From July 1, 2025, use personal identification numbers instead of tax codes

According to information from the Tax Department of Region X, from July 1, 2025, personal identification numbers will be used instead of tax codes of households, business households, individual businesses, and individuals.

The above regulation is based on Clause 7, Article 35, Law on Tax Administration No. 38/2019/QH14 and Article 7, Circular No. 86/2024/TT-BTC guiding the Law on Tax Administration.

Accordingly, in order to ensure that taxpayers' data on the Tax Authority System is synchronized and connected to share data with the National Population Database according to Project No. 06/QD-TTg of the Prime Minister on the use of personal identification codes instead of tax codes, the Tax sector has instructed and noted taxpayers on the following contents:

+ Firstly, the subjects that are allowed to use personal identification numbers instead of tax codes of taxpayers include: individuals with income subject to personal income tax; individuals who are dependents according to the provisions of the law on personal income tax; representatives of households, representatives of business households, business individuals; organizations, households and other individuals with obligations to the state budget.

Taxpayers can proactively integrate their personal identification numbers into their tax codes to facilitate tax financial transactions. Photo: General Department of Taxation

+ Second, the implementation of tax codes to personal identification codes from July 1, 2025 according to Article 39, Circular 86/2024/TT-BTC, there are 3 cases:

1. In case the taxpayer already has a tax code, the tax registration information matches the information of the individual stored in the National Population Database : In case the business household, household, or individual is in the case of using personal identification number instead of tax code as prescribed in Clause 5, Article 5, Circular 86/2024/TT-BTC and has been granted a tax code before July 1, 2025 and the tax registration information of the representative of the business household, representative of the household, or individual matches the information of the individual stored in the National Population Database then:

- Business households, families and individuals are allowed to use personal identification numbers instead of tax codes starting from July 1, 2025, including adjusting and supplementing tax obligations arising under previously issued tax codes.

Vinh city residents declare registration tax procedures at Vinh Tax Department. Photo: Nguyen Hai

- At the same time, the tax authority monitors and manages all data of business households, households, individuals, and data on registration of family deductions of dependents using personal identification numbers.

2. In case the taxpayer already has a tax code, the tax registration information does not match the personal information stored in the National Population Database or is incomplete .

In case a business household, family household or individual has been granted a tax code before July 1, 2025 but the tax registration information does not match the individual's information stored in the National Population Database or is incomplete:

- The Tax Authority updates the tax code status of business households, households, and individuals to status 10 "Tax code waiting to update personal identification number information".

- Taxpayers must carry out procedures to change tax registration information with the Tax authority as prescribed in Clause 1, Clause 4, Article 25 of Circular 86/2024/TT-BTC to ensure that the information matches the National Population Database before using the personal identification number instead of the tax code as prescribed in Clause 2, Article 38 of Circular 86/2024/TT-BTC.

Once the personal identification number on the VNeID system corresponds to the tax code, land and property transfer transactions that generate profits will be monitored to calculate personal income tax. Photo: Nguyen Hai

3. In case an individual is granted more than 01 (one) tax code

In case an individual has been issued more than 01 tax code, the taxpayer must update the personal identification number information for the issued tax codes so that the Tax authority can integrate the tax codes into the personal identification number, consolidating the taxpayer's tax data according to the personal identification number.

Once the tax code has been integrated into the personal identification number, invoices, vouchers, tax records, and other legally valid papers that have been created using the individual's tax code information will continue to be used to carry out tax administrative procedures, proving the fulfillment of tax obligations without having to adjust the tax code information on invoices, vouchers, and tax records to the personal identification number.

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Business households, households, and individuals shall look up tax registration information that has been checked by the Tax authority to see if it matches or does not match the National Population Database on the General Department of Taxation's Electronic Information Portal at: https://www.gdt.gov.vn, or on the General Department of Taxation's Electronic Tax page at: thuedientu.gdt.gov.vn, or on the individual's electronic tax transaction account at the icanhan or eTaxMobile application (if the individual has been granted an electronic tax transaction account with the Tax authority).

In case of incorrect information, the taxpayer shall contact the directly managing Tax authority or the Tax Branch or the Tax Branch of the area where the individual resides to update the correct information into the Tax Registration Application System. In accordance with the above regulations, households, business households, individual businesses, and individuals should proactively check and update information early to avoid interruption of tax obligations after July 1, 2025./.

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Source: https://baonghean.vn/tu-ngay-1-7-2025-su-dung-so-dinh-danh-ca-nhan-thay-cho-ma-so-thue-10298907.html