The Tax Department has recently issued guidelines on some basic aspects of using personal identification numbers instead of tax identification numbers for individual taxpayers, business households, and family households.
According to Circular 86, from July 1st, Vietnamese citizens will use their personal identification number instead of their tax identification number. Simultaneously, the personal identification number of the representative of a household, business household, or individual business will also be used instead of the tax identification number of that household or individual business.
For businesses that were not issued a tax identification number before July 1st, they must register for tax along with their business registration. Individuals and representatives of households (excluding business households) must register for tax before incurring any obligations to the State budget. Taxpayers must accurately declare their full name, date of birth, and personal identification number, ensuring they match the national population database.
When the information matches, the personal identification number will be used as the tax identification number from the date the business registration certificate is issued or when the tax authority notifies the successful verification result (via email or phone number).
In cases where a tax identification number was issued before July 1st and matches the national population database, the tax authorities will automatically convert the tax identification number to a personal identification number, without incurring any additional administrative procedures. From that point on, taxpayers will use their personal identification number to declare and pay taxes, and to adjust or supplement any arising obligations. Data on business households, individuals, and dependents will also be managed using the personal identification number.
If the information does not match, the tax authority will put the status to pending update. At that point, the taxpayer must go through the procedure to change their tax registration information to synchronize with the national population database. The use of the personal identification number as the tax code will take effect only after the information is adjusted and correctly matched, without interrupting previous tax transactions.
If an individual has already been issued a tax identification number, they need to update their personal identification number so that the tax authorities can consolidate data and manage it uniformly according to the personal identification number. Tax identification numbers previously issued that match the national population database will be automatically integrated into the personal identification number. Taxpayers can look up tax obligations related to their old tax identification number through their Level 2 electronic identification account (VNeID). Invoices and documents previously issued using the tax identification number remain legally valid and do not require adjustment.
For households and individual businesses with business locations, the tax authorities will no longer issue separate tax identification numbers for each business location starting July 1st. Tax declarations and payments at these locations will be made using the personal identification number of the representative. Tax identification numbers for previously issued business locations will be integrated into the corresponding personal identification number, eliminating any additional administrative procedures. Taxpayers can look up tax information related to their business locations through their Level 2 electronic identification account.
To check if your tax registration information matches your resident data, taxpayers can look it up at the following addresses: www.gdt.gov.vn, thuedientu.gdt.gov.vn, the eTaxMobile application, or iCanhan. For assistance, please contact your local tax office.
The tax authorities stated that they are reviewing and standardizing individual tax identification number data, and taxpayers should pay attention to announcements from the tax authorities to update their information promptly.
From July 1st, when filing tax returns, taxpayers will record their personal identification number in the "Tax ID" field on documents such as tax returns, payment slips, invoices, personal income tax deduction records, and other documents requiring the declaration of a tax ID.
The personal identification number (PIN) of Vietnamese citizens is a 12-digit number issued by the Ministry of Public Security . For those with a 12-digit citizen identification card, the card number is their personal identification number. Citizens can look up their PIN on the VNeID application or at dichvucong.dancuquocgia.gov.vn. For children, the PIN will be displayed on their birth certificate. Specifically, when accessing the VNeID application and selecting "Residence Information," the PIN for all members of the same household will be displayed.
According to the Tax Department, using personal identification numbers instead of tax identification numbers simplifies administrative procedures, eliminating the need for citizens to remember individual tax identification numbers and making it easier to declare, look up, and fulfill tax obligations. For businesses, this saves time in data entry and verification of personal information when registering for tax under authorization, and facilitates the deduction and payment of personal income tax for employees.
To prepare for the implementation starting July 1st, the tax sector is implementing various solutions such as coordinating with the Ministry of Public Security and local authorities to review and standardize data, provide training, upgrade information technology systems, and establish data linkages with relevant agencies. This aims to ensure that the transition is carried out synchronously and effectively, without disrupting the tax declaration and payment activities of individuals and businesses.
Source: https://baohaiduong.vn/so-dinh-danh-ca-nhan-thay-ma-so-thue-tu-1-7-414607.html
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