ANTD.VN - In case a taxpayer has multiple tax codes due to duplicate issuance, it is not necessary to carry out procedures to close or cancel duplicate tax codes, but the tax authority will base on the taxpayer's tax registration information to merge tax codes with the same identification number.
Why does an individual have multiple tax codes?
Currently, the situation of an individual having more than one tax code still exists, causing many people to have trouble when carrying out administrative procedures. Mr. Pham Quoc Thach (Ba Ria - Vung Tau) said that he was granted the first personal tax code by the tax authority on December 1, 2009. On November 29, 2018, he continued to be granted the second personal tax code by the Ba Ria - Vung Tau Provincial Tax Department.
Having two tax codes affects the synchronization of personal information on the tax system, making it impossible for Mr. Thach to update his Citizen Identification Card according to the identification code.
Mr. Thach said that he had submitted a written request to terminate the validity of the second tax code and committed not to refund the personal income tax deducted at the income paying agency from the second tax code, nor to request the tax authority to adjust or change the registration of dependents for family deductions. However, to date, he has not received support to terminate the validity of this second tax code.
Currently, according to the provisions of the Law on Tax Administration, "an individual is granted a single tax code to be used throughout his or her lifetime...". However, recently, many people have reported being surprised when they have multiple tax codes, and in many cases, they do not even know when they registered for a tax code.
Mr. Nguyen Ngoc Tung reported that he recently unexpectedly received a text message from the tax authority via phone about successful tax registration using his own personal identification documents, different from the tax code he was using.
After asking the tax officer to look it up, he learned that many years ago he had applied for a land use right certificate in his hometown. Because his ID number was not yet in the tax system at that time, the tax office where he applied for tax and fee payment issued him a new tax code and for some unknown reason, after many years, this tax registration message was sent to his phone number.
Mr. Tran Nguyen Ngoc Giau (HCMC) is currently not working, so he has no taxable income and has not registered a tax code. He recently interned at a company, and when looking it up, he found that he had registered for tax at the Tuy Hoa City Tax Department since January 2022.
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Many people still have trouble with duplicate tax codes. |
The Tax Authority itself also admitted that, in the past, during the process of reviewing and standardizing personal tax code data according to Project 06, the authority discovered many cases where an individual (one identification number) corresponded to many tax codes.
The reason is that the individual does not understand the regulations on tax registration or due to a mistake, the individual has been granted a tax code before but when changing information from the National Identity Card or Birth Certificate (for dependents) to the Citizen Identification Card, the individual or organization paying the income does not register the change of information but follows the first registration procedure.
In addition, some individuals have obligations to the State budget (land tax, registration fee, etc.) but have not been granted a tax code, so they have been granted a tax code by the tax authority to fulfill their obligations to pay the State budget. However, the individual then does not use this tax code but proceeds to register a new tax code.
This results in an individual being issued another tax code if the identification number information is different from the identification number previously issued a tax code.
Will merge tax codes with the same identification number
The tax authority said that, implementing Project 06, the General Department of Taxation has proactively worked with the Ministry of Public Security to exchange information between the tax database and the National Population Database to query information on identification codes corresponding to tax codes, promote the implementation of reviewing and standardizing personal tax codes, complete the synchronization of tax data with the National Population Database and prepare for the conversion of using personal identification codes instead of tax codes according to the provisions of the Tax Administration Law No. 38/2019/QH14.
When personal identification numbers are issued to the entire population, personal identification numbers are used instead of tax codes.
In order to avoid unnecessary administrative procedures and inconvenience to taxpayers, while waiting for the Ministry of Finance and the Ministry of Public Security to synchronize data, in case a taxpayer has multiple tax codes due to duplicate issuance, the taxpayer does not have to carry out procedures to close or cancel duplicate tax codes currently in the system. The tax authority will base on the taxpayer's tax registration information to merge tax codes with the same identification number into one tax code, which is the personal identification number.
During the review and standardization phase of personal tax codes, tax authorities instruct taxpayers to re-determine the retained tax codes (priority is given to retaining previously issued tax codes or tax codes currently used for tax declaration, payment, and registration of family deductions) for unified use in tax declaration and payment.
In case the declared information is incorrect, the taxpayer must fully and accurately update 3 pieces of information: Full name; CCCD or ID card number; date of birth of the individual in the tax code to ensure that it matches the information in the National Population Database.
In case an individual has 2 tax codes due to duplicate issuance that affects other administrative procedures, it is necessary to pay 1 tax code, the individual needs to re-determine the tax code that needs to be terminated and is responsible for contacting the income paying agency to request to adjust the tax code declared for deduction of personal income tax settlement, register for family deduction for dependents from the tax code requested to be terminated to the retained tax code (if any).
Source: https://www.anninhthudo.vn/can-lam-gi-khi-mot-ca-nhan-co-nhieu-ma-so-thue-post598565.antd
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