| THE MINISTRY OF FINANCE ------------- | SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom Happiness -------------- |
| No. 80/2004/TT-BTC | Hanoi, August 13, 2004 |
CIRCULAR
GUIDING THE IMPLEMENTATION OF THE PRIME MINISTERS DECISION NO. 75/1998/QD-TTG OF APRIL 4, 1998 PRESCRIBING TAX PAYERS IDENTIFICATION NUMBERS
Pursuant to the tax laws and ordinances, charge and fee ordinances;
Pursuant to the Customs Law;
Pursuant to the Prime Ministers Decision No. 75/1998/QD-TTg of April 4, 1998 prescribing tax payers identification numbers;
Pursuant to the Governments Decree No. 57/1998/ND-CP of July 31, 1998 detailing the Commercial Law on activities of goods export, import, processing and sale and purchase agency for foreign countries;
The Finance Ministry hereby guides the registration for the granting of tax payers identification numbers (called tax identification numbers for short) and the use thereof as follows:
I. GENERAL PROVISIONS ON TAX IDENTIFICATION NUMBERS
1. The conception of tax identification number:
A tax identification number is a sequence of numerals defined according to a unified principle for granting to each organization or individual subject to tax declaration, customs declaration and fees and/or charges to the tax and customs offices (hereinafter referred to collectively as tax payers). Tax identification numbers shall be used to identify tax payers and uniformly managed by the tax and customs offices throughout the country.
