ANTD.VN - Many opinions are concerned that converting dependent tax codes, closing tax codes when implementing data standardization, using personal identification codes as tax codes will generate administrative procedures that make it difficult for people to implement.
Regarding this issue, the Ministry of Finance affirmed that there will be no administrative procedures that cause trouble for people.
According to the Ministry of Finance, the implementation of reviewing and standardizing personal tax code (MST) 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 (CSDLQGDC) and clean up and unify the use of citizen identification codes instead of MST as stipulated in the Tax Administration Law 38/2019/QH14.
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The personal identification number will be used as the tax code. |
Regarding the conversion of dependent tax codes into taxpayer tax codes, the Ministry of Finance said that Article 30 of the Law on Tax Administration stipulates: An individual is granted a single tax code to be used throughout his or her lifetime.
Dependents of individuals are given tax codes to reduce family circumstances for personal income taxpayers. The tax code given to dependents is also the tax code of the individual when the dependents incur obligations to the state budget.
Thus, according to the above provisions, when a dependent incurs tax liability, the dependent's tax code is also the individual's tax code used to declare and pay taxes according to regulations; when a dependent makes a tax declaration, the dependent's tax code will be converted by the tax authority into an individual's tax code without requiring the taxpayer to complete conversion procedures with the tax authority.
Regarding the review and standardization of taxpayer data with multiple tax codes, the Ministry of Finance said that during the implementation process, tax authorities discovered cases where one individual (one identification number) corresponds to multiple tax codes.
The reason is that in the past, when changing personal information from ID card or birth certificate to CCCD, taxpayers or paying agencies did not carry out the procedure to change tax registration information but carried out the first tax registration procedure, resulting in taxpayers being issued multiple tax codes.
Currently, when taxpayers perform tax registration procedures for the first time or change tax registration information, taxpayer information is queried with the National Tax Database before being saved in the tax industry database, so there is no longer a situation where taxpayers are issued multiple tax codes as before.
However, to facilitate taxpayers in cases where taxpayers have previously been granted multiple tax codes, the General Department of Taxation is coordinating with the competent authorities of the Ministry of Public Security to switch to using personal identification numbers as tax codes.
In case a taxpayer has multiple tax codes corresponding to the same identification number, after conversion, the identification number will consolidate the individual's obligations, then there will no longer be a situation where an individual has multiple tax codes.
“During the review and standardization phase of personal tax codes, taxpayers need to update accurate information of existing tax codes and do not have to carry out procedures to close or cancel tax codes issued to different types of documents of the same taxpayer” – the Ministry of Finance recommends.
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