ANTD.VN - From July 1, 2025, personal identification numbers will be used instead of tax codes for households, businesses and individuals.
The Minister of Finance has just signed and issued Circular 86/2024/TT-BTC dated December 23, 2024 regulating tax registration (Circular 86) replacing Circular 105/2020/TT-BTC.
In particular, Circular 86 stipulates that the tax code for households, business households, and individuals is the personal identification number issued by the Ministry of Public Security according to the provisions of the law on identification.
This regulation will be applied 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.
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Personal identification codes will replace tax codes of households, businesses, and individuals from July 1, 2025. |
The Circular also clearly states that the personal identification number of a Vietnamese citizen issued by the Ministry of Public Security in accordance with the provisions of the law on identification is a 12-digit natural number sequence used instead of the tax code of an individual taxpayer or a dependent taxpayer. At the same time, the personal identification number of a household representative, business household representative, or business individual is also used instead of the tax code of that household, business household, or business individual.
Thus, the tax codes issued by tax authorities to individuals, households, and business households currently in use will be valid until June 30, 2025.
According to information from the General Department of Taxation, 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.
Currently, because personal identification numbers are not used instead of tax codes, there are many cases where an individual has multiple tax codes. The Tax Authority said that in order to avoid unnecessary administrative procedures and inconvenience for 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 that exist 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.
Source: https://www.anninhthudo.vn/su-dung-so-dinh-danh-thay-cho-ma-so-thue-tu-172025-post599797.antd
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