Circular 90/2026/TT-BTC prescribing tax registration

CIRCULAR

Prescribing tax registration

Pursuant to Law No. 108/2025/QH15 on Tax Administration;

Pursuant to the Government’s Decree No. 252/2026/ND-CP detailing a number of articles and measures for organizing and guiding the implementation of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 29/2025/ND-CP defining the functions, tasks, powers and organizational structure of the Ministry of Finance, amended and supplemented under the Government’s Decree No. 166/2025/ND-CP;

At the proposal of the Director General of the Department of Taxation;

The Minister of Finance hereby promulgates the Circular prescribing tax registration.

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

This Circular provides:

1. Detailed provisions of articles and clauses, as assigned in the Law No. 108/2025/QH15 on Tax Administration, including:

a) Clause 1, Article 10 on the scope of tax registration, and Clause 3, Article 10 on cases where tax registration is made directly with tax offices;

b) Clauses 1, 2, 3, and 4, Article 11 on tax identification numbers.

2. Detailed provisions as assigned in the Government’s Decree No. 252/2026/ND-CP detailing a number of articles and measures for organizing and guiding the implementation of the Law on Tax Administration, including:

a) Point b, Clause 1, Article 40 of Decree No. 252/2026/ND-CP on change of tax registration information of foreign providers;

b) Point a, Clause 1, Article 45 of Decree No. 252/2026/ND-CP on tax registration and issuance of separate tax identification numbers for declaring and paying, on behalf of the relevant taxpayers, the tax amounts withheld by operators of domestic e-commerce platforms and by other organizations in Vietnam engaged in digital economic operations.

Article 2. Subjects of application

Subjects of application of this Circular include: taxpayers; tax administration authorities; tax administrators; State authorities, other organizations and individuals involved in tax administration regarding tax registration.

Article 3. Interpretation of terms

In this Circular, the terms below are construed as follows:

1. “Independent unit” means an organization with legal personality, or an organization without legal personality that separately bears the legal accountability for all tax obligations and other state budget payables as prescribed by the law on tax administration.

2. “Managing unit” means a taxpayer that has dependent units. The managing unit bears the legal accountability for all tax obligations, including those of its dependent units as prescribed by the regulations.

3. “Dependent unit” does not operate independently but depends on the existence and operations of the managing unit. The tax registration, tax declaration, and tax payment of a dependent unit are carried out in accordance with the law on tax administration and as decentralized by its managing unit. Of them:

a) “Dependent unit” of an enterprise or cooperative is a branch or representative office of such enterprise or cooperative as prescribed by the law on enterprise or cooperative registration;

b) “Dependent unit” of an economic organization or other organization is a branch, representative office, or another specific location where such organization’s operations and business are conducted.

4. “Business location of an enterprise or cooperative” has the meaning given to it by the law on enterprise or cooperative registration.

5. “Business location of a business household or individual” means a store, shop, or another specific location where the operations and business of such business household or individual are conducted.

6. “Income-paying body” means an organization or individual that pays salaries, wages, and other incomes subject to personal income tax to individual taxpayers as prescribed by the laws on taxes and tax administration.

7. “Tax Registration Application System” means a component of the Tax Administration Information System that is built, managed, and used uniformly throughout the tax sector by the Department of Taxation for the purpose of tax administration regarding tax registration.

8. Cooperatives and cooperative unions, hereinafter collectively referred to as “cooperatives”.

9. Petroleum contracts prescribed by the Law on Petrol and oil, and agreements signed in accordance with the Law on Treaties to conduct petroleum operations in Vietnam are hereinafter collectively referred to as “petroleum contracts”.

10. The National Enterprise Registration Information System, the Cooperative Registration Information System, and the Business Household Registration Information System are hereinafter collectively referred to as the “business registration information system”.

11. Enterprise registration certificates, cooperative registration certificates, business household registration certificates, and equivalent document issued by business registration authorities to enterprises, cooperatives, cooperative groups, dependent units, other organizations, and business households are hereinafter collectively referred to as “business registration certificates”.

Article 4. Tax registrants

1. Tax registrants include:

a) Taxpayers subject to tax registration under the inter-agency single-window mechanism as prescribed in Clause 2, Article 10 of Law No. 108/2025/QH15;

b) Taxpayers subject to direct tax registration with tax offices as prescribed in Clause 3, Article 10 of Law No. 108/2025/QH15.

2. Taxpayers subject to direct tax registration with tax offices include:

a) Enterprises operating in specialized sectors that are not required to register via business registration authorities as prescribed by specialized law regulations (hereinafter referred to as economic organizations);

b) Non-business units, economic organizations of the armed forces, and economic organizations of political, socio-political, social, and socio-professional organizations engaged in business operations as prescribed by law but not required to register via business registration authorities; organizations of countries sharing a land border with Vietnam that engage in the purchase, sale, or exchange of goods at border markets, border-gate markets, or markets within border-gate economic zones; branches and representative offices of foreign organizations in Vietnam; cooperative groups being established and operating as prescribed in the Government’s Decree No. 77/2019/ND-CP on cooperative groups but not subject to business registration via business registration authorities as prescribed in Clause 2, Article 107 of the Law on Cooperatives No. 17/2023/QH15 (hereinafter referred to as economic organizations);

c) Organizations established by competent authorities that do not engage in production and business operations but incur obligations to the state budget (hereinafter referred to as other organizations);

d) Taxpayers eligible for value-added tax refunds as prescribed by the law on value-added tax in the following cases (hereinafter referred to as other organizations):

d.1) Organizations in Vietnam using non-refundable aid or humanitarian aid money from foreign organizations and individuals to purchase goods and services for non-refundable aid or humanitarian aid programs and projects in Vietnam; owners of programs, projects, non-projects, or main contractors (including the executive offices of main contractors in Vietnam), and organizations designated by foreign donors to manage ODA programs and projects (including representative offices of donors or organizations managing and implementing programs and projects designated by donors);

d.2) Beneficiaries of diplomatic privileges and immunities as prescribed by the law on diplomacy purchasing goods and services in Vietnam for use;

dd) Foreign organizations generating revenue in Vietnam through business operations on e-commerce platforms as prescribed in Clause 1, Article 40 of Decree No. 252/2026/ND-CP (hereinafter referred to as foreign providers).

Foreign providers are not required to carry out tax registration procedures in cases where the tax amounts assessed on their entire revenue generated in Vietnam has been withheld and paid on their behalf;

e) Non-resident individuals conducting business on e-commerce platforms without online ordering and payment functions as prescribed in Article 42 of Decree No. 252/2026/ND-CP;

g) Foreign organizations without legal personality in Vietnam (excluding foreign providers prescribed at Point dd of this Clause), and foreign sole practitioners conducting business in Vietnam (excluding non-resident individuals prescribed at Point e of this Clause) in accordance with Vietnamese law regulations that earn income or incur tax obligations in Vietnam (hereinafter referred to as foreign contractors and foreign subcontractors);

h) Enterprises, organizations, and individuals responsible for withholding and paying, on behalf of other taxpayers, the tax amounts withheld by them (hereinafter referred to as organizations and individuals withholding and paying tax on behalf of relevant taxpayers), including:

h.1) Enterprises, organizations, and individuals withholding and paying tax on behalf of foreign contractors and foreign subcontractors;

h.2) Business organizations in Vietnam, which apply the credit method as the value-added tax calculation method, withholding and paying tax on behalf of foreign providers;

h.3) Operators of domestic e-commerce platforms and other digital platforms with online ordering and payment functions as prescribed in Article 43 of Decree No. 252/2026/ND-CP withholding and paying tax on behalf of foreign providers, business households, and business individuals (including residents and non-residents);

h.4) Enterprises, organizations, and individuals withholding and paying tax on behalf of individuals signing business cooperation contracts or documents with them;

Income-paying bodies shall use the tax identification numbers issued to them to declare and pay, on behalf of the relevant taxpayers, the personal income tax amounts withheld by them;

i) Operators, joint operating companies, operating offices, or organizations assigned or authorized by the operators to manage petroleum projects in accordance with law regulations on petroleum (collectively referred to as operators); joint venture enterprises; organizations assigned by the Government of Vietnam to receive Vietnam’s allocated share of petroleum fields in overlapping areas; contractors and investors participating in petroleum contracts; and the parent company - Vietnam National Industry - Energy Group - representing the host country in receiving its profit share under petroleum contracts;

k) Households and individuals engaged in the production of and trading in goods and services that are not required to register as business households in accordance with the law on enterprise registration; and individuals from countries sharing a land border with Vietnam who engage in the purchase, sale, or exchange of goods at border markets, border-gate markets, or markets within border-gate economic zones;

l) Individuals earning incomes subject to personal income tax (excluding business individuals);

m) Individuals who are dependants as prescribed by the law on personal income tax;

n) Organizations and individuals authorized by tax offices to collect;

o) Organizations declaring and paying supplementary corporate income tax in accordance with regulations on the global minimum tax;

p) Other organizations, households, and individuals having obligations to the state budget.

Article 5. Structure of tax identification numbers

1. Tax identification numbers shall conform to Clauses 1, 2, 3, and 4, Article 11 of Law No. 108/2025/QH15. In cases where tax identification numbers are issued by tax offices, a tax identification number is structured as follows:

N₁N₂N₃N₄N₅N₆N₇N₈N₉N₁₀ - N₁₁N₁₂N₁₃

Of them:

- The first two digits, N₁N₂, are the range code of the tax identification number;

- The seven digits, N₃N₄N₅N₆N₇N₈N₉, follow a prescribed structure and are assigned incrementally from 0000001 to 9999999;

- The digit N₁₀ is the check digit;

- The three digits, N₁₁N₁₂N₁₃, are sequential numbers ranging from 001 to 999;

- The hyphen (-) is the separator between the first group of 10 digits and the last group of 3 digits.

2. Classification of structures of tax identification numbers issued by tax offices

a) A 10-digit tax identification number is used for an organization that is an independent unit; an individual holding foreign nationality or a person holding Vietnamese nationality living abroad without a personal identification number generated from the National Population Database;

b) A 13-digit tax identification number with a hyphen (-) used to separate the first 10 digits and the last 3 digits is used for dependent units and others prescribed at Points e and g of this Clause;

c) In cases where a taxpayer has a multi-level system comprising more than 1,000 dependent units from the provincial level to the commune level, in which 10-digit tax identification numbers are used for provincial-level dependent units and 13-digit tax identification numbers are used for lower-level dependent units in accordance with Circulars previously promulgated by the Ministry of Finance, the taxpayer shall continue to apply the tax identification number structures currently in use after the reorganization of the dependent units within the system;

d) Foreign contractors and foreign subcontractors prescribed at Point g, Clause 2, Article 4 of this Circular that register to pay contractor tax directly to tax offices shall be issued a 10-digit tax identification number for each contract. In cases where multiple foreign contractors subject to direct tax payment to tax offices sign the same contractor contract with the Vietnamese party and the contractors wish to declare and pay tax separately, each foreign contractor shall be issued with a separate 10-digit tax identification number.

In case a foreign contractor forms a consortium with Vietnamese economic organizations to conduct business in Vietnam under a contractor agreement, and the parties to the consortium establish a Consortium Executive Board that performs accounting, maintains a bank account, and is responsible for issuing invoices; or a Vietnamese economic organization participating in the consortium is responsible for consolidated accounting and for distributing profits to the consortium parties, then a 10-digit tax identification number shall be issued for declaring and paying tax under the contractor agreement.

In cases where foreign contractors or foreign subcontractors have offices in Vietnam and the Vietnamese party has declared, withheld, and paid contractor tax on their behalf, the foreign contractors and foreign subcontractors shall be issued with 10-digit tax identification numbers to declare all other tax obligations (excluding contractor tax) in Vietnam and inform the Vietnamese party of their tax identification numbers;

dd) Foreign providers prescribed at Point dd, Clause 2, Article 4 of this Circular that do not yet have tax identification numbers in Vietnam and carry out procedures to register tax directly with tax offices shall be issued 10-digit tax identification numbers. Foreign providers shall use the tax identification numbers issued to them to directly declare and pay their tax obligations or provide their tax identification numbers to business organizations in Vietnam applying the credit method as the value-added tax calculation method, or operators of e-commerce platforms, to withhold and pay tax on their behalf as prescribed in Article 43 of Decree No. 252/2026/ND-CP.

Foreign providers that are operators of e-commerce platforms or other digital platforms with online ordering and payment functions shall use the tax identification numbers issued to them to withhold and pay the withheld tax amounts on behalf of overseas organizations, business households, and business individuals (including residents and non-residents) conducting business on e-commerce platforms, or provide their tax identification numbers to organizations and individuals in Vietnam authorized by the foreign providers to declare and pay tax on their behalf;

e) Organizations and individuals withholding and paying tax on behalf of taxpayers as prescribed at Point h, Clause 2, Article 4 of this Circular shall be issued 10-digit tax identification numbers (hereinafter referred to as the on-behalf-payment tax identification numbers) for declaring and paying tax on behalf of each group of taxpayers subject to tax withholding and on-behalf payment.

Each foreign contractor and foreign subcontractor prescribed at Point g, Clause 2, Article 4 of this Circular whose contractor tax is declared and paid on its behalf by the Vietnamese party shall be issued a 13-digit tax identification number based on the on-behalf-payment tax identification number of the Vietnamese party to confirm the completion of contractor tax obligations in Vietnam if each contractor needs to be separately issued with a tax identification number. In cases where the Vietnamese party has previously been issued with a tax identification number for declaring and paying contractor tax on behalf of the relevant taxpayers but incurs other foreign contractor contracts, it shall declare additional information about such contracts into the List of foreign contractor and foreign subcontractor contracts for which the tax is paid via the Vietnamese party, made using Form No. BK04.1-DKT attached to this Circular.

When a taxpayer notifies a change of tax registration information, suspension of operations and business or resumption of operations and business ahead of schedule, invalidation of the tax identification number, and reinstatement of the tax identification number in accordance with the respective regulations with respect to the taxpayer’s tax identification number, the on-behalf-payment tax identification number and the 13-digit tax identification numbers based on the on-behalf-payment tax identification number shall be correspondingly updated by the tax office according to the information and status of the taxpayer’s tax identification number. Taxpayers are not required to submit dossiers as prescribed in Chapter II and Chapter III of this Circular with respect to the on-behalf-payment tax identification numbers;

g) Operators, joint venture enterprises, and organizations assigned by the Government of Vietnam to receive Vietnam’s shared portion from petroleum fields in overlapping areas as prescribed at Point i, Clause 2, Article 4 of this Circular shall be issued with a 10-digit tax identification number for each petroleum contract, written agreement, or other equivalent document. Contractors and investors participating in petroleum contracts shall be issued with 13-digit tax identification numbers based on the 10-digit tax identification number of each petroleum contract for performing separate tax obligations under such petroleum contract (including corporate income tax on income from the transfer of participating interests in the petroleum contract). The parent company - Vietnam National Industry - Energy Group representing the host country to receive the shared profits from petroleum contracts shall be issued with a 13-digit tax identification number based on the 10-digit tax identification number of each petroleum contract to declare and pay tax on the shared profits under each petroleum contract;

h) An organization or individual as prescribed at Point n, Clause 2, Article 4 of this Circular having one or more collection authorization contracts with a tax office shall be issued with an on-behalf-payment tax identification number to pay the amounts collected from taxpayers into the state budget;

i) Organizations prescribed at Point o, Clause 2, Article 4 of this Circular shall be issued with 10-digit tax identification numbers to directly declare and pay supplementary corporate income tax in accordance with regulations on the global minimum tax. The details of tax registration shall comply with Article 15 of the Government’s Decree No. 236/2025/ND-CP detailing a number of articles of Resolution No. 107/2023/QH15 dated November 29, 2023 of the National Assembly on the application of top-up tax under the Global Anti-Base Erosion Model Rules, and this Circular.

3. A tax identification number shall be granted as follows:

a) An organization is issued with only 01 unique tax identification number to use throughout its operational duration from its tax registration until the invalidation of the tax identification number (unless otherwise an on-behalf-payment tax identification number is issued in accordance with Point e, Clause 2 of this Article);

b) An individual is issued with only 01 unique tax identification number to use throughout his/her lifetime (unless otherwise an on-behalf-payment tax identification number is issued in accordance with Point e, Clause 2 of this Article).

Dependants of individuals are issued with tax identification numbers so that the taxpayers can claim family circumstance-based deductions of their personal income tax. A tax identification number issued to a dependant shall also be used as the individual tax identification number when the dependant incurs obligations to the state budget.

c) A tax identification number already issued to one taxpayer must not be reused for any other taxpayer;

d) Tax identification numbers of enterprises, economic organizations, and other organizations after type conversion, sale, gifting, giving, or inheritance shall be kept unchanged.

Article 6. Receipt of tax registration dossiers

1. Tax registration dossiers and methods of submission

a) Tax registration dossiers include: dossiers for first-time tax registration; dossiers for notification of tax registration information change; dossiers for notification of suspension of operations and business or resumption of operations and business ahead of schedule; dossiers for invalidation of the tax identification number; dossiers for reinstatement of the tax identification number;

b) Methods of dossier submission

b.1) Taxpayers prescribed in Clause 2, Article 10 of Law No. 108/2025/QH15 shall submit dossiers via business registration authorities as prescribed by the law on enterprise, cooperative, and business household registration (hereinafter referred to as the law on business registration);

b.2) Taxpayers prescribed in Clause 3, Article 10 of Law No. 108/2025/QH15 shall submit dossiers to tax offices electronically via the National Public Service Portal, National Identification Application, or Tax Administration Information System, unless otherwise specially prescribed in Clause 1, Article 50 of Decree No. 252/2026/ND-CP. In this case, copies of documents required in tax registration dossiers shall be electronic copies.

Taxpayers, who submit tax registration dossiers in paper format, shall submit them directly at the single-window sections or via public postal services in accordance with the law on conduct of administrative procedures under the single-window and inter-agency single-window mechanism at the single-window sections and via National Public Service Portal.

2. Receipt of tax registration dossiers from taxpayers

a) If the dossier is submitted via the business registration authority in accordance with Point b.1, Clause 1 of this Article

a.1) The taxpayer submits a dossier for registration of an enterprise, a cooperative, a cooperative group, a dependent unit, another organization, or a business household as prescribed by the Law on Enterprises, the Law on Cooperatives, and guiding documents;

a.2) The business registration authority, after receiving and checking the dossier, shall update the information into the business registration information system if the dossier is valid and transmit it to the tax office via the Tax Registration Application System;

a.3) Processing by the tax office

- For a dossier for registration of the establishment of an enterprise, a cooperative, a cooperative group, a dependent unit, another organization, or a business household: The Tax Registration Application System automatically shall verify eligibility for a tax identification number and send the result, indicating whether or not the tax identification number is issued and the reason therefor, to the business registration information system;

- For a dossier for registration of the change of the head office resulting in the change of the managing tax office; dissolution of an enterprise or a cooperative; cessation of operations of a dependent unit; cessation of operations of a cooperative group or a business household; or cessation of existence of an enterprise or a cooperative that splits up, is acquired, or is merged: the tax office shall process and update information on the completion of procedures and tax obligations of the taxpayer into the Tax Registration Application System in each respective case within the time limits prescribed in Article 10, Article 15, Article 16, Article 24, Article 29, and Article 30 of this Circular. The Tax Registration Application System automatically checks and sends the result to the business registration information system based on the information updated into the system;

- For another dossier and notice: The Tax Registration Application System automatically checks and updates the taxpayer’s information into the System based on the information sent by the business registration information system. In cases where the taxpayer has an electronic tax transaction account, the result shall be also sent to such account and the email address of the taxpayer;

a.4) The business registration authority shall return the result to the taxpayer as prescribed by the Law on Enterprises, the Law on Cooperatives, and guiding documents;

b) If the dossier is submitted electronically in accordance with Point b.2, Clause 1 of this Article

b.1) The taxpayer shall access the National Public Service Portal, National Identification Application, or Tax Administration Information System; create an online tax registration dossier, electronically authenticate the taxpayer who is an individual, and the legal representative of the taxpayer who is an organization (including biometric information as prescribed by the Government’s regulations on electronic identification and authentication and the roadmap of the tax office), and send it to the tax office;

b.2) The National Public Service Portal, National Identification Application, or Tax Administration Information System shall receive and automatically respond to the taxpayer to record the submission of the electronic tax registration dossier.

Within 01 (one) working day from the date the electronic information system records the dossier submission by the taxpayer, the tax office shall send the taxpayer a notice of receipt or non-receipt of the electronic tax registration dossier made using Form No. 01/TB-TDT attached to the Circular of the Ministry of Finance detailing a number of articles of the Law on Tax Administration and the Government’s Decree No. 252/2026/ND-CP detailing a number of articles and measures for organizing and guiding the implementation of the Law on Tax Administration (hereinafter collectively referred to as the Circular on tax administration) via the National Public Service Portal, National Identification Application, or Tax Administration Information System.

In cases where the tax registration dossier is not received, the notice of the tax office must clearly state the reason for the taxpayer to complete and resubmit the tax registration dossier;

c) If the dossier is submitted in paper format in accordance with Point b.2, Clause 1 of this Article

In cases where the tax registration dossier is submitted in person, the civil servant assigned to receive dossiers shall check such tax registration dossier. In cases where the tax registration dossier is sufficient as prescribed by the regulations, the civil servant shall receive such dossier and stamp the receipt seal on it, clearly stating the date of dossier receipt and the quantity of documents based on the document list included therein; make a receipt slip and schedule expected date for returning the result via the email address registered by the taxpayer, applicable to the dossier for which the tax authority is required to return the result to the taxpayer, and the dossier processing time limit for each type of received dossiers. In cases where the dossier is insufficient against the regulations, the tax civil servant shall not receive it and directly instruct the taxpayer to complete the dossier.

In cases where the tax registration dossier is sent by post, the assigned tax official shall receive such dossier and stamp the receipt seal on it, write the dossier receipt date on the dossier, and record it in the correspondence book of the tax office. In cases where explanation and supplementation of information and documents are necessitated for the insufficient dossier, the tax office shall notify the taxpayer using Form No. 01/TB-BSTT-NNT attached to the Circular on tax administration within 02 (two) working days from the date of receiving the dossier.

3. Receipt of decisions, documents, or other documentation related to the taxpayer’s tax registration from competent State authorities

a) For paper decisions, documents, or other documentation

The tax official shall receive such a decision or document from the competent State authority, stamp the receipt seal on it, and write the date of receipt on such decision or document.

In cases where the decision or document is sent by post, the tax civil servant shall stamp the receipt seal on it, record the date of receipt on such decision or document, and record it in the correspondence book of the tax office;

b) For electronic decisions, documents, or other documentation

The receipt of decisions, documents, or other documentation of competent State authorities in an electronic manner shall comply with the regulations on tax-related electronic transactions in Decree No. 252/2026/ND-CP and the Circular on tax administration.

Chapter II

TAX REGISTRATION PROCEDURES APPLICABLE TO TAXPAYERS THAT ARE ORGANIZATIONS

Section 1

FIRST-TIME TAX REGISTRATION

Article 7. Place of submission and dossier for first-time tax registration

1. In cases where the tax registration is conducted under the inter-agency single-window mechanism

Places of dossier submission and dossiers for first-time tax registration for enterprises, cooperatives, cooperative groups, dependent units, and other organizations conducting tax registration together with business registration under the inter-agency single-window mechanism are the places of dossier submission and dossiers for enterprise registration, cooperative registration, and cooperative group registration as prescribed by the law on business registration.

2. For taxpayers that are organizations prescribed at Points a, b, c, and p, Clause 2, Article 4 of this Circular registering tax directly with tax offices

a) Economic organizations and dependent units (excluding cooperative groups) prescribed at Points a and b, Clause 2, Article 4 of this Circular shall submit dossiers for first-time tax registration to the tax offices of provinces or municipalities where their head offices are located.

a.1) A tax registration dossier of an organization that is an independent unit or a managing unit shall comprise:

- A tax registration form made using Form No. 01-DKT attached to this Circular;

- A list of subsidiaries and member companies made using Form No. BK01-DKT attached to this Circular (if any);

- A list of dependent units made using Form No. BK02-DKT attached to this Circular (if any);

- A list of business locations made using Form No. BK03-DKT attached to this Circular (if any);

- A list of foreign contractors and foreign subcontractors made using Form No. BK04-DKT attached to this Circular (if any);

- A list of capital contributions of organizations and individuals made using Form No. BK06-DKT attached to this Circular (if any);

- A list of legal owners and beneficial owners of foreign companies with branches and representative offices in Vietnam made using Form No. BK07-DKT attached to this Circular (if any);

- A copy of the establishment and operation license, establishment decision, or equivalent document issued by the competent authority, or the business registration certificate as prescribed by the law regulations of the country sharing the border (for an organization of a country sharing a land border with Vietnam that engages in the purchase, sale, or exchange of goods at a border market, border gate market, and market in a border gate economic zone of Vietnam);

a.2) A tax registration dossier of a dependent unit shall comprise:

- A tax registration form made using Form No. 02-DKT attached to this Circular. In cases where the dependent unit is issued with a 10-digit tax identification number as prescribed at Point c, Clause 2, Article 5 of this Circular, the tax registration form shall be made using Form No. 01-DKT attached to this Circular;

- A list of business locations made using Form No. BK03-DKT attached to this Circular (if any);

- A list of foreign contractors and foreign subcontractors made using Form No. BK04-DKT attached to this Circular (if any);

- A copy of the certificate of operation registration of the dependent unit, the establishment decision, or equivalent document issued by the competent authority, or the business registration certificate as prescribed by the law regulations of the country sharing the border (for an organization of a country sharing a land border with Vietnam that engages in the purchase, sale, or exchange of goods at a border market, border gate market, and market in a border gate economic zone of Vietnam);

b) Cooperative groups, other organizations, and dependent units prescribed at Points b, c, and p, Clause 2, Article 4 of this Circular: Cooperative groups shall submit dossiers for first-time tax registration at the commune-level tax offices of the localities where their head offices are located. Organizations (excluding commune-level units under a vertical organizational system) established by decisions of central or provincial-level authorities shall submit their dossiers at the Tax Offices of provinces or municipalities where their head offices are located. Organizations not established by decisions of central or provincial-level authorities, or commune-level units under a vertical organizational system established by decisions of central or provincial-level authorities or such organizations, shall submit their dossiers at the commune-level Tax Offices of the localities where their offices are located.

b.1) A tax registration dossier of an organization that is an independent unit or a managing unit shall comprise:

- A tax registration form made using Form No. 01-DKT attached to this Circular;

- A list of subsidiaries and member companies made using Form No. BK01-DKT attached to this Circular (if any);

- A list of dependent units made using Form No. BK02-DKT attached to this Circular (if any);

- A list of business locations made using Form No. BK03-DKT attached to this Circular (if any);

- A list of foreign contractors and foreign subcontractors made using Form No. BK04-DKT attached to this Circular (if any);

- A copy of the establishment decision or an equivalent document issued by the competent authority;

b.2) A tax registration dossier of a dependent unit shall comprise:

- A tax registration form made using Form No. 02-DKT attached to this Circular;

- A list of business locations made using Form No. BK03-DKT attached to this Circular (if any);

- A list of foreign contractors and foreign subcontractors made using Form No. BK04-DKT attached to this Circular (if any);

- A copy of the establishment decision or an equivalent document issued by the competent authority;

c) In cases where the establishment decision prescribed in this Clause is classified as a state secret in accordance with the law regulations, the taxpayer shall not be required to submit a copy of such establishment decision when registering for tax, but shall provide a written statement that the decision is classified as a state secret and shall bear the accountability for the accuracy of the information declared on the tax registration dossier.

3. Taxpayers prescribed at Point d.1, Clause 2, Article 4 of this Circular shall submit dossiers for first-time tax registration at the Tax Offices of the provinces and municipalities where the organizations’ head offices are located. The tax registration dossier is the tax registration form made using Form No. 01-DKT attached to this Circular.

4. Taxpayers prescribed at Point d.2, Clause 2, Article 4 of this Circular shall submit dossiers for first-time tax registration at the Tax Offices of the provinces and municipalities where the organizations’ head offices are located. A tax registration dossier must comprise:

- A tax registration form made using Form No. 06-DKT attached to this Circular;

- A copy of the written confirmation from the Directorate of State Protocol and Interpretation - the Ministry of Foreign Affairs, which include information on the name and address of the diplomatic mission, consular office, or representative office of the international organization.

5. Taxpayers that are foreign contractors and foreign subcontractors prescribed at Point g, Clause 2, Article 4 of this Circular that directly declare and pay contractor tax or other tax obligations other than contractor tax withheld and paid on their behalf by the Vietnamese party as prescribed by the law on tax administration shall submit dossiers for first-time tax registration at the Tax Offices of provinces or municipalities where their head offices are located. A tax registration dossier must comprise:

- A tax registration form made using Form No. 04-DKT attached to this Circular;

- A list of foreign contractors and foreign subcontractors made using Form No. BK04-DKT attached to this Circular (if any);

- A copy of the written confirmation for operating office registration or an equivalent document issued by the competent authority (if any).

6. Taxpayers responsible for withholding and paying tax on behalf of other taxpayers and taxpayers authorized to collect by tax offices prescribed at Points h and n, Clause 2, Article 4 of this Circular shall submit tax registration dossiers to tax offices to be issued with on-behalf-payment tax identification numbers as follows:

a) Organizations withholding and paying tax on behalf of foreign contractors and foreign subcontractors prescribed at Point h.1, Clause 2, Article 4 of this Circular shall submit tax registration dossiers to the tax offices directly managing them. A tax registration dossier must comprise:

- A tax registration form made using Form No. 04.1-DKT attached to this Circular;

- A list of foreign contractor or foreign subcontractor contracts for which the Vietnamese party pays their tax, made using Form No. BK04.1-DKT attached to this Circular;

b) Business organizations in Vietnam applying the credit method as the value-added tax calculation method, which withhold and pay tax on behalf of foreign providers prescribed at Point h.2, Clause 2, Article 4 of this Circular, shall submit tax registration dossiers to the tax offices directly managing them. The tax registration dossier is the tax registration form made using Form No. 04.1-DKT attached to this Circular;

c) Operators of e-commerce platforms withholding and paying tax on behalf of foreign providers, business households, and business individuals prescribed at Point h.3, Clause 2, Article 4 of this Circular shall submit tax registration dossiers to the tax offices directly managing them. The tax registration dossier is the tax registration form made using Form No. 04.1-DKT attached to this Circular;

d) Organizations cooperating in business with individuals prescribed at Point h.4, Clause 2, Article 4 of this Circular shall submit tax registration dossiers to the tax offices directly managing them. A tax registration dossier must comprise:

- A tax registration form made using Form No. 04.1-DKT attached to this Circular;

- A copy of the business cooperation contract or document;

dd) Organizations authorized to collect by tax offices prescribed at Point n, Clause 2, Article 4 of this Circular shall submit tax registration dossiers to the tax offices signing the collection authorization contracts with them. The tax registration dossier is the tax registration form made using Form No. 04.4-DKT attached to this Circular.

7. Taxpayers prescribed at Point i, Clause 2, Article 4 of this Circular shall submit dossiers for first-time tax registration at the Tax Offices of provinces or municipalities where their head offices are located. In cases where such taxpayers are managed by the Large Enterprise Taxation Sub-Department, they shall submit their dossiers at the Large Enterprise Taxation Sub-Department.

a) A tax registration dossier of an operator, joint venture enterprise, or organization assigned by the Government of Vietnam to receive Vietnam’s shared portion from petroleum fields in overlapping areas shall comprise:

- A tax registration form made using Form No. 01-DKT attached to this Circular;

- A list of petroleum contractors and investors made using Form No. BK05-DKT attached to this Circular;

- A copy of the Investment Registration Certificate, investment license, or other document of equivalent value; a copy of the written assignment of the operating task, the written approval of the competent management authority (if any), the establishment decision, the business registration certificate, or equivalent document of the unit assigned the operating task;

b) The tax registration dossier of a petroleum contractor or investor (including the contractor receiving the shared profit) is the tax registration form made using Form No. 02-DKT attached to this Circular;

c) The tax registration dossier for the parent company - Vietnam National Industry - Energy Group representing the host country to receive the shared profit from petroleum contracts is the tax registration form made using Form No. 02-DKT attached to this Circular.

8. Taxpayers that are foreign providers prescribed at Point dd, Clause 2, Article 4 of this Circular shall submit tax registration dossiers via the Tax Administration Information System. The tax registration dossier of a foreign provider is the tax registration form for foreign providers made using Form No. 01/NCCNN attached to this Circular.

9. Organizations prescribed at Point o, Clause 2, Article 4 of this Circular shall comply with the regulations in Clause 5 and Clause 9, Article 15 of Decree No. 236/2025/ND-CP.

Article 8. Issuance of Tax Registration Certificates and Tax Identification Number Notices

Tax Registration Certificates and Tax Identification Number Notices shall be issued to organizations registering tax directly with tax offices as follows:

1. Tax offices shall issue “Tax Registration Certificates” made using Form No. 10-MST attached to this Circular to organizations not prescribed in Clause 2 of this Article.

2. Tax offices shall issue “On-Behalf-Payment Tax Identification Number Notices” made using Form No. 11-MST attached to this Circular to organizations submitting tax registration dossiers to withhold and pay tax on behalf of the relevant taxpayers as prescribed in Clause 6, Article 7 of this Circular.

3. The tax office shall process the dossier for first-time tax registration and return the result, which is an electronic copy of the Tax Registration Certificate or Tax Identification Number Notice, to the taxpayer via the National Public Service Portal, National Identification Application, or Tax Administration Information System within 03 (three) working days from the date the tax office receives the sufficient dossier of the taxpayer; and also send it via the email address of the legal representative of the taxpayer as registered by the taxpayer. The electronic copy of the Tax Registration Certificate or the Tax Identification Number Notice digitally signed by the competent person or the tax office in accordance with the law regulations has the same legal validity as the paper version.

Section 2

CHANGE OF TAX REGISTRATION INFORMATION

Article 9. Place of submission and dossier for notification of tax registration information change

1. Changing tax registration information without changing the tax office directly managing the taxpayer

a) Taxpayers registering tax together with business registration under the inter-agency single-window mechanism, when changing tax registration information, shall notify the change of tax registration information along with the change of enterprise registration, cooperative registration, or business registration;

b) Taxpayers prescribed at Points a, b, c, d, dd, g, i, and p, Clause 2, Article 4 of this Circular shall submit dossiers to the tax offices directly managing them as follows:

b.1) For a taxpayer prescribed at Points a, b, c, g, i, and p, Clause 2, Article 4 of this Circular, the dossier for notification of tax registration information change shall comprise:

- A declaration for adjustment or supplementation of tax registration information made using Form No. 08-MST attached to this Circular;

- A copy of the establishment and operation license, dependent unit operation registration certificate, establishment decision, or equivalent license issued by the competent authority if the information on such document is changed;

b.2) The dossier for notification of tax registration information change of a taxpayer prescribed at Point d, Clause 2, Article 4 of this Circular is the declaration for adjustment or supplementation of tax registration information made using Form No. 08-MST attached to this Circular;

b.3) The dossier for notification of tax registration information change of a foreign provider prescribed at Point dd, Clause 2, Article 4 of this Circular is the declaration for adjustment of tax registration information made using Form No. 01-1/NCCNN attached to this Circular applicable to foreign providers. Taxpayers shall submit dossiers via the Tax Administration Information System;

c) Taxpayers that are contractors and investors participating in petroleum contracts prescribed at Point i, Clause 2, Article 4 of this Circular, when transferring capital contributions in economic organizations or transferring part of the participating interests in petroleum contracts, shall submit their dossiers for notification of tax registration information change at the Tax Offices of provinces or municipalities where the head offices of the petroleum contract operators engaged in the transfer are located. In cases where the operators are managed by the Large Enterprise Taxation Sub-Department, they shall submit their dossiers at the Large Enterprise Taxation Sub-Department.

The dossier for notification of tax registration information change is the declaration for adjustment or supplementation of tax registration information made using Form No. 08-MST attached to this Circular.

2. Changing tax registration information resulting in the change of the tax office directly managing the taxpayer (excluding the change of the head office address due to changes in State administrative boundaries per decisions of competent State authorities, or due to reassignment of the tax office directly managing the taxpayer)

a) The taxpayer registering tax together with business registration under the inter-agency single-window mechanism, when changing the head office address resulting in the change of the tax office directly managing it:

a.1) The taxpayer shall submit the dossier for change thereof to the tax office directly managing it (the tax office in the locality from which the taxpayer relocates) to carry out the procedure for changing the managing tax office as prescribed at Point a, Clause 2, Article 10 of this Circular before registering the change of the head office address with the business registration authority.

The dossier submitted to the tax office in the locality from which it relocates is a declaration for adjustment or supplementation of tax registration information made using Form No. 08-MST attached to this Circular;

a.2) After receiving the Notice on taxpayer relocation made using Form No. 09-MST attached to this Circular from the tax office in the locality from which it relocates, the taxpayer shall register the change of head office address with the business registration authority in accordance with the law on business registration.

b) The taxpayer subject to direct tax registration with the tax office as prescribed at Point a, Point b, Point c, Point d, Point g, Point i, and Point p, Clause 2, Article 4 of this Circular, when changing the head office address resulting in the change of the tax office directly managing it, shall comply with the following procedures:

b.1) At the tax office in the locality from which it relocates

The taxpayer shall submit the dossier for notification of tax registration information change to the tax office directly managing it (the tax office in the locality from which the taxpayer relocates). The dossier for notification of tax registration information change is specified as follows:

- For a taxpayer prescribed at Points a, b, c, g, i, p, Clause 2, Article 4 of this Circular, the dossier shall comprise:

+ A declaration for adjustment or supplementation of tax registration information made using Form No. 08-MST attached to this Circular;

+ A copy of the establishment and operation license or equivalent document issued by the competent authority in cases where the address on such document is changed;

- For a taxpayer prescribed at Point d, Clause 2, Article 4 of this Circular, the dossier shall comprise the declaration for adjustment or supplementation of tax registration information made using Form No. 08-MST attached to this Circular;

b.2) At the tax office in the locality to which it relocates

b.2.1) The taxpayer shall submit the dossier for notification of tax registration information change to the tax office in the locality to which the taxpayer relocates within 10 (ten) working days from the date the tax office in the locality from which the taxpayer relocates issues the Notice on taxpayer relocation made using Form No. 09-MST attached to this Circular. To be specific:

- If the taxpayer is prescribed at Point a, Point b, Point d, Point g, or Point i, Clause 2, Article 4 of this Circular (excluding the cooperative group), it shall submit the dossier at the Tax Office of the province or municipality where the new head office is located;

- If the taxpayer is a cooperative group prescribed at Point b, Clause 2, Article 4 of this Circular, it shall submit the dossier at the commune-level Tax Office of the locality where the new head office is located;

- If the taxpayer is prescribed at Point c or Point p, Clause 2, Article 4 of this Circular: If it is an organization (excluding the commune-level unit under a vertical organizational system) established by the decision of a central or provincial-level authority, it shall submit the dossier at the Tax Office of the province or municipality where the head office is located. If it is an organization not established by the decision of a central or provincial-level authority, or is a commune-level unit under a vertical organizational system established by the decision of a central or provincial-level authority or such organization, it shall submit the dossier at the commune-level Tax Office of the locality where the head office is located;

b.2.2) The dossier for notification of tax registration information change is the written request for relocation registration with the tax office in the locality to which the taxpayer relocates, made using Form No. 30/DKT attached to this Circular.

Article 10. Processing of dossiers for notification of tax registration information change and returning of results

1. For a taxpayer that changes its tax registration information as prescribed in Clause 1, Article 9 of this Circular

a) In cases of changing information that is not on the Tax Registration Certificate or Tax Identification Number Notice

Within 02 (two) working days from the date of receiving a sufficient dossier from the taxpayer, the tax office directly managing the taxpayer shall update the change of information into the Tax Registration Application System;

b) In cases of changing information on the Tax Registration Certificate or Tax Identification Number Notice

Within 03 (three) working days from the date of receiving a sufficient dossier from the taxpayer, the tax office directly managing it shall update the change of information into the Tax Registration Application System; and, at the same time, issue an electronic copy of the Tax Registration Certificate or Tax Identification Number Notice that has updated such change and send it to the taxpayer.

2. For a taxpayer that changes its tax registration information as prescribed in Clause 2, Article 9 of this Circular

a) At the tax office in the locality from which it relocates

a.1) In cases where the taxpayer is subject to inspection at its head office before its relocation

Within 02 (two) working days from the date of receiving the dossier from the taxpayer, the tax office shall send the taxpayer a notice, which is made using Form No. 42/TB-DKT attached to this Circular, that the dossier necessitates an inspection at the taxpayer’s head office. Such notice shall outline the scheduled inspection date.

Within 05 (five) working days from the date of signing a decision on imposition of penalties on administrative violations regarding taxes (if any) or inspection conclusions, the tax office shall issue a Notice on taxpayer relocation made using Form No. 09-MST attached to this Circular and send it to the taxpayer and the tax office in the locality to which it relocates.

High-risk taxpayers subject to inspection at their head offices shall be determined in accordance with Point a, Clause 3, Article 22 of Law No. 108/2025/QH15 and regulations on applying risk management and compliance management in tax administration;

a.2) In cases where the taxpayer is not subject to inspection at its head office before its relocation

Within 07 (seven) working days from the date of receiving the dossier from the taxpayer, the tax office shall issue a Notice on taxpayer relocation made using Form No. 09-MST attached to this Circular and send it to the taxpayer and the tax office in the locality to which it relocates;

a.3) The taxpayer relocating its business location to its head office shall not be required to consolidate tax obligations incurred at the tax office managing the revenues on the Notice made using Form No. 09-MST prescribed at this Point if the taxpayer continues to conduct business in a provincial-level locality different from where its head office is located and is obligated to declare and pay taxes to the tax office managing such provincial-level locality as prescribed by the law on tax administration (the tax office managing the revenues).

b) At the tax office in the locality to which it relocates

Within 03 (three) working days from the date of receiving a sufficient dossier from the taxpayer, the tax office receiving the dossier shall update the change of information into the Tax Registration Application System, issue an electronic copy of the Tax Registration Certificate or Tax Identification Number Notice that has updated such change and send it to the taxpayer.

3. Handling of the taxpayer who has completed the relocation procedure at the tax office in the locality from which it relocates but does not submit the dossier for change of the head office address to the business registration authority (if the taxpayer registers tax together with business registration under the inter-agency single-window mechanism) or to the tax office in the locality to which it relocates (if the taxpayer registers tax directly with the tax office)

a) Within 10 (ten) working days from the date the tax office in the locality from which it relocates issues a Notice on taxpayer relocation made using Form No. 09-MST attached to this Circular, if the taxpayer does not relocate, it must submit a written request for cancellation of the relocation made using Form No. 31/DKT attached to this Circular to the tax office in the locality from which it relocates. The tax office in the locality from which the taxpayer relocates shall issue a Notice confirming the taxpayer’s cancellation of relocation made using Form No. 36/TB-DKT attached to this Circular, and send it to the taxpayer within 03 (three) working days from the date of receiving the written request of the taxpayer;

b) Upon expiry of the time limit of 10 (ten) working days from the date the tax office in the locality from which the taxpayer relocates issues a Notice on the taxpayer’s relocation, made using Form No. 09-MST attached to this Circular, if the taxpayer fails to submit a dossier to the business registration authority, or has submitted a dossier to the business registration authority but such dossier is not accepted, or fails to submit a dossier to the tax office in the locality to which it relocates, and the taxpayer has not sent a written request for cancellation of the relocation as prescribed at Point a of this Clause, to the tax office in the locality from which it relocates, the tax office in the locality to which it relocates shall issue a Notice requesting explanation and supplementation of information and documents made using Form No. 01/TB-BSTT-NNT attached to the Circular on tax administration to the taxpayer. At the same time, it shall send the notice to the taxpayer’s legal representative via the email address and phone number as registered by the taxpayer;

c) Upon expiry of the time limit of 10 (ten) working days from the date the tax office in the locality to which it relocates issues a Notice as prescribed at Point b of this Clause to the taxpayer, if the taxpayer fails to submit a written request, made using Form No. 31/DKT attached to this Circular, for cancellation of the relocation, or fails to submit a dossier for change of the head office address, or fails to provide any explanation, or has provided an explanation but such explanation is not accepted by the tax office, the tax office in the locality to which it relocates shall verify the actual operation of the taxpayer at the registered relocated address.

c.1) In cases where verification shows the taxpayer is operating at the registered relocated address, the tax office in the locality to which it relocates shall request the taxpayer to sign off on the record of verification of the taxpayer’s operation status at the registered address, made using Form No. 15/BB-XMHD attached to this Circular. At the same time, it shall request the taxpayer to submit a dossier for change of head office address to the business registration authority or the tax office in the locality to which it relocates in accordance with regulations;

c.2) In cases where verification shows that the taxpayer is not operating at the registered relocated address, the tax office in the locality to which it relocates shall coordinate with the local authority (the commune-level People’s Committee or the police agency managing the area) to make a record of verification of the taxpayer’s operation status at the registered address, using Form No. 15/BB-XMHD attached to this Circular, and send such verification record to the tax office in the locality from which it relocates on the same working day or at the latest by the beginning of the next working day from the date the record is signed off. The tax office in the locality from which it relocates, based on the verification record of the tax office in the locality to which it relocates, shall issue a Notice using Form No. 16/TB-DKT attached to this Circular that the taxpayer is not operating at the registered address, update the tax identification number status, and publicly disclose such information in accordance with Point b, Clause 2, Article 16 of this Circular.

Section 3

SUSPENSION OF OPERATIONS AND BUSINESS

Article 11. Notification of suspension of operations and business or resumption of operations and business ahead of schedule

When suspending operations and business, or resuming operations and business ahead of schedule, taxpayers shall fully follow Point c, Clause 1, Article 7 of Decree No. 252/2026/ND-CP and the following regulations:

1. An organization not subject to business registration shall send a Notice made using Form No. 23/DKT attached to this Circular to the tax office directly managing it within the time limit prescribed at Point g.2 or g.4, Clause 3, Article 6 of Decree No. 252/2026/ND-CP.

2. After the tax office has issued the notice that the taxpayer is not operating at the registered address, if the taxpayer is an enterprise, cooperative, or cooperative group, it must carry out the procedure for reinstatement of the tax identification number as prescribed at Point b, Clause 4, Article 17 and Point b, Clause 1, Article 18 of this Circular before registering the suspension of business with the business registration authority.

Article 12. Processing of Notices of suspension of operations and business or resumption of operations and business ahead of schedule

1. For Notices of suspension of operations and business or resumption of operations and business ahead of schedule of taxpayers prescribed in Clause 1, Article 11 of this Circular

The tax office shall process the dossier and issue the Notice approving/not approving the suspension of operation and business/resumption of operation and business ahead of schedule made using Form No. 27/TB-DKT, the Notice on suspension of operation and business following the managing unit made using Form No. 33/TB-DKT (if any), and the Notice on resumption of operation and business ahead of schedule following the managing unit made using Form No. 34/TB-DKT (if any) attached to this Circular, and send them to the taxpayer within 02 (two) working days from the date of receiving the sufficient dossier from the taxpayer in accordance with regulations.

2. For written approvals of suspension of operations and business or resumption of operations and business ahead of schedule by competent State authorities

Tax offices shall update taxpayers’ information on suspension of operations and business or resumption of operations and business ahead of schedule into the Tax Registration Application System, unless otherwise the tax offices issued notices that taxpayers are not operating at their registered addresses.

3. For enterprises, cooperatives, cooperative groups, dependent units, and other organizations that have registered their business and carry out procedures for suspension of operations and business for a definite period or resumption of operations and business ahead of schedule with business registration authorities: Tax offices shall update information into the Tax Registration Application System upon receipt of information transferred from business registration authorities, unless otherwise the tax offices issued notices that taxpayers are not operating at their registered addresses.

Section 4

INVALIDATION OF TAX IDENTIFICATION NUMBERS

Article 13. Cases of and dossiers for invalidation of tax identification numbers

1. A taxpayer registering tax together with business registration under the inter-agency single-window mechanism shall invalidate its tax identification number in one of the following cases:

a) It ceases its business operations or undergoes dissolution or bankruptcy;

b) It has its business registration certificate revoked;

c) It splits up, or is acquired or merged;

d) It is subject to a notice issued by the tax office stating that the taxpayer is not operating at its registered address, issued after verification confirms that the taxpayer is actually no longer operating at the registered address of its head office, branch, or representative office.

2. A taxpayer registering tax directly with the tax office shall invalidate its tax identification number in one of the following cases:

a) It ceases its business operations or undergoes dissolution or bankruptcy; or it is a non-business organization that no longer incurs tax obligations;

b) It has its establishment and operation license, establishment decision, or equivalent license revoked;

c) It splits up, or is acquired or merged; or it is a dependent unit that converts into an independent unit or vice versa, or is transferred as a dependent unit from one managing unit to another managing unit;

d) It is subject to a notice issued by the tax office stating that the taxpayer is not operating at its registered address, issued after verification confirms that the taxpayer is actually no longer operating at the registered address of its head office, branch, or representative office;

dd) It is a foreign contractor or foreign subcontractor and the contract is completed;

e) It is an operator, joint venture enterprise, organization assigned by the Government of Vietnam to receive Vietnam’s shared portion from a petroleum field in an overlapping area, contractor, or investor participating in a petroleum contract, the parent company - Vietnam National Industry - Energy Group representing the host country to receive the shared profit from the petroleum contract upon contract completion; or contractor or investor participating in a petroleum contract and transfers all participating interests in the petroleum contract.

g) It is an organization that is an operator of an e-commerce platform or other digital platform subject to withholding and paying the withheld tax amount on behalf of the relevant taxpayers as prescribed at Point h.3, Clause 2, Article 4 of this Circular and no longer having the online ordering and payment functions;

h) It is a foreign provider prescribed at Point dd, Clause 2, Article 4 of this Circular that ceases its business in Vietnam.

3. Principles for invalidation of the tax identification numbers

a) Tax identification numbers shall no longer be used as prescribed by the law on tax administration from the dates tax offices notify their invalidation;

b) Tax identification numbers of organizations, once invalidated, shall not be reused, unless otherwise such tax identification numbers are reinstated;

c) When enterprises, economic organizations, other organizations, and individuals invalidate their tax identification numbers, they must simultaneously invalidate their on-behalf-payment tax identification numbers;

d) If taxpayers that are managing units invalidate their tax identification numbers, their dependent units must have their tax identification numbers invalidated.

4. Taxpayers registering tax together with business registration under the inter-agency single-window mechanism shall register at business registration authorities for dissolution or cessation of operations as prescribed by the law on business registration. Business registration authorities shall send information to tax offices to carry out procedures for invalidation of the tax identification number, including:

a) Information on decisions to dissolve enterprises and cooperatives; notices that cooperative groups are carrying out procedures to cease operations;

b) Information on the dissolution of enterprises and cooperatives; cessation of existence of enterprises and cooperatives due to split-up, merger, or acquisition; cessation of operations of branches and representative offices of enterprises and cooperatives; cessation of operations of cooperative groups.

5. Dependent units of enterprises and dependent units of cooperatives, before submitting dossiers to cease operations at business registration authorities, must submit dossiers to the tax offices directly managing them to carry out tax procedures and fulfill tax obligations within the time limits prescribed in the Law on Enterprises (for enterprises), the Law on Cooperatives (for cooperatives), and other relevant laws. In cases where the Law on Enterprises, the Law on Cooperatives, and other relevant laws do not prescribe the time limits for taxpayers to submit dossiers to tax offices, taxpayers shall submit dossiers to the tax office directly managing them within 10 (ten) working days from the date of the decisions or notices of enterprises or cooperatives on cessation of operations of their branches or representative offices, or the decisions on revocation of branch or representative office operation registration certificates. Such a dossier shall comprise a written request for invalidation of the tax identification number made using Form No. 24/DKT attached to this Circular and the following documents: a copy of the decision or notice of the enterprise or cooperative on cessation of operations of the branch or representative office; a copy of the decision on revocation of the branch or representative office operation registration certificate issued by the competent State authority.

6. Enterprises, cooperatives, cooperative groups, dependent units of enterprises, and dependent units of cooperatives that are not operating at their registered addresses, before submitting dossiers for dissolution (including voluntary dissolution and compulsory dissolution) of enterprises or cooperatives, or cessation of operations of cooperative groups or dependent units to business registration authorities, must go to the tax offices directly managing them to submit dossiers, carry out tax procedures, and fulfill tax obligations in accordance with regulations. Such a dossier shall comprise a written request for invalidation of the tax identification number made using Form No. 24/DKT attached to this Circular and other documentation as follows:

a) If the dossier is for invalidation of the tax identification number of an enterprise or cooperative undergoing dissolution, it shall additionally comprise a copy of one of the following documents: the enterprise dissolution resolution or decision, the cooperative dissolution resolution, or the decision on revocation of the business registration certificate from the business registration authority;

b) If the dossier is for invalidation of the tax identification number of a dependent unit of an enterprise or a dependent unit of a cooperative, it shall additionally comprise a copy of one of the following documents: the decision or notice of the enterprise or cooperative on cessation of operations of the branch or representative office; or the decision on revocation of the branch or representative office operation registration certificate issued by a competent State authority;

c) If the dossier is for invalidation of the tax identification number of a cooperative group, it shall additionally comprise a copy of one of the following documents: the minutes of the cooperative group members’ meeting on cessation of operations of the cooperative group, or the decision on revocation of the cooperative group registration certificate issued by a competent State authority.

7. A dossier for invalidation of the tax identification number for an organization registering tax directly with a tax office shall comprise: a written request for invalidation of the tax identification number made using Form No. 24/DKT attached to this Circular and other documentation in each specific case as follows:

a) If it is an economic organization or other organization as prescribed at Points a, b, c, d, and p, Clause 2, Article 4 of this Circular

a.1) For a managing unit, the dossier shall additionally comprise a copy of one of the following documents: the dissolution decision, the split-up decision, the merger contract, the acquisition contract, the decision on revocation of the operation registration certificate issued by a competent authority, the notice of cessation of operations, or the conversion decision.

In cases where the managing unit has dependent units that have been issued with tax identification numbers, the managing unit must send a written notice of cessation of operations to the dependent units and request such units to carry out procedures at the tax offices directly managing them for invalidation of their tax identification numbers before the invalidation of the managing unit’s tax identification number.

In cases where the dependent unit invalidates its tax identification number but is unable to fulfill its tax obligations to the state budget as prescribed by the law on tax administration, the managing unit shall send an electronic written commitment to take over all of the dependent unit’s tax obligations to the tax office managing the dependent unit, and shall continue to perform the dependent unit’s tax obligations to the tax office managing the dependent unit after the dependent unit’s tax identification number has been invalidated;

a.2) For a dependent unit, the dossier shall additionally comprise a copy of one of the following documents: the decision or notice on cessation of operations of the dependent unit, or the decision on revocation of the operation registration certificate of the dependent unit issued by a competent authority;

b) For a foreign contractor, foreign subcontractor, operator, joint venture enterprise, organization assigned by the Government of Vietnam to receive Vietnam’s shared portion from a petroleum field in an overlapping area, contractor, investor participating in a petroleum contract, or the parent company - Vietnam National Industry - Energy Group representing the host country to receive the shared profit from a petroleum contract as prescribed at Point g, Point i, Clause 2, Article 4 of this Circular (excluding the foreign contractor and foreign subcontractor issued with a tax identification number as prescribed at Point e, Clause 2, Article 5 of this Circular), the dossier shall comprise: a copy of the contract closeout agreement, or a copy of the written confirmation of termination of the petroleum contract, or, in the case of an investor participating in a petroleum contract, a copy of the document evidencing assignment of its entire participating interest in the petroleum contract; and documentation evidencing that all tax obligations in Vietnam have been fulfilled.

8. A dossier for invalidation of the tax identification number under a decision, notice, or other document of a competent State authority shall, in each specific case as follows, comprise:

a) The decision on revocation of the business registration certificate; or the decision declaring bankruptcy of the enterprise or cooperative sent by the business registration authority to the tax office via the business registration information system;

b) The decision or notice on revocation of the establishment and operation license or an equivalent document of the licensing authority sent to the tax office;

c) The Court’s decision declaring bankruptcy sent to the tax office;

d) The tax office’s notice that the taxpayer is not operating at its registered address as prescribed in Clause 3, Article 10, and Article 16 of this Circular.

Article 14. Obligations that must be fulfilled by taxpayers before the invalidation of their tax identification numbers

1. Taxpayers shall fulfill invoice obligations as prescribed by the law on invoices.

2. They shall fulfill the obligations to submit tax declaration dossiers, pay taxes, and process overpaid tax amounts and any value-added tax not yet credited (if any) as prescribed at Point d.1, Clause 1, Article 7 of Decree No. 252/2026/ND-CP.

3. In cases where the managing unit has dependent units, all dependent units must complete the procedures for invalidation of their tax identification numbers before the invalidation of the managing unit’s tax identification number.

Article 15. Processing of dossiers for invalidation of the tax identification number and returning of results

1. Processing of the dossier for invalidation of the tax identification number of a taxpayer prescribed in Clause 7, Article 13 of this Circular

a) The tax office directly managing the taxpayer shall:

a.1) Issue a Notice on the taxpayer’s cessation of operations and conduct of procedures for invalidation of the tax identification number made using Form No. 17/TB-DKT attached to this Circular, and send it to the taxpayer (unless the taxpayer is a foreign provider prescribed at Point dd, Clause 2, Article 4 of this Circular) within 02 (two) working days from the date the tax office receives the sufficient dossier for invalidation of the tax identification number as prescribed. The notice must identify whether the dossier necessitates an inspection at the taxpayer’s head office and, if so, the scheduled date of the inspection.

Issue the Notice on invalidation of the tax identification number following the managing unit made using Form No. 35/TB-DKT attached to this Circular to the managing unit and dependent units in cases where the tax office receives the dossier for invalidation of the tax identification number of the managing unit but the dependent units have not carried out the procedures for invalidation of the tax identification numbers;

a.2) Coordinate with the tax office managing the revenues in the locality where the taxpayer incurs obligations to the state budget to finalize the taxpayer’s obligations at the tax office managing the revenues (submitting a sufficient tax declaration dossier, completing tax payment obligations, invoice obligations, and processing overpaid tax amounts and any value-added tax amount not yet credited (if any)), offset tax obligations, or refund the tax as prescribed by the law regulations;

a.3) Carry out the procedure for offset, or refund combined with offset, for other tax obligations of the taxpayer in accordance with the law on tax administration.

In cases where the dependent unit invalidates its tax identification number but is unable to fulfill the payable or outstanding obligations, or still has an overpaid amount or value-added tax amount not yet fully withheld after carrying out the offset, or refund combined with offset, in accordance with the law on tax administration, and the managing unit has made a written commitment to take over all tax obligations of the dependent unit, the customs authority and the tax office directly managing the dependent unit shall transfer the obligations of the dependent unit to the managing unit, and issue the Notice on transfer of the taxpayer’s tax obligations made using Form No. 39/TB-DKT attached to this Circular to the taxpayers that are the managing unit and the dependent unit, and the tax office directly managing the managing unit.

In cases where the unit that splits up, is acquired, or is merged invalidates its tax identification number but is unable to fulfill the payable or outstanding obligations, or still has an overpaid amount or value-added tax amount not yet fully withheld after carrying out the offset, or refund combined with offset, in accordance with the law on tax administration, and the newly established units from the unit that splits up, is acquired, or is merged have agreed to succeed to all tax obligations of the unit that splits up, is acquired, or is merged, the customs authority and the tax office directly managing the unit that splits up, is acquired, or is merged shall transfer the obligations to the new units, and issue the Notice on transfer of the taxpayer’s tax obligations made using Form No. 39/TB-DKT attached to this Circular to the taxpayers that are the unit that splits up, is acquired, or is merged, the new units, and the tax offices directly managing the new units;

a.4) Request the customs authority to confirm that the taxpayer has fulfilled the obligations to pay tax and other state budget revenues for import and export activities in accordance with Article 140 of the Ministry of Finance’s Circular No. 38/2015/TT-BTC prescribing customs procedures; customs inspection and supervision, import and export duties, and tax administration applicable to exported goods and imported goods (amended and supplemented in Clause 61, Article 1 of Circular No. 121/2025/TT-BTC) within 03 (three) working days from the date of issuing the Notice on the taxpayer’s cessation of operations and conduct of procedures for invalidation of the tax identification number;

a.5) Issue the Notice on the taxpayer’s invalidation of the tax identification number made using Form No. 18/TB-DKT attached to this Circular within 03 (three) working days from the date the taxpayer has fulfilled the tax obligations to the tax administration authority, or the tax office completes the transfer of all tax obligations and other state budget payables of the dependent unit to the managing unit, or of the unit that splits up, is acquired, or is merged to the new unit in accordance with Point a.3 of this Clause;

b) The tax office managing the revenues shall:

b.1) Carry out the tasks prescribed at Point a.2 and Point a.3 of this Clause for revenues arising in the locality;

b.2) Update information that the taxpayer has fulfilled tax obligations regarding revenues managed by the tax office into the Tax Registration Application System on the same working day or at the latest by the beginning of the next working day from the date the taxpayer fulfills the tax obligations at the tax office managing the revenues.

2. Processing of the dossier for invalidation of the tax identification number of a taxpayer prescribed in Clause 5, Article 13 of this Circular

a) The tax office directly managing the taxpayer shall follow Point a, Clause 1 of this Article. Nevertheless, the Notice made using Form No. 18/TB-DKT attached to this Circular on the taxpayer’s invalidation of the tax identification number shall be replaced by the Notice made using Form No. 28/TB-DKT attached to this Circular on the taxpayer completing tax obligations to submit a dossier for dissolution/cessation of operations to the business registration authority;

b) The tax office managing the revenues shall follow Point b, Clause 1 of this Article.

3. Processing of invalidation of the tax identification number of the taxpayer based on the information sent by the business registration authority to the tax office in accordance with Clause 4, Article 13 of this Circular

a) For the transaction involving the exchange of information on the decision to dissolve the enterprise or cooperative, or the notice that the cooperative group is carrying out procedures to cease operations, transferred by the business registration authority in accordance with Point a, Clause 4, Article 13 of this Circular

a.1) The tax office directly managing the taxpayer shall follow Point a, Clause 1 of this Article. Nevertheless, the Notice made using Form No. 18/TB-DKT attached to this Circular on the taxpayer’s invalidation of the tax identification number shall be replaced by the Notice made using Form No. 28/TB-DKT attached to this Circular on the taxpayer completing tax obligations to submit a dossier for dissolution/cessation of operations to the business registration authority;

a.2) The tax office managing the revenues shall follow Point b, Clause 1 of this Article;

b) For the transaction involving the exchange of information on the dissolution of the enterprise or cooperative, or cessation of operations of the cooperative group, transferred by the business registration authority in accordance with Point b, Clause 4, Article 13 of this Circular

The Tax Registration Application System shall automatically return the result on whether or not the taxpayer has fulfilled the tax obligations based on the information on processing the invalidation of the tax identification number updated by the tax office on the System; and automatically update the taxpayer’s tax identification number status to “Taxpayer ceases operations and has completed the procedure for invalidation of the tax identification number” on the same working day it receives the transaction confirming the dissolution of the enterprise or cooperative, or cessation of operations of the cooperative group from the business registration authority if the taxpayer has fulfilled the tax obligations;

c) For the transaction involving the exchange of information on the cessation of existence of the enterprise or cooperative that splits up, is merged, or is acquired, transferred by the business registration authority in accordance with Point b, Clause 4, Article 13 of this Circular

c.1) The tax office directly managing the taxpayer shall follow Point a, Clause 1 of this Article. Nevertheless, the Notice made using Form No. 18/TB-DKT attached to this Circular on the taxpayer’s invalidation of the tax identification number shall be replaced by the Notice made using Form No. 28/TB-DKT attached to this Circular on the taxpayer completing tax obligations to submit a dossier for dissolution/cessation of operations to the business registration authority;

c.2) The tax office managing the revenues shall follow Point b, Clause 1 of this Article;

c.3) After the tax office directly managing the taxpayer updates the information that the taxpayer has fulfilled the tax obligations on the Tax Registration Application System, the System shall automatically transmit the information to the business registration information system for the business registration authority to carry out the cessation of existence of the enterprise or cooperative that splits up, is merged, or is acquired in accordance with regulations;

c.4) The Tax Registration Application System shall automatically update the taxpayer’s tax identification number status to “Taxpayer ceases operations and has completed the procedure for invalidation of the tax identification number” on the same working day it receives the transaction confirming the cessation of existence of the enterprise or cooperative that splits up, is merged, or is acquired from the business registration authority;

d) For the transaction involving the exchange of information on the cessation of operations of the branch or representative office of the enterprise or cooperative transferred by the business registration authority in accordance with Point b, Clause 4, Article 13 of this Circular

d.1) The Tax Registration Application System shall automatically return the result on whether or not the taxpayer has fulfilled based on the information on processing the invalidation of the tax identification number updated by the tax office on the System; and automatically update the taxpayer’s tax identification number status to “Taxpayer ceases operations and has completed the procedure for invalidation of the tax identification number” on the same working day it receives the transaction confirming the cessation of operations of the branch or representative office of the enterprise or cooperative from the business registration authority if the taxpayer has fulfilled the tax obligations;

d.2) In cases where the taxpayer has not submitted the dossier for invalidation of the tax identification number to the tax office directly managing it in accordance with Clause 5, Article 13 of this Circular:

d.2.1) The tax office directly managing the taxpayer shall issue the Notice requesting the taxpayer to submit the dossier for invalidation of the tax identification number made using Form No. 29/TB-DKT attached to this Circular, and send it to the taxpayer to carry out the procedures for invalidation of the tax identification number with the tax office in accordance with Clause 5, Article 13 of this Circular;

d.2.2) The tax office managing the revenues shall not yet apply the regulations to cease monitoring the obligations for revenues arising in the locality, but shall do so when the taxpayer submits the dossier for invalidation of the tax identification number to the tax office directly managing it in accordance with Clause 5, Article 13 of this Circular based on the notice from the tax office directly managing it;

dd) For transactions involving the exchange of information on the cessation of operations of a business location transmitted from the business registration information system to the Tax Registration Application System: the Tax Registration Application System shall update the information on the cessation of operations of the business location, based on the business location code and the tax identification number of the managing unit of the business location, into the tax administration database;

e) In cases where an enterprise or cooperative has been issued with a Notice by the tax office on the taxpayer’s fulfillment of its tax obligations, for it to submit a dossier for dissolution/cessation of operations to the business registration authority (made using Form No. 28/TB-DKT attached to this Circular), but over 180 days from the date the tax office receives the transaction involving the exchange of information on the dissolution decision, the tax office has not received the dissolution or cessation of operations transaction from the business registration authority, the tax office shall issue a written proposal to the business registration authority for update of the legal status of the enterprise or cooperative to “dissolved” as prescribed by the law on business registration, serving as a basis for the tax office to invalidate the taxpayer’s tax identification number on the Tax Registration Application System in accordance with regulations.

4. Processing of invalidation of the tax identification number under the decision or notice on revocation of the license from the competent State authority sent to the tax office in accordance with Point a and Point b, Clause 8, Article 13 of this Circular

a) In cases where the revocation is for coercively enforcing the administrative decision on tax administration

When the tax office directly managing the taxpayer receives the decision or notice on revocation of the license from the business registration authority or the competent State authority, the tax office shall update the taxpayer’s tax identification number status to “Taxpayer ceases operations but has not completed the procedure for invalidation of the tax identification number”;

b) The cases where the license is revoked by reason of law violations

b.1) The tax office directly managing the taxpayer shall:

- Update the information and status of the taxpayer’s tax identification number and the on-behalf-payment tax identification number (if any) to “Taxpayer ceases operations but has not completed the procedure for invalidation of the tax identification number”, and issue the Notice on invalidation of the tax identification number following the managing unit made using Form No. 35/TB-DKT attached to this Circular (if any), and send it to the taxpayer after receiving the decision or notice on revocation of the license from the business registration authority or the competent State authority;

- Update the information on revocation of the license of the business location, based on the business location code and the tax identification number of the managing unit of the business location, into the tax administration database in cases where the business location has its license revoked;

- Issue the Notice requesting the taxpayer to submit the dossier for invalidation of the tax identification number made using Form No. 29/TB-DKT, and send it to the taxpayer registering tax directly with the tax office, the dependent unit of the enterprise, or the dependent unit of the cooperative for it to carry out the procedures for invalidation of the tax identification number with the tax office in accordance with Clause 5 and Clause 7, Article 13 of this Circular (unless otherwise the taxpayer is subject to a notice issued by the tax office stating that it is not operating at its registered address);

b.2) After receiving a decision or notice on dissolution of an enterprise or cooperative and cessation of operations of a dependent unit transferred by a business registration authority, or a dossier for invalidation of the tax identification number of a taxpayer due to license revocation as prescribed in Article 13 of this Circular, the tax office directly managing the taxpayer and the tax office managing the revenues shall process invalidation of the tax identification number for each respective case in accordance with this Article.

5. Processing of invalidation of the tax identification number for bankrupt enterprises and cooperatives

a) Upon receipt of the Court’s decision to open bankruptcy procedures for the enterprise or cooperative or the information from the business registration authority sent via the business registration information system, the tax office directly managing the taxpayer shall update the taxpayer’s status to “Taxpayer undergoing bankruptcy procedures” on the same working day or at the latest by the beginning of the next working day from the date of receiving the Court’s decision to open bankruptcy procedures or the information on the Tax Registration Application System. The tax office directly managing the taxpayer shall coordinate with the tax office managing the revenues to determine the taxpayer’s tax obligations to send to the Court to collect tax arrears in accordance with the Law on Rehabilitation and Bankruptcy;

b) Upon receipt of the Court’s decision declaring bankruptcy of the enterprise or cooperative in accordance with Point c, Clause 8, Article 13 of this Circular

b.1) The tax office directly managing the taxpayer shall:

- Update the taxpayer’s status to “Taxpayer ceases operations but has not completed the procedure for invalidation of the tax identification number” on the same working day or at the latest by the beginning of the next working day from the date of receiving the Court’s decision declaring bankruptcy;

- Issue the Notice to the managing unit and the dependent unit made using Form No. 35/TB-DKT attached to this Circular in cases where the tax office receives the Court’s decision declaring bankruptcy for the managing unit but the dependent units have not carried out the procedures for invalidation of their tax identification numbers;

- Perform the tasks prescribed at Point a.2, Point a.3, Point a.4, and Point a.5, Clause 1 of this Article;

b.2) The tax office managing the revenues shall follow Point b, Clause 1 of this Article.

6. When the tax identification number of the taxpayer that is an organization is invalidated, its Tax Registration Certificate and Tax Identification Number Notice shall become invalid.

7. The tax office directly managing the taxpayer updates information and changes the status of the taxpayer’s tax identification number to status 03 “Taxpayer has ceased operations but has not completed procedures for invalidation of the tax identification number” with the corresponding reason on the same working day or at the latest by the beginning of the next working day from the date of issuance of the Notice on the taxpayer’s cessation of operations and conduct of procedures for invalidation of the tax identification number, made using Form No. 17/TB-DKT, or the Notice on the taxpayer’s fulfillment of tax obligations for it to submit a dossier for dissolution/cessation of operations to the business registration authority, made using Form No. 28/TB-DKT attached to this Circular; and updates to status 01 “Taxpayer has ceased operations and completed procedures for invalidation of the tax identification number” with the corresponding reason on the same working day or at the latest by the beginning of the next working day from the date of issuance of the Notice on the taxpayer’s invalidation of the tax identification number, made using Form No. 18/TB-DKT attached to this Circular.

8. In cases where the taxpayer submits a dossier for invalidation of the tax identification number but fails to fulfill tax obligations, and subsequently, if the tax office verifies the actual operation of the taxpayer at the registered address in accordance with Clause 2, Article 16 of this Circular and the verification shows that the taxpayer is no longer operating at the registered address, the tax office shall update the tax identification number status to 06, with reasons corresponding to the taxpayer’s dossier for invalidation of the tax identification number.

9. For agencies and organizations that have ceased to exist due to the rearrangement of the State organizational apparatus but have not carried out the procedures for invalidation of the tax identification numbers, the tax offices shall update the status to “Taxpayer ceases operations but has not completed the procedure for invalidation of the tax identification number” based on the decisions of competent authorities on rearranging the organizational apparatus, and update the status to “Taxpayer ceases operations and has completed the procedure for invalidation of the tax identification number” if the taxpayers have fulfilled the tax obligations.

Article 16. Invalidation of the tax identification numbers of taxpayers are not operating at their registered addresses according to notices issued by the tax offices

1. Within 01 working day from the date the tax office issues or receives a document (decision, document, notice) or dossier of the taxpayer in one of the cases below, the tax office shall update the information into the Tax Registration Application System and change the status of the operating taxpayer to status 09 “Taxpayer undergoing verification of operation status at the registered address”:

a) The tax office issues the 2 notice requesting submission of the tax declaration dossier, but the taxpayer still has not submitted the tax declaration dossier;

b) The tax office has sent a document to the taxpayer by post but such document is returned to the tax office because it is unclaimed or the address does not exist;

c) The tax office receives information provided by organizations and individuals with accompanying evidence that the taxpayer is not operating at the registered address;

d) The tax office receives a written notice from a competent State authority that the taxpayer is not operating at the registered address;

dd) The tax office receives a dossier for registration of the use of electronic invoices or a dossier for change of registration information of the use of electronic invoices according to which the taxpayer is classified as a risk subject to verification of the operation status at the registered address;

e) The tax office receives information on the issuance of the business registration certificate transmitted from the business registration information system to the Tax Registration Application System stating that the taxpayer is classified as a risk subject to verification of the operation status at the registered address;

g) When the tax office issues the first-time Tax Registration Certificate, or upon the change of tax registration information, the taxpayer is classified as a risk subject to verification of the operation status at the registered address.

At the same time, the tax office shall send information that the taxpayer must undergo verification of the operation status at the registered address to the taxpayer’s electronic tax transaction account; the email address and phone number of the taxpayer’s legal representative registered with the tax office, or via the EtaxMobile or VneID application of the taxpayer’s legal representative. The taxpayer may go to the tax office to, in person, explain or provide additional written information and documents to prove its ongoing operation at the registered address.

In cases where the taxpayer submits the tax declaration dossier or an explanation before the tax office conducts verification in accordance with Clause 2 of this Article and such explanation is accepted by the tax office, the tax office shall re-update the status of the taxpayer’s tax identification number on the Tax Registration Application System on the same working day or at the latest by the beginning of the next working day from the date of receiving the tax declaration dossier or accepting the taxpayer’s explanation.

2. If the taxpayer still has not submitted the tax declaration dossier, or fails to provide any explanation, or provides an explanation but such explanation is not accepted by the tax office within 05 (five) working days from the date the tax office changes the status of the taxpayer’s tax identification number to status 09 “Taxpayer undergoing verification of operation status at the registered address” in accordance with Clause 1 of this Article, the tax office shall verify the actual operation of the taxpayer at the registered address.

a) In cases where the verification shows that the taxpayer is still operating at the registered address, the taxpayer must fully fulfill tax obligations and the tax office’s requests as prescribed by the law regulations, and sign off on the record of verification of the taxpayer’s operation status at the registered address made using Form No. 15/BB-XMHD attached to this Circular. The tax office shall re-update the active status of the taxpayer on the Tax Registration Application System on the same working day or at the latest by the beginning of the next working day from the date the taxpayer completes the foregoing;

b) In cases where verification shows that the taxpayer is not operating at the registered address, the tax office shall coordinate with the local authority (the commune-level People’s Committee or the police agency managing the area) to make a record of verification of the taxpayer’s operation status at the registered address, using Form No. 15/BB-XMHD attached to this Circular. The tax office shall issue the Notice that the taxpayer is not operating at the registered address made using Form No. 16/TB-DKT attached to this Circular within 03 (three) working days from the date written on the verification record, and, at the same time, update the taxpayer’s tax identification number status to status 06 “Taxpayer is not operating at the registered address” with reason No. 09 “Tax office issues the Notice on the taxpayer’s non-operation at its registered address” into the Tax Registration Application System on the same working day or at the latest by the beginning of the next working day from the date of issuing the notice that the taxpayer is not operating at the registered address; and, at the same time, transmit the information to the business registration information system on the same day of updating the status “Taxpayer is not operating at the registered address” into the Tax Registration Application System.

The tax office shall publicly disclose the status of the taxpayer’s tax identification number on the Tax Administration Information System in accordance with Article 33 of this Circular. State authorities in the locality (including: the customs authority, the business registration authority (unless inter-agency registration of business and tax has been implemented), the Procuracy, the police agency, the market surveillance authority, and the authority issuing the establishment and operation license) and other organizations and individuals shall be responsible for looking up the information and status of the taxpayer’s tax identification number that have been publicly disclosed by the tax office for the purpose of performing State-level governance and other tasks as prescribed by the law regulations.

3. In cases where the managing unit falling into one of the cases prescribed in Clause 1 and Clause 2 of this Article has dependent units

a) The tax office managing the managing unit must simultaneously notify the dependent unit that the managing unit is identified as not operating at the registered address using Form No. 26/TB-DKT attached to this Circular within 02 (two) working days from the date of updating status 09 “Taxpayer undergoing verification of operation status at the registered address” prescribed in Clause 1 of this Article;

b) Upon issuance of the notice that the managing unit is not operating at the registered address in accordance with Clause 2 of this Article, the tax office managing the managing unit shall, at the same time, update the status of the dependent unit to non-operation at the registered address following the managing unit into the Tax Registration Application System on the same working day or at the latest by the beginning of the next working day from the date of issuing the notice.

4. After issuing the notice that the taxpayer is not operating at the registered address for the enterprise, cooperative, cooperative group, or dependent unit of the enterprise, or dependent unit of the cooperative, the tax office shall coordinate with the business registration authority in handling violations or revoking the business registration certificate in accordance with the Law on Enterprises and the Law on Cooperatives. After receiving the information on revocation of the Certificate from the business registration authority, the tax office shall comply with Clause 5 of this Article.

5. After the tax office issues the notice that the taxpayer is not operating at the registered address

a) In cases where the tax office receives information on the revocation of the taxpayer’s license sent by the competent authority, the tax office shall update the information and change the status of the taxpayer’s tax identification number and the on-behalf-payment tax identification number (if any) to status 06 with reason 13 “Taxpayer is not operating at the registered address and has its operation license revoked”;

b) In cases where the tax office receives the Court’s decision to open bankruptcy procedures or decision declaring bankruptcy for the taxpayer, the tax office shall update the information and change the status of the taxpayer’s tax identification number to status 06 with reason 07 or reason 12. The tax office directly managing the taxpayer shall coordinate with the tax office managing the revenues to determine the taxpayer’s tax obligations to send to the Court to collect tax arrears in accordance with the Law on Rehabilitation and Bankruptcy;

c) Before carrying out procedures for dissolution and cessation of operations (including voluntary dissolution and compulsory dissolution), the taxpayer must submit a dossier requesting invalidation of the tax identification number as prescribed in Clause 6, Article 13 of this Circular (if the taxpayer registers tax under the single-window inter-agency mechanism), or Clause 7, Article 13 of this Circular (if the taxpayer registers tax directly with the tax office). In cases where any change of the headquarters address or other tax registration information is approved by competent State authorities, the taxpayer must submit together therewith a dossier for change of information as prescribed in Article 9 of this Circular.

Within 01 (one) working day from the date the tax office directly managing the taxpayer receives a sufficient dossier requesting invalidation of the tax identification number, it shall change the status of the tax identification numbers of the taxpayer and its dependent units to status 06 with reason 03 “Taxpayer is not operating at the registered address and has submitted a dossier for invalidation of the tax identification number” on the Tax Registration Application System.

The tax office shall prepare a list of unsubmitted tax declaration dossiers; use of invoices; payable or outstanding tax amounts and other state budget revenues; and impose penalties on violations of the law on tax and invoices, up to the time the taxpayer submits the dossier requesting invalidation of the tax identification number in accordance with the law regulations. In such case, the tax office is not required to verify whether the taxpayer operates at its registered address or not.

The taxpayer shall be responsible for completing tax obligations as prescribed in Article 14 of this Circular before the invalidation of the tax identification number. The tax office directly managing the taxpayer shall follow Points a.2, a.3, a.4, and a.5, Clause 1, Article 15 of this Circular, and the tax office managing the revenues shall follow Point b, Clause 1, Article 15 of this Circular to invalidate the taxpayer’s tax identification number.

6. The tax office shall invalidate the taxpayer’s tax identification number after issuing the notice that the taxpayer is not operating at the registered address (unless otherwise prescribed at Point c, Clause 5 of this Article) as follows:

a) For the taxpayer prescribed in Clause 2, Article 4 of this Circular that has fulfilled obligations on taxes and invoices in accordance with Law No. 108/2025/QH15 and Article 14 of this Circular, or incurs no obligations on taxes and invoices;

b) For the taxpayer that has been cleared of tax arrears, late payment interests, and fines in accordance with Point c, Clause 1, Article 21 of Law No. 108/2025/QH15, without refunding overpaid amounts as prescribed at Point b, Clause 4, Article 15 of Law No. 108/2025/QH15 (the taxpayer has fulfilled the tax obligations), and has completed invoice procedures as prescribed by the law on invoices.

In cases where the taxpayer that is an enterprise, cooperative, or cooperative group has not been updated with the status “dissolved” in the business registration information system, the tax office shall send a list of enterprises, cooperatives, and cooperative groups that have been notified by the tax office as not operating at the registered addresses and have their tax identification numbers invalidated to the business registration authority for handling and updating the legal status of such enterprises, cooperatives, and cooperative groups in accordance with the law on business registration.

Section 5

REINSTATEMENT OF TAX IDENTIFICATION NUMBERS

Article 17. Cases of tax identification number reinstatement and dossiers requesting reinstatement of the tax identification number

1. A taxpayer registering tax together with business registration under the inter-agency single-window mechanism shall have its tax identification number reinstated in the following cases:

a) If it has its legal status reinstated in accordance with the law on business registration, it shall also have its tax identification number reinstated;

b) It submits a dossier requesting reinstatement of the tax identification number after the tax office issues a notice that the taxpayer is not operating at the registered address but its license has not yet been revoked and its tax identification number has not yet been invalidated;

c) The dependent unit of the enterprise or the dependent unit of the cooperative wishes to continue its business operations after having submitted a dossier for invalidation of the tax identification number in accordance with Clause 5, Article 13 of this Circular to the tax office but has not yet submitted a dossier for cessation of operations to the business registration authority.

2. A taxpayer registering tax directly with the tax office shall submit a dossier for reinstatement of its tax identification number to the tax office directly managing it in the following cases:

a) The competent authority issues a written cancellation of the document on revocation of the establishment and operation license, establishment decision, or equivalent license;

b) The tax office issues a notice that the taxpayer is not operating at the registered address but its license has not yet been revoked and its tax identification number has not yet been invalidated;

c) It wishes to continue business operations after having submitted a dossier for invalidation of the tax identification number in accordance with Clause 7, Article 13 of this Circular to the tax office, but the tax office has not yet issued the notice on invalidation of the tax identification number.

3. The tax identification number shall continue to be used in accordance with the law on tax administration from the date the business registration authority’s decision on reinstatement of the legal status takes effect, or the date the tax office notifies the reinstatement of the tax identification number.

4. Dossier requesting reinstatement of the taxpayer’s tax identification number

a) If the taxpayer prescribed in Clause 2, Article 4 of this Circular has its establishment and operation license or equivalent license revoked by the competent authority, and the tax office has invalidated the tax identification number as prescribed, but subsequently, the competent authority issues a written cancellation of the revocation document, the taxpayer shall submit a dossier requesting reinstatement of the tax identification number to the tax office directly managing it at the latest 10 (ten) working days from the date the competent authority issues the written cancellation of the revocation document.

Such a dossier shall comprise:

- A written request for reinstatement of the tax identification number made using Form No. 25/DKT attached to this Circular;

- A copy of the written cancellation of the document on revocation of the establishment and operation license or equivalent license issued by the competent authority;

b) After the tax office issues a notice that the taxpayer is not operating at the registered address in accordance with Clause 3, Article 10, or Article 16 of this Circular but the business registration certificate, establishment and operation license, or equivalent license has not yet been revoked and the tax identification number has not yet been invalidated, the taxpayer shall submit a written request for reinstatement of the tax identification number made using Form No. 25/DKT attached to this Circular to the tax office directly managing it prior to the date the tax office issues the notice on invalidation of the tax identification number in accordance with regulations.

In cases where the taxpayer has changed the head office address but fails to register the change with the tax office or the business registration authority, the taxpayer must specify the current head office address and explain the reason therefor in the written request for reinstatement of the tax identification number, and, at the same time, submit the dossier for notification of tax registration information change in accordance with Article 9 of this Circular.

c) When the taxpayer prescribed in Clause 2, Article 4 of this Circular wishes to continue business operations after having submitted a dossier for invalidation of the tax identification number to the tax office in accordance with Clause 7, Article 13 of this Circular, but the tax office has not yet issued the Notice on invalidation of the tax identification number in accordance with Article 15 of this Circular, the taxpayer shall submit a written request for reinstatement of the tax identification number made using Form No. 25/DKT attached to this Circular to the tax office directly managing it prior to the date the tax office issues the Notice on invalidation of the tax identification number;

d) If the dependent unit of the enterprise or the dependent unit of the cooperative has submitted a dossier for invalidation of the tax identification number to the tax office in accordance with Clause 5, Article 13 of this Circular, and subsequently has a written cancellation of the decision to cease the operations of the dependent unit, and the taxpayer has not yet submitted a dossier for cessation of operations to the business registration authority, the taxpayer shall submit a dossier requesting reinstatement of the tax identification number to the tax office directly managing it.

Such a dossier shall comprise:

- A written request for reinstatement of the tax identification number made using Form No. 25/DKT attached to this Circular;

- A copy of the written cancellation of the decision to cease the operations of the dependent unit.

The taxpayer requesting reinstatement of the tax identification number as prescribed at Point b, Point c, and Point d of this Clause must fully fulfill the tax obligations in accordance with Point dd, Clause 1, Article 7 of Decree No. 252/2026/ND-CP before having its tax identification number reinstated.

5. The dossier for reinstatement of the tax identification number for the enterprise, cooperative, or cooperative group having its legal status reinstated in accordance with the law on business registration shall be the information on reinstatement of the legal status of the enterprise, cooperative, cooperative group, dependent unit of the enterprise, or dependent unit of the cooperative transmitted by the business registration authority to the tax office via the business registration information system into the Tax Registration Application System.

In cases where the enterprise, cooperative, or cooperative group is subject to a notice issued by the tax office stating that it is not operating at the registered address, after having its legal status reinstated by the business registration authority in accordance with the law on business registration, the taxpayer must submit a dossier for reinstatement of the tax identification number to the tax office directly managing it in accordance with Point b, Clause 4 of this Article.

In cases of reinstating the tax identification number for the enterprise, cooperative, cooperative group, or dependent unit that has had its business registration certificate revoked upon the request of the tax office sent to the business registration authority, the tax office directly managing it shall send a written request to the business registration authority for reinstating the taxpayer’s legal status.

A written request for reinstatement of legal status must include the following primary details: name of the requesting tax administration authority, the competent State authority receiving the written request; the taxpayer’s information; name, tax identification number, and business registration address; and reason for the legal status to be reinstated. The written request for reinstatement of the legal status shall be sent to the competent State authority at the latest 03 working days from the date the tax office receives the taxpayer’s written request for reinstatement of the legal status.

Article 18. Processing of dossiers for reinstatement of the tax identification numbers and returning of results

1. For the taxpayer’s dossier: The tax office shall receive and process the dossier for reinstatement of the tax identification number, and return the result to the taxpayer as follows:

a) Processing of the dossier for tax identification number reinstatement of the taxpayer as prescribed at Point a, Clause 4, Article 17 of this Circular

Within 03 (three) working days from the date of receiving a sufficient dossier requesting reinstatement of the tax identification number of a taxpayer as prescribed, the tax office shall:

- Issue a Notice on reinstatement of the tax identification number using Form No. 19/TB-DKT and, where applicable, a Notice on reinstatement of a dependent unit’s tax identification number following its managing unit made using Form No. 37/TB-DKT attached to this Circular and send them to the taxpayer and the dependent unit (if the reinstated tax identification number is that of its managing unit);

- Update the tax identification number status for the taxpayer on the Tax Registration Application System on the same working day or at the latest by the beginning of the next working day from the date of issuing the notice on reinstatement of the tax identification number.

In cases where the taxpayer’s tax identification number has been updated to status 06 by the tax office, the tax office must carry out on-site verification at the taxpayer’s head office address within 10 (ten) working days from the date of receiving the sufficient dossier from the taxpayer similarly as prescribed at Point b of this Clause before reinstating the tax identification number;

b) Processing of the dossier for tax identification number reinstatement of the taxpayer as prescribed at Point b, Clause 4, Article 17 of this Circular

b.1) Within 10 (ten) working days from the date of receiving the sufficient dossier requesting reinstatement of the tax identification number of the taxpayer in accordance with regulations, the tax office shall prepare a list of unsubmitted tax declaration dossiers, the usage of invoices, payable or outstanding tax amounts and other state budget revenues made using Form No. 19.1/TB-DKT (Notice on tax obligations that must be fulfilled before reinstatement of the tax identification number), and impose penalties on violations of the law on tax and invoices up to the time the taxpayer submits the dossier requesting reinstatement of the tax identification number in accordance with regulations; and, at the same time, carry out on-site verification at the taxpayer’s head office address, and make a record of verification of the taxpayer’s operation status at the registered address using Form No. 15/BB-XMHD attached to this Circular based on the taxpayer’s dossier requesting reinstatement of the tax identification number (the taxpayer must sign off on the record).

In cases where the taxpayer has dependent units, the tax office managing the managing unit shall notify the tax offices managing the dependent units to request the dependent units to fulfill tax obligations before reinstatement of the tax identification number. In cases where any dependent unit is unable to fulfill tax obligations, the managing unit shall be responsible for fulfilling the tax obligations of the dependent unit before reinstatement of the tax identification number;

b.2) In cases where the taxpayer has changed its head office address but has not registered the change with the tax office or the business registration authority, if the taxpayer submits a sufficient, satisfactory dossier proving that it has already changed the head office address, the tax office shall carry out on-site verification at the active head office address of the taxpayer as follows:

- In cases where the active head office address of the taxpayer is located in the area managed by the tax office: the tax office shall carry out the procedure as prescribed at Point b.1 of this Clause;

- In cases where the active head office address of the taxpayeris not located in the area managed by the tax office: The tax office in the locality from which the taxpayer relocates shall send a written request to the tax office in the locality to which the taxpayer relocates to coordinate with the local authority to carry out verification, make a record, and send the result to the tax office in the locality from which the taxpayer relocates within 10 (ten) working days from the date of receiving the written request;

- In cases where the enterprise, cooperative, or cooperative group subject to tax registration under the inter-agency single-window mechanism together with business registration has changed its head office address but has not registered the change with the business registration authority, the tax office shall conduct a risk assessment to decide on verification of the new head office address or issue a notice of non-reinstatement of the tax identification number in accordance with Point d of this Clause;

b.3) Within 03 (three) working days from the date the taxpayer fully complies with penalties on administrative violations regarding taxes and invoices, fully pays the payable or outstanding tax amounts and other state budget revenues, including the tax obligations of the dependent unit (if any), the tax office shall:

- Issue a Notice on reinstatement of the taxpayer’s tax identification number made using Form No. 19/TB-DKT and, where applicable, a Notice on reinstatement of a dependent unit’s tax identification number following its managing unit made using Form No. 37/TB-DKT attached to this Circular and send them to the taxpayer and the dependent unit (if the reinstated tax identification number is that of its managing unit);

- Update the tax identification number status of the taxpayer on the Tax Registration Application System on the same working day or at the latest by the beginning of the next working day from the date of issuing the notice on reinstatement of the tax identification number. In cases where the enterprise, cooperative, cooperative group, dependent unit of the enterprise, or dependent unit of the cooperative has its tax identification number reinstated in accordance with this Point, the tax office shall update the tax identification number status corresponding to the legal status in the business registration information system after the legal status “Not operating at the registered address” ends.

The tax office shall publicly disclose the Notice on reinstatement of the tax identification number on the Tax Administration Information System in accordance with Article 33 of this Circular. State authorities in the locality (including: the customs authority, the business registration authority (unless inter-agency registration of business and tax has been implemented), the Procuracy, the police agency, the market surveillance authority, and the authority issuing the establishment and operation license) and other organizations and individuals shall be responsible for looking up the information and status of the taxpayer’s tax identification number that have been publicly disclosed by the tax office for the purpose of performing State-level governance and other tasks;

c) Processing of the dossier for tax identification number reinstatement of the taxpayer as prescribed at Points c and d, Clause 4, Article 17 of this Circular

Within 10 (ten) working days from the date of receiving the sufficient dossier requesting reinstatement of the tax identification number of the taxpayer in accordance with regulations, the tax office shall prepare a list of unsubmitted tax declaration dossiers, the usage of invoices, payable or outstanding tax amounts and other state budget revenues, and impose penalties on violations of the law on tax and invoices up to the time the taxpayer submits the dossier requesting reinstatement of the tax identification number in accordance with regulations.

Within 03 (three) working days from the date the taxpayer fully complies with penalties on administrative violations regarding taxes and invoices, fully pays the payable or outstanding tax amounts and other state budget revenues, the tax office shall:

- Issue a Notice on reinstatement of the taxpayer’s tax identification number made using Form No. 19/TB-DKT and, where applicable, a Notice on reinstatement of a dependent unit’s tax identification number following its managing unit made using Form No. 37/TB-DKT attached to this Circular and send them to the taxpayer and the dependent unit (if the reinstated tax identification number is that of its managing unit);

- Update the tax identification number status for the taxpayer on the Tax Registration Application System on the same working day or at the latest by the beginning of the next working day from the date of issuing the notice on reinstatement of the tax identification number.

In cases where the taxpayer’s tax identification number has been updated to status 06 by the tax office, the tax office must carry out on-site verification at the taxpayer’s head office address within 10 (ten) working days from the date of receiving the sufficient dossier from the taxpayer in the same manner as prescribed at Point b of this Clause before reinstating the tax identification number;

d) The tax office shall issue the Notice that the tax identification number is not reinstated made using Form No. 38/TB-DKT attached to this Circular, and send it to the taxpayer in the following cases:

d.1) The taxpayer submits an insufficient dossier requesting reinstatement of the tax identification number, or does not fall into cases where the tax identification number is reinstated in accordance with Clause 1 and Clause 2, Article 17 of this Circular;

d.2) The taxpayer fails to fulfill obligations on taxes and invoices with the tax office within 30 days from the date the tax office notifies the taxpayer of the list of unsubmitted tax declaration dossiers, usage of invoices, payable or outstanding tax amounts and other state budget revenues, and imposes penalties on violations of the law on tax and invoices in accordance with Point b and Point c of this Clause, and the taxpayer is unable to explain the reasons;

d.3) The taxpayer falls into the case where on-site verification of the operation status at the head office address is required prior to reinstatement of the tax identification number as prescribed at Point a, Point b, and Point c of this Clause, but the verification shows that the taxpayer is not operating at the registered head office address or the changed address registered with the tax office; or the enterprise, cooperative, or cooperative group has changed its head office address but the tax office has assessed the risk and decided not to reinstate it at the new address.

2. Processing of the dossier for tax identification number reinstatement of the taxpayer as prescribed in Clause 5, Article 17 of this Circular

When the tax office receives information on the reinstatement of legal status for the enterprise, cooperative, cooperative group, dependent unit of the enterprise, or dependent unit of the cooperative sent by the business registration authority via the business registration information system, the tax office shall reinstate the tax identification number for the taxpayer on the same working day it receives the information on the Tax Registration Application System.

In cases where the taxpayer is subject to a notice issued by the tax office stating that it is not operating at the registered address, the tax office shall re-update the reason for status 06. After receiving the dossier requesting reinstatement of the tax identification number sent by the taxpayer to the tax office in accordance with Point b, Clause 4, Article 17 of this Circular, the tax office shall process it in accordance with Point b, Clause 1 of this Article.

Section 6

TAX REGISTRATION IN CASES WHERE ORGANIZATIONS ARE REORGANIZED

Article 19. Tax registration in cases of reorganization

1. Split-up of an organization

a) For the organization that splits up

The organization that splits up must carry out the procedure for invalidation of the tax identification number with the tax office directly managing it in accordance with Article 13 of this Circular.

Based on the dossier for invalidation of the tax identification number of the organization that splits up, the tax office shall carry out procedures and sequences to invalidate the tax identification number of the organization that splits up in accordance with Article 13, Article 14, and Article 15 of this Circular;

b) For the organizations established as result of the split-up

New organizations established as result of the split-up of the original organization must carry out tax registration procedures with the tax office in accordance with Point a, Clause 3, Article 6 of Decree No. 252/2026/ND-CP and Article 7 of this Circular.

Based on the tax registration dossiers of the new organizations established as result of the split-up of the original organization, the tax office shall carry out procedures and sequences to issue tax identification numbers for such taxpayers in accordance with Article 8 of this Circular.

2. Spin-off of an organization

a) For the organization that spins off

In cases where the organization that spins off incurs changes in tax registration information after spinning off, such organization must carry out procedures to notify the change of tax registration information with the tax office directly managing it within 10 (ten) working days from the date of being issued with the establishment and operation license, establishment decision, or other equivalent document by the competent State authority.

Such a dossier shall comprise:

- A declaration for adjustment or supplementation of tax registration information made using Form No. 08-MST attached to this Circular;

- A copy of the decision on spin-off of the organization or equivalent document;

- A copy of the establishment and operation license, the establishment decision, or another equivalent document.

The tax office shall carry out procedures to change tax registration information of the organization that spins off in accordance with Article 9 and Article 10 of this Circular. The organization that spins off shall continue to use the tax identification number already issued to it to further perform its tax obligations;

b) For the organizations established as result of the spin-off

The organization established as a result of the spin-off must carry out tax registration procedures with the tax office in accordance with Point a, Clause 3, Article 6 of Decree No. 252/2026/ND-CP and Article 7 of this Circular.

Based on the tax registration dossier of the organization established as a result of the spin-off, the tax office shall carry out procedures and sequences to issue a tax identification number for such taxpayer in accordance with Article 8 of this Circular.

3. Acquisition of an organization

The acquiring organization shall have its tax identification number kept unchanged. The tax identification numbers of acquired organizations shall be invalidated.

a) For the acquired organization

The acquired organization must carry out procedures for invalidation of the tax identification number with the tax office directly managing it in accordance with Article 13 of this Circular.

Based on the dossier for invalidation of the tax identification number of the acquired organization, the tax office shall carry out procedures and sequences to invalidate the tax identification number of the acquired organization in accordance with Article 13, Article 14, and Article 15 of this Circular;

b) For the acquiring organization

In cases where the acquisition results in a change of tax registration information, the acquiring organization must carry out procedures to notify the change of tax registration information with the tax office directly managing it within 10 (ten) working days from the date of being issued with the establishment and operation license, establishment decision, or another equivalent document.

Such a dossier shall comprise:

- A declaration for adjustment or supplementation of tax registration information made using Form No. 08-MST attached to this Circular;

- A copy of the acquisition contract or equivalent document;

- A copy of the establishment and operation license, the establishment decision, or another equivalent document.

The tax office shall carry out procedures to change tax registration information of the acquiring organization in accordance with Article 9 and Article 10 of this Circular.

4. Merger of organizations

a) For the organizations that are merged

The organizations that are merged must carry out procedures for invalidation of their tax identification numbers with the tax office directly managing them in accordance with Article 13 of this Circular.

Based on the dossiers for invalidation of the tax identification numbers of the organizations that are merged, the tax office shall carry out procedures and sequences to invalidate the tax identification numbers of the organizations that are merged in accordance with Article 13, Article 14, and Article 15 of this Circular;

b) For the organization established as result of the merger

The organization established as a result of the merger must carry out tax registration procedures with the tax office in accordance with Point a, Clause 3, Article 6 of Decree No. 252/2026/ND-CP and Article 7 of this Circular.

Based on the tax registration dossier of the organization established as a result of the merger, the tax office shall carry out procedures and sequences to issue a tax identification number for such taxpayer in accordance with Article 8 of this Circular.

5. Type conversion of an organization

a) The tax identification number of the organization after type conversion shall be kept unchanged in accordance with regulations;

b) The organization after type conversion must carry out procedures to notify the change of tax registration information with the tax office directly managing it within 10 (ten) working days from the date of being issued with the establishment and operation license, establishment decision, or other equivalent document by the competent State authority.

Such a dossier shall comprise:

- A declaration for adjustment or supplementation of tax registration information made using Form No. 08-MST attached to this Circular;

- A copy of the decision on type conversion of the organization or equivalent document;

- A copy of the establishment and operation license, the establishment decision, or another equivalent document.

The tax office shall carry out procedures to change tax registration information of the organization after type conversion in accordance with Article 9 and Article 10 of this Circular. The organization after type conversion shall continue to use the tax identification number already issued to it to further perform its tax obligations;

c) In cases of type conversion among enterprise types under the Law on Enterprises, or conversion from a cooperative group to a cooperative under the Law on Cooperatives, the tax office shall update the change upon receipt of the enterprise registration or cooperative registration transaction transmitted by the business registration authority.

Article 20. Tax registration in cases of operating model conversion

1. Conversion of a dependent unit to an independent unit or vice versa

If a dependent unit is subject to a decision to convert to an independent unit or vice versa, the independent unit or dependent unit after conversion must carry out tax registration to be issued with a new tax identification number in accordance with Point a, Clause 3, Article 6 of Decree No. 252/2026/ND-CP and Article 7 of this Circular. The independent unit or dependent unit prior to conversion must carry out procedures for invalidation of the tax identification number with the tax office directly managing it in accordance with Article 13 of this Circular.

Based on the tax registration dossier of the independent unit or dependent unit after conversion, the tax office shall carry out procedures and sequences to issue a tax identification number for the taxpayer in accordance with Article 8 of this Circular.

Based on the dossier for invalidation of the tax identification number of the independent unit or dependent unit prior to conversion, the tax office shall carry out procedures and sequences to invalidate the tax identification number in accordance with Article 13, Article 14, and Article 15 of this Circular.

2. Conversion of an independent unit to a dependent unit of another managing unit

If an independent unit converts to a dependent unit of another managing unit, it shall be issued with a 13-digit tax identification number based on the tax identification number of the new managing unit. The independent unit must carry out procedures for invalidation of the tax identification number with the tax office in accordance with Article 13 of this Circular. The dependent unit shall carry out tax registration in accordance with Point a, Clause 3, Article 6 of Decree No. 252/2026/ND-CP and Article 7 of this Circular. The managing unit must declare and supplement the newly established dependent unit in the list of dependent units made using Form No. BK02-DKT attached to this Circular when changing tax registration information as prescribed in Article 9 of this Circular.

Based on the tax registration dossier of the dependent unit, the tax office shall carry out procedures and sequences to issue a tax identification number for the taxpayer in accordance with Article 8 of this Circular.

Based on the dossier for invalidation of the tax identification number of the independent unit, the tax office shall carry out procedures and sequences to invalidate the tax identification number in accordance with Article 13, Article 14, and Article 15 of this Circular.

3. Conversion of a dependent unit from one managing unit to another managing unit

A dependent unit of one managing unit (hereinafter referred to as the former dependent unit) that converts to a dependent unit of another managing unit (hereinafter referred to as the new dependent unit) must carry out procedures for invalidation of the tax identification number of the former dependent unit with the tax office directly managing it in accordance with Article 13 of this Circular. The new dependent unit shall carry out tax registration with the tax office in accordance with Point a, Clause 3, Article 6 of Decree No. 252/2026/ND-CP and Article 7 of this Circular. The managing unit must declare and supplement the newly established dependent unit in the list of dependent units made using Form No. BK02-DKT attached to this Circular when changing tax registration information as prescribed in Article 9 of this Circular.

Based on the tax registration dossier of the new dependent unit, the tax office shall carry out procedures and sequences to issue a tax identification number for the taxpayer in accordance with Article 8 of this Circular.

Based on the dossier for invalidation of the tax identification number of the former dependent unit, the tax office shall carry out procedures and sequences to invalidate the tax identification number in accordance with Article 13, Article 14, and Article 15 of this Circular.

Chapter III

PROCEDURES FOR TAX REGISTRATION FOR TAXPAYERS THAT ARE BUSINESS HOUSEHOLDS, HOUSEHOLDS, AND INDIVIDUALS

Section 1

FIRST-TIME TAX REGISTRATION

Article 21. Place of submission and dossier for first-time tax registration

1. For business households registering tax together with business registration under the inter-agency single-window mechanism, and households and individuals prescribed at Point k, Point l, Point m, and Point p, Clause 2, Article 4 of this Circular

a) The place of submission and dossier for first-time tax registration for a business household registering tax together with business registration under the inter-agency single-window mechanism are the place of submission and dossier for business household registration in accordance with Decree No. 168/2025/ND-CP on enterprise registration;

b) The places of submission and dossiers for first-time tax registration for households and individuals prescribed at Point k, Point l, Point m, and Point p, Clause 2, Article 4 of this Circular that shall be issued with personal identification numbers in accordance with the law on identification are specified as follows:

b.1) For the business household or business individual prescribed at Point k, Clause 2, Article 4 of this Circular

b.1.1) Places of dossier submission:

- At the commune-level Tax Office in the locality where the head office is located;

- At the commune-level Tax Office in the locality of residence of the household or business individual in cases where there is no fixed business location;

- At the commune-level Tax Office in the locality where the individual has real estate for rent. In cases where there are multiple real estates for rent in different locations, the individual shall choose one commune-level Tax Office in those localities;

b.1.2) Dossier of tax registration: A tax registration form made using Form No. 03-DKT attached to this Circular; or a dossier of tax declaration with tax registration information incorporated therein in accordance with the law on tax administration. For a business household falling into the cases prescribed in Clause 6, Article 37 of this Circular, it shall submit a copy of the valid business household registration certificate together with the dossier;

b.2) In cases where the individual prescribed at Points l and p, Clause 2, Article 4 of this Circular authorizes the income-paying body to register tax for such individual or his/her dependants

b.2.1) Place of dossier submission: at the income-paying body. In cases where an individual earns income from multiple income-paying bodies, the individual shall only authorize tax registration at one income-paying body and inform other income-paying bodies of his/her personal identification number for the purpose of withholding, declaring, and paying tax;

b.2.2) A tax registration dossier of an individual or dependant shall comprise: A power of attorney for tax registration made using Form No. 41/UQ-DKT, a declaration of dependants who must be directly nurtured, made using Form No. 07/XN-NPT-TNCN (applicable to any dependant as prescribed at Point dd, Clause 2, Article 47 of the Government’s Decree No. 253/2026/ND-CP detailing a number of articles and measures for organizing and guiding the implementation of the Law on Personal Income Tax) attached to this Circular, and other documents identifying such dependants in accordance with the law on personal income tax;

b.2.3) The income-paying body shall be responsible for consolidating the individual’s tax registration information into the tax registration form made using Form No. 05-DKT-TH attached to this Circular, and consolidating the dependant’s tax registration information into the tax registration form made using Form No. 20-DKT-TH attached to this Circular, and sending them to the tax office directly managing the income-paying body, and shall be responsible for storing the tax registration dossiers (in paper or electronic formats) and providing them upon tax inspection by the tax office.

The income-paying body shall use the individual’s or dependant’s personal identification number for withholding, declaring, and paying tax in accordance with the law regulations;

b.3) In cases where the individual prescribed at Points l and p, Clause 2, Article 4 of this Circular does not authorize the income-paying body to register tax

b.3.1) Places of dossier submission:

- At the Tax Office of the province or municipality where the individual works if he/she earns income from salaries and wages paid by International Organizations, Embassies, and Consulates in Vietnam that have not withheld tax;

- At the Tax Office of the province or municipality where the work arises in Vietnam, if the individual earns income from salaries and wages paid by organizations and individuals from abroad;

- At the commune-level Tax Office in the locality where the individual resides in other cases;

b.3.2) Dossier of tax registration:

- For an individual, it shall comprise: A declaration for tax registration made using Form No. 05-DKT attached to this Circular;

- For dependants: A tax registration form made using Form No. 20-DKT, a declaration of dependants who must be directly nurtured, made using Form No. 07/XN-NPT-TNCN (applicable to any dependant as prescribed at Point dd, Clause 2, Article 47 of Decree No. 253/2026/ND-CP) attached to this Circular, and copies of other documents identifying such dependants in accordance with the law on personal income tax;

b.4) In cases where a household or individual (excluding the cases of tax registration prescribed at Point b.1, Point b.2, and Point b.3 of this Clause) registers tax through a tax declaration dossier with tax registration information incorporated therein

b.4.1) Place of dossier submission: At the commune-level Tax Office in the locality where the household or individual incurs obligations to the state budget.

b.4.2) Dossier of tax registration: A dossier of tax declaration with tax registration information incorporated therein in accordance with the law on tax administration. In cases where tax offices and State authorities have implemented inter-agency mechanism, the tax offices shall rely on information transfer slips sent by competent authorities if there are no tax declaration dossiers;

c) For any individual prescribed at Point k, Point l, Point m, or Point p, Clause 2, Article 4 of this Circular that must be issued with a tax identification number by the tax office in accordance with Point a, Clause 2, Article 5 of this Circular

c.1) For the business individual prescribed at Point k, Clause 2, Article 4 of this Circular

c.1.1) Places of dossier submission

- At the commune-level Tax Office in the locality where the head office is located;

- At the commune-level Tax Office in the locality where the business individual resides if the business individual has no fixed business location;

- At the commune-level Tax Office in the locality where the individual has real estate for rent. In cases where there are multiple real estates for rent in different locations, the individual shall choose one commune-level Tax Office in those localities;

c.1.2) Dossier of tax registration

- A tax registration form made using Form No. 03-DKT attached to this Circular, or a dossier of tax declaration with tax registration information incorporated therein in accordance with the law on tax administration;

- A copy of the valid passport of the individual; or a copy of the valuable paper for the business individual who engages in the purchase, sale, or exchange of goods at a border market as prescribed in Article 16 of the Government’s Decree No. 14/2018/ND-CP prescribing in detail border trade activities (amended and supplemented in Clause 4, Article 1 of Decree No. 122/2024/ND-CP);

c.2) In cases where the individual prescribed at Points l and p, Clause 2, Article 4 of this Circular authorizes the income-paying body to register tax for such individual or his/her dependants

c.2.1) Place of dossier submission: at the income-paying body. In cases where an individual earns income from multiple income-paying bodies, the individual shall only authorize one income-paying body to register tax for him/her so that he/she can be issued with a tax identification number by the tax office. The individual shall inform other income-paying bodies of his/her tax identification number for the purpose of withholding, declaring, and paying tax;

c.2.2) A tax registration dossier of an individual or a dependant shall comprise:

- A power of attorney for tax registration made using Form No. 41/UQ-DKT, a declaration of dependants who must be directly nurtured, made using Form No. 07/XN-NPT-TNCN (applicable to any dependant as prescribed at Point dd, Clause 2, Article 47 of Decree No. 253/2026/ND-CP) attached to this Circular;

- A copy of the valid passport of the individual or dependant, or a copy of another valid legal personal authentication document (if no passport is available);

- Other documents for identification of the dependant as prescribed by the law on personal income tax;

c.2.3) The income-paying body shall be responsible for consolidating the individual’s tax registration information into the tax registration form made using Form No. 05-DKT-TH attached to this Circular, and consolidating the dependant’s tax registration information into the tax registration form made using Form No. 20-DKT-TH attached to this Circular, and sending them to the tax office directly managing the income-paying body, and shall be responsible for storing the tax registration dossiers (in paper or electronic formats) and providing them upon tax inspection by the tax office.

The income-paying body shall use the tax identification number issued by the tax office to the individual or dependant for withholding, declaring, and paying tax in accordance with the law regulations;

c.3) In cases where the individual prescribed at Points l and p, Clause 2, Article 4 of this Circular does not authorize the income-paying body to register tax

c.3.1) Places of dossier submission

- At the Tax Office of the province or municipality where the individual works if he/she is a resident individual earning income from salaries and wages paid by International Organizations, Embassies, and Consulates in Vietnam that have not withheld tax;

- At the Tax Office of the province or municipality where the work arises in Vietnam, if the individual earns income from salaries and wages paid by organizations and individuals from abroad;

c.3.2) Dossier of tax registration

- For an individual, it shall comprise:

- A tax registration form made using Form No. 05-DKT attached to this Circular and a copy of the individual’s valid passport;

- A copy of the written appointment from the employer in cases where the foreign individual who is non-resident in Vietnam in accordance with the law on personal income tax is sent to Vietnam to work but receives income abroad.

- For a dependant, it shall comprise:

- A tax registration form made using Form No. 20-DKT, a declaration of dependants who must be directly nurtured, made using Form No. 07/XN-NPT-TNCN (applicable to any dependant as prescribed at Point dd, Clause 2, Article 47 of Decree No. 253/2026/ND-CP) attached to this Circular;

+ A copy of the valid passport of the dependant, or a copy of another valid legal personal authentication document (if no passport is available);

- Copies of documents identifying the dependants in accordance with the law on personal income tax;

c.4) In cases where an individual (unless otherwise prescribed at Point b.1, Point b.2, and Point b.3 of this Clause) register tax through a dossier for declaration of tax and other revenues

c.4.1) Place of dossier submission: At the commune-level Tax Office in the locality where the individual incurs obligations to the state budget.

c.4.2) Dossier of tax registration

- A dossier of tax declaration with tax registration information incorporated therein in accordance with the law on tax administration. In cases where tax offices and State authorities have implemented inter-agency mechanism, the tax offices shall rely on information transfer slips sent by competent authorities if there are no tax declaration dossiers;

- A copy of the valid passport of the individual, or a copy of another valid legal personal authentication paper (if no passport is available);

d) After first-time tax registration, if a business household or business individual establishes an additional business location other than the head office, it shall notify the business location to the tax office directly managing its head office in accordance with Point dd, Clause 4, Article 8 of the Government’s Decree No. 68/2026/ND-CP prescribing tax policies and tax administration for business households and business individuals, and Clause 1, Article 3 of the Ministry of Finance’s Circular No. 18/2026/TT-BTC prescribing tax administration dossiers and procedures for business households and business individuals.

2. For an individual withholding and paying tax on behalf of other taxpayers, or an individual authorized to collect by the tax office as prescribed at Point h and Point n, Clause 2, Article 4 of this Circular

a) Place of dossier submission: The same as prescribed at Points a, d, dd, Clause 6, Article 7 of this Circular;

b) Dossier of tax registration: The same as prescribed at Points a, d, dd, Clause 6, Article 7 of this Circular.

3. For taxpayers being non-resident individuals as prescribed at Point e, Clause 2, Article 4 of this Circular who directly register tax, Point a, Clause 1, Article 42 of Decree No. 252/2026/ND-CP shall prevail.

Article 22. Processing of first-time tax registration dossiers and issuance of tax registration certificates and tax identification number notices

1. For a tax registration dossier of the taxpayer as prescribed at Point b, Clause 1, Article 21 of this Circular

a) In cases where the dossier is sufficient and the individual’s information matches the information in the National Population Database

a.1) The tax office shall update the information on the tax registration dossier into the Tax Registration Application System within 03 (three) working days from the date the tax office receives the sufficient dossier from the taxpayer, and notify the matching result to the taxpayer via the individual’s registered email address or phone number;

a.2) In cases where the tax registration dossier of the household or business individual is in accordance with Point b.1, Clause 1, Article 21 of this Circular, the tax office shall issue the “Tax Registration Certificate” made using Form No. 10-MST attached to this Circular to the household or business individual within 03 (three) working days from the date the tax office receives the sufficient dossier from the taxpayer;

b) In cases where the dossier is insufficient or the individual’s information does not match the information in the National Population Database:

b.1) The tax office shall send a Notice on non-receipt of the dossier made using Form No. 01/TB-TDT attached to the Circular on tax administration within 01 (one) working day from the date the electronic information system records the dossier submission by the taxpayer (if it is an electronic dossier), or a Notice for explanation and supplementation of information and documents made using Form No. 01/TB-BSTT-NNT attached to the Circular on tax administration to the taxpayer within 02 (two) working days from the date of receiving the dossier (if it is a paper-based dossier) so that the taxpayer can adjust information or resubmit another tax registration dossier;

b.2) In cases where the individual registers tax via the income-paying body, the tax office shall notify the income-paying body of the list of individuals whose information does not match the information in the National Population Database using Form No. 40/TB-DKT attached to this Circular within 02 (two) working days from the date of receiving the dossier. The income-paying body shall be responsible for notifying the result to each individual and resubmitting the tax registration dossier after the individual adjusts the information;

c) In cases where the connection between the Tax Administration Information System and the National Population Database system is interrupted during the information authentication process, the individual must fully and accurately declare the information in the tax registration dossier and enclose a copy of the valid Identity Card or Citizen Identification Card. The tax office shall receive and process the dossier and return the result to the individual within the time limit prescribed at Point a and Point b of this Clause.

After the connection is restored, the tax office shall query the individual’s information in the National Population Database. In cases where there is no information or the information does not match, the tax office shall notify the income-paying body or the individual to adjust the tax registration information in accordance with regulations. If the time limit of 10 (ten) working days from the date the tax office issues the notice have expired but the income-paying body or the individual fails to adjust the tax registration information, the tax office shall update the individual’s tax identification number status to “Tax identification number pending update of personal identification number information”.

2. For a tax registration dossier of the taxpayer as prescribed at Point c, Clause 1, and Clause 2, Article 21 of this Circular

a) In cases where the tax registration dossier is satisfactory for a tax identification number to be issued, the tax office shall issue a Tax Registration Certificate or a Tax Identification Number Notice to the taxpayer as follows:

a.1) The “Tax Registration Certificate” made using Form No. 10-MST attached to this Circular shall be issued by the tax office to the business individual submitting the tax registration dossier in accordance with Point c.1, Clause 1, Article 21 of this Circular;

a.2) The “Personal Tax Identification Number Notice” made using Form No. 14-MST attached to this Circular shall be issued by the tax office to the individual or the income-paying body carrying out tax registration in accordance with Point c.2, Point c.3, and Point c.4, Clause 1, Article 21 of this Circular.

In cases where the individual registers tax via the income-paying body, the income-paying body shall be responsible for notifying the tax identification number to each individual for the purpose of withholding, declaring, and paying tax in accordance with the law regulations.

In cases where the individual carries out tax registration through a tax declaration dossier or other revenues as prescribed at Point c.4, Clause 1, Article 21 of this Circular, and falls into the case where the tax administration authority calculates the tax and other revenues, and issues notices on tax and other revenues as prescribed by the law regulations, the issued tax identification number shall be written on the Payment Notice;

a.3) “On-Behalf-Payment Tax Identification Number Notices” made using Form No. 11-MST attached to this Circular issued by the tax office to the individual registering tax for withholding and paying tax on behalf of the relevant taxpayers as prescribed in Clause 2, Article 21 of this Circular;

a.4) The tax office shall process the dossier and return the result, which is an electronic copy of the “Tax Registration Certificate”, “Personal Tax Identification Number Notice”, or “On-Behalf-Payment Tax Identification Number Notice”, to the taxpayer via the National Public Service Portal or the Tax Administration Information System within 03 (three) working days from the date the tax office receives the sufficient dossier from the taxpayer as prescribed at Point c, Clause 1, and Clause 2, Article 21 of this Circular;

b) In cases where the dossier is not satisfactory for a tax identification number to be issued, the tax office shall send a Notice on non-receipt of the dossier made using Form No. 01/TB-TDT attached to the Circular on tax administration within 01 (one) working day from the date the electronic information system records the dossier submission by the taxpayer (if it is an electronic dossier), or a Notice for explanation and supplementation of information and documents made using Form No. 01/TB-BSTT-NNT attached to the Circular on tax administration to the taxpayer within 02 (two) working days from the date of receiving the dossier (if it is a paper-based dossier) so that the taxpayer can adjust information or resubmit another tax registration dossier.

In cases where the individual registers tax via the income-paying body, the tax office shall notify the income-paying body of the list of individuals ineligible for tax identification numbers using Form No. 40/TB-DKT attached to this Circular within 02 (two) working days from the date of receiving the dossier, clearly stating the reason for rejection and requirements for the taxpayers. The income-paying body shall be responsible for notifying the reason for non-issuance of the tax identification number to each individual for the individual to adjust and supplement its information. The income-paying body shall resubmit the tax registration dossier to the tax office after it is adjusted and supplemented to have the tax identification number issued to the individual in accordance with regulations.

3. For tax registration dossiers of taxpayers as prescribed in Clause 3, Article 21 of this Circular, Point a, Clause 1, Article 42 of Decree No. 252/2026/ND-CP shall prevail.

Section 2

CHANGE OF TAX REGISTRATION INFORMATION

Article 23. Place of submission and dossier for notification of tax registration information change

1. Business households, households and business individuals that change tax registration information without changing the tax offices directly managing them

a) Business households registering tax under the inter-agency single-window mechanism, when changing tax registration information, shall notify the change of tax registration information along with the change of business household registration;

b) The household or business individual prescribed at Point k, Clause 2, Article 4 of this Circular shall submit the dossier for change of information to the tax office directly managing its head office, comprising:

- A declaration for adjustment or supplementation of tax registration information made using Form No. 08-MST attached to this Circular;

- A copy of the valid passport of the individual, if the information on such document has changed, applicable to business individuals who are issued with tax identification numbers by the tax offices as prescribed at Point a, Clause 2, Article 5 of this Circular;

c) In cases where the business household or business individual changes the address of the business location, Point dd, Clause 4, Article 8 of Decree No. 68/2026/ND-CP and Clause 1, Article 3 of Circular No. 18/2026/TT-BTC shall prevail.

2. A business household registering tax under the inter-agency single-window mechanism, when changing its head office address resulting in the change of the tax office directly managing it (excluding the change of the head office address due to changes in State administrative boundaries per decisions of competent State authorities, or due to reassignment of the tax office directly managing the taxpayer), shall comply with the following procedures:

a) At the place from which it relocates

The business household shall submit the dossier for change thereof to the tax office directly managing it (the tax office in the locality from which the taxpayer relocates) to carry out the procedure for changing the managing tax office as prescribed at Point a, Clause 2, Article 24 of this Circular before registering the change of the head office address with the business registration authority.

The dossier submitted to the tax office in the locality from which it relocates is a declaration for adjustment or supplementation of tax registration information made using Form No. 08-MST attached to this Circular;

b) After receiving the Notice on taxpayer relocation made using Form No. 09-MST attached to this Circular from the tax office in the locality from which it relocates, the business household shall register the change of head office address with the business registration authority in accordance with the law on business household registration.

3. A household or business individual prescribed at Point k, Clause 2, Article 4 of this Circular, when changing its head office address resulting in the change of the tax office directly managing it (excluding the change of the head office address due to changes in State administrative boundaries per decisions of competent State authorities, or due to reassignment of the tax office directly managing the taxpayer), shall comply with the following procedures:

a) At the place from which it relocates

The household or business individual shall submit the dossier for notification of tax registration information change to the tax office directly managing it (the tax office in the locality from which it relocates). The dossier submitted to the tax office in the locality from which it relocates is a declaration for adjustment or supplementation of tax registration information made using Form No. 08-MST attached to this Circular;

b) At the place to which it relocates

The household or business individual shall submit the dossier for notification of tax registration information change at the commune-level Tax Office in the locality to which it relocates within 10 (ten) working days from the date the tax office in the locality from which it relocates issues the Notice on taxpayer relocation made using Form No. 09-MST attached to this Circular. The dossier for notification of tax registration information change is the written request for relocation registration with the tax office in the locality to which the taxpayer relocates, made using Form No. 30/DKT attached to this Circular.

4. If the individual is prescribed at Point l, Point m, or Point p, Clause 2, Article 4 of this Circular and has a change in the individual’s own tax registration information and that of the individual’s dependant (including a change in the tax office directly managing the individual), the individual shall submit the dossier to the income-paying body, the tax office directly managing the individual, or the commune-level Tax Office in the locality where the individual resides (in cases where the individual does not authorize the income-paying body) as follows:

a) The dossier for notification of tax registration information change in cases where the individual authorizes the income-paying body is the power of attorney for tax registration made using Form No. 41/UQ-DKT attached to this Circular. In cases where the individual or dependant must be issued a tax identification number by the tax office in accordance with Point a, Clause 2, Article 5 of this Circular, a copy of the passport containing changes in information related to the tax registration of the individual or dependant shall be submitted together therewith.

The income-paying body shall be responsible for consolidating the changed information of the individual into the tax registration form made using Form No. 05-DKT-TH, and the changed information of the dependant into the tax registration form made using Form No. 20-DKT-TH attached to this Circular, and sending them to the tax office directly managing the income-paying body;

b) The dossier for notification of tax registration information change in cases where the individual does not authorize the income-paying body is the declaration for adjustment or supplementation of tax registration information made using Form No. 08-MST or Form No. 20-DKT attached to this Circular. In cases where the individual or dependant must be issued a tax identification number by the tax office in accordance with Point a, Clause 2, Article 5 of this Circular, a copy of the valid passport of the individual or dependant shall be submitted together therewith in cases where the tax registration information on such document has changed;

c) In cases of registering an increase in number of dependants: If the dependant does not have a tax identification number, Point b.2, Point b.3, Point c.2, and Point c.3, Clause 1, Article 21 of this Circular shall prevail. If the dependant already has a tax identification number, the taxpayer shall submit a dossier for notification of tax registration information change in accordance with Point a and Point b of this Clause, accompanied by a dossier identifying the dependant as prescribed by the law on personal income tax;

d) In cases of registering a decrease in dependants, the taxpayer shall declare information to discontinue the family circumstance-based deduction in respect of the removed dependant in the dossier for notification of tax registration information change in accordance with Point a and Point b of this Clause;

dd) The taxpayer is required to register and submit a dossier proving each dependant only once throughout the period during which the taxpayer claims the family circumstance-based deduction. In cases where the taxpayer changes the workplace, the taxpayer shall be responsible for providing the dossier for identification of the dependant as prescribed by the law on personal income tax to the new income-paying body to claim the family circumstance-based deduction in accordance with regulations.

5. For a taxpayer being a foreign individual non-resident in Vietnam as prescribed at Point e, Clause 2, Article 4 of this Circular, Point b, Clause 1, Article 42 of Decree No. 252/2026/ND-CP shall prevail.

Article 24. Processing of dossiers for notification of tax registration information change and returning of results

1. A household or individual that changes tax registration information in accordance with Clause 1 and Clause 4, Article 23 of this Circular.

a) In cases of changing information that is not on the Tax Registration Certificate or Tax Identification Number Notice

Within 02 (two) working days from the date of receiving a sufficient dossier from the taxpayer, the tax office directly managing the taxpayer shall update the change of information into the Tax Registration Application System;

b) In cases of changing information on the Tax Registration Certificate or Tax Identification Number Notice

Within 03 (three) working days from the date of receiving a sufficient dossier from the taxpayer, the tax office directly managing it shall update the change of information into the Tax Registration Application System; and, at the same time, issue an electronic copy of the Tax Registration Certificate or Tax Identification Number Notice that has updated such change and send it to the taxpayer;

c) In cases where the connection between the Tax Administration Information System and the National Population Database system is interrupted during the process of authenticating the changed information, the individual shall comply with Point c, Clause 1, Article 22 of this Circular.

2. A business household, household, or business individual changing tax registration information in accordance with Clause 2 and Clause 3, Article 23 of this Circular.

a) At the tax office in the locality from which it relocates

a.1) In cases where the taxpayer is subject to inspection at its head office before its relocation

Within 02 (two) working days from the date of receiving the dossier from the taxpayer, the tax office shall send the taxpayer a notice, which is made using Form No. 42/TB-DKT attached to this Circular, that the dossier necessitates an inspection at the taxpayer’s head office. Such notice shall outline the scheduled inspection date.

Within 05 (five) working days from the date of signing a decision on imposition of penalties on administrative violations regarding taxes (if any) or inspection conclusions, the tax office shall issue a Notice on taxpayer relocation made using Form No. 09-MST attached to this Circular and send it to the taxpayer and the tax office in the locality to which it relocates.

High-risk taxpayers subject to inspection at their head offices shall be determined in accordance with Point a, Clause 3, Article 22 of Law No. 108/2025/QH15 and regulations on applying risk management and compliance management in tax administration;

a.2) In cases where the taxpayer is not subject to inspection at its head office before its relocation

Within 07 (seven) working days from the date of receiving the dossier from the taxpayer, the tax office shall issue a Notice on taxpayer relocation made using Form No. 09-MST attached to this Circular and send it to the taxpayer and the tax office in the locality to which it relocates;

b) At the tax office in the locality to which it relocates:

Within 03 (three) working days from the date of receiving a sufficient dossier from the taxpayer, the tax office receiving the dossier shall update the change of information into the Tax Registration Application System, issue an electronic copy of the Tax Registration Certificate or Tax Identification Number Notice that has updated such change and send it to the taxpayer.

3. In cases where a business household or business individual changes tax registration information in accordance with Clause 2 and Clause 3, Article 23 of this Circular and has completed the procedures at the tax office in the locality from which it relocates but fails to submit a dossier for change of head office address at the business registration authority (if it is a business household registering tax under the inter-agency single-window mechanism) or at the tax office in the locality to which it relocates (if it is a business individual prescribed at Point k, Clause 2, Article 4 of this Circular), the tax office shall carry out procedures similarly to Clause 3, Article 10 of this Circular.

4. Upon receipt of a transaction changing the head of a business household transmitted from the business registration information system, the Tax Registration Application System shall automatically verify and transmit the personal identification number information corresponding to the new head to the business registration information system.

After updating the business household’s tax identification number based on the new business household head’s information, the Tax Registration Application System shall automatically update the invalidation status of the business household’s tax identification number based on the former business household head’s information. The update of this status does not cease operations of the business household.

In cases where the former head of the business household has not fulfilled the tax obligations incurred from its business operations, the new head shall succeed to the tax obligations of the former head. The new head of the business household is entitled to offset existing payable or overpaid amounts against tax obligations transferred from the former head, or be refunded for overpaid amounts transferred from the former head in accordance with the law on tax administration.

5. For a dossier for notification of tax registration information change of a taxpayer as prescribed in Clause 5, Article 23 of this Circular, Point b, Clause 1, Article 42 of Decree No. 252/2026/ND-CP shall prevail.

Section 3

SUSPENSION OF OPERATIONS AND BUSINESS

Article 25. Notification of suspension of operations and business or resumption of operations and business ahead of schedule

1. A household or business individual prescribed at Point k, Clause 2, Article 4 of this Circular that is not subject to business registration, when suspending operations and business, or resuming operations and business ahead of schedule, shall send a notice made using Form No. 23/DKT attached to this Circular to the tax office directly managing it within the time limit prescribed at Point g.2 or g.4, Clause 3, Article 6 of Decree No. 252/2026/ND-CP.

In cases where a business household or business individual suspends or resumes operations of a business location, it shall notify the tax office directly managing its head office in accordance with Point dd, Clause 4, Article 8 of Decree No. 68/2026/ND-CP and Clause 1, Article 3 of Circular No. 18/2026/TT-BTC.

2. After the tax office has issued the notice that the taxpayer is not operating at the registered address, the business household must carry out the procedure for reinstatement of the tax identification number as prescribed in Clause 3, Article 31 and Clause 2, Article 32 of this Circular before registering the suspension of operations and business with the business registration authority.

Article 26. Processing of notices of suspension of operations and business or resumption of operations and business ahead of schedule

1. For notices of suspension of operations and business or resumption of operations and business ahead of schedule of households and business individuals as prescribed in Clause 1, Article 25 of this Circular:

The tax office shall process the dossier and issue the Notice approving/not approving the suspension of operations and business/resumption of operations and business ahead of schedule made using Form No. 27/TB-DKT attached to this Circular, and send it to the taxpayer within 02 (two) working days from the date of receiving the sufficient dossier from the taxpayer in accordance with regulations.

2. In cases where a business household registers tax together with business registration, the tax office shall update the business household’s information on suspension of operations and business or resumption of operations and business ahead of schedule into the Tax Registration Application System upon receipt of a transaction involving the exchange of information on suspension of operations and business or resumption of operations and business ahead of schedule from the business registration authority, unless otherwise the business household is subject to a notice issued by the tax office stating that it is not operating at its registered address.

Section 4

INVALIDATION OF TAX IDENTIFICATION NUMBERS

Article 27. Cases of and dossiers for invalidation of tax identification numbers

1. The tax identification number of a business household, household, or business individual shall be invalidated in respect of business operations in the following cases:

a) The business household, household, or business individual ceases business operations;

b) The business household has its business household registration certificate revoked;

c) The business household converts into an enterprise;

d) The business household or business individual is subject to a notice issued by the tax office stating that it is not operating at the registered business address.

2. The tax identification number of an individual shall be invalidated in the following cases:

a) The individual dies or is missing, or loses his/her civil act capacity as prescribed by the law regulations;

b) The personal identification number is invalidated in accordance with the law on identification;

c) The personal tax identification number issued by the tax office states that the individual’s nationality is Vietnamese, but the identity information of the individual (including: his/her full name, document number, date of birth) does not match or is insufficient to authenticate with the National Population Database, and no tax obligation is unfulfilled according to the tax office’s management data.

3. Business households shall register for cessation of operations with the business registration authority in accordance with the law on business registration. Business registration authorities shall send information to tax offices to carry out procedures for invalidation of the tax identification number, including:

a) Information on cessation of operations of the business household;

b) Information about the decision on revocation of the business household registration certificate;

c) Information on the conversion of the business household into an enterprise.

4. Before submitting a dossier to cease operations with the business registration authority, a business household falling into the cases prescribed at Point a, Point b, and Point d, Clause 1 of this Article must submit a dossier to the tax office directly managing it to carry out tax procedures and fulfill tax obligations in accordance with Decree No. 168/2025/ND-CP and the law on tax administration. The dossier shall comprise a written request for invalidation of the tax identification number made using Form No. 24/DKT attached to this Circular.

5. A dossier for invalidation of the tax identification number for a household or business individual in the cases prescribed at Point a and Point d, Clause 1 of this Article is the written request for invalidation of the tax identification number made using Form No. 24/DKT attached to this Circular.

6. The dossier for invalidation of the tax identification number as prescribed at Point a, Clause 2 of this Article, in cases where the individual dies, is missing, or loses civil act capacity, shall comprise relevant documents from a competent authority confirming that the individual has died, is missing, or has lost civil act capacity (death certificate, death notice, or any document alternative to the death notice as prescribed by the law on civil status, or a court’s decision declaring a person dead, missing, or incapacitated); or information in the National Population Database confirming the individual is dead or missing.

7. The dossier for invalidation of the tax identification number in the case prescribed at Point b, Clause 2 of this Article is the tax registration form made using Form No. 03-DKT or Form No. 05-DKT containing information on “Previously issued personal identification number (in cases where the individual’s personal identification number is re-established)”, or information in the National Population Database confirming the personal identification number is invalidated.

8. Cessation of operations of business locations of business households and business individuals

a) In cases where a business household or business individual ceases operations of a business location, it shall notify the tax office directly managing its head office in accordance with Point dd, Clause 4, Article 8 of Decree No. 68/2026/ND-CP and Clause 1, Article 3 of Circular No. 18/2026/TT-BTC;

b) When a business household or business individual ceases business operations, it must cease operations at its head office and all business locations. In cases where a business household or business individual ceases operations at the head office address but continues operating at other business locations, it shall carry out procedures for change of head office address in accordance with Clause 1, Clause 2, and Clause 3, Article 23 of this Circular.

Article 28. Obligations that must be fulfilled before invalidation of tax identification numbers

1. A business household, household, or business individual in the cases prescribed at Point a, Point b, and Point d, Clause 1, Article 27 of this Circular must fulfill obligations incurred from business operations prior to the invalidation of the tax identification number due to cessation of business operations as follows:

- Fulfill invoice obligations as prescribed by the law on invoices if using invoices;

- Fulfill the obligations to submit tax declaration dossiers, pay taxes, and process overpaid tax amounts as prescribed at Point d.1, Clause 1, Article 7 of Decree No. 252/2026/ND-CP.

2. A business household converting into a small and medium-sized enterprise in accordance with the Law on Support for Small and Medium-Sized Enterprises must fulfill its tax obligations to the tax office directly managing it or submit a written commitment to the tax office stating that the small and medium-sized enterprise converted from the business household shall succeed to all tax obligations of the business household as prescribed by the law on support for small and medium-sized enterprises.

3. In the case prescribed at Point a, Clause 2, Article 27 of this Circular, the tax office shall invalidate the tax identification number after the obligations to pay tax and obligations related to tax dossiers, processing of overpaid tax amounts, other revenues, late payment interests, and fines of the individual are fulfilled by the successor, the administrator of the estate, or the property manager as prescribed at Point a, Clause 3, Article 27 of Decree No. 252/2026/ND-CP, or tax arrears are cleared as prescribed in Article 21 of Law No. 108/2025/QH15.

4. When the tax identification number of a business household, household, or business individual is invalidated in respect of business operations, the tax identification number of the business household head, household head, or individual shall not be invalidated and shall continue to be used to perform other tax obligations of such individual.

5. The business household or business individual shall be responsible for fully fulfilling tax obligations related to a business location upon cessation of operations of such business location.

Article 29. Processing of dossiers for invalidation of the tax identification number and returning of results

1. Processing of the dossier for invalidation of the tax identification number of a taxpayer prescribed in Clause 4 and Clause 5, Article 27 of this Circular

a) The tax office directly managing the taxpayer shall:

a.1) Issue the Notice on the taxpayer’s cessation of operations and conduct of procedures for invalidation of the tax identification number made using Form No. 17/TB-DKT attached to this Circular and send it to the taxpayer within 02 (two) working days from the date the tax office receives the sufficient dossier for invalidation of the tax identification number in accordance with regulations or information from the business registration authority, and, at the same time, update information and change the status of the taxpayer’s tax identification number to “Taxpayer ceases operations but has not completed the procedure for invalidation of the tax identification number” into the Tax Registration Application System on the same working day or at the latest by the beginning of the next working day from the date of issuing the notice;

a.2) Coordinate with the tax office managing the revenues in the locality where the business location is located to process the taxpayer’s obligations at the tax office managing the business location (submitting sufficient tax declaration dossiers, fulfilling obligations to pay tax and invoices, and processing overpaid tax amounts (if any)), offset tax obligations, or refund the tax as prescribed by the law regulations;

a.3) Carry out the procedure for offset, or refund combined with offset, for other tax obligations of the taxpayer as prescribed by the law on tax administration;

a.4) Request the customs authority to confirm that the business household, household, or business individual has fulfilled the obligations to pay tax and other state budget revenues for import and export activities in accordance with Article 140 of Circular No. 38/2015/TT-BTC (amended and supplemented in Clause 61, Article 1 of Circular No. 121/2025/TT-BTC) within 03 (three) working days from the date of issuing the Notice on the taxpayer’s cessation of operations and conduct of procedures for invalidation of the tax identification number;

a.5) Issue the Notice on the taxpayer’s invalidation of the tax identification number made using Form No. 18/TB-DKT attached to this Circular within 03 (three) working days from the date the taxpayer has fulfilled the tax obligations for business operations in accordance with Law No. 108/2025/QH15 and Clause 1 and Clause 2, Article 28 of this Circular; update information and change the status of the taxpayer’s tax identification number to “Taxpayer ceases operations and has completed the procedure for invalidation of the tax identification number” on the same working day or at the latest by the beginning of the next working day from the date of issuing the Notice.

For a taxpayer that is a business household, the tax office directly managing it shall issue the Notice on the taxpayer completing tax obligations for it to submit a dossier for dissolution/cessation of operations to the business registration authority made using Form No. 28/TB-DKT attached to this Circular, and update the reason as “Pending confirmation of cessation from the business registration authority”. Upon receipt of a transaction involving the exchange of information confirming the cessation of operations of the business household sent by the business registration authority to the tax office via the business registration information system, the Tax Registration Application System shall automatically update the status of the taxpayer’s tax identification number to “Taxpayer ceases operations and has completed the procedure for invalidation of the tax identification number”;

a.6) In cases where a business household has been issued with a Notice by the tax office on the taxpayer’s fulfillment of its tax obligations, for it to submit a dossier for dissolution/cessation of operations to the business registration authority made using Form No. 28/TB-DKT attached to this Circular, but over 180 days from the date the tax office receives the dossier for invalidation of the tax identification number of the business household, the tax office has not received the cessation of operations transaction from the business registration authority, the tax office shall issue a written proposal to the business registration authority to update the legal status of the business household to “operations ceased” as prescribed by the law on enterprise registration, serving as a basis for the tax office to invalidate the taxpayer’s tax identification number on the Tax Registration Application System in accordance with regulations;

b) The tax office managing the revenues in the locality where the business household’s or business individual’s business location whose operations are ceased is located shall:

b.1) Perform the tasks prescribed at Point a.2 and Point a.3 of this Clause for tax obligations incurred in the locality where the business location is located;

b.2) Update information that the taxpayer has fulfilled tax obligations into the Tax Registration Application System on the same working day or at the latest by the beginning of the next working day from the date the taxpayer fulfills the tax obligations at the tax office managing the revenues.

2. Invalidation of the tax identification number in the case prescribed at Point c, Clause 1, Article 27 of this Circular

a) The Tax Registration Application System shall automatically update the status of the business household’s tax identification number to “Taxpayer ceases operations but has not completed the procedure for invalidation of the tax identification number” as soon as it receives a transaction confirming the issuance of the enterprise registration certificate based on the conversion from a business household transmitted by the business registration authority;

b) The tax office directly managing the taxpayer shall follow Point a, Clause 1 of this Article; the tax office managing the revenues shall follow Point b, Clause 1 of this Article;

c) After the tax office directly managing the taxpayer updates the information that the taxpayer has fulfilled tax obligations on the Tax Registration Application System, the System shall automatically transmit information to the business registration information system for the business registration authority to carry out the cessation of operations of the business household in accordance with regulations;

d) The Tax Registration Application System shall automatically update the taxpayer’s tax identification number status to “Taxpayer ceases operations and has completed the procedure for invalidation of the tax identification number” on the same working day it receives the transaction confirming the cessation of operations of the business household from the business registration authority.

3. Processing of the dossier for invalidation of the tax identification number as prescribed at Point a, Clause 2, Article 27 of this Circular

The tax office directly managing the taxpayer shall update information and change the status of the taxpayer’s tax identification number to “Taxpayer ceases operations but has not completed the procedure for invalidation of the tax identification number” into the Tax Registration Application System on the same working day or at the latest by the beginning of the next working day from the date of receiving a document from a competent authority confirming that the individual is dead, missing, or has lost civil act capacity, or information in the National Population Database confirming the individual is dead or missing.

In cases where the tax obligations have been fulfilled in accordance with Law No. 108/2025/QH15 and Clause 1, Clause 2, and Clause 3, Article 28 of this Circular, the tax office shall invalidate the taxpayer’s tax identification number in accordance with regulations.

4. Processing of the dossier for tax identification number reinstatement as prescribed at Point b, Clause 2, Article 27 of this Circular

Upon receipt of a tax registration form made using Form No. 03-DKT or Form No. 05-DKT containing information on “Already issued personal identification number (in cases where the individual’s personal identification number is re-established)”, or information in the National Population Database on the new personal identification number and the canceled personal identification number, the tax office shall update the new personal identification number as the taxpayer’s tax identification number.

For the invalidated tax identification number, the tax office shall update the status to “Taxpayer ceases operations and has completed the procedure for invalidation of the tax identification number”. In cases where the taxpayer has not fulfilled tax obligations, the tax office shall transfer the taxpayer’s obligations from the former tax identification number to the new tax identification number and issue a Notice on transfer of the taxpayer’s tax obligations made using Form No. 39/TB-DKT attached to this Circular and send it to the taxpayer.

5. Processing of invalidation of the tax identification number for the case prescribed at Point c, Clause 2, Article 27 of this Circular, the tax office shall invalidate the tax identification number on the Tax Administration Information System. In cases where an individual incurs tax obligations, the individual shall carry out tax registration procedures in accordance with Article 21 of this Circular.

6. In cases where a business household or business individual ceases operations of a business location, the tax office shall update the cessation status of the business location on the Tax Registration Application System upon receipt of the dossier from the business household or business individual.

Article 30. Invalidation of the tax identification numbers of economic organizations and business individuals that are not operating at their registered addresses according to notices issued by the tax offices

1. The tax office shall follow the sequences and procedures prescribed in Clause 1 and Clause 2, Article 16 of this Circular when issuing a notice that a business household or business individual is not operating at the registered address, and, at the same time, request the business household head or business individual to be responsible for fulfilling obligations on taxes and invoices with the managing tax office in accordance with regulations.

2. After issuing the notice that the taxpayer is not operating at the registered address, the tax office shall:

a) Update the status for the business household or business individual on the Tax Registration Application System on the same working day or at the latest by the beginning of the next working day from the date of issuing the notice, and, at the same time, transmit the information to the business registration information system on the same day of updating the status “Taxpayer is not operating at the registered address” into the Tax Registration Application System;

b) Coordinate with the business registration authority in handling violations or revoking the business household registration certificate as prescribed by the Government on business households. Upon receipt of information on the revocation of the business household registration certificate, the tax office shall update the status of the business household’s tax identification number to status 06 with reason 13 “Taxpayer is not operating at the registered address and has its operation license revoked” on the Tax Registration Application System;

c) Before carrying out procedures to cease operations (including voluntary and compulsory cessation), the business household or business individual must submit a dossier requesting invalidation of the tax identification number in accordance with Clause 4 or Clause 5, Article 27 of this Circular.

Within 01 (one) working day from the date the tax office directly managing the taxpayer receives the sufficient dossier requesting invalidation of the tax identification number, the tax office shall change the status of the taxpayer’s tax identification number to status 06 with reason 03 “Taxpayer is not operating at the registered address and has a dossier for invalidation of the tax identification number” on the Tax Registration Application System.

The tax office shall prepare a list of unsubmitted tax declaration dossiers; use of invoices; payable or outstanding tax amounts and other state budget revenues; and impose penalties on violations of the law on tax and invoices, up to the time the taxpayer submits the dossier requesting invalidation of the tax identification number in accordance with the law regulations. In such case, the tax office is not required to verify whether the taxpayer operates at its registered address or not.

The taxpayer shall be responsible for completing tax obligations as prescribed in Article 28 of this Circular before the invalidation of the tax identification number. The tax office directly managing the taxpayer shall follow Points a.2, a.3, a.4, and a.5, Clause 1, Article 29 of this Circular, and the tax office managing the revenues shall follow Point b, Clause 1, Article 29 of this Circular to invalidate the taxpayer’s tax identification number.

Section 5

REINSTATEMENT OF TAX IDENTIFICATION NUMBERS

Article 31. Cases of tax identification number reinstatement and dossiers requesting reinstatement of the tax identification number

1. Cases of tax identification number reinstatement include:

a) If a business household has its legal status reinstated in accordance with the law on business registration, its tax identification number used for business operations shall be also reinstated;

b) A business household wishing to continue business operations after the tax office issues a notice that the taxpayer is not operating at the registered address, but its business household registration certificate has not yet been revoked and its tax identification number has not yet been invalidated;

c) A personal tax identification number has been invalidated by the tax office in accordance with Point a, Clause 2, Article 27 of this Circular, and subsequently, the tax office receives a Court decision canceling the decision declaring the individual dead, missing, or incapacitated.

2. The dossier for reinstatement of the tax identification number for the case prescribed at Point a, Clause 1 of this Article is the information on reinstatement of the legal status of the business household sent by the business registration authority to the tax office via the business registration information system.

In cases where the business household is subject to a notice issued by the tax office stating that it is not operating at its registered address, after having its legal status reinstated by the business registration authority in accordance with regulations, the business household must submit a dossier for reinstatement of the tax identification number to the tax office directly managing it in accordance with Clause 3 of this Article.

In cases of reinstating the tax identification number of a business household that has had its business household registration certificate revoked upon the request of the tax office sent to the business registration authority, the tax office directly managing it shall send a written request to the business registration authority for reinstating the legal status of the business household.

A written request for reinstatement of legal status must include the following primary details: name of the requesting tax administration authority, the competent State authority receiving the written request; the taxpayer’s information; name, tax identification number, and business registration address; and reason for the legal status to be reinstated. The written request for reinstatement of the legal status shall be sent to the competent State authority at the latest 03 working days from the date the tax office receives the business household’s written request for reinstatement of the legal status.

3. The dossier for reinstatement of the tax identification number for the case prescribed at Point b, Clause 1 of this Article is the written request for reinstatement of the tax identification number made using Form No. 25/DKT attached to this Circular and sent to the tax office directly managing it prior to the date the tax office issues the Notice on invalidation of the tax identification number in accordance with regulations.

4. The dossier for reinstatement of the tax identification number for the case prescribed at Point c, Clause 1 of this Article is the Court decision canceling the decision declaring the individual dead, missing, or incapacitated.

Article 32. Processing of dossiers for reinstatement of the tax identification numbers and returning of results

1. Processing of the dossier for tax identification number reinstatement as prescribed in Clause 2, Article 31 of this Circular

Upon receipt of a transaction for reinstatement of legal status for a business household in accordance with the law on enterprise registration sent via the business registration information system, the tax office shall reinstate the tax identification number for the taxpayer on the same working day it receives the information on the Tax Registration Application System.

In cases where the business household is subject to a notice issued by the tax office stating that it is not operating at the registered address, the tax office shall re-update the reason for status 06. After receiving the dossier requesting reinstatement of the tax identification number of the business household sent to the tax office in accordance with Clause 3, Article 31 of this Circular, the tax office shall process it in accordance with Point b and Point d, Clause 1, Article 18 of this Circular.

2. To process dossiers for reinstatement of the tax identification number in accordance with Clause 3, Article 31 of this Circular, the tax offices shall follow Point b and Point d, Clause 1, Article 18 of this Circular.

3. Processing of the dossier for tax identification number reinstatement as prescribed in Clause 4, Article 31 of this Circular

Upon receipt of the Court decision canceling the decision declaring the individual dead, missing, or incapacitated, the tax office shall reinstate the tax identification number for the individual on the Tax Registration Application System within 03 (three) working days from the date of receiving the Court’s decision.

Chapter IV

ORGANIZATION IMPLEMENTATION

Article 33. Public disclosure of taxpayers’ tax registration information

1. Taxpayers and related organizations and individuals are entitled to look up information on tax identification numbers on the Tax Administration Information System for the purposes of using tax identification numbers in accordance with Clause 5, Article 11 of Law No. 108/2025/QH15 and Article 8 of Decree No. 252/2026/ND-CP. The information available for lookup shall include: Tax identification number, the taxpayer’s name, head office address, tax identification number status, and name of the tax office directly managing the taxpayer.

2. The tax office shall publicly disclose the taxpayer’s tax registration information in accordance with Article 7 of Law No. 108/2025/QH15 and Article 4 of Decree No. 252/2026/ND-CP on the Tax Administration Information System in the following cases:

a) The taxpayer ceases operations but has not completed the procedure for invalidation of the tax identification number (status 03);

b) The taxpayer is not operating at the registered address (status 06);

c) The taxpayer suspends operations and business (status 05).

3. Information to be publicly disclosed in accordance with Clause 2 of this Article include those prescribed at Point a, Clause 2, Article 4 of Decree No. 252/2026/ND-CP. In cases where the tax office issues a document to publicly disclose tax registration information, it is required to disclose the document number, document date, and name of the issuing tax office.

When a taxpayer completes the procedure for invalidation of the tax identification number or has its tax identification number reinstated, the Tax Administration Information System shall automatically update the status to “Tax identification number invalidated” or “Tax identification number reinstated to active status”, and the date of invalidation or reinstatement of the tax identification number.

4. Methods and competence for public disclosure of information prescribed in Clause 2 of this Article shall comply with Point b, Clause 2 and Clause 3, Article 4 of Decree No. 252/2026/ND-CP.

Article 34. Application of the National Population Database, electronic identification and authentication, and specialized databases in carrying out tax registration procedures

1. The tax office shall utilize taxpayer information in the National Population Database and specialized databases in accordance with the roadmap for implementing connection and sharing of information among the National Population Database, specialized databases, and tax databases to process tax registration procedures for taxpayers as prescribed in this Circular, and must store and preserve information and data to ensure safety and security as prescribed by the law regulations. In cases where information already exists in the National Population Database or specialized databases and has been connected and shared with tax databases, taxpayers are not required to re-declare or re-provide existing documents to the tax office.

2. Organizations and individuals shall use electronic identity accounts created by the electronic identification and authentication system to carry out tax registration procedures prescribed in this Circular in an electronic environment in accordance with Decree No. 69/2024/ND-CP on electronic identification and authentication.

In cases where an individual has registered and activated a Level-2 electronic identity account in accordance with Clause 2, Article 10, Clause 2, Article 11, and Article 14 of Decree No. 69/2024/ND-CP to carry out tax registration procedures with the tax office, a copy of the passport is not required in the tax registration dossier as prescribed in Clause 1, Article 21 and Clause 1, Article 23 of this Circular if the passport has been integrated into the electronic identity account.

3. In cases where the National Population Database has been connected and shared data with tax databases and automatically syncs when newly issuing or changing personal identification number information, the individual is not required to register tax in accordance with Point b.2 and Point b.3, Clause 1, Article 21 of this Circular.

Article 35. Processing procedures for taxpayers following the contingency procedure

1. The tax office shall process tax registration procedures for taxpayers as prescribed in this Circular following the contingency procedure in the following cases:

a) The Tax Registration Application System, the business registration information system, or the National Population Database system encounters technical failures.

b) Force majeure events.

2. Based on the estimated time to rectify the failure of the Tax Registration Application System, business registration information system, or National Population Database system, the Department of Taxation shall announce in advance the estimated time for the tax office to process procedures for taxpayers following the contingency procedure, unless in force majeure events.

3. The processing of procedures for taxpayers following the contingency procedure shall follow the process of handling paper-based dossiers. The tax office shall return the result to the taxpayer within the prescribed time limit by postal services in cases where it cannot be sent electronically, and, at the same time, after the system is restored, the tax office shall send electronic results via the National Public Service Portal or the Tax Administration Information System.

4. Within 30 days from the date of receipt of the Department of Taxation’s notice that the Tax Registration Application System has completed the rectification of the system failure, the tax office shall update and supplement the Tax Registration Application System with the data and information processed for the taxpayer following the contingency procedure.

Article 36. Effect

1. This Circular takes effect on July 01, 2026, and replaces Circular No. 86/2024/TT-BTC dated December 23, 2024 of the Minister of Finance prescribing tax registration.

2. All forms of electronic transactions within the scope of tax registration shall be applied in accordance with the tax office’s roadmap as prescribed in Clause 4, Article 52 of Law No. 108/2025/QH15.

3. This Circular annuls Article 10 of Circular No. 40/2025/TT-BTC dated June 13, 2025 of the Minister of Finance amending and supplementing a number of articles of Circulars on tax administration to delineate the competence of local governments following the 2-tier local government organizational model.

4. In cases where the legal documents incorporated by reference into this Circular are amended, supplemented or superseded, the new documents shall prevail.

Article 37. Transitional provisions

1. Dossiers for tax registration, notices of tax registration information change, notices of suspension of business operations, invalidation of tax identification numbers, and reinstatement of tax identification numbers submitted to the tax offices prior to the effective date of this Circular shall continue to be processed by the tax offices as prescribed by the law on tax administration at the time of dossier submission.

2. Taxpayers already issued with tax identification numbers prior to the effective date of this Circular shall continue to use the issued tax identification numbers, excluding individuals, households, business households, and business individuals prescribed in Clause 1, Article 11 of Law No. 108/2025/QH15 who shall use personal identification numbers as tax identification numbers.

3. In cases where an individual, household, business household, or business individual prescribed in Clause 1, Article 11 of Law No. 108/2025/QH15 was already issued with a tax identification number prior to July 01, 2025, but the tax registration information of the individual, household head, business household head, or business individual does not match the individual’s information stored in the National Population Database or is incomplete (for which the tax office updates the tax identification number to status 10 “Tax identification number awaiting update of personal identification number information”), the taxpayer must carry out procedures to change tax registration information with the tax office in accordance with Clause 1 and Clause 4, Article 23 of this Circular to ensure the information accurately matches the National Population Database before using the personal identification number as the tax identification number.

4. In cases where an individual was already issued with more than 01 (one) tax identification number, the taxpayer must update the personal identification number information for the issued tax identification numbers so that the tax office integrates the tax identification numbers into the personal identification number, thereby consolidating the taxpayer’s tax data based on the personal identification number.

Once the tax identification number has been integrated into the personal identification number, existing invoices, records, tax dossiers, and other legally valid documents that contain the individual’s tax identification number information shall continue to be used to carry out tax administrative procedures and prove the fulfillment of tax obligations, without the need to adjust the tax identification number information on such invoices, records, and tax dossiers to the personal identification number.

5. Individuals, households, business households, and business individuals shall look up their tax registration information verified by the tax offices as matching or not matching the National Population Database on the National Public Service Portal, the Tax Administration Information System, or their electronic transaction accounts. In cases where information contains errors, taxpayers shall contact the tax offices directly managing them or the commune-level Tax Offices of the localities where the individuals reside to update accurate information into the Tax Registration Application System.

6. In cases where an enterprise, cooperative, or business household has been issued with a business registration certificate but has not yet been issued with a tax identification number, the tax office shall instruct the taxpayer to submit a tax registration dossier in accordance with Article 7 and Article 21 of this Circular to be issued with a tax identification number and carry out inter-agency procedures in accordance with regulations after the tax identification number is issued. Violations committed by taxpayers shall be handled in accordance with the Government’s Decree No. 125/2020/ND-CP on sanctioning of administrative violations related to taxes and invoices, amended and supplemented under the Government’s Decree No. 310/2025/ND-CP.

In cases where the business registration certificate must be revoked in accordance with the Law on Enterprises and the Law on Cooperatives, the tax office shall send a written request to the business registration authority to revoke the certificate as prescribed by the law regulations.

Article 38. Responsibilities for implementation

1. The Department of Taxation is responsible for organizing the implementation and guiding tax offices at all levels regarding tax registration, issuance of tax identification numbers, issuance of Tax Registration Certificates, issuance of Tax Identification Number Notices, and managing the use of tax identification numbers; building a database on business households and business individuals for the purpose of tax administration; and, at the same time, providing sufficient information for taxpayers to fulfill tax obligations as prescribed by the law on tax; and promulgating internal regulations on the assignment of tax offices to manage taxpayers at the same time with the processing of tax registration procedures.

2. Tax offices at all levels are responsible for disseminating information and guiding taxpayers, as well as related organizations and individuals, to comply with the regulations in this Circular.

3. The tax office is responsible for reinstating the taxpayer’s tax identification numbers to rectify its own errors in cases where a taxpayer’s tax identification number was invalidated incorrectly against the cases of invalidation prescribed by the law on tax administration; or the taxpayer’s tax identification number was invalidated without following the complete sequences and procedures as prescribed; or reinstating a taxpayer’s tax identification number to facilitate professional operations requiring a tax identification number when the taxpayer incurs additional obligations to the state budget based on the processing results of the tax office or competent authority after its tax identification number had already been invalidated by the tax office.

4. Taxpayers and related organizations and individuals subject to this Circular shall fully comply with the guidelines herein.

In cases where an individual is a Vietnamese citizen and has not been issued with a personal identification number, the individual must contact the commune-level police agency to collect information into the National Population Database and be issued with a personal identification number before carrying out tax registration procedures in accordance with this Circular.

Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for review and settlement./.