THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
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No. 10/2006/TT-BTC
Hanoi, February 14, 2006
 
CIRCULAR
GUIDING THE IMPLEMENTATION OF THE PRIME MINISTER’S DECISION No. 75/1998/QD-TTg OF APRIL 4, 1998, PROVIDING FOR TAXPAYERS’ IDENTIFICATION NUMBERS
Pursuant to tax laws and ordinances, charge and fee ordinances;
Pursuant to the Customs Law;
Pursuant to the Prime Minister’s Decision No. 75/1998/QD-TTg of April 4, 1998, providing for taxpayers’ identification numbers;
The Ministry of Finance hereby guides the registration and grant of identification numbers of tax-paying organizations and individuals (called tax identification numbers for short) and the use thereof as follows:
I. GENERAL PROVISIONS ON TAX IDENTIFICATION NUMBERS
1. Definition of tax identification number: A tax identification number is a sequence of numerals encoded according to a unified principle and granted to every organization or individual that pays taxes, charges, fees and other revenues according to the provisions of laws and ordinances on taxes, charges and fees (hereinafter referred to collectively as tax laws), including import tax and export tax. Tax identification numbers are used to identify each tax-paying organization or individual and are managed uniformly throughout the country.
2. Subjects to be granted tax identification numbers: All organizations and individuals that pay taxes to tax offices and customs offices according to the provisions of tax laws (excluding subjects only liable to pay housing tax, agricultural land-use tax, land use levy, tax on transfer of land-use rights, and individuals paying registration fees).
3. Structure of tax identification number: A tax identification number is a sequence of numerals divided into the following groups:
N1N2- N3N4N5N6N7N8N9- N10- N11N12N13
In which:
The first two numerals N1N2 represent the province code according to the list of province codes promulgated together with this Circular (not printed herein).
The seven numerals N3N4N5N6N7N8N9 are ordinal numbers starting from 0000001 to 9999999. N10 is the control numeral.
The ten numerals from N1 to N10 are granted to independent tax-paying organizations and individuals and principal units.
The three numerals N11N12N13 are ordinal numbers starting to 001 to 999 assigned to dependent units or branches.
4. Principles for the grant of tax identification numbers
One tax-paying organization or individual shall be granted a sole tax identification number for use throughout the course of operation from its establishment till the termination of its existence. The taxpayer shall use his/her/its tax identification number for declaration and payment of all kinds of tax payable, including cases where the taxpayers pays taxes for different business lines or for production and business activities carried out in different geographical areas.
A tax identification number is associated with the existence of a tax-paying organization or individual. A granted tax identification number shall not be re-granted to another tax-paying organization or individual. When tax-paying organizations or individuals cease to exist, their tax identification numbers shall be no longer valid for use. For enterprises and business organizations which cease to exist, their tax identification numbers shall be closed and must not be reused. Tax identification numbers already granted to individuals being owners of private enterprises, heads of business households or business individuals shall not change throughout their life. In cases such individuals cease but later resume their business activities, they shall still have to use the previously granted tax identification numbers. Tax offices shall only grant a sole tax identification number once to a tax registrant.
4.1. Ten-numeral tax identification numbers (N1N2-N3N4N5N6N7N8N9-N10) shall be granted to all tax-paying organizations and individuals, except for cases defined at Point 4.2 below where 13-numeral tax identification numbers shall be granted.
4.2. Thirteen-numeral tax identification numbers (N1N2-N3N4N5N6N7N8N9-N10- N11N12N13) shall be granted to:
- Branches and representative offices of enterprises, which conduct business activities and register and pay taxes directly with tax offices (except for branches of foreign companies headquartered in foreign countries);
- Dependent cost-accounting member enterprises of corporations;
- Contractors to oil and gas prospecting, exploration and exploitation contracts (except for contract-administering contractors); contracts and sub-contractors that do not directly pay taxes to tax offices.
- Non-business units dependent to corporations and enterprises, which generate taxable revenues;
- Owners of private enterprises, business individuals and heads of business households who have their business establishments or shops located in different districts, provincial capitals or provinces. These individuals shall, apart from the principal ten-numeral tax identification numbers, be also granted 13-numeral tax identification numbers to make tax declaration and payment for their establishments or shops to tax offices that directly manage and collect taxes from such establishments and shops.
- Cooperative members, individuals and groups of individuals belonging to economic organizations, who do business on a contractual basis, take own responsibility for their business results and pay taxes directly to tax offices.
Subjects defined at Point 4.2 above are hereinafter referred to as “dependent units.” Units having dependent units are hereinafter referred to as “managing units.” Dependent units, whether practicing independent or dependent cost-accounting, shall be granted 13-numeral tax identification numbers.
For dependent units which are managed by managing units but register and pay taxes directly with tax offices, their managing units (having ten-numeral tax identification numbers) shall have to declare these units in the list of dependent units so that tax offices shall grant them 13-numeral tax identification numbers. Where the managing units fail to make additional declaration of their dependent units, these units shall have to make declaration and registration directly with tax offices so as to be granted tax identification numbers. Tax offices shall send notices on 10-numeral tax identification numbers to these units for use in tax declaration and payment.
5. Certification of the grant of tax identification numbers
5.1. Tax registration certificates: Tax-paying organizations and individuals that have completed the procedures for tax identification number registration shall be certified by tax offices as having been granted tax identification numbers in the form of tax registration certificate, made according to form No. 10-MST (not printed herein) (except for individuals liable to pay income tax on high-income earners).
5.2. Personal tax identification number cards: Individuals liable to pay income tax on high-income earners who have completed the procedures for tax identification number registration shall be granted personal tax identification number cards, made according to form No. 12-MST (not printed herein).
5.3. Tax identification number notices: Taxpayers that are ineligible for being granted tax registration certificates shall be issued by tax offices tax identification number notices, made according to form No. 11-MST (not printed herein).
6. Tax registration: Tax-paying organizations and individuals shall have to make tax registration according to a set form with tax offices within 10 days as from: the date of grant of business registration certificates or the date of commencement of business activities which do not require business registration certificates, or the date of arising of tax obligations, in cases where taxpayers are non-business organizations or individuals.
7. Changes in tax registration information: If there is any change in tax registration information, tax-paying organizations and individuals shall have to make additional notification thereof according to form No. 08-MST (not printed herein) to their managing tax offices within 10 days as from the date of change in information or before the termination of all activities that give rise to tax obligations.
8. Closure of tax identification numbers: Closure of tax identification numbers means the determination by tax offices that tax identification numbers are no longer valid for use. Tax identification numbers shall be closed when business organizations dissolve, go bankrupt or cease to exist, business individuals flee, die, are missing or have their civil act capacity restricted or lost, or tax obligations terminate; for foreign contractors or sub-contractors that pay taxes through Vietnamese parties, upon the termination of contracts, Vietnamese parties shall have to carry out procedures for closing tax identification numbers of such foreign contractors or sub-contractors. Tax offices shall make public the lists of closed tax identification numbers. Closure of tax identification numbers is followed by invalidation of tax registration certificates. Tax-paying organizations and individuals must not use the closed tax identification numbers notified by tax offices.
II. PROCEDURES FOR REGISTRATION OF TAX IDENTIFICATION NUMBERS
1. Places of registration and time limit for the grant of tax identification numbers
Enterprises, units and organizations engaged in production, business or service provision shall carry out registration procedures for the grant of tax identification numbers (hereinafter called tax identification number registration for short) at Tax Departments of provinces and centrally-run cities (hereinafter called provinces for short). Business individuals and households shall make tax identification number registration at Tax Sub-Departments of districts, provincial capitals or cities.
Tax offices shall have to grant tax identification numbers within 5 days, for tax registration dossiers submitted directly to Tax Departments, and within 10 days, for dossiers submitted directly to Tax Sub-Departments, after receiving complete dossiers of application for tax identification numbers (excluding the time for revision or supplementation of information wrongly or inadequately declared by tax-paying organizations or individuals in their dossiers). Days referred to in this Circular are working days specified in the Labor Code.
2. Tax registration declaration forms: Tax registration declaration forms include:
Form No. 01-DK-TCT: For use by organizations that produce and trade in goods and/or provide services, except dependent units.
Form No. 02-DK-TCT: For use by dependent units of organizations that produce and trade in goods and/or provide services.
Form No. 03-DK-TCT: For use by individuals or groups of individuals that produce and trade in goods and/or provide services.
Form No. 03.1-DK-TCT: For use by individuals who declare and pay taxes for their shops based outside the localities where their principal business units are located.
Form No. 04-DK-TCT: For use by foreign contractors or sub-contractors registering and paying taxes directly with Vietnamese tax offices.
Form No. 04.1-DK-TCT: For use by Vietnamese parties signing contracts with foreign contractors and having the responsibility to pay taxes for foreign contractors or sub-contractors.
Form No. 04.2-DK-TCT: For use by foreign contractors and sub-contractors and foreign parties to business cooperation contracts paying taxes through Vietnamese parties.
Form No. 05-DK-TCT: For use by individuals paying taxes under the Ordinance on Income Tax on High-Income Earners.
Form No. 06-DK-TCT: For use by diplomatic missions and representative offices of international organizations in Vietnam (according to the form defined in Circular No. 08/2003/TT-BTC of January 15, 2003).
Tax-paying organizations and individuals may receive tax registration declarations forms at the nearest tax office, get copies of forms enclosed with this Circular, or print the forms from the General Department of Tax’s website (at www.gdt.gov.vn). Tax-paying organizations and individuals may come to any tax office to ask for guidance on the declaration of tax registration. Tax registration dossiers shall be submitted directly or sent via mail to tax offices defined at Point 1 above.
For documents and dossiers which must be notarized as required in this Circular, if tax-paying organizations and individuals do not have enough time for the notarization, they may submit unnotarized copies but must produce their originals when submitting tax identification number registration dossiers. Tax officers who receive dossiers shall compare the copies with their originals, sign in the copies and return the originals to the submitters.
3. Dossiers of tax identification number registration
3.1. For business organizations (except dependent units), a dossier of tax identification number registration comprises:
- The tax registration declaration, made according to Form No. 01-DK-TCT and lists enclosed therewith (if any).
- The business registration certificate (notarized copy) or the license for foreign investment in Vietnam (copy).
- The establishment decision (copy), if any.
3.2. Dossiers of tax identification number registration for dependent units: Tax offices which manage the managing units shall grant tax identification numbers to the managing units and concurrently to every dependent unit on the list of dependent units, including those located in other provinces. The managing units shall have to notify their dependent units of their tax identification numbers (13-numeral numbers).
The dependent units shall make declaration with the tax offices which directly manage them so as to be granted tax registration certificates by submitting the following papers:
- The tax registration declaration, made according to form No. 02-DK-TCT and lists enclosed therewith (if any). On the tax registration declaration, the 13-numeral tax identification number notified by their managing unit must be written.
- The business registration certificate of the branch (notarized copy) or the license for foreign investment in Vietnam (copy).
3.3. For business individuals, groups of businesspeople and business households, a dossier of tax identification number registration comprises:
- The tax registration declaration, made according to form No. 03-DK-TCT, enclosed with a list of stores and shops located outside districts, provincial capitals or provinces where the main establishments are located (if any).
- The business registration certificate (notarized copy).
* For individuals having stores or shops located outside provinces, districts or provincial capitals where the main establishments are located and declaring and registering tax payment with the tax offices of localities where their stores or shops are located, a tax payment registration dossier comprises:
- The declaration on tax payment registration, made according to form No. 03.1-DK-TCT.
- The business registration certificate of the branch (notarized copy).
In this case, tax offices shall only issue the tax identification number notices.
3.4. For foreign contractors and sub-contractors that directly pay taxes in Vietnam, a dossier of tax identification number registration comprises:
- The tax registration declaration, made according to form No. 04-DK-TCT, enclosed with a list of sub-contractors (if any).
- The license for business operation in Vietnam.
3.5. Dossiers of tax identification number registration to be submitted by Vietnamese parties signing contracts with foreign contractors or business cooperation contracts and having the responsibility to pay taxes for foreign contractors and sub-contractors: Vietnamese parties signing contracts with, and paying taxes for, foreign contractors shall be granted 10-numeral tax identification numbers to declare and pay taxes for foreign contractors or sub-contractors. If the Vietnamese parties are enterprises which have their own tax identification numbers, they must not use such tax identification numbers to declare and pay taxes for foreign contractors or sub-contractors.
A dossier of tax identification number registration to be submitted by a Vietnamese party signing contracts and paying taxes for foreign contractors or sub-contractors comprises:
- The tax registration declaration, made according to form No. 04.1-DK-TCT, enclosed with a list of foreign contractors and sub-contractors for whom the Vietnamese party pays taxes.
- The contract signed with the foreign contractor (the Vietnamese extract).
Foreign contractors and sub-contractors on the list shall be granted 13-numeral tax identification numbers based on the tax identification numbers used by contractual Vietnamese parties to pay tax for such foreign contractors and sub-contractors. These 13-numeral tax identification numbers shall be used to identify payable and paid tax amounts of each foreign contractor or sub-contractor when the contractual Vietnamese parties declare and pay taxes for them to tax offices. The Vietnamese parties shall have to carry out procedures to close 13-numeral tax identification numbers of foreign contractors upon the termination of contracts signed with foreign contractors or sub-contractors.
3.6. For foreign contractors, sub-contractors and foreign parties to business cooperation contracts that pay taxes through Vietnamese parties, a dossier comprises:
- The tax registration declaration, made according to form No. 04.2-DK-TCT.
- The contract signed with the Vietnamese party (the Vietnamese extract).
3.7. A dossier of tax identification number registration for individuals paying income tax on high-income earners comprises:
- The tax registration declaration, made according to form No. 05-DK-TCT.
- The people’s identity card or passport, for foreigners (copy).
- Two 2 cm x 3 cm-sized photos of the tax registrant (one to be stuck on the tax registration declaration and the other to be stuck on the tax identification number card).
Individuals who directly declare and pay income tax on high-income earners to tax offices shall submit dossiers of tax identification number registration to such tax offices so as to be granted personal tax identification number cards.
Individuals who regularly pay income tax on high-income earners through income-paying agencies shall submit tax registration declarations to such agencies. The income-paying agencies shall receive tax registration declarations of individuals for submission to tax offices directly managing tax collection. Tax offices shall grant personal tax identification number cards through the income-paying agencies to each individual. Each income-paying agency shall be granted a tax identification number for use for declaration and payment of income tax as well as taxes for its business activities (if any).
3.8. For diplomatic missions, consulates and representative offices of foreign organizations in Vietnam (eligible for VAT refund), a dossier of tax identification number registration comprises:
- The tax registration declaration, made according to form No. 06-DK-TCT.
3.9. For organizations authorized to collect taxes, charges, fees and other revenues according to the provisions of law; project owners, principal foreign contractors of ODA projects; and non-business units withholding income tax on high-income earners, a dossier of tax identification number registration comprises:
- The tax registration declaration, made according form No. 01-DK-TCT (filling in elements 1, 2, 3, 4, 12 and 18 only). Particularly for organizations and individuals collecting charges and fees belonging to the state budget, they shall make charge and fee collection registration declarations according to form No. 1 issued together with the Finance Ministry’s Circular No. 63/2002/TT-BTC of July 24, 2002, providing guidance on charges and fees. Each charge- and fee-collecting unit shall be granted a tax identification number for use for declaration and payment of charges and fees as well as taxes for its production, business or service provision (if any).
4. Other provisions on tax registration dossiers
For a number of special business lines and professions licensed by ministries or branches (such as credit, law practice, petroleum, insurance…), such licenses shall be used instead of business registration certificates in the above-said tax identification number registration dossiers.
Enterprises may carry out procedures for tax registration and seal carving at the same time, but upon receiving tax registration certificates, enterprises shall have to additionally submit their seal specimens enclosed with signatures of persons who have signed tax registration dossiers already submitted to tax offices.
5. Guidance on some specific cases:
5.1. According to regulations, an individual can own only one private enterprise or one business household. Through tax registration, if an individual is detected to own many private enterprises or business households, he/she shall be handled by the tax office and the business registration certificate-granting agency according to the provisions of law. If such establishment conducts business activities, pending the withdrawal of its business registration certificate by the granting agency, the tax office shall have to issue to it a temporary 13-numeral tax identification number notice (this 13-numeral tax identification number is made based on the 10-numeral tax identification number of the owner of the private enterprise or business household granted upon the first declaration for tax identification number registration).
5.2. For corporations having more than 1,000 dependent units hierarchically organized from the provincial to commune level, provincial-level dependent units shall be allowed to use form No. 01-DK-TCT to make tax registration declaration and must fully declare their subordinate units located in the same province in the “list of dependent units.” These provincial-level dependent units shall be granted 10-numeral tax identification numbers and their subordinate units shall be granted 13-numeral ones.
5.3. Consignment business households shall make tax registration declarations at Tax Sub-Departments of districts or provincial capitals where their heads’ permanent residence is registered (according to form 03-DK-TCT) so as to be granted tax identification numbers. They shall have to write the granted tax identification numbers on tax payment vouchers and vouchers related to their consignment business.
5.4. For administrative and non-business units which have no business function but are engaged in activities for which custom procedures must be carried out such as for the receipt of foreign aid goods, including project management boards under state agencies, hospitals, schools and the like, before carrying out customs procedures, they must make tax identification number registration at tax offices of the localities where the units are headquartered.
5.5. After being granted tax identification numbers, if organizations or individuals conduct new production or business activities in or expand their business to other provinces and cities (without establishment of branches or dependent units), they shall have to make tax payment registration with the tax offices of such new localities according to the provisions of tax laws and ordinances. This tax declaration aims to register tax payment and notify tax identification numbers to the new tax offices, not for being granted new tax identification numbers (the granted tax identification numbers must be written on these tax registration declarations).
6. Re-grant of tax registration certificates: Tax offices shall re-grant tax registration certificates and personal tax identification number cards in the following cases:
6.1. Loss of tax registration certificates: When losing their tax registration certificates, tax-paying organizations and individuals must declare the tax offices that directly manage them so as to be re-granted tax registration certificates. A dossier of application for re-grant of tax registration certificate comprises:
- An application for re-grant of tax registration certificate, clearly stating the name, address, tax identification number, reasons for loss, the place where the certificate was lost, the request for re-grant and commitment to bear responsibility for the declaration and the use of the tax identification number.
- The business registration certificate (notarized copy).
Tax offices shall re-grant tax registration certificates within 5 days after receiving complete dossiers as prescribed.
6.2. Change of contents of tax registration certificates: When contents of tax registration certificates are changed, tax-paying organizations or individuals must carry out the procedures as guided in Section III below so as to be granted by tax offices adjusted tax registration certificates.
6.3. Torn or worn-out tax registration certificates: If their tax registration certificates are torn or worn-out, tax-paying organizations or individuals shall carry out procedures so as to be re-granted tax registration certificates. A dossier of application for re-grant of tax registration certificate comprises:
- An application for re-grant of tax registration certificate.
- The torn or worn-out original tax registration certificate.
Tax agencies shall re-grant tax registration certificates with the same contents within 5 days after receiving complete dossiers as prescribed.
6.4. Re-grant of personal tax identification cards: Individuals who lost their personal tax identification cards or have torn or worn-out cards should file their applications to tax offices for the re-grant thereof. Such an application should clearly state the applicant’s tax identification number, full name, number of the identity card or passport (for foreigners) and the place where the card was granted. In case of renewal of cards, the old cards must be handed over to tax offices. Tax offices shall re-grant personal tax identification number cards within 5 days after receiving applications for card renewal.
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