Circular No. 80/2004/TT-BTC dated August 13, 2004 of the Ministry of Finance guiding the implementation of the Prime Minister’s Decision No. 75/1998/QD-TTg dated April 4, 1998 prescribing tax payers’ identification numbers

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.

2. Tax identification number grantees include all organizations and individuals subject to tax declaration and registration, customs declaration, declaration of taxes, charges and/or fees prescribed in the tax laws, the Customs Law, and the tax, charge and fee ordinances (except for the subjects only liable to pay house and land tax or agricultural land use tax).

3. Structure of tax identification numbers:

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 are the province code prescribed according to the list of province codes promulgated together with this Circular (not printed herein).

The seven numerals N₃N₄N₅N₆N₇N₈N₉ are ordinal numbers starting from 0.000.001 to 9.999.999. The numeral N₁₀ is the control numeral.

The ten numerals from N₁ to N₁₀ are granted to independent tax payers and principal units.

The three numerals N₁₁N₁₂N₁₃ are ordinal numbers starting from 001 to 999 assigned to dependent units one after another.

4. Principles for the granting of tax identification numbers:

One tax payer shall be granted only a single tax identification number for use throughout the course of operation from its establishment till the termination of its existence. The tax identification number shall be used for declaration and payment of all kinds of tax payable by such subject, including cases where the tax payer deals in different business lines or carry out its production and/or business activities in different geographical areas.

A tax identification number is associated with the existence of a tax payer. The already granted tax identification numbers shall not be reused for granting to other tax payers. When a tax payer ceases to exist, its tax identification number 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 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, even in cases where such individuals cease their business activities but later resume such business activities, they still have to use the already granted tax identification number. The tax offices shall grant a tax identification number only once to a tax registrant.

4.1. Ten-numeral tax identification numbers (N₁N₂ - N₃N₄N₅N₆N₇N₈N₉ - N₁₀) shall be granted to:

- State enterprises, including independent enterprises, corporations, independent cost-accounting member enterprises of corporations;

- Foreign-invested enterprises and foreign parties to business cooperation contracts under the Law on Foreign Investment in Vietnam; Vietnamese parties signing contracts with foreign contractors and having the responsibility to pay taxes on behalf of foreign contractors and sub-contractors; foreign organizations and individuals doing business in Vietnam not under the Law on Foreign Investment in Vietnam but directly declaring and paying taxes; contractors being persons or companies executing oil and gas prospection, exploration and exploitation contracts; foreign companies branches licensed to operate in Vietnam.

- Project owners, foreign principal contractors of ODA projects, foreign diplomatic missions, foreign consulates and international organizations representative offices in Vietnam, which must make tax registration in order to enjoy tax reimbursement;

- Limited liability companies, joint-stock companies; partnerships;

- Cooperatives;

- Owners of private enterprises;

- Business individuals, heads of business households, groups of independent business people, and other business subjects;

- Individuals paying taxes under the Ordinance on Income Tax on High-Income Earners;

- Units authorized to collect taxes, units collecting charges, fees and other revenues as prescribed by law;

- Economic organizations of political, socio-political, social, socio-professional organizations, peoples armed force units and other non-business organizations and units.

4.2. 13-numeral tax identification numbers (N₁N₂ - N₃N₄N₅N₆N₇N₈N₉ - N₁₀ -N₁₁N₁₂N₁₃) shall be granted to:

- Branches and representative offices of enterprises conducting business activities and registering tax payment directly with tax offices;

- Dependent cost-accounting member enterprises of corporations;

- Contractors participating in oil and gas prospection, exploration and exploitation contracts (except contract-executing contractors); contractors and sub-contractors not directly paying taxes to tax offices;

- Non-business units attached to corporations and enterprises, which earn taxable revenues;

- Owners of private enterprises, individuals and heads of business households who have their business establishments and shops located in different urban, rural districts, provincial capitals or provinces shall, apart from the principal ten-numeral tax identification numbers, be also granted 13-numeral ones for declaring and paying taxes for their business establishments and shops to the tax offices directly managing the tax collection from such establishments and shops;

- Cooperative members, individuals of economic organizations, who do business by mode of contracts, take own responsibility for their business results and pay tax directly to the tax offices.

The subjects prescribed at Point 4.2 above are called attached units. The units having attached units are called managing units. The attached units, regardless of their forms of independent or dependent cost-accounting, shall all be granted 13-numeral tax identification numbers.

For units which are managed by attached units but register and pay taxes directly to tax offices, their managing units (having ten-numeral tax identification numbers) shall have to declare these units in the lists of attached units so as to be granted 13-numeral tax identification numbers by tax offices. Where the managing units fail to make additional declaration of attached units, these units shall make tax identification number declaration and registration directly with tax offices. Tax offices shall send notices on 10-numeral tax identification numbers for use by the units in tax declaration and payment.

5. Certification of the granting of tax identification numbers:

5.1. Tax registration certificates: Tax payers that have completed the tax identification number-registering procedures shall be certified by tax offices as having been granted the tax identification numbers in form of tax registration certificates according to form No. 10-MST (not printed herein).

5.2. Tax identification number cards: Individuals liable to pay income tax on high income earners who have completed the tax identification number-registering procedures shall be granted personal tax identification number cards according to form No. 12-MST (not printed herein).

5.3. Certification of registration of export/import codes: Tax payers engaged in export and/or import business activities, when declaring tax registration dossiers and declaring for registration of export and import codes according to the guidance at Point 4, Section II of this Circular, shall be given export/import code registration certifications in their tax registration certificates. Tax payers engaged in export and/or import business activities shall use export/import code registration certifications when carrying out the procedures for export or import declaration with customs offices.

5.4. Notification of tax identification numbers: Cases which are ineligible for being granted the tax registration certificates shall be given tax identification number notices according to form No. 11-MST by tax offices.

6. Changes in tax registration information:

Tax payers that change any contents already declared for tax registration shall make additional declaration thereof according to form No. 08-MST with the tax offices which directly manage the tax collection.

7. Closure of tax identification numbers:

Closure of tax identification numbers means the determination by tax offices that tax identification numbers are no longer valid. Tax identification numbers are closed when business organiza-tions dissolve, go bankrupt, cease to exist or businesspersons die, are missing, have their civil act capacity restricted or lost. Tax offices shall publicize lists of closed tax identification numbers. Closure of tax identification numbers is followed by invalidation of tax registration certificates and export/import code certifications. Tax payers must not use the closed tax identification numbers notified by tax offices.

8. Cancellation of export/import code registration certifications:

If organizations and individuals that have been granted export/import code registration certifications have their tax identification numbers closed, cease export and/or import business activities or have their export and/or import business activities suspended by customs offices, the export/import code registration certifications on their tax registration certificates shall be cancelled.

II. PROCEDURES FOR REGISTERING TAX IDENTIFICATION NUMBERS

1. Places of registration and time limit for the granting of tax identification numbers:

Enterprises, units and organizations engaged in production, business and service provision shall carry out the registration procedures so as to be granted tax identification numbers (called tax identification number registration for short) at the Tax Departments of the provinces or centrally-run cities (hereinafter referred to as the provinces). Individuals and business households shall make tax identification number registration at the Tax Sub-Departments of urban districts, rural districts or provincial capitals.

Tax offices shall have to grant tax identification numbers within 8 days for tax registration dossiers directly submitted to the Tax Departments and within 12 days for dossiers submitted directly at the Tax Sub-Departments after the receipt of complete dossiers of application for tax identification numbers (excluding the time for revision and supplementation of dossiers falsely or inadequately declared by tax payers). Days referred to in this Circular are working days prescribed by the State.

2. Tax registration declaration forms: The tax registration declaration forms include:

Form No. 01-DK-TCT (in light blue): To be used for organizations that produce, trade in goods and/or provide services, except attached units.

Form No. 02-DK-TCT (in light pink): To be used for attached units of organizations that produce, trade in goods and/or provide services.

Form No. 03-DK-TCT (in yellow): To be used for individuals or groups of individuals engaged in producing, trading in goods and/or providing services.

Form No. 03.1-DK-TCT (in white): To be used for 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 (in green): To be used for foreign contractors and subcontractors registering and paying taxes directly with Vietnamese tax offices.

Form No. 04.1-DK-TCT (in white): To be used for Vietnamese parties signing contracts with foreign contractors and having the responsibility to pay taxes for foreign contractors and subcontractors.

Form No. 05-DK-TCT (in purple): To be used for individuals paying taxes according to the Ordinance on Income Tax on High-Income Earners.

Form No. 06-DK-TCT (in white): To be used for foreign diplomatic missions, foreign consulates and international organizations representations in Vietnam (according to the forms prescribed in Circular No. 08/2003/TT-BTC of January 15, 2003).

The tax registration declaration forms and instructions are enclosed with this Circular (not printed herein).

3. Dossiers of tax identification number registration:

3.1. For business organizations (excluding attached units), a tax identification number registration dossier comprises:

- The application for a tax identification number, made according to form No. 07-MST.

- 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).

3.2. Tax identification number registration dossiers for attached units: Tax offices which manage the managing units shall grant tax identification numbers to the managing units and concurrently to all attached units on the list of attached units of such managing units, including those located in other provinces. The managing units shall have to notify their attached units of their 13-numeral tax identification numbers.

The attached units shall make tax declarations with the tax offices which directly manage them so as to be granted the tax registration certificates as follows:

- The tax registration declaration, made according to form No. 02-DKT, and enclosed lists (if any). This tax registration declaration form must be inscribed with the 13-numeral tax identification number already notified by the managing unit.

- The business registration certificate (notarized copy) or the license for foreign investment in Vietnam (copy).

3.3. For business individuals, groups of businesspeople or business households, a tax identification number registration dossier comprises:

- The application for a tax identification number, made according to form No. 07-MST.

- The tax registration declaration, made according to form No. 03-DK-TCT and the list of stores, shops in other urban, rural districts or provinces than those where main establishments or stores are located (if any);

- The business registration certificate (notarized copy).

* For individuals having stores or shops located in other provinces, urban districts, rural districts or provincial capitals than those where the main establishments are located, and declaring and registering tax payment with the tax offices of the localities where their stores or shops are located, a tax payment registration dossier comprises:

- The tax payment registration declaration, made according to form No. 03.1-DK-TCT;

- The business registration certificate (notarized copy).

In this case, the tax offices shall only notify the tax identification numbers.

3.4. For foreign contractors and subcontractors that directly pay tax in Vietnam, a tax identification number registration dossier comprises:

- The application for a tax identification number, made according to form No. 07-MST;

- The tax registration declaration, made according to form No. 04-DK-TCT, enclosed with the list of subcontractors (if any);

- The license for doing business in Vietnam or the contract signed between the contractor or subcontractor and the Vietnamese party (copy).

3.5. Tax identification number registration dossiers for Vietnamese parties signing contracts with foreign contractors and having the responsibility to pay taxes for foreign contractors or subcontractors: Vietnamese parties signing contracts and paying taxes shall be granted 10-numeral tax identification numbers for use for the tax declaration and payment for foreign contractors or subcontractors. The contractual Vietnamese parties being enterprises already granted tax identification numbers must not use such tax identification numbers for tax declaration and payment for foreign contractors or subcontractors.

A tax identification number registration dossier for a Vietnamese party signing contract with, and paying taxes for, foreign contractors or subcontractors comprises:

- The tax registration declaration, made according to form No. 04.1-DK-TCT, enclosed with the list of foreign contractors or subcontractors for whom the Vietnamese party pays taxes;

- The contracts signed with foreign contractors (copies)

Foreign contractors and subcontractors on the list shall be granted 13-numeral tax identification numbers according to the tax identification number submitted on their behalf by the contractual Vietnamese party. Such tax identification numbers shall be used to differentiate tax amount of each foreign contractor or subcontractor when the contractual Vietnamese party makes tax declarations and payments with tax offices.

3.6. For individuals paying income tax on high income earners, a tax identification number registration dossier comprises:

- The application for a tax identification number, made according to form No. 07-MST.

- The tax registration declaration, made according to form No. 05-DK-TCT.

- Two 2 cm x 3 cm-sized photos of the tax registrant (one stuck to the tax registration declaration form and another to be stuck on his/her tax identification number card).

Individuals who directly declare and pay income tax on high income earners with the tax offices shall submit their tax identification number registration dossiers to such tax offices for being granted personal tax identification number cards.

Individuals who regularly pay income tax on high income earners through their income-paying agencies shall submit their tax registration declarations to such income-paying agencies. The income-paying agencies shall sum up tax registration declaration of each individual then submit it to the tax offices directly managing the tax collection. The tax offices shall grant personal tax identification number cards to the income-paying agencies for delivery to each individual. An income-paying agency shall be granted a tax identification number for common use for both the declaration for payment of personal income tax and the declaration for payment of taxes for business activities (if any).

3.7. For foreign diplomatic missions, consulates and international organizations representations in Vietnam (eligible for value added tax reimbursement), a tax identification number registration dossier comprises:

- The application for a tax identification number, made according to form No. 07-MST.

- The tax registration declaration form, made according to form No. 06 - DK-TCT.

3.8. For organizations authorized to collect taxes, charges and fees, project owners and foreign principal contractors of ODA projects, a tax identification number registration dossier comprises:

- The application for a tax identification number, made according to form No. 07-MST.

- The tax registration declaration form, made according to form No. 01 - DK-TCT (filling in indexes 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 or fee collection registration declarations according to form No. 1 prescribed in the Finance Ministrys Circular No. 63/2002/TT-BTC of July 24, 2002 on charges and fees. A charge- and fee-collecting unit shall be granted a tax identification number for common use for both the declaration for payment of charges and fees and the declaration for payment of taxes for business activities (if any).

For a number of special business lines and professions licensed by the ministries or branches (such as credit, lawyer 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 the tax registration procedures while carrying out the procedures for seal making. But upon receiving tax registration certificates, enterprises shall have to additionally submit their seal specimens enclosed with signatures of persons who have signed the tax registration dossiers already submitted to the tax offices.

4. Registration of export/import codes:

When carrying out the procedures for registering tax identification numbers, tax payers engaged in export and/or import business activities shall have to clearly declare the norm of export/import code registration on their tax registration declarations, so that the tax offices grant tax registration certificates inscribed with the phrase export/import code registration certifications, which shall be used when customs declaration procedures are carried out.

5. Some specific cases are guided as follows:

5.1. The Enterprise Law prescribes that an individual can own only one private enterprise or one business household. Through tax registration, if detecting that an individual owns many private enterprises or business households, the tax office shall notify such to the business registration certificate-granting agency for withdrawal of excessive business registration certificates. However, pending the business registration certificate withdrawal by the granting agency, if such establishments conduct business activities, the tax offices shall have to give them temporary 13-numeral tax identification number notices to subject them to tax collection management (such 13-numeral tax identification numbers are made according to 10-numeral tax identification numbers of private enterprises or business households owners granted upon the first-time declaration for tax identification number registration).

5.2. For corporations having more than 1,000 attached units hierarchically organized from the provincial to commune level: Such corporations shall use form No. 01-DK-TCT for making tax registration declarations and declaring their provincial-level attached companies or business units in the List of member units, and concurrently declaring the attached units they have established themselves in the List of attached units. The provincial-level attached units shall use form No. 01-DK-TCT for making tax registration declarations and fully listing their subordinate attached units located in the provinces in the List of attached units. The attached units shall use form No. 02-DK-TCT for making tax registration declarations with tax offices of the localities where they are located.

5.3. Consignment business households shall make tax registration declarations so as to be granted tax identification numbers by the Tax Sub-Departments in urban districts, rural districts or provincial capitals where their heads have made household registrations (according to form No. 03-DK-TCT). Business households must inscribe the granted tax identification numbers on tax payment vouchers and vouchers related to their consignment business.

6. Re-granting of tax registration certificates:

The tax offices shall re-grant tax registration certificates and personal tax identification number cards as follows:

6.1. Re-granting in case of loss of tax registration certificates: When losing their tax registration certificates, tax payers must make declarations to tax offices that directly manage them so as to be re-granted tax registration certificates. A dossier of application for the re-granting of a tax registration certificate comprises:

- The application for the re-granting of a tax registration certificate, clearly stating the name and address, tax identification number, reason(s) for loss, the place where the tax registration certificate was lost, the request for re-granting and commitment to bear responsibility for the declaration and 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. Re-granting of tax registration certificates in case of change of the norms in the tax registration certificates: When contents of the norms in their tax registration certificates are changed, tax payers shall have to carry out the procedures as guided in Section III below to be granted the adjusted tax registration certificates by tax offices.

6.3. Re-granting in case of torn or worn-out tax registration certificates: If their tax registration certificates are torn or worn-out, the tax payers shall carry out procedures so as to be re-granted tax registration certificates by tax offices. A dossier of application for the re-granting of a tax registration certificate comprises:

- The application for the re-granting of a tax registration certificate.

- The torn or worn-out original tax registration certificate.

Tax offices shall re-grant the tax registration certificates with the same contents within 5 days after receiving complete dossiers as prescribed.

6.4. Re-granting of personal tax identification number cards: Individuals who lost their personal tax identification number cards or have torn or worn-out cards should file their applications to tax offices for the re-granting thereof. Such an application should clearly state the tax identification number, the applicants full name, identity card or passport (for foreigners) serial number and the place where the previous card was granted. In case of renewal of cards, the old cards must be handed over to the tax offices. Tax offices shall re-grant personal tax identification number cards within 5 days after receiving applications for card renewal.

III. PROCEDURES FOR DECLARATION UPON CHANGES IN TAX REGISTRATION

1. Commencement of export and/or import business activities:

If tax payers, only after being granted tax registration certificates, start conducting export and/or import business activities, they shall have to carry out the procedures for registering export/import codes with the tax offices, and submit their dossiers. A dossier comprises:

- An application for granting of tax identification number, made according to form No. 07-MST, with mark Yes given to the application for export/import code certification.

- The declaration of the adjusted tax registration made according to form No. 08-MST, clearly stating the norm Registration of export and import business activities, changed from No to Yes.

- A copy of the business registration certificate (already supplemented with export or import business activities).

Tax offices shall have to re-grant tax registration certificates, which are inscribed with export/import code registration certification within 3 days after receiving complete dossiers prescribed above. Tax payers, upon receiving new tax registration certificates (with export/import code registration certification), shall have to return the old tax registration certificates to tax offices.

2. Change of business establishments names:

When changing their names, business establishments must make additional declaration thereof to tax offices. A dossier comprises:

- The declaration on the adjusted tax registration, made according to form No. 08-MST.

- The business registration certificate adjusted according to the new name (notarized copy);

- The tax registration certificate (the original).

Within 5 days after receiving the complete dossiers of additional declaration of the business establishments, the tax offices shall re-grant to the business establishments the new tax registration certificates with the new names and the same tax identification numbers, and concurrently withdraw the old ones.

3. Change of business locations:

When relocating their business places, tax payers must declare such to the tax offices which directly manage them right after carrying out the procedures for declaring their adjusted business registrations. All cases of changing business locations shall not result in changes in tax identification numbers.

3.1. Cases of changing business locations within the same province: Tax payers must declare to the tax offices the place where they leave and the place where they move to. A dossier comprises:

- The declaration of the adjusted tax registration, made according to form No. 08-MST, clearly indicating the change of the business location.

- A notarized copy of the business registration certificate for the new location (for cases subject to application for new business registration certificates as prescribed).

Where tax payers are managed by the Tax Departments, they shall send their dossiers thereto for adjusting the information on their new addresses.

Where tax payers are managed by the Tax Sub-Departments, they shall compile dossiers in two sets, send one to the Tax Sub-Departments of the places where they leave and the other to the Tax Sub-Departments of the places where they move to. The Tax Sub-Departments of the places where the tax payers leave must notify the situation of tax payment and invoice settlement by the tax payers according to form No. 09-MST to the Tax Sub-Departments of the places where the tax payers move to and the provincial/municipal Tax Departments according to form No. 09-MST within 8 days after receiving the dossiers of application for relocation.

3.2. Cases of changing business locations from one province to another:

* In the localities where tax payers leave: A declaration dossier comprises:

- The decision or notice on the change of the business location.

- The tax registration certificate (the original).

Within 8 days after receiving the tax payers dossiers of relocation declaration, the tax offices of the localities where the tax payers leave shall withdraw the tax registration certificates and issue the notices on the tax payers tax payment situation according to form No. 09-MST and send one copy to the tax payers and one copy to the tax offices of the localities where the tax payers move to.

* In the localities where tax payers move to: Within 5 days after being granted new business licenses for their new addresses, tax payers shall have to make tax registration at tax offices of the localities where they move to. Such a tax registration dossier comprises:

- The tax registration declaration (inscribed with the previously granted tax identification number).

- The business registration certificate granted by the business registration agency of the locality where the tax payer moves to (notarized copy).

Within 8 days after receiving the complete and accurate tax registration dossiers, tax offices shall have to re-grant tax registration certificates to tax payers and keep unchanged the tax identification numbers granted by the tax offices of the localities where they leave.

4. Declaration of changes in other norms in tax registration declarations:

When changing any contents in their tax registration declarations (other than changes in the names and business locationss as guided at Points 1, 2 and 3, Section III above), the tax payers shall make additional tax registration declarations therefor according to form No. 08-MST enclosed with this Circular (not printed herein) right after such changes are made. A dossier of additional tax registration comprises:

- The declaration on the adjusted tax registration, made according to form No. 08-MST.

- The additional business registration certificate (notarized copy) for cases of change in information subject to the granting of additional business registration certificates.

Tax offices shall have to update the adjusted tax registration information into the tax management information system. They shall not re-grant tax registration certificates to these cases of information adjustment.

IV. TAX IDENTIFICATION NUMBER REGISTRATION FOR CASES OF ENTERPRISE REORGANIZATION AND REARRANGEMENT

1. Transformation of enterprises:

Cases of transformation from one enterprise type to another shall have to make tax registration declarations with tax offices. Such a tax registration dossier comprises:

- The declaration of the adjusted tax registra-tion, made according to form No. 08-MST.

- The business registration certificate of the transformed enterprise (notarized copy).

- The tax registration certificate of the pre-transformation enterprise (the original).

- The enterprise transformation decision.

- The post-transformation enterprises commitment or agreement that it shall continue performing tax obligations of the pre-transformation enterprise.

Within 5 days after receiving the complete prescribed dossiers, tax offices shall grant adjusted tax registration certificates to the transformed enterprises. Tax identification numbers of transformed enterprises shall be the same as those of pre-transformation enterprises.

2. Division of enterprises:

A divided enterprise must carry out the tax identification number-closing procedures when the enterprise division decision is issued. Dividing enterprises must make tax registration declarations to tax offices within 10 days after they are granted business registration certificates. A tax registration dossier comprises:

* For divided enterprises: A declaration dossier comprises:

- The written request for the tax identification number closure.

- The enterprise-dividing decision (stamped with true-copy seal).

- The tax registration certificate (the original).

- The written certification of the division of responsibility to continue performing tax obligations (if any) toward the tax office and the customs office among dividing enterprises (certified by the new dividing enterprises).

Within 5 days after receiving the complete dossiers, tax offices must carry out the tax identification number-closing procedures.

* For dividing enterprises: A tax identification number registration comprises:

- The application for a tax identification number, made according to form No. 07-MST.

- The enterprises tax registration declaration.

- The business registration certificate (notarized copy).

- The written commitment to continue performing the divided tax obligations (if any) toward the tax office and the customs office.

Tax offices shall grant new tax identification numbers and tax registration certificates to dividing enterprises like other newly established enterprises.

3. Separation of enterprises:

A separated enterprise must carry out the procedures for tax registration adjustment with the tax office when the enterprise separation decision is issued. Separating enterprises must make tax registration declarations with tax offices within 10 days after receiving business registration certificates. A tax registration dossier comprises:

* For separated enterprises:

- The enterprise separation decision (copy).

- The written declaration of changed tax registration information norms, made according to form No. 08-MST.

- The written statement on the division of responsibilities to continue performing tax obligations (if any) among the separated enterprises and separating enterprises (certified by separating enterprises) toward the tax office and the customs office.

Within 5 days after receiving complete dossiers, tax offices must carry out the procedures for adjusting the separated enterprises tax registration information in the tax identification number management system. The separated enterprises shall continue using the previously granted tax identification numbers and tax registration certificates to continue performing their tax obligations.

* For separating enterprises:

- An application for a tax identification number, made according to form No. 07-MST.

- The enterprises tax registration declaration.

- The business registration certificate (notarized copy).

- The written commitment to continue performing tax obligations (if any) divided to them toward the tax office and the customs office.

Tax offices shall grant new tax identification numbers and tax registration certificates to separating enterprises like newly established enterprises.

4. Merger and consolidation of enterprises:

Consolidating or merging enterprises shall have to bear full responsibility for tax obligations of the consolidated or merged enterprises. The tax identification numbers of consolidated or merged enterprises shall be closed.

When the consolidation or merger contracts are signed under the provisions of the Enterprise Law, the consolidated or merged enterprises must carry out the tax identification number-closing procedures with tax offices. A dossier comprises:

- A written request for the tax identification number closure.

- The consolidation or merger contract (copy).

Within 5 days after receiving complete dossiers, tax offices must carry out the procedures for closing the tax identification numbers of the consolidated or merged enterprises.

Within 10 days after being granted business registration certificates, the consolidating or merging enterprises must carry out the tax registration procedures to be granted new tax identification numbers and new business registration certificates. A tax registration dossier comprises:

4.1. For consolidating enterprises:

- The application for a tax identification number, made according to form No. 07-MST.

- The tax registration declaration.

- The business registration certificate (notarized copy).

- The consolidation contract (copy).

- The written commitment to continue performing tax obligations of the consolidated enterprises (enclosed with the list of consolidated enterprises together with their tax identification numbers and tax amounts payable to the tax office or customs office (if any) of consolidated enterprises to be transferred to the consolidating enterprise).

Within 8 days after receiving the complete and accurate tax registration dossiers of the consolidating enterprises, tax offices must grant them tax identification numbers and tax registration certificates.

4.2. For merging enterprises:

- The declaration on the adjusted tax registration, made according to form No. 08-MST.

- The merging enterprises new business registration certificate (notarized copy).

- The merger contract (copy).

- The written commitment to continue performing tax obligations of the merged enterprises (enclosed with the list of merged enterprises together with their tax identification numbers and tax amounts payable to the tax office and customs office (if any) of merged enterprises to be transferred to the merging enterprise).

Within 8 days after receiving the complete and accurate tax registration dossiers of the merging enterprises, tax offices shall have to update the adjusted tax registration information into the tax management information system. The merging enterprises shall not change their tax identification numbers. If the adjusted tax registration information does affect the information inscribed in the tax registration certificates, tax offices shall grant them new tax registration certificates with old tax identification numbers and withdraw the old tax registration certificates. If the adjusted tax registration information does not affect the information inscribed in the tax registration certificates, tax payers shall continue using the previously granted tax registration certificates.

5. Sale of enterprises:

When the contracts or agreements on sale of enterprises are made, the sold enterprises must send written notices thereon together with the enterprise sale and purchase contracts, the original tax registration certificates and tax settlement reports to tax offices.

Within 10 days after being granted business registration certificates, the purchasing enterprises shall have to carry out the tax registration procedures with tax offices. Such a registration dossier comprises:

- The tax registration declaration.

- The new business registration certificate (notarized copy).

- The enterprise purchase contract (copy).

- The written agreement on the transfer of the outstanding tax debts owed to the tax office and/or custom office between the sold enterprise and the purchasing enterprise (if any).

Within 8 days after receiving the complete and accurate tax registration dossiers from the enterprises, the tax offices shall have to grant tax registration certificates to the purchasing enterprises.

Tax identification numbers of purchasing enterprises shall be the same as those of sold enterprises. Particularly for cases where sold enterprises or purchasing enterprises are private enterprises, the purchasing enterprises shall be granted new tax identification numbers or allowed to use the available tax identification numbers of purchasing enterprises owners previously granted by tax offices.

6. Transformation of attached enterprises into independent ones and vice versa:

Upon the issuance of decisions on the transformation of attached enterprises into independent ones or vice versa, the enterprises must re-declare their tax registration so as to be granted new tax identification numbers by tax offices. Before being transformed, the enterprises must settle their taxes and invoices and carry out the tax identification number-closing procedures with tax offices.

The attached units to be transformed into independent enterprises must make tax registration so as to be granted 10-numeral tax identification numbers. A registration dossier comprises:

- The application for a tax identification number, made according to form No. 07-MST.

- The tax registration declaration, made according to form No. 01-DK-TCT.

- The new business registration certificate (notarized copy).

- The enterprise transformation decision (copy).

- The written tax and invoice settlements of the units prior to transformation (with the tax offices comment).

When an independent enterprise is transformed into an attached unit of another independent enterprise, its tax identification number shall be changed into a 13-numeral one, of which the first 10 numerals are the tax identification number of the new managing unit. Before being transformed, the units shall carry out the tax identification number-closing procedures with tax offices. The managing units shall have to make additional tax registration, declaring new attached units in the list of attached units so as to be granted 13-numeral tax identification numbers by tax offices. The new attached units shall make tax registration with the tax offices which directly manage them so as to be granted the tax registration certificates.

When an attached unit of an independent unit becomes an attached unit of another independent unit, it must carry out the procedures to close its old tax identification number. The new managing unit must make additional tax registration, declaring the new attached unit in the list of attached units so that the tax office shall grant a 13-numeral tax identification number to the new attached unit. The new attached unit shall make tax payment registration with the tax office which directly manages it so as to be granted the tax registration certificate.

7. Certification by the customs office:

If enterprises, after being reorganized or rearranged in the forms prescribed at Points 2 to 6 of Section IV above, are engaged in export or import business activities, they must, upon carrying out the procedures for registering tax identification numbers, obtain the customs offices certification of their performance of export tax and import tax obligations before the reorganization and rearrangement. Without the customs offices certification, the tax offices shall only grant tax registration certificates but not grant export/import code registration certificates to enterprises after the reorganization and rearrangement.

8. Temporary cessation of operation:

The business units or organizations that temporarily cease their operation must notify in writing the tax offices thereof at least 5 days in advance. Such a notice must clearly state the time when temporary operation cessation begins and ends, and the reason therefor.

9. Termination of existence:

9.1. For enterprises: When enterprises terminate their existence, such as dissolving, going bankrupt or terminating business, they must carry out the tax identification number-closing procedures with tax offices. A tax identification number-closing dossier comprises:

- The tax registration certificate (the original).

- The decision dissolving the enterprise or opening the procedures for settling the request for declaration of enterprise bankruptcy or the notice on the termination of business activities of the business person or household.

Within 5 days after receiving the dossiers, the tax offices must carry out the tax identification number-closing procedures.

9.2. For units having attached units: When the managing units have their tax identification numbers closed, all of their attached units shall also have their tax identification numbers closed. The managing units shall have to notify their existence termination to their attached units. The attached units shall have to carry out the procedures for closing their tax identification numbers at the managing tax offices. A dossier comprises:

- The tax registration certificate (the original).

- The managing units notice on its existence termination.

After closing the tax identification numbers of the managing units, the provincial/municipal Tax Departments that manage the managing units must immediately notify such to the Tax Departments of the localities where the attached units are located so that these Tax Departments inspect the carrying out of the tax identification number-closing procedures by the attached units. If the attached units fail to close their tax identification numbers, the tax offices shall request them to carry out the tax identification number-closing procedures as prescribed.

After the managing units dissolve, go bankrupt or terminate their existence, if some of their attached units continue operation, these attached units must carry out the procedures for closing their attached tax identification numbers and make new tax registration with tax offices like independent units. All cases where the managing units have closed their tax identification numbers but their attached units still use the 13-numeral tax identification numbers containing the managing units tax identification numbers shall be regarded as using illegal tax identification numbers.

9.3. For enterprises and business organizations which cease their tax declaration and payment but fail to declare such to tax offices: After sending the third notice reminding the tax payer to make tax declaration and payment, if receiving no response from such subject, the tax office shall contact the local administration to obtain information and look into the actual situation of the tax payers existence. If the subject has stopped doing business but still resides in the locality, it shall be asked to settle taxes and invoices and carry out the tax identification number-closing procedures. If the subject has stopped doing business in the locality but its whereabouts is unknown, the tax office shall coordinate with the local administration in making a written record certifying the disappearance of the tax-paying subject. The tax office shall then publicly announce the non-existence of the tax payer.

9.4. For dead or missing individuals: Tax offices shall have to contact the local administrations to obtain information on tax-paying individuals who have not yet paid taxes for more than 3 months. If such individuals are identified as dead, missing or having their civil act capacity restricted or lost, the tax offices shall request the local administrations to make certification thereof, serving as a basis for closing the tax identification numbers of such individuals.

10. Some provisions on personal tax identification numbers:

Business individuals, owners of private enterprises or individuals paying income tax on high income earners shall be granted sole tax identification number once. Each individual granted a tax identification number shall have to use his/her sole tax identification number for declaration of all taxes and all taxable activities.

In case of forgetting the previously granted tax identification numbers, individuals shall contact tax offices for information thereon, clearly stating their full names, permanent addresses and serial numbers of their peoples identity cards.

For individuals who pay income tax on high income earners through different income-paying organizations, they shall make tax registration only with one paying unit so as to be granted tax identification numbers. They shall then notify their tax identification numbers to other income-paying organizations for use in the tax declaration and payment. If an individual pays income tax on high income earners before starting business activities, he/she shall use the high-income tax identification number for declaring and paying tax for these business activities according to form No. 03-DK-TCT (writing the granted tax identification number in the tax identification number box of the form). On the contrary, business individuals who have been granted tax identification numbers shall use such tax identification numbers for declaring and paying income tax on high income earners. Individuals shall carry out the tax payment-declaring and -registering procedures with the tax offices according to form No. 05-DK-TCT (writing the granted tax identification number in the tax identification number box of the registration form).

V. RESPONSIBILITIES FOR MANAGEMENT AND USE OF TAX IDENTIFICATION NUMBERS

1. For tax payers:

1.1. Tax payers shall have to make declarations for tax identification number registration and additional declaration of changed information on registration of taxes, charges and/or fees, as well as registration of export/import codes (if any) according to the provisions of this Circular. Upon their operation termination, suspension or cessation, tax payers shall have to declare such with the tax offices and must not use their tax identification numbers during the suspension or cessation of business operation.

1.2. Tax payers must use tax identification numbers to carry out the procedures for declaration and payment of taxes, charges and fees with tax offices and the procedures for tax declaration and payment with customs offices, and must concurrently write their tax identification numbers in all transaction papers such as invoices, vouchers of purchase and sale of goods or services, accounting books, and the relevant papers, books and vouchers when submitting them to customs offices. For the papers, books and vouchers without the section for writing the tax identification number, the tax payers must append stamps of their tax identification numbers on the upper right corner of the papers, books or vouchers. The units entitled to use self-printed invoices must pre-print their tax identification numbers on each invoice.

1.3. Tax identification number grantees shall, when carrying out the export or import procedures, have to produce to customs offices their tax registration certificates containing export/import code registration certifications granted by tax offices.

1.4. Tax payers shall have to declare their changed information with tax offices granting tax registration certificates according to regulations. Tax payers shall have to fulfill tax obligations toward tax offices and customs offices (if they conduct export and import activities) before closing down, ceasing operation or being reorganized or restructured.

1.5. If past the time limit for granting tax identification numbers, the tax payers receive no tax registration certificates or notices on tax identification numbers, they may lodge their complaints to the Tax Departments of the provinces or centrally-run cities where tax identification numbers have been granted. If within 7 days after lodging their complaints, the tax payers receive no reply from the Tax Departments, they may lodge their complaints to the General Department of Taxation for settlement.

2. For tax offices:

2.1. Tax offices shall have to supply tax registration declaration forms, guide the procedures for and making of declarations in tax registration dossiers, grant tax identification numbers and tax registration certificates within the prescribed time limits. In cases where they inspect and detect that tax payers tax registration dossiers are incomplete or incompliant with regulations, or declared information are inaccurate, tax offices shall notify such to tax payers within 3 working days after receiving such dossiers, clearly stating incomplete or erroneous contents and requesting supplementation or amendment thereof.

2.2. During the time of handling dossiers of registration for tax identification numbers, tax offices shall have to conduct field inspection of business places of newly established business organizations or business individuals and make written certifications of business locations of such organizations or individuals according to form No. 13-MST enclosed with this Circular (not printed herein) for granting invoice purchase books to the tax payers together with tax registration certificates (if the tax payers are eligible for use of invoices and have filed applications for invoice purchase).

2.3. Tax offices shall have to use the tax identification numbers to manage tax payers and write their tax identification numbers on all transaction papers involving tax payers such as tax payment notices, fine notices, collection orders, decisions on tax-related administrative sanctions, the reports of tax-related inspection, etc.

2.4. Tax offices shall have to handle and keep tax registration dossiers, register export/import codes, grant tax registration certificates or notify tax identification numbers. They shall build and manage the whole system of tax identification numbers of tax payers and update the changed tax registration information to the tax identification number management system on the computer network of the tax service.

2.5. Tax offices shall have to coordinate with the concerned ministries and branches in organizing the loading of tax identification numbers into the existing information systems of the ministries and the branches with the management function related to tax payers. Daily, the General Department of Taxation shall have to promptly and fully supply information on tax identification number grantees having export/import code registration certificates, including the granting of new tax identification numbers, change of tax registration information and operation cessation for reorganization and restructuring of enterprises throughout the country, to the General Department of Customs.

3. For customs offices:

3.1. Customs offices shall have to inspect the inscription of tax identification numbers by subjects carrying out the customs procedures. Customs offices shall use the uniform tax identification number in all professional customs processes.

3.2. Customs offices shall have to promptly certify the performance of tax payment obligations toward them by the reorganized and restructured enterprises prescribed at Points from 2 to 6, Section IV of this Circular (if they are engaged in export or import business activities) so that the new enterprises can carry out the procedures for registering the export/import codes upon making the tax registration.

3.3. The General Department of Customs shall have to receive information on tax payers granted with export/import code registration certificates from the General Department of Tax for developing the database in service of the customs management work.

4. For the ministries, State management branches and concerned agencies:

The treasury offices shall have to update the tax identification numbers of all tax payers in the management of tax revenues paid to the treasuries and conduct professional operations related to tax work such as tax reimbursement, transfer of part of the deposit accounts of tax payers into the account of the State Budget upon receiving tax collection orders...To step by step exchange information on the tax amounts already paid by tax payers between the treasuries and the tax offices of the same level.

The ministries, State management branches and other specialized agencies shall have to notify information on changes of tax payers (dissolution, bankruptcy, withdrawal of business registration certificates, reorganization or restructuring enterprises); supplement the section for inscribing tax identification numbers of tax payers under their management in the declaration forms and vouchers related to the tax payers and update information on tax payers tax identification numbers in their data systems, and exchange information with the Finance Ministry, in order to enhance the management and create favorable conditions for tax payers in their production, business and/or service activities.

VI. HANDLING OF VIOLATIONS

1. For tax payers:

The tax payers who commit violations related to tax registration, export/import code registration and use of wrong tax identification numbers shall be sanctioned for acts of violation related to tax declaration and registration and customs declaration as prescribed in the tax laws and ordinances, the Customs Law as well as the legal documents on handling of administrative violations in the tax and customs domains.

2. For tax offices and tax officers:

The heads of the tax offices shall be responsible for strictly implementing the regulations on tax registration and granting of tax identification numbers. Tax officers who violate the tax registration regulations like troubling tax registrants, delaying the granting of tax identification numbers, tax registration certificates and export/import code registration certificates, granting tax identification numbers in contravention of regulationsshall be handled according to the provisions of tax laws and ordinances, the Customs Law, the Charge and Fee Ordinance and the Ordinance on Officials and Public Employees.

VII. ORGANIZATION OF IMPLEMENTATION

This Circular takes effect as from October 1, 2004 and replaces the Finance Ministrys Circular No. 68/2003/TT-BTC of July 17, 2003 and the General Department of Customs Circular No. 07/2001/TT-TCHQ of October 8, 2001.

Tax payers already granted the tax identification numbers under the Finance Ministrys Circulars No. 79/1998/TT-BTC of June 12, 1998 and Circular No. 68/2003/TT-BTC of July 17, 2003 and those granted the export/import code registration certificates under the General Department of Customs Circular No. 07/2001/TT-TCHQ of October 8, 2001 shall be allowed to continue using them.

The General Department of Tax shall have to organize the registration for granting of tax identification numbers, grant tax registration certificates and manage the use of tax identification numbers.

The General Department of Customs shall have to guide the customs units and organize the use of tax identification numbers in the professional and managerial processes of customs offices.

If facing any problems in the course of implementation, organizations and individuals should report them promptly to the Finance Ministry for consideration and solution