According to the Department of Taxation ( Ministry of Finance ), from July 1, 2025, individuals who have been granted an identification number will use this number instead of the tax code in all transactions with tax authorities.

At the same time, households, business households, and individual businesses will also use the identification number of the representative to fulfill tax obligations, instead of continuing to use the tax code as at present.

At the online conference on training, guidance on professional skills and information technology systems to meet the requirements of using personal identification numbers instead of tax codes organized by the Department of Taxation (Ministry of Finance) on June 25, regional tax branches asked a number of questions to find out the implementation direction from July 1.

A representative of the Tax Department of Region V said that during the actual review process, the tax authority encountered a case where a taxpayer had more than two tax codes, issued in conjunction with two different identity cards. Of which, only one identity card was used as an identification code and the other was not used as an identification code, and did not exist in the national population database.

For those tax codes, if there is a tax liability, how will it be handled and how will the management work be later?

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The Tax Department organizes training, guidance on professional skills and information technology systems to meet the requirements of using personal identification numbers instead of tax codes. Photo: Nguyen Le

“For individuals with more than two tax codes, after July 1, there will be two problems regarding data and obligations. If individuals combine tax obligations, how will the tracking method be implemented?

For example, an individual who rents out a house, runs a business, and has income from a salary... when combining tax obligations, how can they avoid confusion in management?", a representative of the Tax Department of Region I asked.

Answering questions, Ms. Nguyen Thi Thu, Head of the Tax Department's Professional Department, said that cases that have standardized personal identification numbers according to the national population database will be converted to using identification numbers instead of tax codes. Cases that have not been standardized will be put into status number 10 - the status of waiting for review, adjustment and updating of information from the national database.

“Status number 10 is still monitored for tax obligations like normal tax liability cases,” Ms. Thu emphasized.

Specifically, in the case where a taxpayer has multiple tax codes and related information has been updated, the system will display the tax code associated with the personal identification number in status number 10. Tax obligation tracking will be done through the identification number, and at the same time, the tax authority will manage all obligations arising from previous tax codes.

All tax liability offsets will be made between the two tax codes in status 10. When a new tax liability arises, the individual will choose a main tax code to declare; then, the tax liability data of the remaining codes will be gradually transferred to the tax code that has been attached to the personal identification number.

In the second case, the taxpayer has two tax codes, of which only one has been standardized according to the personal identification number, the remaining code is still in status number 10 and has not been identified.

In this case, according to Ms. Thu, from July 1, the tax authority will continue to standardize taxpayers in status number 10 until the two tax codes are converted to one, then continue to monitor as in the first case.

“Currently, in the tax industry’s database, there are about 80 million personal tax codes, but only about 65% have been standardized. Therefore, cases in status 10 will continue to be reviewed for standardization,” said Ms. Thu.

Under the direction of the Tax Department, the Tax Affairs Department has coordinated with the Department of Administrative Police for Social Order (C06) - Ministry of Public Security to develop a plan to standardize the list of taxpayers in status number 10. The processing will only end when all these cases are transferred to the status of using personal identification numbers.

What are the advantages of the model of 34 provincial tax units? According to the leader of the Tax Department (Ministry of Finance), when reorganizing 20 regional tax branches into 34 provincial units, it will have many advantages for tax management and create convenience for people and businesses.

Source: https://vietnamnet.vn/so-dinh-danh-lam-ma-so-thue-xu-ly-sao-khi-mot-nguoi-co-2-ma-so-thue-ca-nhan-2415099.html