Restore tax code in case taxpayer is not active at registered address

The status of a taxpayer not operating at the registered address is a legal status that, through inspection and verification by the tax authority and related units, determines that the taxpayer does not have business activities at the registered address. The taxpayer is not allowed to use invoices and tax codes in economic transactions from the date of issuance of the Notice of non-operation of the taxpayer at the registered address.

To continue production and business activities, enterprises must carry out tax code restoration procedures, specifically as follows:

1. Conditions for tax code recovery:

According to the provisions of Point c, Clause 2, Article 40 of the Law on Tax Administration No. 38/2019/QH14, when the tax authority notifies that the taxpayer is not operating at the registered address but has not had its license revoked and its tax code has not been terminated, it is eligible for tax code restoration.

2. Regarding tax code recovery records:

Pursuant to Point b, Clause 1, Article 18 of Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance guiding on tax registration, taxpayers wishing to restore their tax codes shall submit a Request for Tax Code Restoration Form No. 25/DK-TCT issued with Circular No. 105/2020/TT-BTC to the direct tax authority before the date the tax authority issues a Notice on the termination of the validity of the tax code as prescribed.

+ Time limit for processing tax code restoration request:

Pursuant to Point b, Clause 1, Article 19 of Circular No. 105/2020/TT-BTC of the Ministry of Finance:

Within 10 working days from the date of receiving the complete application for tax code restoration from the taxpayer, the tax authority shall make a list of missing tax declarations, the status of invoice usage, tax amounts and other amounts payable or owed to the state budget and impose penalties for violations of tax and invoice laws up to the time the taxpayer submits the application for tax code restoration according to regulations, and at the same time conduct a physical verification at the taxpayer's business address and make a Record of verification of the taxpayer's operating status at the registered address, form No. 15/BB-BKD issued with Circular No. 105/2020/TT-BTC according to the taxpayer's application for tax code restoration (the taxpayer must sign the Record to confirm).

Within 3 working days from the date the taxpayer fully complies with administrative violations regarding taxes and invoices, fully pays the outstanding tax amount, fines, and late payment fees (if any), the Tax authority shall issue a Notice of tax code restoration for the taxpayer, form No. 19/TB-DKT, Notice of tax code restoration according to the parent unit, form No. 37/TB-DKT (if any) issued with Circular No. 105/2020/TT-BTC, send to the taxpayer, dependent units (if the restored tax code is the parent unit), and at the same time update the tax code status for the taxpayer on the Tax Registration Application System.

In case the taxpayer submits an incomplete application for tax code restoration or is not eligible for tax code restoration according to regulations, the tax authority shall issue a Notice of non-recovery of tax code, form No. 38/TB-DKT issued with Circular No. 105/2020/TT-BTC, to the taxpayer.

The tax code shall continue to be used in economic transactions from the date the tax authority announces the restoration of the tax code.

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