At the same time, the personal identification number of the household representative, business representative, or individual business owner is also used instead of the tax identification number (TIN) of that household, business, or individual business owner.
To ensure the consistent implementation of using personal identification numbers instead of tax identification numbers (TINs), the Tax Department provides guidance on some basic points for taxpayers to know and follow.
Firstly, for taxpayers who have not been issued a Tax Identification Number (TIN) before July 1, 2025: business households subject to tax registration must complete the procedures with the business registration authority as stipulated in Decree No. 01/2021/ND-CP and Circular No. 02/2023/TT-BKHĐT; individuals and representatives of households must complete the tax registration procedures before commencing production and business activities as stipulated in Circular No. 86/2024/TT-BTC.
Taxpayers must accurately declare three pieces of information: full name, date of birth, and personal identification number, ensuring they match the national population database (CSDLQGDC); business households and individuals can use their personal identification number as their tax identification number (MST) from the date the business registration authority issues the business registration certificate.
Secondly, for taxpayers who were issued a Tax Identification Number (TIN) before July 1, 2025: The tax authorities will convert the TIN issued before July 1, 2025 to a personal identification number. No administrative procedures will be required for taxpayers during this conversion. Business households and individuals can use their personal identification numbers instead of TINs starting from July 1.
If the tax registration information does not match the individual's information stored in the National Database of Citizens, the tax authority will update the tax identification number (TIN) status to "TIN awaiting update of personal identification number".
If an individual has been issued more than one tax identification number (TIN), that individual must update the personal identification number information for all issued TINs so that the tax authorities can integrate the TINs into the personal identification number, consolidating the taxpayer's tax data according to the personal identification number.
Taxpayers can look up previously issued tax identification numbers (TINs) and tax obligations associated with each TIN when logging in to use the electronic tax service via their level 2 electronic identification account (VNEID)...
Thirdly, regarding how to record the personal identification number in tax records: after the personal identification number is used instead of the tax identification number (TIN), taxpayers record the personal identification number in the "TIN" field on tax declarations, tax payment documents, invoices, personal income tax withholding records, and other documents and records that require the TIN to be declared.
Taxpayers can check if their tax registration information matches the National Database of Taxpayers using one of the following methods: checking on the Tax Department's website at https://www.gdt.gov.vn; checking on the Tax Department's electronic tax website at thuedientu.gdt.gov.vn; checking on their individual electronic tax transaction account via the icanhan or eTaxMobile application (if the individual has been granted an electronic tax transaction account with the tax authority); or contacting the directly managing tax authority or the tax authority where the individual resides for assistance.
Source: https://www.sggp.org.vn/nguoi-nop-thue-luu-y-mot-so-thay-doi-tu-ngay-1-7-post800298.html
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