1. Terminate the tax identification number for economic organizations and other organizations – Excluding subordinate units
1.1. Order of execution
+ Step 1: Within 10 (ten) working days from the date of the document terminating operations, the economic organization or other organization is responsible for submitting the tax code termination dossier to the tax authority directly managing it to carry out the procedure for terminating the tax code.
Step 2: The tax authority receives the application:
++ For tax code termination applications submitted on paper:
Tax officials receive and stamp the application for termination of tax identification number, clearly indicating the date of receipt and the names of the documents according to the list of documents for termination of tax identification number. The tax official issues an appointment slip for the date of receiving the results of the tax identification number termination; the deadline for receiving the results must not exceed the number of days stipulated in Circular No. 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance.
In cases where the application for termination of the tax identification number is sent by post, the tax officer shall stamp the application with the date of receipt and record it in the tax authority's document register.
Tax officials will check the tax registration file. If additional documents are needed, the tax authority must notify the taxpayer immediately on the same working day (for files submitted directly to the tax authority); or within 02 (two) working days from the date of receipt of the file (for files sent via postal service).
++ Regarding applications for termination of electronic tax identification numbers: The acceptance of applications for termination of tax identification numbers is carried out according to the regulations in Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
1.2. How to perform
+ Submit directly at the Tax Authority's headquarters;
+ Or send it via the postal system;
Alternatively, you can submit your tax registration application electronically through the tax authority's online portal.
1.3. Composition, number of records
The application file includes the following components:
++ Request for termination of tax identification number (Form No. 24/ĐK-TCT) issued with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance;
++ Original Tax Registration Certificate or Tax Identification Number Notification; or a letter explaining the loss of the Tax Registration Certificate or Tax Identification Number Notification;
++ Copies that do not require authentication include: Decision on dissolution, or Decision on initiating bankruptcy proceedings, or Decision on division, or Merger agreement, or Acquisition agreement, or Decision on revoking the business registration certificate issued by the competent authority, or Notice of cessation of operations;
++ A document from the General Department of Customs confirming the fulfillment of tax obligations related to import and export activities, if the organization engages in import and export activities.
In cases where the parent company has subsidiary units that have been assigned 13-digit tax identification numbers, the parent company must issue a written notice of cessation of operations to the subsidiary units, requesting them to complete the procedure for terminating the validity of their tax identification numbers with the tax authority managing the subsidiary units before terminating the validity of the parent company's tax identification number.
+ Number of documents: 01 (set).
1.4. Time limit for resolution
Within 02 (two) working days from the date the tax authority receives the taxpayer's application for termination of tax identification number, the tax authority must issue a Notice to the taxpayer that they have ceased operations and are in the process of terminating their tax identification number, using form No. 17/TB-ĐKT issued with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance, and send it to the taxpayer. Simultaneously, the status of the taxpayer and their affiliated units must be changed to "Taxpayer has ceased operations but has not completed the procedure for terminating their tax identification number" on the tax registration application system.
Within 03 (three) working days from the date the taxpayer has fulfilled their tax obligations to the tax authority and customs authority, or the tax authority has completed the transfer of all tax obligations of the subsidiary unit to the parent unit as prescribed, the tax authority shall issue a Notice of Termination of Tax Code Validity according to mẫu số 18/TB-ĐKT issued together with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance and send it to the taxpayer.
1.5. Subjects performing administrative procedures
+ Economic organization
Other organizations.
1.6. Agency responsible for carrying out administrative procedures
Tax Department.
1.7. Results of implementing administrative procedures
Notification of taxpayer ceasing operations and in the process of terminating the validity of the tax identification number according to form No. 17/TB-ĐKT and Notification of termination of tax identification number validity form No. 18/TB-ĐKT issued together with Circular 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance.
1.8. Fees and charges (if any)
No.
1.9. Name of application form, declaration form
The document requesting the termination of the tax identification number uses form No. 24/ĐK-TCT issued with Circular No. 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance.
1.10. Requirements and conditions for carrying out administrative procedures
If taxpayers choose to submit their documents to the tax authorities via electronic transactions, they must comply with the regulations in Circular No. 110/2015/TT-BTC dated July 28, 2015, issued by the Ministry of Finance, guiding electronic transactions in the tax field.
1.11. Legal basis of administrative procedures
+ Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH12 dated November 20, 2012 amending and supplementing a number of articles of the Law on Tax Administration; Law No. 71/2014/QH13 amending and supplementing a number of articles of the Laws on taxation and guiding documents for implementation;
+ Laws and ordinances on taxes, fees, charges, other revenues belonging to the state budget, and guiding documents for their implementation;
+ Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field;
+ Article 16; Clause 1.a of Article 17; Clause 1.a of Article 18 of Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance guiding tax registration.
2. Terminate the tax identification number for economic organizations and other organizations. For subordinate units
2.1. Order of execution
+ Step 1: Within 10 (ten) working days from the date of the document terminating operations, the subsidiary unit of the economic organization or other organization is responsible for submitting the tax code termination dossier to the tax authority directly managing it to carry out the procedure for terminating the tax code.
Step 2: The tax authority receives the application:
++ For tax code termination applications submitted on paper:
Tax officials receive and stamp the application for termination of tax identification number, clearly indicating the date of receipt and the names of the documents according to the list of documents for termination of tax identification number. The tax official issues a receipt specifying the date for returning the results of the tax identification number termination; the deadline for returning the results must not exceed the number of days stipulated in Circular 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance.
In cases where the application for termination of the tax identification number is sent by post, the tax officer shall stamp the application with the date of receipt and record it in the tax authority's document register.
Tax officials will check the tax registration file. If additional documents are needed, the tax authority must notify the taxpayer immediately on the same working day (for files submitted directly to the tax authority); or within 02 (two) working days from the date of receipt of the file (for files sent via postal service).
++ Regarding applications for termination of electronic tax identification numbers: The acceptance of applications for termination of tax identification numbers is carried out according to the regulations in Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field.
2.2. How to perform
+ Submit directly at the Tax Office headquarters.
+ Or send it via the postal system;
Alternatively, you can submit your tax registration application electronically through the tax authority's online portal.
2.3. Composition, number of records
The application file includes the following components:
++ Request for termination of tax identification number (Form No. 24/ĐK-TCT) issued with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance;
++ Original Tax Registration Certificate or Tax Identification Number Notification; or a letter explaining the loss of the Tax Registration Certificate or Tax Identification Number Notification;
++ Uncertified copies of the Decision to terminate the operation of a subsidiary unit or the Notice of termination of operation of the parent unit or the Decision to revoke the business registration certificate of the subsidiary unit issued by the competent authority;
++ A document from the General Department of Customs confirming the fulfillment of tax obligations related to import and export activities, if the organization engages in import and export activities.
+ Number of documents: 01 (set)
2.4. Time limit for resolution
Within 02 (two) working days from the date the tax authority receives the taxpayer's application for termination of tax identification number, the tax authority must issue a Notice to the taxpayer that they have ceased operations and are in the process of terminating their tax identification number, using Form No. 17/TB-ĐKT issued with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance, and send it to the taxpayer. Simultaneously, the status of the taxpayer and their affiliated units must be changed to "Taxpayer has ceased operations but has not completed the procedure for terminating their tax identification number" on the tax registration application system.
Within 03 (three) working days from the date the taxpayer has fulfilled their tax obligations to the tax authority and customs authority, or the tax authority has completed the transfer of all tax obligations of the subsidiary unit to the parent unit as prescribed, the tax authority shall issue a Notice of Termination of Tax Identification Number Validity according to mẫu số 18/TB-ĐKT issued together with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance and send it to the taxpayer.
2.5. Subjects performing administrative procedures
+ Subordinate unit of the economic organization
Other organizations.
2.6. Agency responsible for carrying out administrative procedures
+ Tax Department.
2.7. Results of implementing administrative procedures
The tax authority issues a Notice of Taxpayer Ceasing Operations and In Process for Termination of Tax Identification Number Validity (Form No. 17/TB-ĐKT) and a Notice of Termination of Tax Identification Number Validity (Form No. 18/TB-ĐKT) issued in accordance with Circular No. 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance.
2.8. Fees and charges (if any)
No.
2.9. Name of application form, declaration form
This document requests the termination of the tax identification number using form 24/ĐK-TCT, issued together with Circular 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance.
2.10. Requirements and conditions for carrying out administrative procedures
If taxpayers choose to submit their documents to the tax authorities via electronic transactions, they must comply with the regulations in Circular No. 110/2015/TT-BTC dated July 28, 2015, issued by the Ministry of Finance, guiding electronic transactions in the tax field.
2.11. Legal basis of administrative procedures
+ Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH12 dated November 20, 2012 amending and supplementing a number of articles of the Law on Tax Administration; Law No. 71/2014/QH13 amending and supplementing a number of articles of the Laws on taxation and guiding documents for implementation;
+ Laws and ordinances on taxes, fees, charges, other revenues belonging to the state budget, and guiding documents for their implementation;
+ Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field;
+ Article 16; Clause 1.b of Article 17; Clause 1.a of Article 18 of Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance guiding tax registration.
3. Terminate the tax identification number for contractors and investors participating in oil and gas contracts, and foreign contractors.
3.1. Order of execution
+ Step 1: Within 10 (ten) working days from the date of contract termination, the operator, joint operating company, joint venture enterprise, contractor, investor participating in the oil and gas contract, the parent company - Vietnam National Oil and Gas Group representing the host country receiving the share of profits from oil and gas contracts and agreements, and the organization assigned by the Government of Vietnam to receive Vietnam's share of oil and gas fields in the overlapping area, and the foreign contractor are responsible for submitting the tax code termination dossier to the tax authority directly managing them to carry out the procedure for terminating the tax code.
Step 2: The tax authority receives the application:
++ For tax code termination applications submitted on paper:
Tax officials receive and stamp the application for termination of tax identification number, clearly indicating the date of receipt and the names of the documents according to the list of documents for termination of tax identification number. The tax official issues an appointment slip for the date of receiving the results of the tax identification number termination; the deadline for receiving the results must not exceed the number of days stipulated in Circular No. 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance.
In cases where the application for termination of the tax identification number is sent by post, the tax officer shall stamp the application with the date of receipt and record it in the tax authority's document register.
Tax officials will check the tax registration file. If additional documents are needed, the tax authority must notify the taxpayer immediately on the same working day (for files submitted directly to the tax authority); or within 02 (two) working days from the date of receipt of the file (for files sent via postal service).
++ For applications to terminate the validity of an electronic tax identification number:
The process of receiving applications for the termination of tax identification numbers is carried out in accordance with the regulations stipulated in Circular No. 110/2015/TT-BTC dated July 28, 2015, issued by the Ministry of Finance, guiding electronic transactions in the tax field.
3.2. How to perform
+ Submit directly at the Tax Office headquarters.
+ Or send it via the postal system;
Alternatively, you can submit your tax registration application electronically through the tax authority's online portal.
3.3. Composition, number of records
The application file includes the following components:
++ Request for termination of tax identification number (Form No. 24/ĐK-TCT) issued with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance;
++ Contract termination agreement (if any) or document regarding the transfer of the entire capital contribution in the oil and gas contract for the investor participating in the oil and gas contract;
++ A document from the General Department of Customs confirming the fulfillment of tax obligations related to import and export activities, if the organization engages in import and export activities.
+ Number of documents: 01 (set)
3.4. Time limit for resolution
– Within 02 (two) working days from the date the tax authority receives the taxpayer's application for termination of tax identification number, the tax authority must issue a Notice to the taxpayer that they have ceased operations and are in the process of terminating their tax identification number, using form No. 17/TB-ĐKT issued with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance, and send it to the taxpayer. Simultaneously, the status of the taxpayer and their affiliated units must be changed to "Taxpayer has ceased operations but has not completed the procedure for terminating their tax identification number" on the tax registration application system.
– Within 03 (three) working days from the date the taxpayer has fulfilled their tax obligations to the tax authority and customs authority, or the tax authority has completed the transfer of all tax obligations of the subsidiary unit to the parent unit as prescribed, the tax authority shall issue a Notice of Termination of Tax Identification Number Validity according to mẫu số 18/TB-ĐKT issued together with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance and send it to the taxpayer.
3.5. Subjects performing administrative procedures
+ Contractor
+ Investors participating in oil and gas contracts
+ Foreign contractor.
3.6. Agency responsible for carrying out administrative procedures
+ Tax Department.
3.7. Results of implementing administrative procedures
The tax authority issues a Notice of Taxpayer Ceasing Operations and In Process for Termination of Tax Identification Number Validity (Form No. 17/TB-ĐKT) and a Notice of Termination of Tax Identification Number Validity (Form No. 18/TB-ĐKT) issued in accordance with Circular No. 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance.
3.8. Fees and charges (if any)
No.
3.9. Name of application form, declaration form
This document requests the termination of the tax identification number using form 24/ĐK-TCT, issued together with Circular 95/2016/TT-BTC dated June 28, 2016, of the Ministry of Finance.
3.10. Requirements and conditions for carrying out administrative procedures
If taxpayers choose to submit their documents to the tax authorities via electronic transactions, they must comply with the regulations in Circular No. 110/2015/TT-BTC dated July 28, 2015, issued by the Ministry of Finance, guiding electronic transactions in the tax field.
3.11. Legal basis of administrative procedures
+ Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law No. 21/2012/QH12 dated November 20, 2012 amending and supplementing a number of articles of the Law on Tax Administration; Law No. 71/2014/QH13 amending and supplementing a number of articles of the Laws on taxation and guiding documents for implementation;
+ Laws and ordinances on taxes, fees, charges, other revenues belonging to the state budget, and guiding documents for their implementation;
+ Circular No. 110/2015/TT-BTC dated July 28, 2015, of the Ministry of Finance guiding electronic transactions in the tax field;
+ Article 16; Clause 2 of Article 17; Clause 1.a of Article 18 of Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance guiding tax registration.
