through the process efficiently and effectively. Whether you’re a seasoned professional with a work visa or a budding entrepreneur venturing into the Vietnamese market, our team of legal experts possess the experience and knowledge to ensure your TIN application is handled swiftly and accurately. We’ll break down the procedures, gather the necessary documentation, and represent you before the tax authorities, saving you valuable time and minimizing potential roadblocks. Don’t let tax concerns hold you back from pursuing your opportunities in Vietnam. Let Apluslaw be your trusted partner in securing your TIN and ensuring a smooth start to your financial journey in this dynamic country. Contact us today for a consultation and experience the Apluslaw difference.

Lawyers provide tax legal advice

With a team of experienced, talented, enthusiastic and dedicated lawyers, A+ Law is proud to be the leading unit in consulting and resolving tax issues for foreign investors including the following services:

• Consulting on determining tax obligations: tax amount payable, tax exemption, tax reduction, tax deduction, tax calculation price, tax rate.
• Consulting on procedures: registration, declaration, tax payment, tax settlement, inspection and handling of violations, tax complaints.
• Consulting on accounting regimes: accounting standards, invoices, documents.
• Consulting on cooperation and business plans: forecasting arising tax obligations
• Authorized representative to carry out tax procedures.

Reasons for choosing Law A+:

Good expertise, lots of experience

A+ Law’s team of lawyers are all excellent lawyers, familiar with legal regulations, and understand how litigation agencies and Party supervision agencies operate. In addition, A+ lawyers have fought and are experienced in criminal cases.

Understanding

A+ Lawyer understands the fear and confusion of clients when faced with a situation where they may have to go to jail, may be unjustly wronged, and wishes to receive full support 24/7 from expertise to safety. psychological mind. Therefore, we will do our best to bring peace of mind and fairness to our customers and clients.

Committed to the end

The journey to achieving justice for customers may not be smooth and straightforward. That journey may take many years and many levels of trial. A+ Lawyer commits to accompany and protect clients until justice and fairness are achieved.

In conclusion, before the company is put into operation, businesses, organizations and individuals must register tax and receive tax code. If you still have any questions related to this issue, please contact lawyer A+ via email: contact@apluslaw.vn or via phone number: 0899511010 for support and advice.