In case the taxpayer has not been granted a tax code before July 1, 2025:
- Business households subject to tax registration along with business registration shall carry out business registration procedures with the business registration authority according to the provisions of Decree 01/2021/ND-CP and Circular 02/2023/TT-BKHĐT.
- Individuals and representatives of households (except for the above-mentioned business households) must carry out tax registration procedures before starting production and business activities or incurring obligations to the state budget as prescribed in Article 22 of Circular 86/2024/TT-BTC.
- Taxpayers must accurately declare 3 pieces of information: Full name, date of birth, personal identification number to ensure they match the National Population Database.
- Business households, families and individuals are allowed to use personal identification numbers as tax codes from the date the business registration authority issues a Business Registration Certificate, or the tax authority notifies them of a match with the National Population Database via the individual's registered email address or phone number.
In case the taxpayer has been granted a tax code before July 1, 2025:
- In case the tax registration information matches the individual's information stored in the National Population Database:
+ Tax codes issued before July 1, 2025 will be converted by the tax authority to personal identification numbers, without administrative procedures for taxpayers when converting.
+ Business households, families and individuals are allowed to use personal identification numbers instead of tax codes starting from July 1, 2025, including adjusting and supplementing tax obligations arising under previously issued tax codes.
+ Tax authorities monitor and manage all data of business households, households, individuals, and data on registration of family deductions of dependents using personal identification numbers.
- In case the tax registration information does not match the individual's information stored in the National Population Database:
+ Tax authority updates tax code status to status 10 "tax code waiting to update personal identification number information".
+ Business households, households and individuals must carry out procedures to change tax registration information according to regulations in Clause 1 and Clause 4, Article 25 of Circular 86/2024/TT-BTC to ensure that the information matches the National Population Database.
+ Business households, families and individuals are allowed to use personal identification numbers instead of tax codes from the date the business registration authority issues a Certificate of Business Registration Change, or the tax authority notifies them of results matching the National Population Database.
+ Tax authorities monitor and manage all data of business households, households, individuals, and data on registration of family deductions of dependents using personal identification numbers.
- In case an individual has been granted more than 01 tax code:
+ Individuals 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.
+ Previously issued tax codes with tax registration information matching the National Population Database are converted by the tax authority into personal identification numbers, without administrative procedures for taxpayers when converting.
+ Taxpayers can look up previously issued tax codes and tax obligations according to each issued tax code when logging in to use the electronic tax service via a level 2 electronic identification account (VNEID).
+ When 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.
- In case of business households and individual businesses with business locations
+ Tax authorities shall not issue separate tax codes for business locations of business households and individual businesses from July 1, 2025. Business households and individual businesses shall only use the personal identification number of the representative of the business household or individual business as the tax code to declare and pay taxes to the tax authority where the business is conducted in accordance with the provisions of the law on tax administration.
+ The tax code previously issued to the business location is converted by the tax authority to a personal identification number, without administrative procedures for the taxpayer when converting.
+ Taxpayers can look up their tax obligations according to each tax code of the business location previously issued when logging in to use the electronic tax service via a level 2 electronic identification account (VNeiD).
Source: https://hanoimoi.vn/huong-dan-su-dung-so-dinh-danh-ca-nhan-thay-cho-ma-so-thue-tu-ngay-1-7-2025-706818.html
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