List of tax identification number statuses you need to know

00

The taxpayer has been issued a tax identification number (TIN).

01

Not yet operational

The taxpayer has been issued a tax identification number (TIN) but has not yet commenced production and business operations.

02

Active

The taxpayer has been issued a tax identification number and has been engaged in production and business activities.

03

Individuals who have not yet incurred tax obligations.

Individuals who have been issued a tax identification number for dependents or have been issued a personal identification number but have not yet incurred tax obligations.

01

NNT has ceased operations and has completed the procedures for terminating its tax identification number.

03

Reorganization of businesses and other organizations (division, merger, consolidation)

Taxpayers cease operations in the event of business restructuring, economic organization restructuring, or other organizational restructuring (division, merger, consolidation).

04

Individuals who die, go missing, or lose their legal capacity.

Individuals who have died, gone missing, or lost their legal capacity.

07

Dissolution/termination of operations for enterprises and cooperatives (including subsidiaries and business locations)

Businesses and cooperatives have been dissolved;

The subsidiary unit or business location of the enterprise or cooperative has ceased operations.

08

Bankrupt

Businesses and cooperatives have gone bankrupt.

18

Other organizations, household businesses, and individual businesses.

Other organizations that are not businesses, cooperatives; household businesses, or individual businesses that have completed the procedures for terminating their tax identification numbers.

21

This refers to a household business transitioning to a small and medium-sized enterprise.

Household businesses have been upgraded to small and medium-sized enterprises in accordance with the Law on Supporting Small and Medium-Sized Enterprises.

02

The taxpayer has transferred the tax authority to manage the case (awaiting the receiving tax authority).

01

Taxpayers have completed tax procedures at the tax authority of their original location but have not yet registered with the tax authority or business registration authority/cooperative registration authority of their new location.

03

03

Reorganization of businesses and other organizations (division, merger, consolidation)

Taxpayers are in the process of terminating their tax identification number (TIN) upon cessation of operations due to business restructuring (division, merger, consolidation).

The taxpayer has ceased operations but has not yet completed the procedures for terminating the validity of their tax identification number.

04

Individuals who die, go missing, or lose their legal capacity.

Individuals who have died, gone missing, or lost their legal capacity but have not yet fulfilled their obligations to the state budget.

07

Awaiting confirmation of termination from the Business Registration Authority.

Enterprises, cooperatives, and household businesses have completed the procedures with the tax authorities but have not yet received confirmation of termination from the business registration authority.

11

Waiting for dissolution/termination procedures for businesses and cooperatives (including subsidiaries and business locations).

Businesses and cooperatives are in the process of terminating their tax identification numbers in order to proceed with dissolution.

The subsidiary unit/business location is in the process of having its tax identification number terminated in order to cease operations.

12

Bankrupt but has not yet fulfilled its tax obligations.

Businesses and cooperatives that have been declared bankrupt by a court decision but have not yet fulfilled their tax obligations.

13

Operating license revoked due to violations of the law.

The taxpayer had their operating license revoked by the competent authority due to legal violations, but has not yet completed the procedures for terminating their tax identification number.

15

Operating license revoked due to tax debt enforcement.

Taxpayers are subject to debt enforcement measures as stipulated in the Law on Tax Administration.

17

As a subsidiary unit, the tax code for substitute taxpayers is valid only if the parent unit's tax code has expired.

The taxpayer is a subsidiary unit, and the tax payment code is being processed by the parent unit to terminate its tax code.

19

Other organizations, household businesses, and individual businesses that have not yet completed the procedures for terminating their tax identification numbers.

Taxpayers who are other organizations, household businesses, or individual businesses are in the process of terminating their tax identification numbers to cease operations or business activities.

21

This refers to a household business transitioning to a small and medium-sized enterprise.

Taxpayers who are household businesses or individual business owners are in the process of terminating their tax identification numbers in order to convert to small and medium-sized enterprises.

04

NNT is currently operating (applicable to household businesses and individual business owners who do not yet have complete tax registration information)

Expire

05

NNT temporarily suspends operations and business activities.

01

The tax authority changes the taxpayer's tax identification number status to temporarily suspended business operations for the approved period.

Taxpayers are allowed to temporarily suspend operations and business activities for a period approved by the tax authority or competent authority.

03

The taxpayer is not operating at the registered address and has records of the termination of their tax identification number.

Taxpayers who receive a Notice of Non-Operating at the Registered Address from the Tax Authority and subsequently submit an application to terminate their Tax Identification Number (TIN); or taxpayers who have submitted an application to terminate their TIN but have not yet fulfilled their tax obligations, and the Tax Authority verifies that the taxpayer is not operating at the registered address.

07

NNT is not operating at its registered address and has a court order to initiate bankruptcy proceedings.

The court issues a decision to initiate bankruptcy proceedings against a business or cooperative and sends it to the tax authority when the taxpayer is notified by the tax authority that it is not operating at its registered address.

06

NNT is not operating at its registered address.

09

The tax authority issued a notice that the business was not operating at the registered address.

The taxpayer was issued a notice by the tax authorities stating that it was not operating at its registered business address after verification at the taxpayer's registered office address was carried out in coordination with the competent authority.

12

NNT is not operating at its registered address and has been declared bankrupt by the Court.

The court issues a bankruptcy declaration for a business or cooperative and sends it to the tax authority when the taxpayer is notified by the tax authority that it is not operating at its registered address.

13

NNT is not operating at its registered address and its license has been revoked.

Taxpayers who are issued a notice by the tax authority stating they are not operating at their registered business address, and subsequently have their license revoked by the competent authority; or taxpayers whose licenses have been revoked by the competent authority but have not yet fulfilled their tax obligations, and the tax authority verifies that the taxpayer is not operating at the registered address.

17

As a subsidiary unit, the tax payment code is for a parent company that has been issued a Notice of Inactivity at its registered business address by the tax authority.

NNT is a subsidiary unit, and its tax payment code is for a subsidiary whose parent unit has been issued a Notice of Inactivity at its registered business address by the tax authority.

07

NNT is awaiting bankruptcy proceedings.

01

The court issued a decision to initiate bankruptcy proceedings.

The court issues a decision to initiate bankruptcy proceedings against the enterprise or cooperative and sends it to the tax authority.

09

NNT is awaiting verification of its operational status at the registered address.

01

The taxpayer did not submit the tax return after two reminders.

The tax authority issued a notice requesting the submission of the tax return for the second time, but the taxpayer has still not submitted it.

02

The tax authority's document sent to the taxpayer was returned by the post office.

The tax authority receives back the document that was sent to the taxpayer via postal service but returned by the post office because there was no recipient or the address did not exist.

03

The tax authorities receive information provided by organizations and individuals.

The tax authority receives information from organizations and individuals, accompanied by evidence, stating that the taxpayer is not operating at the registered address.

04

The tax authority has received a document from the competent authority.

The tax authority received a document from the competent state management agency notifying that the taxpayer is not operating at the registered address.

05

Taxpayers classified as high-risk need verification when registering for electronic invoices or changing their registration information for electronic invoices.

The tax authority receives applications for registration to use electronic invoices or applications for changes to registration information for using electronic invoices where the taxpayer is classified as a high-risk taxpayer requiring verification of their business status at the registered address.

06

Taxpayers classified by risk level need verification when registering businesses, cooperatives, and household businesses.

The tax authority receives information regarding the issuance of Certificates of Business Registration, Certificates of Cooperative Registration, Certificates of Partnership Registration, and Certificates of Registration of Dependent Units, transmitted from the National Business Registration Information System to the Tax Registration Application System, where the taxpayer is classified as high-risk and requires verification of their operational status at the registered address.

07

Taxpayers classified by risk level require verification when registering for tax.

The tax authority issues the initial tax registration certificate or when there are changes to tax registration information, provided that the taxpayer is classified as a high-risk taxpayer requiring verification of their operational status at the registered address.

10

Tax identification number awaiting update with personal identification number.

01

Tax identification number awaiting update with personal identification number.

Individuals who have been issued a Tax Identification Number (TIN) and are using a personal identification number instead of a tax identification number may have information that does not match the National Database of Population and Housing.