In the past, revenue collection was not effective and efficient in terms of collection databases and different practical procedures. Due to the fact that the accurate procedure could not apply around the nation and the issuing taxpayer-identification of the provinces and central was not uniform. These made the data of the enterprises' taxpayer identification either unrelated or overlap. Therefore, the Ministry of Finance has issued a notification No. 0992 / DOT, dated 30 March 2020 in order to apply revenue collection to an enterprise’s branches, representatives, warehouses, factories, gas stations and relevant projects and government enterprise which are both international organizations and non-government organizations.
|Law on Tax Administration (Amended version) No 66 / NA date 17 June 2019|
|Currently, an enterprise is able to obtain the enterprise registration certificate come up with TIN.|
|Law on Income Tax No. 67 / NA, date 18 June 2019|