(NLDO) - The Ministry of Finance has just issued Circular 86/2024/TT-BTC dated December 23, 2024, regulating tax registration, effective from February 6, 2025.
In the near future, the tax authorities will replace the individual tax identification number with a unique identification number.
Accordingly, Circular 86 stipulates that the tax identification number for households, business households, and individuals issued by the tax authority is the personal identification number issued by the Ministry of Public Security in accordance with the law on identity cards.
This is a 12-digit number used in place of the tax identification number for individual taxpayers and their dependents; similarly, 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.
The tax identification numbers issued by the tax authorities to individuals, households, and business households will remain in effect until June 30, 2025. From July 1, 2025, taxpayers, tax authorities, and other relevant agencies, organizations, and individuals will use personal identification numbers instead of tax identification numbers.
Therefore, from February 6, 2025, the effective date of Circular 86, the personal identification number will begin to be used to replace the tax identification number for individuals, households, and business households. The old tax identification number, which is not a personal identification number, will remain in use until June 30, 2025. This means that from July 1, 2025, the personal identification number will completely replace the tax identification number for individuals, households, and business households.
Currently, the tax sector is actively promoting solutions to convert tax identification numbers to personal identification numbers, and synchronizing tax data with the National Population Database. The General Department of Taxation has coordinated with the Ministry of Public Security to review personal identification numbers so that in the near future, individual, household, and business tax identification numbers will be replaced with personal identification numbers.
Source: https://nld.com.vn/dau-thang-2-2025-so-dinh-danh-ca-nhan-se-thay-the-ma-so-thue-196241230153829275.htm








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