The Minister of Finance has just signed and issued Circular 86 regulating tax registration, effective from February 6, 2025, replacing Circular 105 of 2020.

Circular 86 stipulates that the tax identification number for households, business households, and individuals is the personal identification number issued by the Ministry of Public Security in accordance with the law on identity cards.

The personal identification number of Vietnamese citizens, issued by the Ministry of Public Security in accordance with the law on identity cards, is a 12-digit natural number used in place of the tax identification number for individual taxpayers and their dependents.

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 of that household, business, or individual business owner.

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Circular 86 regulates tax registration. Illustration photo: Nam Khánh

This regulation will apply to the following cases: individuals with income subject to personal income tax (excluding individuals engaged in business); individuals who are dependents as defined by the law on personal income tax; and other organizations, households, and individuals with obligations to the state budget.

According to Circular 86, the tax identification number issued by the tax authorities to individuals, households, and business households will be valid until June 30, 2025. From July 1, 2025, the personal identification number will replace the tax identification number for households, business households, individuals, and dependents.

Therefore, the tax identification number issued by the tax authorities to individuals, households, and business households currently in use will be valid until June 30, 2025, and will be replaced by the personal identification number from July 1, 2025.

Switching to a single personal identification number will help overcome the problem of individuals possessing multiple tax identification numbers, which has long caused difficulties in tax settlement and refunds. Using a unique personal identification number will help to increase transparency and simplify tax procedures.

Individuals who already have a 12-digit citizen identification card can use that number as their personal identification number. This identification number can be looked up on the VNeID application or at the website dichvucong.dancuquocgia.gov.vn. For children, the identification number is printed on their birth certificate.

Notably, when using the VNeID app and selecting the "Accommodation Information" section, users can view the identification numbers of their family members.

Using the "cicada shedding its skin" trick, online sellers risk heavy tax penalties . Some online sellers use the "cicada shedding its skin" trick to evade tax obligations. This cunning tactic carries high risks and could result in losing four times the amount of tax paid.