Legal regulations on tax code registration for enterprises

The below article analyzes the current necessity, legal framework, and specific provisions governing tax code registration for enterprises, along with practical guidance on procedures and main legal considerations when business information changes.

I. The current need for enterprise tax code registration

In today’s expanding business market, registering a tax code has become an indispensable legal requirement for enterprises. The tax code functions as the “legal identity” of an enterprise in its relationship with tax authorities and is a prerequisite for fulfilling financial obligations, filing, and paying taxes in compliance with the law.

Additionally, possessing tax codes enables enterprises to open bank accounts, execute contracts, participate in bidding activities, and engage in commercial transactions more smoothly. Thus, it is a foundational step ensuring lawful, transparent, and accountable business operations.

II. Legal provisions on enterprise tax code registration

1. What is tax code registration for enterprises?

Tax code registration for enterprises is a mandatory legal procedure whereby an enterprise submits a dossier to the tax authority to obtain a unique tax code. According to Clause 5, Article 3 of the Law on Tax Administration 2019, a tax code is a sequence of 10 or 13 digits (plus other characters if applicable) issued by the tax authority to identify and manage tax obligations of such an enterprise throughout its operation. It serves as an essential legal certificate tied to all financial declarations and tax transactions of the enterprise.

2. Cases requiring tax code registration

According to Clause 1, Article 30 of the Law on Tax Administration 2019, enterprises are required to register and obtain tax codes before commencing business operations or when incurring any financial obligation to the State.

Specifically:

• Enterprises, organizations, and individuals register for tax simultaneously with business registration, cooperative registration, or other business establishment registration under the one-stop mechanism.
• Other organizations and individuals not covered above cases shall register directly with the tax authority under the guidance of the Ministry of Finance.

Accordingly, all enterprises must register for tax codes to ensure full legal compliance and fulfillment of tax obligations.

3. Guidelines for tax code registration

Tax code registration upon business establishment is a mandatory and crucial step for an enterprise to be legally operational. If prepared correctly, the procedure is straightforward and promptly processed.

- Dossier for tax code registration: It is required to obtain (01) a set of dossiers. 

Accordingly, the enterprise must prepare the following documents:

• Tax registration declaration form No. 02-ĐK-TCT, with any accompanying appendices if applicable.
• Copy of the Business Registration Certificate, Investment Registration Certificate, or Decision on Establishment (no authentication required).
• Relevant appendices where applicable:
  + Representative offices or business locations: Form No. 02-ĐK-TCT-BK01
  + Warehouses: Form No. 02-ĐK-TCT-BK02
  + Subcontractors: Form No. 02-ĐK-TCT-BL03

Processing time: Within 03 working days from receipt of the valid dossier (excluding time for amendments or supplementation).

- Procedures for tax code registration:

Based on the Law on Tax Administration, within 10 working days from the date of issuance of the Business Registration Certificate, Establishment License, or Investment Registration Certificate, enterprises must complete tax code registration.

Accordingly, the enterprise need to conduct the following steps:

• Preparing the required dossier as prescribed.
• Submitting the dossier to the competent tax authority (Tax Department).
• The tax authority receives and processes the dossier.
• Within 03 working days, if the dossier is valid, the enterprise will be issued the tax code for use throughout its operation.

- Submission methods:

• Direct submission at the managing tax authority.
• Submission by post to the competent Tax Department.

Hence, with the complete and timely submission, the enterprise can obtain its tax code promptly, ensuring compliance and convenience in financial and commercial dealings.

III. Questions regarding enterprise tax code registration

1. Must an enterprise retain its tax code during temporary suspension?

Under Clauses 1 and 2, Article 39 of the Law on Tax Administration 2019, termination of a tax code occurs when an enterprise ceases operations, dissolves, goes bankrupt, is revoked of its business license, or undergoes division, merger, or consolidation.

Therefore, a temporary suspension does not terminate a tax code. The enterprise retains its tax code for use upon resumption of business activities.

2. Is a tax code required before opening a bank account?

Pursuant to Clause 4, Article 35 of the Law on Tax Administration 2019, commercial banks must record the taxpayer’s tax code in account-opening records and in all documents related to account transactions.

Thus, an enterprise must possess a tax code before opening a bank account. This not only fulfills a statutory obligation but also facilitates tax filing, payment, and other financial transactions thereafter.

3. Is digital signature verification required for tax code registration?

Tax code registration for enterprises does not require digital signature verification. As prescribed in Article 31 of the Law on Tax Administration 2019, tax registration dossiers include the tax registration declaration, a copy of the Enterprise Registration Certificate (or equivalent), and relevant documents without digital signature verification.

However, when conducting electronic tax transactions subsequently, enterprises must use a digital signature to ensure authenticity and legal validity.

4. Can a third party be authorized to register for a tax code on behalf of the enterprise?

According to Articles 32, 7, and 22 of Circular No. 86/2024/TT-BTC, individuals may authorize organizations or income payers to implement tax registration on their behalf. Although primarily applied to personal tax registration, enterprises may also authorize third parties (such as accounting or legal service providers) to perform tax code registration, provided that valid written authorization is included in the dossier.

5. Is re-registration required when the enterprise relocates its head office?

Under Article 40 of Decree No. 168/2025/NĐ-CP, if relocation results in a change of the tax authority managing the enterprise, the company must complete tax procedures with the current authority before registering a new address with the provincial business registration office.

If the relocation does not change the managing tax authority, the enterprise simply notifies the Business Registration Office without additional procedures before the tax authority.

Accordingly, the enterprise’s tax code remains unchanged except where the legal entity is dissolved. However, in cases where the relocation changes the tax authority, the enterprise must update its information in compliance with the prescribed timeline and documentation.

IV. Legal consulting services on enterprise tax code registration

Tax code registration is a compulsory step for enterprises to officially commence business operations. However, many encounter difficulties due to complex administrative procedures and stringent legal requirements.

Recognizing this, NPLaw offers a comprehensive consulting service, assisting businesses from dossier preparation, declaration guidance, to direct liaison with the tax authority. With extensive expertise and experience, NPLaw ensures prompt, accurate, and lawful completion of procedures, helping enterprises save time and costs effectively.