From July 01, 7, personal identification numbers will be used instead of tax codes of households, business households, business individuals, and individuals with income subject to personal income tax as prescribed in Clause 2025, Article 7. Tax Administration Law No. 38/2019/QH14 and Article 38 Circular 86/2024/TT-BTC regulating tax registrationThe article outlines important notes that taxpayers need to know.
Those who need to use personal identification number instead of taxpayer tax code from 01/07/2025
Pursuant to Clause 2, Article 38 Circular 86/2024/TT-BTC regulating tax registration The provisions on the validity of tax codes are as follows:
Enforcement
1. This Circular takes effect from February 06, 02, replacing Circular No. 2025/105/TT-BTC dated December 2020, 03 of the Ministry of Finance guiding tax registration, except for the case specified in Clause 12 of this Article.
2. Tax codes issued by tax authorities to individuals, households, and business households shall be implemented until June 30, 6. From July 2025, 01, taxpayers, tax authorities, other agencies, organizations, and individuals related to the use of tax codes as prescribed in Article 7 of the Law on Tax Administration shall use personal identification numbers instead of tax codes.
3. In case the documents referred to in this Circular are amended, supplemented or replaced, the revised, supplemented or replaced new document shall apply.
Thus, tax codes issued by tax authorities to individuals, households, and business households will be implemented until June 30, 6.
From July 01, 7, personal identification numbers will be used instead of tax codes for the following taxpayers:
- Individuals with income subject to personal income tax.
- Individuals are dependents under the provisions of the law on personal income tax.
- Household representative, business representative, individual business representative.
- Organizations, households and other individuals have obligations to the state budget.
Implement the switch to personal identification number from July 01, 7 as follows:
In Clause 8, Article 1 Decree 70 / 2025 / ND-CP Amending and supplementing Clause 1, Article 11 of Decree 123/2020/ND-CP regulating invoices and documents required from June 01, 6 as follows:
(1) In case the taxpayer already has a tax code, the tax registration information matches the personal information stored in the National Population Database:
(1) In case the taxpayer already has a tax code, the tax registration information matches the personal information stored in the National Population Database:
In case a business household, household or individual is subject to the use of a personal identification number instead of a tax code as prescribed in Clause 5, Article 5 of Circular 86/2024/TT-BTC and has been granted a tax code before July 01, 7 and the tax registration information of the representative of the business household, household or individual matches the information of the individual stored in the National Population Database:
- Business households, families, and individuals are allowed to use personal identification numbers instead of tax codes starting from July 01, 7, including adjusting and supplementing tax obligations arising under previously issued tax codes.
- 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, household or individual has been granted a tax code before July 01, 7, but the tax registration information of the business household representative, household representative or individual does not match the information of the individual stored in the National Population Database or is incomplete:
- Tax authorities update the tax code status of business households, households and individuals to status 10 "Tax code pending update of personal identification number information".
- Taxpayers must carry out procedures to change tax registration information with tax authorities as prescribed in Clause 1, Clause 4, Article 25 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. Circular 86 / 2024 / TT-BTC.
(3) In case an individual is granted more than 01 (one) tax code
In case an individual has been granted more than 01 (one) tax code, Taxpayers must update personal identification number information for tax codes that have been issued. to allow tax authorities to integrate tax codes into personal identification numbers, consolidating taxpayer tax data according to personal identification numbers.
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.
Notes on switching to using personal identification numbers instead of tax codes
Business households, families and individuals can 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 the address: www.gdt.gov.vn, or on the General Department of Taxation's Electronic Tax page at: www.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 direct 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.
Households, business households, business individuals, and individuals with income subject to personal income tax need to proactively check and update information early to avoid interruption of tax obligations after July 01, 07./.
