Using personal identification number instead of tax code from July 1 and latest information

(Dan Tri) - According to regulations, from July 1, each individual will only have one tax code. The tax industry informs about how to handle cases where individuals have more than one tax code.

From July 1, people will officially use personal identification numbers (12 numbers printed on chip-embedded citizen identification cards) instead of tax codes in all tax-related activities of individuals, households, and business households. This new regulation is in the Law on Tax Administration and Circular 86 to synchronize data between the tax system and the national population database.

To ensure taxpayer data on the system, the Tax Department of Region I recently noted some contents for taxpayers.

4 subjects are allowed to use personal identification numbers instead of tax codes

These subjects include individuals with income subject to personal income tax; individuals who are dependents according to the provisions of the law on personal income tax; representatives of households, representatives of business households, business individuals; organizations, households and other individuals with obligations to the state budget.

Cases where taxpayers need to check immediately

In case the taxpayer already has a tax code, the tax registration information matches the individual's information stored in the National Population Database:

Business households, families, and individuals who have been granted tax codes before July 1 and whose information matches the personal information stored in the National Population Database may use personal identification numbers instead of tax codes starting from July 1, including adjustments and additions to tax obligations arising under previously granted tax codes.

At the same time, the tax authority monitors and manages all data of business households, households, individuals, and data on registration of family deductions of dependents using personal identification numbers.

According to regulations, from July 1, each individual will have only one unique tax code (Photo: Hai Duong ).

In case the taxpayer already has a tax code, the tax registration information does not match the personal information stored in the National Population Database or is incomplete:

In case a business household, family household or individual has been granted a tax code before July 1 but the tax registration information does not match the individual's information stored in the National Population Database or is incomplete, the tax authority will update the tax code status of the business household, family household or individual to status 10 "Tax code waiting to update personal identification number information".

Taxpayers must carry out procedures to change tax registration information with the tax authority as prescribed to ensure that the information matches the National Population Database before using personal identification numbers instead of tax codes.

In case an individual is issued more than one tax code:

Taxpayers must update personal identification number information for issued tax codes so that tax authorities can integrate tax codes into personal identification numbers and consolidate taxpayers' tax data according to personal identification numbers.

Once the tax code has been integrated into the personal identification number, invoices, vouchers, tax records, and other legally valid papers that have been created using the individual's tax code information will continue to be used to carry out tax administrative procedures, proving the fulfillment of tax obligations without having to adjust the tax code information on invoices, vouchers, and tax records to the personal identification number.

Business households, families and individuals can look up tax registration information that has been checked by the tax authority to see if it matches or does not match the National Population Database.

In case of incorrect information, the taxpayer shall contact the direct tax authority or the tax branch of the area where the individual resides to update the correct information into the Tax Registration Application System.

The tax industry recommends that households, business households, individual businesses, and individuals proactively check and update information early to avoid interruption of tax obligations after July 1.

Source: https://dantri.com.vn/kinh-doanh/dung-so-dinh-danh-ca-nhan-thay-ma-so-thue-tu-17-va-cac-thong-tin-moi-nhat-20250629011805296.htm