Hong Bang Law Firm is a reputable unit providing the service of applying for tax code recovery (re-enrolled tax code). To help you understand more about the tax code recovery procedure, Hong Bang Law would like to advise as follows:

Legal grounds

• Law on Tax Administration 2019
• Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government detailing a number of articles of the Law on Tax administration.
• Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance guiding tax registration.

Requirements

Cases of recovering tax code recovery codes

• Having a written cancellation of the certificate of business registration or an equivalent license by a competent authority;
• When there is a need to continue doing business after a dossier of tax code deactivation has been submitted to the tax authority but the tax authority has not yet issued a notice of TIN deactivation;
• When the tax authority notices that the taxpayer does not operate at the registered address but has not had his license revoked and has not had his tax identification number terminated.

Conditions for recovering tax codes

Taxpayers must be responsible for fully submitting tax declaration dossiers and report on the use of missing invoices; fully complete the tax amount and other revenues belonging to the state budget with the tax agency directly managing it before restoring the tax code (unless the competent state agency accepts to pay tax in installments). debt as committed by the taxpayer or the debt has been extended or the debt is not subject to late payment interest according to the provisions of the Law on Tax Administration).

Procedures for recovering tax identification numbers in specific cases

In case a competent authority revokes the establishment and operation license or the business household registration certificate or an equivalent license, the tax authority has terminated the tax identification number as prescribed, but after that the competent authority has written annulment of the revocation document

• Profile components include:

• • A written request for tax code restoration, form No. 25/DK-TCT issued together with Circular 105/2020/TT-BTC;
  • A copy of the written cancellation of the document revoking the establishment and operation license or the equivalent license of the competent agency.
• Request for time limit:

no later than 10 (ten) working days from the date the competent authority issues a document to cancel the revocation document.

• Settlement agency:

Direct management tax agency

• The time limit for settlement:

Within 03 (three) working days from the date of receipt of valid application

The case after the tax authority has notified the taxpayer that the taxpayer does not operate at the registered address as prescribed, but the Certificate of Business Registration, Certificate of Cooperative Registration, Certificate of Cooperative Registration has not been revoked. Certificate of operation registration of the branch, representative office, Certificate of business household registration, License for establishment and operation or equivalent license and has not been invalidated tax code

• Profile components include:

Written request for tax code reinstatement, form No. 25/DK-TCT issued together with Circular 105/2020/TT-BTC;

• Time limit requirement:

Before the date the tax authority issues the Notice of TIN deactivation as prescribed.

• Settlement agency:

The direct management tax agency

• The time limit for settlement:

• • Within 10 (ten) working days from the date of receipt of valid dossiers, the tax authorities shall make a list of missing tax declaration dossiers, the use of invoices, tax amounts and other revenues of the tax authority. State budget payable or arrears and impose penalties for violations of the law on taxes and invoices up to the time taxpayers submit dossiers of request for tax identification number restoration as prescribed. time to carry out the physical verification at the address of the business office of the taxpayer and make a record of verifying the operation status of the taxpayer at the registered address, form No. 15/BB-BKD issued together with the Circular. This information is according to the taxpayer’s application file for TIN restoration (the taxpayer must sign the Minutes).
  • Within 03 (three) working days from the date the taxpayer fully complies with the tax and invoice-related administrative violations pays the tax amount and other state budget revenues. payable or owed, the tax authority shall update and restore the tax code.

In case the enterprise needs to continue doing business after applying TIN deactivation to the tax authority, but the tax authority has not yet issued a Notice of TIN deactivation.

• Profile components include:

The written request for tax code reinstatement, form No. 25/DK-TCT issued together with Circular 105/2020/TT-BTC;

• Requirement on time limit:

Before the date the tax authority issues the Notice of TIN deactivation.

• Settlement agency:

The direct management tax agency

• The time limit for settlement:

• • Within 10 (ten) working days from the date of receiving the application file for code recovery tax amount of taxpayers, tax authorities shall make a list of missing tax declaration dossiers, use of invoices, tax amounts and other state budget revenues payable or arrears and handle them. penalties for violations of the law on taxes and invoices up to the time the taxpayer submits the application file for tax code restoration as prescribed.
  • Within 03 (three) working days from the date the taxpayer fully complies with the administrative violations, update the status of tax code recovery for the enterprise.

In case the tax agency has submitted a dossier for invalidation of a tax identification number due to division, consolidation or merger to the tax authority, but then there is a written cancellation of the division decision, merger contract, consolidation contract and the registration authority. business, the cooperative registration agency has not yet terminated its operation for enterprises and cooperatives that are divided, merged, or consolidated.

• Profile components include:

• • A written request for tax code reinstatement, form No. 25/DK-TCT issued together with Circular 105/2020/TT-BTC;
  • A copy of the written cancellation of the division decision, merger contract, consolidation contract.
• Requirement on a time limit:

Before the date the tax authority issues the Notice of TIN deactivation.

• Time limit for settlement:

• • Within 10 (ten) working days from the date of receipt of the taxpayer’s application for TIN restoration, the tax authority shall make a list of missing tax declaration dossiers, the use of invoices Tax amount and other state budget revenues payable or arrears and impose penalties for violations of the law on taxes and invoices up to the time the taxpayer submits the application file. restore the tax code as prescribed.
  • Within 03 (three) working days from the date the taxpayer fully complies with the administrative violations, update the status of tax code recovery for the enterprise.

The above is the advice of Hong Bang Law Firm on the procedure for recovering the tax code. If you need advice, more detailed answers as well as how to access this service, please contact directly the Deputy Director in charge of business: Lawyer Nhat Nam via hotline: 0912.35.65.75, or call our free legal consultation hotline: 1900.6575 and send email to lienheluathongbang@gmail.com

Wishing you and your family good health, peace and success!

Best regards!