Personal identification number replaces tax code from July 1

The Tax Department has just provided some basic guidance on the use of personal identification numbers instead of tax codes for taxpayers who are individuals, business households, and households.

According to Circular 86, from July 1, Vietnamese citizens will use personal identification numbers instead of tax codes. At the same time, the personal identification numbers of representatives of households, business households, and business individuals will also be used instead of the tax codes of those households and business individuals.

In cases where a tax code has not been issued before July 1, business households must register for tax at the same time as registering for business. Individuals and representatives of households (except business households) must register for tax before incurring obligations to the State budget. Taxpayers must accurately declare their full name, date of birth and personal identification number, ensuring that they match the national population database.

When the information matches, the personal identification number will be used as the tax code from the date of issuance of the business registration certificate or when the tax authority notifies the successful comparison result (via email, phone number).

In case the tax code is issued before July 1 and matches the national population database, the tax authority will automatically convert the tax code to a personal identification number, without incurring additional administrative procedures. From that point on, taxpayers will use the personal identification number to declare, pay taxes, adjust or supplement arising obligations. Data on business households, individuals and dependents are also managed using the personal identification number.

If the information does not match, the tax authority will switch to a pending update status. At that time, the taxpayer must complete the procedure to change the tax registration information to synchronize with the national population database. The use of the personal identification number as the tax code will take effect after the information is adjusted and matched correctly, without interrupting previous tax transactions.

In case an individual has been issued a tax code, they need to update their personal identification number so that the tax authority can consolidate data and manage it uniformly according to the personal identification number. Previously issued tax codes that match the national population database will be automatically integrated into the personal identification number. Taxpayers can look up tax obligations related to the old tax code through the level 2 electronic identification account (VNeID). Invoices and documents previously created using the tax code will continue to have legal value and do not need to be adjusted.

For households and individuals doing business with business locations, the tax authority will not issue separate tax codes for business locations from July 1. Tax declaration and payment at locations will be done using the personal identification number of the representative. The tax codes of previously issued business locations will be integrated into the corresponding personal identification number, without additional administrative procedures. Taxpayers can look up tax information related to business locations through level 2 electronic identification accounts.

To know whether the tax registration information matches the population data, taxpayers can look it up at the following addresses: www.gdt.gov.vn, thuedientu.gdt.gov.vn, eTaxMobile application or iCanhan. If you need support, you can contact the tax authority where you live.

The tax authority said it is reviewing and standardizing personal tax code data. Taxpayers need to pay attention to notifications from the tax authority to update information promptly.

From July 1, when declaring, taxpayers will write their personal identification number in the "Tax code" column on documents and papers such as tax declarations, payment slips, invoices, personal income tax deduction records and other documents requiring tax code declaration.

The personal identification number of Vietnamese citizens is a 12-digit series issued by the Ministry of Public Security . For those with a 12-digit citizen identification card, the identification number is the personal identification number. People can look up their identification number on the VNeID application or at dichvucong.dancuquocgia.gov.vn. For children, the identification number will be displayed on the Birth Certificate. In particular, when accessing the VNeID application, people select the "Residence Information" section, which will display the identification numbers of members in the same household.

According to the Tax Department, using personal identification numbers instead of tax codes helps simplify administrative procedures, people do not need to remember their own tax codes and it is easier to declare, look up and fulfill tax obligations. For businesses, this helps save time on data entry, checking personal information when registering for tax under authorization, supporting the deduction and payment of personal income tax for employees.

In preparation for implementation from July 1, the tax sector is implementing many 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 connect data with relevant agencies. This is to ensure that the conversion is carried out synchronously and effectively, without disrupting tax declaration and payment activities of people and businesses.

TH (according to VnExpress)

Source: https://baohaiduong.vn/so-dinh-danh-ca-nhan-thay-ma-so-thue-tu-1-7-414607.html