Cases Eligible for Tax Identification Number (TIN) Reinstatement

Pursuant to Clause 2, Article 40 of the Law on Tax Administration 2019, enterprises or taxpayers may submit a request for the reinstatement of their Tax Identification Number (TIN) in the following specific cases:\

- For taxpayers who register for tax along with the registration of an enterprise, cooperative, or business establishment: If the taxpayer's legal status is reinstated in accordance with the provisions of the law on enterprise registration, cooperative registration, or business establishment registration, their TIN will be reinstated simultaneously with the restoration of their legal status.

- For taxpayers who register for tax directly with the tax authority: They may submit a request for TIN reinstatement to the directly managing tax authority in the following cases:

+ The competent authority issues a written decision to cancel the revocation of the business registration certificate or an equivalent license;

+ The taxpayer wishes to resume business operations after submitting a file to terminate the TIN's validity, but the tax authority has not yet issued an official notice regarding the termination of the TIN's validity;

+ The tax authority notifies the taxpayer that they are no longer operating at the registered address, yet the business license has not been revoked and the TIN has not been officially invalidated.

Procedure for Reinstatement of Tax Identification Number (TIN)

Step 1: Preparation of the TIN Reinstatement Dossier

Case 1: For taxpayers specified under Clause 2, Article 4 of Circular No. 105/2020/TT-BTC whose competent authorities issue a written decision to annul a previous revocation of their business registration certificate or any equivalent legally valid license, the taxpayer must submit the TIN reinstatement dossier no later than 10 days from the date of receipt of the annulment decision.

Required documents:

- A written request for TIN reinstatement, using Form No. 25/ĐK-TCT issued with Circular No. 105/2020/TT-BTC;

- A copy of the document annulling the decision to revoke the enterprise establishment license or equivalent legally valid document.

Case 2: If the tax authority has issued a notification stating that the taxpayer is no longer operating at their registered address (in accordance with Article 17 of Circular No. 105/2020/TT-BTC), but has not yet issued a decision to revoke the business registration certificate or equivalent license and the TIN has not been invalidated, the taxpayer must submit the TIN reinstatement dossier to the tax authority before the issuance of the TIN invalidation notice.

Required documents:

- A written request for TIN reinstatement, using Form No. 25/ĐK-TCT issued with Circular No. 105/2020/TT-BTC.

Case 3: If a taxpayer intends to resume business activities after submitting a request for TIN invalidation but has not received a formal notice of TIN invalidation from the tax authority, the taxpayer must submit a TIN reinstatement dossier before the issuance of the invalidation notice, pursuant to Clause 2, Article 4 of Circular No. 105/2020/TT-BTC.

Required documents:

- A written request for TIN reinstatement, using Form No. 25/ĐK-TCT issued with Circular No. 105/2020/TT-BTC.

Case 4: Where a taxpayer has submitted a request for TIN invalidation due to business division or merger (as per Article 14 of Circular No. 105/2020/TT-BTC), but later revokes such request, the taxpayer must submit the TIN reinstatement dossier prior to the issuance of the TIN invalidation notice by the tax authority.

Required documents:

- A written request for TIN reinstatement, using Form No. 25/ĐK-TCT issued with Circular No. 105/2020/TT-BTC;

- A copy of the document revoking the business division or merger.

Step 2: Dossier Processing and Issuance of TIN Reinstatement

For Cases 1 and 4:

Upon receiving the dossier, the tax authority will review and process the request within 3 working days. If the tax authority determines that the TIN invalidation was issued in error or was no longer applicable, it shall:

- Issue a TIN reinstatement notice using Form No. 19/TB-ĐKT attached to Circular No. 105/2020/TT-BTC and send it to the taxpayer;

- If the taxpayer submitted the original TIN invalidation dossier, the tax authority shall re-issue the tax registration certificate or TIN notification.

The reinstated TIN status will be updated in the tax registration system on the same day the reinstatement decision is issued.

For Case 2:

The tax authority will review the dossier within 10 working days, during which it may:

- Compile a list of missing documents or procedures;

- Conduct a physical verification at the taxpayer’s registered business location;

- Impose administrative penalties for violations of tax regulations.

The taxpayer must comply with requests for additional documentation. After inspection and verification are complete, the tax authority shall proceed with the TIN reinstatement

For Case 3:

The tax authority will review the dossier within 10 working days. During this period, it will:

- Evaluate any missing tax declarations;

- Review the taxpayer’s invoice usage history and outstanding tax liabilities;

- Impose penalties in accordance with applicable laws.

Upon completion of the review and verification process, the tax authority will proceed with the reinstatement of the TIN.