Administration of Tax Levy & CollectionIn case of divergence of interpretation, the English text shall prevail.


Taxes:Administration of Tax Levy & Collection

Date of Promulgation:

Date of Implementatio:2011-09-06





Official Dispatch No. 3173/TCT-KK dated September 06, 2011 of the General Department guiding the changes in tax identification numbers


To: Hanoi Department of Tax 


The General Department of Tax has received the Official Dispatch No. 15895/CT/KK&KTT dated June 22, 2011 of Hanoi General Department of Tax guiding the changes in tax code for Petrolimex Asphalt Company Limited and Company’s branches. To this problem, the General Department of Tax has opinions as follows: 


- Point 3.3 (b,c), Part I of the Circular No. 85/2007/TT-BTC dated July 18, 2007 of the Ministry of Finance guiding the implementation of the Law on tax administration regarding tax registration regulates: 


“b/ Ten-numeral tax identification numbers (N1N2N3N4N5N6N7N8N9N10) are granted to: 


All taxpayers, except for the cases specified at Point 3.3.2 below to which 13-numeral tax identification numbers are granted. 

c/ Thirteen-numeral tax identification numbers (N1N2N3N4N5N6N7N8N9N10N11N12N13) are granted to: - Branches, representative offices, stores and workshops of enterprises conducting business activities and registering and paying taxes directly to tax agencies (except for branches of foreign companies headquartered in foreign countries); 


- Dependent cost-accounting member units of corporations...” - Point 1,2, Article 8, Chapter I of the Decree No. dated April 15, 2010 promulgating the issuance of enterprise identification number: “1. Every enterprise shall be granted a sole identification number which is called enterprise identification number. Such an identification number serves concurrently as the business registration number and tax identification number of an enterprise. 


2. An enterprise identification number will exist throughout the course of operation of the enterprise and must not be re-granted to another organization or individual. When the enterprise terminates its operation, its enterprise identification number will no longer be valid and must not be reused.” 


- Point 1,2, Article 10, Chapter II of the Decree No. 43/2010/ND-CP promulgating tasks, powers and responsibilities of provincial-level business registration offices: 


“1. To directly receive enterprise registration dossiers; check the validity of enterprise registration dossiers, and grant or refuse to grant enterprise registration certificates. 


2. To coordinate with one another in the development, management and operation of the national enterprise registration information system; to transfer data from local business registration databases to the national enterprise registration database; to provide information on enterprise registration within their localities to provincial-level People’s Committees, local tax departments, concerned agencies and inquiring organizations and individuals.” 


Based on above regulations, Petrolimex Asphalt Company Limited established by Petrolimex Petrochemical Joint Stock Company (owner) is not in the objective granted by thirteen-numeral tax identification numbers. In the case that  Petrolimex Asphalt Company Limited and Company’s branches are granted with thirteen-numeral tax identification numbers in accordance with tax identification numbers of Petrolimex Petrochemical Joint Stock Company, Petrolimex Asphalt Company Limited must make procedure on paying thirteen-numeral tax identification numbers and reregistering to be granted with ten-numeral tax identification numbers in accordance with regulations. 


Hanoi Department of Tax is required to co-ordinate with Business Registration Department of Hanoi to guide Petrolimex Asphalt Company Limited to make procedures in paying thirteen-numeral tax identification numbers of Company and Company’s branches, revoking the old business registration certificate and making new registration procedure with Business Registration Department to be granted with Ten-numeral tax identification numbers (for Company) and Thirteen-numeral tax identification numbers (for Company’s branches) in accordance with regulations at the Decree No. 43/2010/ND-CP dated April 15, 2010 of the Government and the Circular No. 14/2010/TT-BKH dated June 04, 2010 of the Ministry of Planning and Investment. 


Agencies directly under Petrolimex Asphalt Company Limited and Company’s branches must transfer all arising tax liabilities from old Thirteen-numeral tax identification numbers to relevant new tax identification numbers before paying old tax identification numbers after re-granting tax identification numbers (enterprise identification numbers) in accordance with above regulations. 


The General Department answers Hanoi Department of Tax for knowing and co-coordinating with relevant Departments of Tax in guiding the implementation for units./. 


For General Directorate Deputy General Directorate 





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