Personal identification number replaces tax code from July 1, what should be noted?

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

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

The Department of Taxation ( Ministry of Finance ) recently provided some basic guidance on these changes. Taxpayers who have never been granted a tax code, if they are business households subject to tax registration along with business registration, will carry out registration procedures at the business registration agency according to current regulations.

Meanwhile, individuals and representatives of households that are not business households will have to complete tax registration procedures before incurring obligations to pay the State budget. When registering, taxpayers must accurately declare three basic pieces of information including full name, date of birth and personal identification number.

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

From July 1, use personal identification numbers instead of tax codes (Photo: Do ​​Linh).

For cases that have been granted tax codes before July 1, if the information matches the national database on population, the tax authority will proactively switch to using personal identification numbers without incurring additional administrative procedures for the people.

From July 1st onwards, the personal identification number will completely replace the old tax code in adjusting and supplementing arising tax obligations and in monitoring and managing information on registration of dependent deductions.

However, if the tax registration information does not match the national data, the tax code will be transferred to the update pending status. In this case, businesses, households and individuals need to carry out the procedure of adjusting the tax registration information to synchronize the data. After completing the update, the new personal identification number will be used to replace the previous tax code, including continuing to perform the tax obligations that have arisen.

For individuals who are issued multiple tax codes, the tax authority requires updating the personal identification number for all issued codes to merge them into one. At that time, taxpayers can look up information on old tax codes and their obligations through the electronic tax system using a level 2 electronic identification account (VNeID).

Invoices, vouchers, and tax records created under previous tax codes can continue to be used without needing to adjust the information.

As for business households and individuals with their own business locations, from July 1, the tax authority will no longer issue separate tax codes for each location. Instead, the representative of the business household will use a unique personal identification number to fulfill tax obligations at the location where the activity occurs. Previously issued location tax codes will be automatically converted to personal identification numbers without requiring additional procedures.

The tax authorities are reviewing and standardizing all personal tax data to ensure that the transition to using personal identification numbers is carried out smoothly and on schedule. At the same time, taxpayers need to closely monitor notifications from the tax authorities to update information promptly.

For tax declaration forms, invoices, and documents, after July 1 of this year, taxpayers will enter their personal identification numbers in the "MST" section according to regulations. This conversion does not change the nature of transactions or tax obligations, but requires the correct use of the newly standardized code.

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