The Minister of Finance has just signed and issued Circular 86 regulating tax registration, effective from February 6, 2025, replacing Circular 105 of 2020.

Circular 86 stipulates that tax codes for households, business households, and individuals are personal identification numbers issued by the Ministry of Public Security in accordance with the law on identification.

The personal identification number of a Vietnamese citizen issued by the Ministry of Public Security in accordance with the law on identification is a 12-digit natural number sequence, used instead of the tax code of an individual taxpayer or dependent.

At the same time, the personal identification number of the household representative, business household representative, or business individual is also used instead of the tax code of that household, business household, or business individual.

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Circular 86 regulates tax registration. Illustration photo: Nam Khanh

This provision shall apply to the following cases: individuals with income subject to personal income tax (except for business individuals); individuals who are dependents according to the provisions of the law on personal income tax; organizations, households and other individuals with obligations to the state budget.

Also according to Circular 86, the tax code issued by the tax authority to individuals, households, and business households will be used until June 30, 2025. From July 1, 2025, the personal identification number will replace the tax code of households, business households, individuals, and dependents.

Thus, the tax code issued by the tax authority to individuals, households, and business households currently in use will expire on June 30, 2025 and will be replaced by personal identification numbers from July 1, 2025.

Switching to using personal identification numbers will help overcome the situation where an individual owns multiple tax codes, which has long caused difficulties in tax settlement and refund. Using a single personal identification number helps to make tax procedures transparent and simple.

People who already have a 12-digit citizen identification card can use the ID number as a personal identification number. This identification number can be looked up on the VNeID application or at dichvucong.dancuquocgia.gov.vn. For children, the identification number is printed on the Birth Certificate.

Notably, when using the VNeID application and selecting the "Residence information" section, users can view the identification numbers of family members.

Using the "cicada shedding its shell" trick, online sellers risk being heavily fined for tax . Some online sellers use the "cicada shedding its shell" trick to evade tax declaration and payment obligations. This "clever" trick is highly risky, and can result in losing up to four times the tax.