(kontumtv.vn) – The Ministry of Finance has just issued Circular 86/2024/TT-BTC dated December 23, 2024, regulating tax registration.

Accordingly, the scope of application in this Circular includes taxpayers; tax administration agencies; tax administration officials; and other state agencies, organizations, and individuals involved in tax administration with regard to tax registration.

Circular 86/2024/TT-BTC, effective from February 6, 2025, replaces Circular 105/2020/TT-BTC dated December 3, 2020, issued by the Ministry of Finance, guiding tax registration. Specifically, the tax identification number (TIN) issued by the tax authority to individuals, households, and business households will be in effect until June 30, 2025. From July 1, 2025, taxpayers, tax authorities, and other agencies, organizations, and individuals involved in the use of TINs as stipulated in Article 35 of the Law on Tax Administration will use personal identification numbers instead of TINs.

Accordingly, the tax identification number for households, business households, and individuals is the tax identification number issued by the tax authority in cases as prescribed; it is the personal identification number issued by the Ministry of Public Security in accordance with the law on identity cards in cases where the personal identification number is used instead of the tax identification number as prescribed.

The personal identification number of Vietnamese citizens, issued by the Ministry of Public Security in accordance with the law on identity cards, is a 12-digit natural number used in place of the tax identification number for individual taxpayers and dependents as stipulated in points k, l, and n of Clause 2, Article 4 of this Circular; simultaneously, the personal identification number of the representative of a household, business household, or individual business is also used in place of the tax identification number of that household, business household, or individual business.

Thuy Duong (VNA)