The individual business household tax code issued to the individual business household plays an important role in the tax payment obligations arising from business activities. Therefore, the business household must register and grasp the tax code to fulfill the tax payment obligations in accordance with regulations. This article by Viet My will guide readers on how to look up the individual business household tax code in the easiest way.

1. Legal regulations on individual business households in 2024

According to the guidance of Decree 78/2015/ND-CP dated September 14, 2015: A business household is understood to be owned by one person or a group of people including individuals who are Vietnamese citizens aged 18 and have full civil act capacity or a household, is only allowed to register business activities at one location, and only employs less than ten employees and is responsible for all of its assets for business activities.

• Households engaged in agriculture, forestry, fishery, salt production as well as street goods, snacks, tours, mobile companies and poor service providers do not need to register their businesses, except in the case of commerce. The People’s Committees of districts and centrally run cities determine the low income level applicable locally.
• Business households with at least 10 regular employees must register to establish a company according to regulations.

The procedure for registering a sole proprietorship is as follows:

Individuals, groups of individuals or representatives of households must submit a request for registration of a sole proprietorship to the business where the organization is headquartered. The contents of the application for registration of a sole proprietorship include:

• Name of the business household, company headquarters address, telephone number, fax number, email address (if any);
• Business lines and occupations;
• Business capital;
• Number of employees;
• Full name, signature, permanent address, number, date of issue of the founder of the economic enterprise, company belonging to a group of individuals, individuals established by individuals, individuals established by individuals, households. individuals or household representatives in the case of enterprises established by households.

Attached to the business registration dossier must be a valid copy of the citizen identification card or identity card or valid passport of the household participants or household representatives. A copy of the minutes of the group’s separate meeting on the establishment of a commercial enterprise in the case of a company established by a group of individuals.

After receiving the dossier, the district-level trader must give a receipt to the domestic enterprise and issue a trader registration certificate within 03 working days from the date of receipt of the dossier if all of the following conditions are met:

• Activities and business lines not included in the list of prohibited activities and activities;
• The name of the household intended to register must comply with Article 73 of this regulation;
• Pay the registration fee as prescribed.

In case the dossier is invalid, the district-level business registration agency must notify the applicant in writing of the changes or additions within 03 working days from the date of receipt of the dossier.

If after 03 working days from the date the trader submits the registration dossier, the trader’s registration certificate has not arrived or the notice of amendments or additions to the trader’s registration dossier has not arrived, the trader can file a complaint under the Law on Complaints and Termination.

During the first working week of each month, the regional business periodically sends the list of registered business households of the previous month to the tax authority at the same level, the Business Registration Office and the specialized management agency at the provincial level.

2. Are business households granted a tax code?

• The company has the obligation to pay taxes, so the company is granted a tax code according to the provisions of law.
• Individual business households must register as taxpayers to obtain a tax code
• The enterprise tax code is a tax code issued by a competent state agency to the owner of an individual business household (or representative of the enterprise).
• In case the business economy has business activities, the business economy owner uses the tax code to declare taxes and fulfill tax obligations to the state.
• The issuance of an enterprise tax code is necessary and mandatory according to regulations, helping state agencies create favorable conditions for the management, search, and lookup of individual business households.

3. Is the business household code a tax code?

Applying Article 83 of Decree 01/2021/ND-CP, the business household registration code is as follows:

The business registration authority records the individual business household registration code on the business household registration certificate according to the following structure:

• Provincial code: 02 numeric characters;
• District code: 01 Vietnamese letter character;
• Type code: 01 character, 8 = business household;
• Business household serial number: 06 numeric characters, from 000001 to 999999.

Newly established districts, cities, and provincial cities after January 4, 2021 will have codes in Vietnamese alphabetical order as follows:

If a district, city, or provincial city is separated after January 4, 2021, the separated entity will retain the old character code, and the separated entity will take the following code in Vietnamese alphabetical order:
The Ministry of Planning and Investment is responsible for notifying the Ministry of Planning and Investment in writing of the new charter for newly established or separated district-level districts.

In addition, Point a, Point h, Sentence 3, Article 5 of Circular 105/2020/TT-BTC also stipulates the issuance of 10-digit tax codes to representatives of business households.

4. Ways to look up individual business tax codes in 2024

Nowadays, it is very easy to find household registration certificates, tax codes, and company names in the fastest way. Businesses only need a few minutes to get basic information. When a business intends to sign a contract between a business partner and another party, it will use the business license, tax code, and business household name to record the business’s information and ensure the safety of the transaction that you have to look up.

Currently, there are two easy ways to register a business household’s tax code. We can look it up easily on the internet instead of having to go directly to the tax authority. Below are detailed instructions for each search method that readers can perform:

4.1 How to look up the tax code of an individual business household online via the homepage of the General Department of Taxation of Vietnam

Purpose of looking up the business license of the other party: When conducting transactions with other parties or signing a business cooperation contract, look up the business license (for example: information such as business status, business field, date of establishment, etc.) of the business cooperation party to ensure the safety of your transactions and avoid future risks.

To look up the business license for a specific individual business household, you can directly access the website of the National Business Registration Portal. Business information is published in the form of electronic data, that is, online platforms on websites, so searching requires tools and devices with Internet connection, making the search easy, convenient and fast.

To look up the business registration information of a sole proprietorship, follow these steps:

Step 1: Go directly to the National Business Registration Portal

Step 2: Enter the information of the sole proprietorship

After accessing the National Business Registration Portal, move the mouse to the search area in the upper right corner.
Then, in the search window, enter the business ID (tax code) or household registration name of the business you want to search for and click on the search phrase.
Therefore, the tax code consists of 10 or 13 digits. However, the tax code of a household business consists of 10 digits and is issued a single tax code for use during the operation from the time of tax registration until the expiration date. Sole proprietorships are subject to tax and therefore must comply with the tax codes prescribed by law. When conducting commercial activities, private enterprises or business representatives use tax codes to declare and pay taxes according to the provisions of law.

Tax code structure: N1N2N3N4N5N6N7N8N9N10 – N11N12N13

In which:

N1N2: The first two digits are the interval number of the tax code.

N3N4N5N6N7N8N9: The next seven digits are specified according to a specific structure, increasing in the range from 0000001 to 9999999.

N10: Is the check digit.

The hyphen “–” is the character to separate the first group of 10 digits and the last group of 3 digits.

N11N12N13: These three digits are the serial numbers from 001 to 999.

Step 3: The information of the individual business household that needs to be looked up will appear in full

Looking up an individual business household by tax code will give more accurate search results and faster search time.

Searching for an individual business household by name will return results for companies with the same or similar names. Click on the name of a famous company for more information and check the search results including the following information:

• Name of business household
• Tax code
• Operating status
• Legal form
• Date of establishment
• Representative name
• Head office address
• Business lines

To check the business license of an individual business household, you can contact the financial planning department of the People’s Committee of the district, town, or city where the individual business household is located for support in providing information.

4.2 How to look up the tax code of a sole proprietorship on the tax code page

You can look up the tax code of a sole proprietorship by entering the code or the name of the business owner in the search box on the tax code website.

The above is the entire content of the article by VIET MY LAW AND ACCOUNTING related to the issue of looking up the tax code of a sole proprietorship quickly and accurately. If you have any questions or need support on any other legal issues and need timely support and answers, please contact our consulting team or send an email with your request for advice. Thank you for your interest in Viet My’s article!