What should you keep in mind when your personal identification number replaces your tax identification number from July 1st?

(Dan Tri Newspaper) - The identification number of the representative of a household, business household, or individual business will be used instead of the tax code from July 1st.

According to Circular 86, from July 1st, Vietnamese citizens will use their personal identification number instead of their tax identification number. 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.

The Tax Department ( Ministry of Finance ) recently issued guidance on some basic aspects of these changes. Taxpayers who have never been issued a tax identification number, if they are household businesses subject to tax registration along with business registration, will carry out the registration procedure at the business registration agency according to current regulations.

Meanwhile, individuals and household representatives who are not registered as business households must register for tax before incurring any obligation to pay taxes to the State budget. When registering, taxpayers must accurately declare three basic pieces of information: full name, date of birth, and personal identification number.

This information must match the data in the national population database. From the moment the business registration certificate is issued or the information is confirmed to be correct, the personal identification number will officially be used as a tax identification number.

From July 1st, personal identification numbers will be used instead of tax identification numbers (Photo: Do ​​Linh).

For cases where tax identification numbers were issued before July 1st, if the information matches the national population database, the tax authorities will proactively switch to using personal identification numbers without creating any additional administrative procedures for the citizens.

From July 1st onwards, the personal identification number will completely replace the old tax identification number in the adjustment and supplementation of tax obligations, as well as in tracking and managing information on dependent deduction registrations.

However, if the tax registration information does not match the national data, the tax identification number will be moved to a pending update status. In this case, businesses, households, and individuals need to go through the procedure to adjust their tax registration information to synchronize the data. After the update is complete, the new personal identification number will be used to replace the previous tax identification number, including the continuation of existing tax obligations.

For individuals who have been issued multiple tax identification numbers, the tax authorities require updating the personal identification number for all issued numbers to consolidate them into one. This allows taxpayers to look up information on their old tax identification numbers and associated obligations through the electronic tax system using their Level 2 electronic identification account (VNeID).

Invoices, documents, and tax records already created using the previous tax identification number can continue to be used without needing to update the information.

Specifically for household businesses and individual business owners with separate business locations, from July 1st, the tax authorities will no longer issue separate tax identification numbers for each location. Instead, the representative of the household business will use a unique personal identification number to fulfill tax obligations at the location where business activities occur. Previously issued location tax identification numbers will be automatically converted to the personal identification number without requiring any additional procedures.

The tax authorities are reviewing and standardizing all personal tax data to ensure a smooth and timely transition to using personal identification numbers. At the same time, taxpayers should closely monitor announcements from the tax authorities to stay updated.

For tax declaration forms, invoices, and payment documents, after July 1st of this year, taxpayers will need to enter their personal identification number in the "MST" section as per regulations. This change does not alter the nature of transactions or tax obligations, but requires the use of the correct, standardized number.

Source: https://dantri.com.vn/kinh-doanh/so-dinh-danh-ca-nhan-thay-ma-so-thue-tu-ngay-17-can-luu-y-gi-20250621230213086.htm