Instructions for handling duplicate tax identification numbers for dependents

Ms. Ho Ngoc Quynh Mai's child ( from Hue ) was registered as a dependent from 2017 to 2025. In March 2025, she transferred the dependent registration to her husband.

However, when settling taxes for 2025, the tax authorities informed her that her child had two tax identification numbers managed by two different tax authorities, making tax settlement and refund impossible.

Ms. Mai asked what procedures she needed to follow in this case, which agency to contact, and whether she could process the request online.

Regarding this matter, the Hue City Tax Department has the following opinion:

Based on point b, clause 3, Article 30 of the Law on Tax Administration No. 38/2019/QH14:

Article 30. Subjects required to register for tax and be issued a tax identification number.

3. The issuance of tax identification numbers is regulated as follows:

… b) Individuals are assigned a single tax identification number to use throughout their lifetime. Dependents of an individual are assigned a tax identification number for the purpose of claiming personal deductions for the individual income taxpayer. The tax identification number assigned to a dependent is also the individual's tax identification number when the dependent incurs obligations to the state budget;".

The termination of tax identification numbers when an individual possesses two or more tax identification numbers is a mandatory regulation under the 2019 Tax Administration Law and Circular No. 105/2020/TT-BTC, aiming to consolidate data and ensure that each individual uses only one unique tax identification number.

Therefore, taxpayer Ho Ngoc Quynh Mai needs to follow these steps to terminate the dependent's tax identification number:

Step 1: Prepare the documents

Individuals preparing the application should include:

The request for termination of the tax identification number follows Form No. 24/ĐK-TCT (issued together with Circular 105/2020/TT-BTC).

A copy of the most recent Citizen Identification Card/National Identity Card.

Step 2: Submit your application

Submit online: Access the Electronic Tax Portal, select "Individual", log in to your account, select "Tax Registration" -> "Declaration and submission of tax registration documents" -> select the form "Request for termination of tax identification number".

Direct submission: Submit at the Tax Authority directly managing your tax registration (where your tax identification number is registered).

Step 3: Tax authority processes the application.

The tax authorities check the information, cross-check it, and process duplicate data.

The Hue City Tax Department has provided this response for taxpayers to be aware of and act accordingly.

Source: https://vtv.vn/huong-dan-xu-ly-trung-ma-so-thue-nguoi-phu-thuoc-100260519155006028.htm