June 28, 2006, the Ministry of Finance issued Circular 95/2016 / TT-BTC guiding tax registration for replacement for Thong Circular 80/2012 / TT-BTC guiding the Law on Tax Administration issued by the Ministry of Finance; Amending and supplementing a number of articles for Circular 92/2015 / TT-BTC  and Circular 158 / 2013 / TT-BTC  .
Thereby, the circular provides for records, order and procedures for tax registration; change tax registration information; invalidating tax codes, restoring tax codes, suspending business; tax registration in case of reorganization, transformation of the organization’s operation model; responsibility for managing and using tax codes. Circular 95/2016 / TT-BTC will take effect on August 12, 2016.
Circular 95/2016 / TT-BTC guiding the granting and use of tax codes for organizations and individuals as follows:
- Tax codes are granted to economic organizations and other organizations are granted a unique tax code to use during the operation process until the termination of operation; individuals are granted a unique tax code for use throughout the life of the individual; tax codes of households, business groups and individuals are tax codes granted to individuals representing business households. Tax codes can have 10 or 13 numbers and are issued according to regulations. (Article 4 of Circular 95/2016 / TT-BTC)
- Use tax code: Tax code is used to carry out tax declaration, payment, refund and other tax procedures for all obligations to the state budget, including even if taxpayers operate in many different areas. The use of tax codes of businesses, organizations and households is specifically guided in Article 5 of Circular 95/2016 / TT-BTC.
Specifically, Circular 95/2016 / TT-BTC specifies tax registration, change of tax registration information, invalidation of tax codes, restoring tax codes, suspending business as follows:
- Tax registration: Organizations and individuals make tax registration within 10 working days from the date on the certificate, investment decision; start date of operation; the date of responsibility or date of signing the contract, the oil and gas agreement … is specified in Section 1 of Circular 95/2016 / TT-BTC.
- For households, groups of individuals and business individuals make tax registration with the time limit for submission of first-time tax declaration dossiers, in case individuals pay personal income tax to register tax for people. Dependent will be with the time of family discount registration.
- Dossiers of tax registration for each group of economic organizations, other organizations, contractors, investors participating in petroleum contracts, households, groups of individuals and business individuals … Specific guidance is provided in Article 7 of Circular 95/2016 / TT-BTC.
- Tax authorities directly managing, Tax Departments or Tax Departments are the agencies responsible for receiving tax registration dossiers of organizations and individuals. (Articles 9, 10, 11)
- Change tax registration information: Enterprises, economic organizations, other organizations, households, groups of individuals, business individuals and other individuals have changes in information on registration papers. The tax is responsible for reporting to the directly managed tax authority to make changes accordingly. Organizations and individuals prepare dossiers and follow the guidance in Section 2 of Circular 95/2016 / TT-BTC.
- Invalidation of tax code, tax code recovery, temporary suspension of business: Organizations and individuals terminate their operations or organizations are dissolved, bankrupt, divided, separated, consolidated or withdrawn license … will invalidate the tax code. Documents, procedures and guidelines for tax code recovery are specified in Section 3 of Circular 95/2016 / TT-BTC.
 Circular guiding the implementation of VAT and Personal Income Tax for resident individuals conducting business activities; guiding the implementation of a number of amendments and supplements to personal income tax specified in the Law amending and supplementing a number of articles of tax laws 71/2014 / QH13 and Decree 12/2015 / ND- CP details the implementation of the Law amending and supplementing a number of articles of tax laws and amending and supplementing a number of articles of tax decrees issued by the Minister of Finance
 Circular 156/2013 / TT-BTC guiding the Law on Tax Administration; Law amending and supplementing a number of articles of the Law on Tax Administration and Decree 83/2013 / ND-CP issued by the Minister of Finance