Distinguish, register & look up personal tax codes, business tax codes

Reference: What is a business tax code? What is a personal tax code? Distinguishing between personal tax codes – company and business tax codes. How to register and look up tax codes.

What is a corporate tax code? What is a personal tax code?

1. What is a business tax code, company tax code?

The enterprise tax code (company tax code) is a series of 10 numbers issued by a state agency when establishing a business and recorded on the business registration certificate or tax registration certificate. 

The enterprise tax code is used to perform tax declaration and payment obligations and other administrative procedures.

Note:

The company tax code is also the business code. Unifying the tax code and business code helps synchronize information in the management of legal and tax issues of the enterprise.

>> See more: What is a business code? Is a business code a tax code?

2. What is a personal tax code?

Personal tax code (MST) or personal income tax code is a series of 10 numbers, issued by the tax authority to taxpayers. 

Personal tax code is used for the purpose of declaring income and fulfilling tax obligations to the State Budget.

>> See more: 3 benefits of registering for a personal tax code.

Distinguish between personal tax code and business tax code

1. Similarities between personal tax codes and business tax codes

In general, personal income tax codes and corporate tax codes have the following similarities:

• Both are a series of 10 numbers;
• All are unique, non-duplicated and non-reissued;
• Used to fulfill tax declaration and payment obligations.

2. The difference between personal income tax code and corporate tax code

The differences between personal tax codes and business codes are summarized by Online Accounting as follows.

2.1 Subjects applying for tax codes

(*) The individual or organization paying income to the employee (employer) represents the employee and applies for a personal income tax code. 

2.2 Authority to issue tax codes

Personal tax code	Business tax code
Issued by tax authorities	Issued by the business registration authority

2.3 Tax code registration procedure

Personal tax code	Business tax code
Register online on the Electronic Tax website Register via HTKK software	Register on the National Portal Register directly at the Department of Planning and Investment

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➨ Procedures for registering personal income tax code

For personal tax codes, depending on the subject applying for a personal income tax code, the registration method will be different, specifically:

• If an individual registers for a tax code by himself, follow the online steps on the Electronic Tax page;
• If an individual authorizes the income payment agency:
  • Apply for a tax code online on the Electronic Tax website if there are few workers;
  • Register tax code on HTKK software if there are many employees.

For step-by-step details (with visual instructions) on registering a personal tax code for each case, please see the following articles:

>> Instructions for registering personal income tax code – Individuals register themselves;

>> Instructions for applying for tax codes for individuals – Registered businesses. 

➨ Procedures for registering tax codes for companies and enterprises

As fdiinvietnam.com shared above, this is the business registration procedure (enterprise establishment). And to be granted a company tax code, you need to follow these steps:

• Step 1: Prepare company establishment documents (apply for business registration number);
• Step 2: Submit the application for business registration at the Business Registration Office of the Department of Planning and Investment where the business is headquartered;
• Step 2: After 3 working days, if the application is valid, the agency will issue a business tax code, which is clearly stated on the business registration certificate. Conversely, if the application is not valid, the agency will send a request to supplement and adjust the application to make it valid.

>> See details and download form: Company registration procedure – Latest.

➨ Tax registration procedures in some special cases

For some special cases below, tax registration procedures must be carried out directly with the tax authority where the head office is located. These are all cases where business registration (establishment procedures) are not required with the Department of Planning and Investment. 

• Business household;
• Representative office of foreign trader;
• Companies providing legal, accounting, insurance services…;
• Special organizations such as: schools, scientific research institutes… 

At that time, the tax registration dossier items include:

1. Tax registration form (form 01-DK-TCT);
2. Copy of the establishment decision or documents of the same value such as: business registration certificate, investment certificate, establishment license…;
3. Other relevant documents.

>> Free download: Tax registration form.

2.4 Document recording tax code

Personal tax code	Business tax code
Recorded on the tax code notice or tax registration certificate	Recorded on the business registration certificate or tax registration certificate

Note:

Depending on each case, personal tax codes and business tax codes are recorded on different documents.

2.5 Tax code is also social insurance participation code

Personal tax code	Business tax code
Not at the same time the social insurance participation code	Also the social insurance participation code

How to look up personal tax code and company tax code

1. How to look up business tax code

You can look up your business tax code quickly and accurately in the following 2 ways:

➨ Method 1: Look up through the General Department of Taxation website.

• Step 1: Access the page http://tracuunnt.gdt.gov.vn/tcnnt/mstcn.jsp;
• Step 2: Select “Taxpayer Information”;
• Step 3: Fill in one of the following information: name of tax-paying organization/business headquarters address/ID card of representative;
• Step 4: Enter “Confirmation Code”;
• Step 5: Select “Search”.

➨ Method 2: Look up through the National Business Registration Information Portal.

• Step 1: Access the page https://dangkykinhdoanh.gov.vn/;
• Step 2: In the search box, enter the exact business name or tax code. The system will return results containing information related to the search keyword;
• Step 3: Select the business you want to look up and view information.

2. How to look up personal tax code

You can look up your personal tax code online using your ID card/CCCD in the following 2 ways:

➨ Method 1: Look up through the General Department of Taxation website.

• Step 1: Access the page http://tracuunnt.gdt.gov.vn/tcnnt/mstcn.jsp;
• Step 2: Fill in the individual’s ID card/CCCD;
• Step 3: Enter “Confirmation Code”;
• Step 4: Select “Search”.

➨ Method 2: Look up via the Vietnam Tax page.

• Step 1: Access the page https://thuedientu.gdt.gov.vn/;
• Step 2: Select “Individual” and select “Look up taxpayer information”;
• Step 3: Fill in the individual’s ID card/CCCD;
• Step 4: Enter “Verification Code”;
• Step 5: Select “Search”.

See details:

>> How to look up tax codes of companies and businesses;

>> How to look up personal tax code online.

Questions related to personal tax codes and business tax codes

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