May a Bankrupt Enterprise’s Identification Number Be Reassigned to Another Enterprise?

Must an enterprise print the enterprise identification number granted to it on documents when conducting business transactions? May the enterprise identification number of a bankrupt enterprise be granted to another enterprise?

1. May the enterprise identification number of a bankrupt enterprise be granted to another enterprise?

Pursuant to Article 29 of the Law on Enterprises 2020 on enterprise identification numbers:

Enterprise identification number

1. An enterprise identification number is a sequence of numbers generated by the National Enterprise Registration Information System, granted to an enterprise upon its establishment and recorded on the Enterprise Registration Certificate. Each enterprise has a unique identification number which may not be reused for another enterprise.

2. The enterprise identification number is used to perform tax obligations, administrative procedures and other rights and obligations.

Thus, the enterprise identification number is a sequence of numbers generated by the National Enterprise Registration Information System, granted to an enterprise upon its establishment and recorded on the Enterprise Registration Certificate.

Each enterprise has a unique identification number which may not be reused for another enterprise.

Accordingly, the use of a bankrupt enterprise’s identification number to grant it to another enterprise is not permitted.

2. Must an enterprise print the granted enterprise identification number on documents when conducting business transactions?

Pursuant to Article 8 of Decree No. 168/2025/ND-CP on enterprise identification numbers, identification numbers of dependent units of enterprises, and business location codes:

Enterprise identification numbers, identification numbers of dependent units of enterprises, business location codes

1. Each enterprise is granted a unique number called the enterprise identification number. This number is simultaneously the enterprise’s tax identification number and social insurance participation number.

2. The enterprise identification number exists throughout the enterprise’s operation and may not be re-granted to any other organization or individual. When an enterprise terminates its operations, its enterprise identification number ceases to be effective.

3. The enterprise identification number is created, sent and received automatically by the National Enterprise Registration Information System and the Tax Registration Information System, and is recorded on the Enterprise Registration Certificate.

At the same time, under Article 35 of the Law on Tax Administration 2019 on the use of tax identification numbers (note: from 01/07/2026, Law on Tax Administration No. 108/2025/QH15 replaces the 2019 Law; the corresponding provisions should be checked against the new law):

Use of tax identification numbers

1. Taxpayers must print the granted tax identification number on invoices, receipts and documents when conducting business transactions; open deposit accounts at commercial banks and other credit institutions; declare tax, pay tax, enjoy tax exemption, reduction or refund, declare customs declarations and conduct other tax transactions for all obligations payable to the state budget, including where taxpayers conduct production and business in different localities.

2. Taxpayers must provide the tax identification number to relevant agencies and organizations or print it on dossiers when carrying out administrative procedures under the one-stop-shop mechanism linked with the tax administration authority.

Thus, the enterprise identification number is simultaneously the enterprise’s tax identification number and social insurance participation number.

Accordingly, enterprises are responsible for printing the granted enterprise identification number on invoices, receipts and documents when conducting business transactions as prescribed.

Notes on applying current legal provisions

This article belongs to the Real Estate & Project Knowledge group and is presented for reference, helping readers understand the legal issue at an overview level before preparing dossiers or conducting transactions.

Legal provisions may change depending on timing, locality, dossier type and specific circumstances. Where it is necessary to determine the exact legal basis applicable to your dossier, you should contact an ANT Legal lawyer at 0966.475.966 for review and advice before proceeding.

Common risks to note

• Applying legal texts that have been amended, supplemented or replaced.
• Preparing incomplete dossiers, documents or evidence.
• Misunderstanding the applicable conditions, procedures, time limits or competent authority.
• Signing, filing or conducting transactions without fully assessing legal risks.

How can ANT Legal help?

ANT Legal assists in reviewing specific situations, checking dossiers, identifying the applicable legal basis, advising on handling plans, and representing you in working with individuals, organizations or competent authorities when necessary.

For quick advice, you may contact a lawyer at 0966.475.966.

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