Using a personal identification number as a tax identification number: What procedures does the taxpayer need to follow?

08/12/2023 09:46 Nhat Linh Print article

ANTD.VN - Many people are concerned that the conversion of dependent tax identification numbers, the closure of tax identification numbers when implementing data standardization, and the use of personal identification numbers as tax identification numbers will create administrative procedures that will be difficult for people to follow.

Regarding this issue, the Ministry of Finance affirms that no burdensome administrative procedures will be introduced for the public.

According to the Ministry of Finance, the implementation of reviewing and standardizing individual tax identification number (TIN) data is an important political task directed by the Government and the Ministry of Finance to complete the synchronization of tax data with the national population database and to clean up and unify the use of citizen identification codes instead of TINs as stipulated in Law 38/2019/QH14 on Tax Administration.

Mã định danh cá nhân sẽ được sử dụng là mã số thuế

The personal identification number to be used will be the tax identification number.

Regarding the conversion of dependent tax identification numbers into taxpayer tax identification numbers, the Ministry of Finance stated that Article 30 of the Law on Tax Administration stipulates that: Individuals are issued one unique tax identification number to use throughout their lifetime.

Dependents of an individual are assigned a tax identification number to claim personal deductions for the individual income taxpayer. The tax identification number assigned to the dependent is also the individual's tax identification number when the dependent incurs obligations to the state budget.

Therefore, according to the above regulations, when a dependent incurs tax obligations, the dependent's tax identification number (TIN) is also the individual's TIN used for tax declaration and payment as prescribed; when the dependent submits a tax return, the tax authority will convert the dependent's TIN to the individual's TIN without requiring the taxpayer to go through the conversion procedure with the tax authority.

Regarding the review and standardization of taxpayer data for those with multiple tax identification numbers (TINs), the Ministry of Finance stated that during the implementation process, tax authorities discovered cases where one individual (one identification number) corresponded to multiple TINs.

The reason is that previously, when changing personal information from the old ID card or birth certificate to the new Citizen Identification Card, taxpayers or paying agencies did not go through the procedure of changing tax registration information but instead went through the initial tax registration procedure, leading to taxpayers being issued multiple tax identification numbers (TINs).

Currently, when taxpayers register for tax for the first time or change their tax registration information, all taxpayer information is queried from the National Database of Citizens before being stored in the tax sector's database. Therefore, the situation where taxpayers are issued multiple tax identification numbers (TINs) as before no longer exists.

However, to facilitate taxpayers who have previously been issued multiple tax identification numbers (TINs), the General Department of Taxation is coordinating with relevant agencies of the Ministry of Public Security to convert to using personal identification numbers as TINs.

In cases where a taxpayer has multiple tax identification numbers (TINs) corresponding to the same identification number, after the conversion, the identification number will consolidate the individual's obligations, thus eliminating the situation where an individual has multiple TINs.

"During the review and standardization of individual tax identification numbers (TINs), taxpayers need to update the accurate information of existing TINs and do not need to go through the procedure to close or cancel TINs issued for different types of documents belonging to the same taxpayer," the Ministry of Finance advised.

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