Understanding and Locating Company Tax Codes: A Comprehensive Guide

A company tax code, also known as a Tax Identification Number or Tax code, plays a crucial role in Vietnamese business operations and tax management. This unique identifier, issued by the tax authority, is essential for fulfilling tax obligations, completing administrative procedures, and engaging in various business activities. Read this article from NT International Law Firm if you want to know more.

What is a Company Tax Code?

A company tax code is a 10-digit string assigned to each legally recognized business entity in Vietnam. It is a permanent identifier that remains unchanged throughout the company’s existence, unless dissolved. This code serves as the primary identification number for tax purposes and is used for:

• Tax obligations: Filing tax returns, making tax payments, and interacting with the tax authorities.
• Administrative procedures: Obtaining business licenses, registering for social insurance, and completing other legal processes.
• Contractual agreements: Validating contracts with partners, customers, employees, and other stakeholders.
• Financial transactions: Engaging in banking activities, customs procedures, and other financial operations.

What is a Company Tax Code?

Types of Company Tax Codes:

There are two types of tax codes issued in Vietnam:

• 10-digit tax code: Used for legally recognized businesses, cooperatives, and other entities directly incurring tax obligations.
• 13-digit tax code: Issued for dependent units of a business, such as branches and representative offices.

Types of Company Tax Codes

Registering for a Company Tax Code:

Newly established businesses must register for a tax code within 30 working days from receiving their Business Registration Certificate. The process involves submitting a tax registration declaration form and supporting documents to the tax authority.

Required Documents:

• Tax registration declaration form (02-DK-TCT)
• Copy of Business Registration Certificate
• Additional declarations (if applicable):
  • List of representative offices and transaction offices (02-DK-TCT-BK01)
  • List of contractors (02-DK-TCT-BK03)
  • List of warehouses (02-DK-TCT-BK02)

Processing Time:

The tax authority typically takes 3 working days to review and register a tax code application once all documents are submitted.

Registering for a Company Tax Code

Company Tax Code vs. Business Code:

The company tax code and the business code are the same identifier. According to Decree No. 78/2015/ND-CP, each enterprise receives a unique code that serves as both its tax code and business code.

Company Tax Code vs. Business Code

Changes in Business Registration and Tax Code:

Even if a business changes its address, name, legal representative, or other registered details, the tax code remains unchanged. It only expires when the business is dissolved.

Looking Up Company Tax Codes:

There are two simple ways to find a company’s tax code:

1. General Department of Taxation website:

• Visit the website: http://tracuunnt.gdt.gov.vn/tcnnt/mstdn.jsp
• Enter the company name, address, or representative’s ID number.
• Enter the confirmation code.
• Click “Lookup” and view results.

Look up Company Tax Code on General Department of Taxation website

2. Business Registration Portal:

• Visit the website: dangkykinhdoanh.gov.vn
• Enter the company name in the search bar.
• Select the desired company from the search results.
• The company’s tax code will be displayed.

Look up Company Tax Code on Business Registration Portal website

NT International Law is Here to Help:

NT International Law Firm has addressed the question of what company tax code is and how to look it up. If you have any further questions or concerns regarding corporate law, please contact our law firm immediately for expert legal advice.

If you require any legal assistance, please feel free to reach out to us via phone at 090 252 4567 or through email: info@ntpartnerlawfirm.com. At NT INTERNATIONAL LAW FIRM, our team is committed to offering you prompt and personalized advice.

You also might be interested in:

• The 2015 Civil Code in English
• The 2020 Law On Enterprises in English