From July 1, 2025, personal identification numbers will be used instead of tax codes to simplify tax procedures and avoid duplication of information.
The Minister of Finance signed and issued Circular 86 regulating tax registration, effective from February 6, 2025, replacing Circular 105 of 2020. This Circular stipulates that the tax code for households, business households, and individuals is the personal identification number issued by the Ministry of Public Security .
Accordingly, from July 1, 2025, personal identification numbers will be used instead of tax codes of taxpayers, dependents and organizations with obligations to the state budget.
This regulation will be applied to cases such as individuals with income subject to personal income tax (except for business individuals), individuals who are dependents according to the provisions of the law on personal income tax, organizations, households and other individuals with obligations to the state budget.
According to the management agency, using personal identification numbers instead of tax codes will help simplify tax procedures. Instead of having to manage and use many different codes for tax purposes, only one unique identification number will help reduce the complexity and hassle in the process of tax registration and management.
The personal identification number is a unique code assigned to each citizen, issued by the Ministry of Public Security in accordance with the provisions of the law on identification. This helps prevent duplication of information and ensures that each individual has only one unique tax code, helping to improve accuracy and transparency in tax administration.
Switching to using personal identification numbers will help overcome the situation where an individual owns multiple tax codes, which has long caused difficulties in tax settlement and refund. A unique personal identification number will help make tax procedures transparent and simpler, creating convenience for both taxpayers and tax authorities.
People who have a 12-digit citizen identification card can use the ID number as a personal identification number. This identification number can be looked up on the VNeID application or on the national citizen service website. For children, the identification number is printed on the birth certificate, making it easy to manage and look up information.
In addition, the tax codes issued by the tax authority to individuals, households, and business households will be used until June 30, 2025. From July 1, 2025, the personal identification number will replace the tax codes of these entities, ensuring a smooth and efficient transition.
Source: https://baolangson.vn/su-dung-so-dinh-danh-ca-nhan-thay-ma-so-thue-se-co-loi-gi-5033736.html
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