{"id":2904,"date":"2024-07-18T14:24:48","date_gmt":"2024-07-18T07:24:48","guid":{"rendered":"https:\/\/apluslaw.vn\/en\/?p=2904"},"modified":"2025-02-13T14:31:21","modified_gmt":"2025-02-13T07:31:21","slug":"tax-code-in-vietnam","status":"publish","type":"post","link":"https:\/\/apluslaw.vn\/en\/research\/tax-code-in-vietnam.html","title":{"rendered":"What\u2019s Tax Identification Number (TIN) in Vietnam?"},"content":{"rendered":"

Tax identification number (TIN) is issued to taxpayers according to tax law. In this article, <\/span>Apluslaw<\/b><\/a><\/span> will go into the <\/span>structure and significance of Vietnamese Tins, outlining the process of obtaining one for residents, foreign investors, and entrepreneurs.\u00a0<\/span><\/p>\n

\"foreign
Lawyer consulting on foreign investment for enterprise.<\/figcaption><\/figure>\n

What\u2019s Tax Identification Number<\/b>?<\/b><\/h2>\n

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<\/a><\/span>:<\/span><\/p>\n

\u201cArticle 3. Definitions<\/i><\/b><\/span><\/p>\n

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.\u201d\u00a0<\/i><\/span><\/p><\/blockquote>\n

\"tax
Tax identification number (TIN) is commonly known as tax code.<\/figcaption><\/figure>\n

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.<\/span><\/p>\n

Types of Tax Identification Number?<\/b><\/h2>\n

There are 02 types of licensed tax codes<\/i><\/b> that are 10-digit TINs and 13-character TINs. According to Article 2 of Article 30 of the Law on Tax Administration 2019<\/a><\/span>, types of tax codes include:<\/span><\/p>\n

“Article 30. Applying for taxpayer registration and TIN issuance<\/i><\/b><\/span><\/p>\n

2. Types of tin boxes:<\/i><\/span><\/p>\n

a) The 10 -digit news will be granted to businesses and organizations as legal; Representatives of households, family businesses and other individuals;<\/span><\/i><\/span><\/p>\n

b) The 13 -character tin box will be granted to dependent units and other entities.\u201d<\/span><\/i><\/span><\/p><\/blockquote>\n

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

Procedures for granting Tax Identification Numbers to foreign enterprises doing business in Vietnam<\/b><\/h2>\n

Before the first activity of production, business, organizations and individuals must register taxes and get a tax code.<\/span><\/p>\n

According to Clause 1 Article 30 Law on Tax Administration 2019<\/a><\/span>, enterprises must carry out the following procedures:<\/span><\/p>\n

\u201cArticle 30. Applying for taxpayer registration and TIN issuance<\/i><\/b><\/span><\/p>\n

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:<\/i><\/span><\/p>\n

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 \u201cbusiness registration\u201d) as prescribed in the Law on Enterprises and other relevant regulations;<\/span><\/i><\/span><\/p>\n

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.”<\/em><\/span><\/p><\/blockquote>\n

\"tax
Business, organizations and individuals must register taxes and receive tax codes before the business operates.<\/figcaption><\/figure>\n

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.<\/span><\/p>\n

Procedures for issuing Tax Identification Numbers for foreigners working in Vietnam<\/b><\/h2>\n

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:\u00a0<\/span><\/p>\n

Step 1: Submit tax documents\u00a0<\/b><\/p>\n

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:<\/span><\/p>\n