Recently, LSX legal firm has received a question: “I have just quit my job at my old company and now I have applied for a job at a new company. Can I carry out the procedure of creating a new personal tax number? How many personal tax identification numbers can I have? According to current legal regulations, how many personal tax identification numbers can a person have? Looking forward to having a lawyer answer my questions.”
So, in this article, LSX legal firm would like to provide you information regarding the question: How many personal tax numbers does a person have in Vietnam?
- Law on Tax administration 2019
- Law on Personal Income Tax 2007
- Circular 111/2013/TT-BTC
How many personal tax numbers does a person have?
Clause 3, Article 30 of the Law on Tax Administration 2019 stipulates on subjects registering for tax registration and granting tax identification numbers:
“3. Issuance of TINs:
a) Each enterprise, business organization, or other organization is issued with 01 unique TIN to use throughout its entire operation, from the date of taxpayer registration to the date of TIN deactivation. A taxpayer’s branches, representative offices, and/or dependent units that pay their own tax shall be issued with separate TINs. In case an enterprise, organization, branch, representative office, or dependent unit combines taxpayer registration via the interlinked single-window system with business registration, the number of the certificate of enterprise registration, cooperative registration, and/or business registration (hereinafter referred to as “business registration certificate”) is also the TIN;
b) Each individual is issued 01 unique TIN to use throughout their whole life. Any dependant of that individual shall be issued with a TIN for the purpose of claiming a personal exemption for personal income taxpayers. The TIN issued to the dependant is also his/her personal TIN, which is used when paying his/her tax;
c) Enterprises, organizations, and individuals responsible for deducting and paying tax on behalf of taxpayers shall be issued with separate TINs for use when deducting tax;
d) Issued TINs shall not reissued to another taxpayer;
dd) TINs of enterprises, business organizations, and other organizations shall remain unchanged after converted, sold, gifted, or inherited;
Thus, with the above regulations, each individual has only one tax code to use throughout his/her life.
In case an individual has 2 tax codes, he/she must terminate the later-issued personal income tax identification number and only use the first-issued tax identification number to declare and pay tax or deduct the generated income.
The reason why a person has 2 tax codes
Explaining for the case where 2 tax codes arise on the same individual, during the implementation process, the following reasons may appear:
- Firstly, individuals have two identity card numbers.
- Secondly, due to the loss of the old identity card.
- Thirdly, the old ID card expired.
- In case you change your place of residence to another province, you may grant a new identity card number.
Dossier to change tax registration information when an individual has 2 tax codes
Taxpayers prepare dossiers of notification of changes in tax registration information, including:
At the tax authority where the taxpayer moves from:
- Firstly, the Declaration of adjustment of tax registration information (according to the form).
- Secondly, a copy does not require authentication of a valid citizen identification card or identity card.
On the other hand, at the tax authority where the taxpayer moves to:
- Firstly, a notice of taxpayer relocation (according to the form) issued by the tax authority where the taxpayer moves.
- Secondly, a copy that does not require authentication of the certificate of business household registration (for business individuals) or the establishment and operation license or an equivalent license issued by the competent authority under the new address.
Penalty for late filing of changes in tax information?
Article 11 of Decree 125/2020/ND-CP stipulates the level of penalties for violations related to the deadline for notification of changes in tax registration information:
Cautions as a form of the penalty imposed for the following violations:
- Firstly, notifying changes in tax registration information from 01 to 30 days after expiration of the prescribed time limits without entailing any change in tax registration certificates or tax identification number notifications under mitigating circumstances;
- Secondly, notifying changes in tax registration information from 01 to 10 days after the expiration of the prescribed time limits if such changes entail any change in tax registration certificates or tax identification number notifications under mitigating circumstances.
Fines ranging from VND 500,000 to VND 1,000,000 for the act of notifying changes in tax registration information from 01 to 30 days after the expiration of the prescribed time limits without entailing any change in tax registration certificates or tax identification number notifications; except in the cases specified in point a, clause 1 of this Article.
Fines ranging from VND 1,000,000 to VND 3,000,000 for one of the following violations:
- Firstly, notifying changes in tax registration information from 31 to 90 days after the expiration of the prescribed time limits without entailing any change in tax registration certificates or tax identification number notifications;
- Secondly, notifying changes in tax registration information from 01 to 30 days after expiration of the prescribed time limits if such changes entail any change in tax registration certificates or tax identification number notifications, except as specified in point b of clause 1 of this Article.
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- Who does not have to pay personal income tax in Vietnam?
- Instructions for declaring personal income tax for foreigners in Vietnam
- Do business suspensions have to file tax returns in Vietnam?
9 types of taxable income:
Firstly, personal income tax for foreigners from business.
Secondly, personal income tax from wages and salaries paid by the employer.
Thirdly, personal income tax for foreigners from capital investment.
Fourthly, personal income tax for foreigners from capital transfer.
Fifthly, personal income tax for foreigners from real estate transfer.
Also, personal income tax for foreigners from winning prizes.
Personal income tax for foreigners from copyright.
Personal income tax for foreigners from inheritance.
Lastly, personal income tax for foreigners from receiving gifts.
Firstly, the deadline for submitting monthly tax declaration dossiers: the twentieth day of the month following the month in which the tax liability arises.
Secondly, the deadline for submitting quarterly tax declaration dossiers: the thirtieth day of the quarter following the quarter in which the tax liability arises.
Thirdly, the deadline for submitting tax returns for the whole year: the thirtieth day of the first month of the calendar year or fiscal year.
Fourthly, the deadline for submitting a tax return for each time a tax liability arises: the tenth day from the date of arising of the tax obligation.
Lastly, time limit for submitting tax and other revenue-related declaration dossiers related to land use under the one-stop-shop mechanism; shall comply with the time limit specified in the inter-branch guiding document on such one-stop-shop mechanism.
Tax on income from salary or wage of a non-resident is determined to be equal to his/her income from salary or wage specified in Clause 2 of this Article multiplied by the tax rate of 20%.
Finally, hope this article is useful for you to answer the question about “How many personal tax numbers does a person have in Vietnam?”. If you need any further information, please contact LSX Law firm: +84846175333 or Email: email@example.com