From July 1, officially use personal identification number instead of tax code

On June 20, the Tax Department provided basic guidance for taxpayers to know and implement the use of personal identification numbers instead of tax codes, for taxpayers who are business households, households, and individuals from July 1.

Photo: VGP

Accordingly, in cases where a tax code has not been issued before July 1, business households must register for tax at the same time as registering for business at the business registration office. Individuals and representatives of households (except business households) must register for tax before incurring obligations to the state budget. Taxpayers must accurately declare three pieces of information including full name, date of birth and personal identification number, ensuring that they match the national database on population. When the information matches, the personal identification number will be used as the tax code from the date the business registration certificate is issued or when the tax authority notifies the successful comparison result via email or registered phone number.

In case the taxpayer has been granted a tax code before July 1, if the tax registration information matches the national population database, the tax authority will automatically convert the tax code to a personal identification number, without incurring additional administrative procedures. From that point on, the taxpayer will use the personal identification number to declare, pay taxes, adjust or supplement arising obligations. Data on business households, individuals and dependents are also managed using the personal identification number.

In case the information does not match, the tax authority will change the tax code status to pending update status. At that time, the taxpayer must carry out the procedure to change tax registration information according to the instructions in order to synchronize with the national population database. The use of personal identification number as tax code will take effect after the information is adjusted and matched correctly, without interrupting previous tax transactions.

In case an individual has been issued more than one tax code, the individual needs to update the personal identification number so that the tax authority can consolidate data and manage it uniformly according to the personal identification number. Previously issued tax codes, if their information matches the national population database, will be automatically integrated into the personal identification number by the tax authority. Taxpayers can look up tax obligations related to the old tax code through the level 2 electronic identification account (VNeID). Invoices and documents previously issued using the tax code will continue to be legally valid and do not need to be adjusted.

For business households and individuals with business locations, from July 1, the tax authority will not issue separate tax codes for business locations. Tax declaration and payment at locations will be carried out using the personal identification number of the representative. The tax codes of previously issued business locations will be integrated into the corresponding personal identification number, without additional administrative procedures. Taxpayers can look up tax information related to business locations through level 2 electronic identification accounts.

To know whether the tax registration information matches the population data, taxpayers can look it up at the following addresses: www.gdt.gov.vn, thuedientu.gdt.gov.vn, eTaxMobile application or iCanhan. If you need support, you can contact the tax authority where you live.

The tax authority said it is currently reviewing and standardizing personal tax code data. Taxpayers need to pay attention to notifications from the tax authority to update information promptly according to instructions.

From July 1, 2025, when making tax declarations, taxpayers will enter their personal identification numbers in the "Tax code" column on documents and records such as tax declarations, payment slips, invoices, personal income tax deduction records and other documents requiring tax code declaration.

According to the Tax Department, the use of personal identification numbers instead of tax codes is expected to bring many benefits to people and businesses. For people, the new regulation helps simplify administrative procedures, eliminates the need to remember separate tax codes, and makes it easier to declare, look up, and fulfill tax obligations. For businesses, this helps save time on data entry and checking personal information when registering for tax under authorization, while also supporting businesses to fulfill their responsibilities of deducting and paying personal income tax for employees.

To prepare for implementation from July 1, the tax sector is implementing many solutions such as coordinating with the Ministry of Public Security and local authorities to review and standardize data; training tax officials at all levels; upgrading information technology systems and connecting data with relevant agencies to ensure the conversion is carried out synchronously and effectively, without disrupting tax declaration and payment activities of people and businesses.

According to the new regulations, from July 1, individuals who are Vietnamese citizens and are granted personal identification numbers in accordance with the law on citizen identification will use personal identification numbers instead of tax codes. At the same time, the personal identification numbers of representatives of households, business households, and business individuals will also be used instead of the tax codes of such households and business individuals.

According to VTV.VN

Source: https://baohoabinh.com.vn/274/202211/Tu-17,-chinh-thuc-su-dung-so-dinh-danh-ca-nhan-thay-cho-ma-so-thue.htm