ANTD.VN - From July 1, 2025, the personal identification number will be used instead of the tax identification number for households, business households, 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.
Specifically, Circular 86 stipulates that the tax identification number for households, business households, and individuals is the personal identification number issued by the Ministry of Public Security in accordance with the law on identity cards.
This regulation will apply to the following cases: Individuals with income subject to personal income tax (excluding individuals engaged in business); Individuals who are dependents as defined by the law on personal income tax; Organizations, households, and other individuals with obligations to the state budget.
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Personal identification numbers will replace tax identification numbers for households, businesses, and individuals from July 1, 2025. |
The circular also clarifies that the personal identification number of Vietnamese citizens, issued by the Ministry of Public Security in accordance with the law on identity cards, is a 12-digit natural number used instead 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 owner is also used instead of the tax identification number of that household, business household, or individual business owner.
Therefore, the tax identification numbers issued by the 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, in 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 the identification numbers corresponding to tax identification numbers, accelerate the review and standardization of individual tax identification numbers, complete the synchronization of tax data with the National Population Database, and prepare for the transition to using individual identification numbers instead of tax identification numbers as stipulated in the Law on Tax Administration No. 38/2019/QH14.
Currently, because the personal identification number has not yet been used to replace the tax identification number, there are many cases where an individual has multiple tax identification numbers. The Tax Authority stated that, to avoid unnecessary administrative procedures and inconvenience for taxpayers, while awaiting data synchronization between the Ministry of Finance and the Ministry of Public Security, taxpayers with multiple tax identification numbers due to duplication will not be required to close or cancel existing duplicate numbers in the system. The Tax Authority will use the taxpayer's tax registration information to merge the tax identification numbers and identification numbers into a single personal identification number.
During the review and standardization phase of individual tax identification numbers, the tax authorities instruct taxpayers to re-determine the tax identification number to be retained (prioritizing the retention of previously issued tax identification numbers or the tax identification number currently used for tax declaration, payment, and registration for family allowance deductions) for consistent use in tax declaration and payment.
If the declared information is inaccurate, taxpayers must update the following three pieces of information accurately: full name; citizen identification number (CCCD or CMND); and date of birth in the tax identification number, ensuring 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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