New taxpayer and business tax code statuses

What is a tax code? What is the tax code status? List of tax code statuses for businesses and taxpayers. How to look up the business activity status.

What is a tax code? 

Tax code (MST) is also the enterprise code, which is defined as a string of 10 or 13 digits along with some other characters, issued by the tax authority. This tax code is used to manage tax payments and other procedures of taxpayers (NNT) in Vietnam.

In there:

• The 10-digit tax code is applied to the following subjects: 
  • Business;
  • Cooperative (Cooperative);
  • Representative of business household (HKD);
  • Organizations without legal status but with tax obligations;
• Other individuals…
• Tax codes consist of 13 digits and characters and are applied to the following entities:
  • Affiliated units of companies and enterprises (branches, representative offices, etc.);
  • Business location (for households and individuals doing business);
  • Other legal affiliated entities have tax obligations…

>> See details: Distinguishing between corporate tax codes, 10-digit tax codes and 13-digit tax codes.

What is the tax identification number status?

The tax code status of a business or taxpayer is the operating status of a company or organization. 

Pursuant to Circular 105/2020/TT-BTC, there are 8 tax code statuses as follows:

1. Taxpayers have been granted tax codes;
2. The enterprise has ceased operations and completed the procedures to terminate the tax code;
3. Taxpayers have transferred the management to the tax authority;
4. Taxpayers stop operating but have not completed the procedures to terminate the validity of the tax code;
5. Active taxpayers (for households and individuals doing business but not having enough tax registration information);
6. NNT temporarily suspends business for a period of time;
7. NNT is not operating at the registered address;
8. NNT waiting for bankruptcy procedures.

Details of each tax code status are shared by fdiinvietnam.com in the content section below. 

List of tax code status of enterprises and taxpayers

1. Taxpayers have been granted a tax identification number

Status code: 00

2. Taxpayer ceases operations and has completed procedures to terminate tax code validity

Status code: 01

3. Taxpayers have transferred to tax authorities for management

Status code: 02

Tax code details		Tax code status content
Reason code	Reason Name
01	Not yet operational	The taxpayer has completed the procedure for closing the tax code at the tax authority of the place of departure but has not registered with one of the following agencies: Tax authorities at destination Business registration office of destination Registration agency of the cooperative at the destination

If you are having any changes related to changing tax authorities, you can refer to the following article of fdiinvietnam.com:

See details: 

>> Procedures for transferring tax management authority;

>> Procedures for closing taxes on district transfers .

4. Taxpayers who have ceased operations and have not completed the procedures for terminating the validity of their tax codes

Status code: 03

5. Active taxpayers (for households and individuals doing business but not having enough tax registration information)

Status code: 04

Tax code status content: Expired.

6. Taxpayers temporarily suspend business for a period of time

Status code: 05

Tax code details		Tax code status content
Reason code	Reason Name
01	The tax authority changes the tax code status of the taxpayer to temporarily suspended within the approved period.	Enterprises are allowed to temporarily suspend operations for a period approved by the competent authority.

7. Taxpayer not operating at registered address

Status code: 06

Tax code details		Tax code status content
Reason code	Reason Name
09	Tax authority issues notice that taxpayer is not operating at registered address	The tax authority coordinates with the competent authority to verify at the taxpayer’s headquarters, then issues a notice that the taxpayer is not operating at the registered address.

8. Taxpayers waiting for bankruptcy proceedings

Status code: 07

Tax code details		Tax code status content
Reason code	Reason Name
01	The court decided to initiate bankruptcy proceedings.	The court issues a decision to open bankruptcy proceedings against the enterprise or cooperative and sends it to the tax authority.

How to look up business performance status 

By looking up the tax code status, taxpayers can monitor the operating status of their business quickly and accurately. In addition, based on the operating status, business partners and investors can easily verify the information, transparency and reliability of the business.

So how to check the business status through tax code lookup? Follow the 2 ways to look up tax code below of fdiinvietnam.com for more details!

➨ Method 1: Look up business tax code through the Vietnam Tax page of the General Department of Taxation

• Step 1: Access the Vietnam Tax website;
• Step 2: Select the “Taxpayer Information” tab;
• Step 3: Enter 1 of the following 3 information:
  • Name of tax paying organization or individual;
  • Business headquarters address;
  • ID card/CCCD of the representative.
• Step 4: Enter the confirmation code;
• Step 3: Click “Search”.

➨ Method 2: Look up the business tax code on the National Business Registration Information Portal

• Step 1: Access the National Portal website;
• Step 2: Enter the business name and click search;
• Step 3: Search results show the names of related businesses, select the business whose tax code needs to be looked up.

In addition to looking up the business status, to find out more detailed information about the business such as the legal representative of the business, charter capital, business lines… you can refer to other articles of fdiinvietnam.com.

See also: 

>> Look up business information quickly & in detail;

>> How to look up business lines through tax codes.

Frequently asked questions about business tax identification number status

1. How many tax code statuses are there for businesses and taxpayers?

There are 8 tax code statuses for businesses and taxpayers, including:

1. Taxpayers have been granted tax codes;
2. The enterprise has ceased operations and completed the procedures to terminate the tax code;
3. Taxpayers have transferred the management to the tax authority;
4. Taxpayers stop operating but have not completed the procedures to terminate the validity of the tax code;
5. Active taxpayers (for households and individuals doing business but do not have enough tax registration information);
6. NNT temporarily suspends business for a period of time;
7. NNT is not operating at the registered address;
8. NNT waiting for bankruptcy procedures.

>> See details: List of tax code status of enterprises and taxpayers.

2. Is the business registration number the tax registration number?

The business registration number is also the company’s tax code. This can be a natural number string of 10 or 13 digits and some other characters, issued by the tax authority. 

>> Learn more: What is a business registration number?

3. What is status tax code 06?

Tax code status 06 is used in case the taxpayer is not operating at the registered address, the tax authority has coordinated with the competent authority to verify the reality and issue a notice “Taxpayer is not operating at the registered address”.

>> See details: List of tax code status of enterprises and taxpayers.

4. What is the tax code status of a business that is transferring to a tax authority?

When a business has or is in the process of transferring the management tax authority, for example due to a change in company address, the business tax code status is 02.

Status code 02 means that the taxpayer has completed the tax code closing procedure at the place of departure but has not yet registered with the tax authority or business registration authority at the place of destination.

>> See more: Procedures for transferring tax management authority.

5. How many ways are there to check the health of a business?

There are 2 ways to look up business activity status as follows:

• Method 1: Look up enterprise tax code through the Vietnam Tax page of the General Department of Taxation;
• Method 2: Look up the business tax code on the National Business Registration Information Portal.

>> See details: How to look up business performance status.

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