Personal tax identification number invalidation service in Vietnam

Tax is a source of state budget revenue in which organizations, households, business households, and individuals need to comply with tax laws and fulfill tax payment obligations. Each individual will be issued a unique tax identification number. It is a way to help tax authorities monitor and manage the tax payment obligations of individuals quickly and effectively, avoiding tax evasion and tax fraud. However, if you no longer generate taxable income, then it is necessary to carry out the procedure for invalidation of the tax identification number. In order for this procedure to take place quickly and accurately, please refer to the personal tax code invalidation service of Viet An Tax Agent right below.

Cases of personal tax identification number invalidation

Pursuant to the provisions of Clauses 1 and 2, Article 39 of the Law on Tax Administration No. 38/2019/QH14, in the following cases, taxpayers will be invalidated tax identification numbers, specifically:

• In case of tax registration at the same time as enterprise registration, the personal tax identification number shall be terminated in the following cases:
  • The taxpayer terminates business activities, conducts procedures for enterprise dissolution or bankruptcy.
  • Competent agencies shall revoke business registration licenses.
  • The unit is divided, separated, merged or consolidated.
• For taxpayers who register tax directly with tax authorities, their tax identification numbers will be invalidated if they fall into one of the cases listed below:
  • Terminate the business or not incur any tax liability.
  • The taxpayer is notified by the tax authority that the taxpayer is not operating at the registered address.
  • Being a foreign contractor when the labor contract has been terminated in the territory of Vietnam.
  • Individuals who die/go missing or lose their civil act capacity in accordance with law.

Benefits when using the personal tax identification number termination service of Viet An tax agent

When using our personal tax identification number termination service, customers will:

Procedures for invalidation of personal tax identification numbers

Implementation timeline

• In case the taxpayer registers directly with the tax authority: Within 10 working days from the date of issuance of the written request for termination of business operation or termination of the contract, the individual must submit the dossier to the tax authority directly managing it.
• In case the taxpayer registers together with the business registration license of the enterprise, the procedures for terminating the tax identification number shall be carried out through the registration of dissolution or termination of operation at the business registration agency in accordance with law.

Is there a penalty for forgetting to invalidate an individual tax identification number?

The taxpayer is obliged to complete the tax identification number termination dossier within 10 working days from the issuance of the written termination of operation or business termination unit. If it has been more than 10 days and you have not registered for tax invalidation, then:

• Overdue for less than 30 days, taxpayers will be fined from 1 to 3 million VND.
• Overdue from 31 to 90 days, the fine will be from 3 to 6 million VND.
• Overdue for 91 days or more, or failing to register for invalidation of tax identification numbers, taxpayers will be fined from 6 to 10 million.

Dossiers to be prepared to proceed with the invalidation of personal tax identification numbers

When you use the personal tax identification number termination service of Viet An tax agent, you need to prepare the following documents:

• Information related to personal tax identification numbers.
• Other relevant papers such as a copy of the dissolution decision; A copy of the decision on division, merger or merger if the individual registers the tax identification number together with the business registration of the enterprise.

Some related questions

Is it possible to restore my personal tax identification number after termination?

In case the taxpayer registers tax together with the business registration of the enterprise, in case the business unit is licensed to resume operation, the tax identification number will be automatically restored.

If the taxpayer registers the tax identification number directly with the managing tax authority, when there is a need for re-issuance, it is necessary to prepare a dossier of request for restoration of the tax identification number.

How to know if you have 2 tax identification numbers

To look up whether they have 2 tax codes, taxpayers can look up online on the website of the General Department of Taxation or the Tax Identification Number website. While looking for information, you just need to enter the CCCD number and confirmation code then click on the “Lookup” box to display the results.

Please contact Viet An Tax Agent if you want to use the personal tax code invalidation service!