From February 2025, what should people do if they have more than one tax identification number?

If taxpayers are issued multiple tax identification numbers, they must update their personal identification number information so that the tax authorities can integrate the tax identification numbers into the personal identification number, consolidating tax data under the personal identification number.

The General Department of Taxation has recently issued Official Letter No. 339 introducing some new points of Circular No. 86/2024/TT-BTC regulating tax registration.

Notably, in cases where an individual is issued more than one tax identification number, the taxpayer must update the personal identification number information for all issued tax identification numbers so that the tax authorities can integrate the tax identification numbers into the personal identification number, consolidating the taxpayer's tax data according to the personal identification number.

Once the tax identification number has been integrated into the personal identification number, invoices, documents, tax records, and other legally valid papers that have been created using the individual's tax identification number can continue to be used to carry out administrative tax procedures and prove the fulfillment of tax obligations without having to adjust the tax identification number information on invoices, documents, and tax records to the personal identification number.

From July 1, 2025, taxpayers will use their personal identification number instead of their tax identification number. Photo: Nam Khanh

Circular No. 86/2024/TT-BTC takes effect from February 6, 2025, replacing Circular No. 105/2020/TT-BTC guiding tax registration, except for cases where the tax code issued by the tax authority to individuals, households, and business households is in effect until June 30, 2025.

From July 1, 2025, taxpayers, tax authorities, and other agencies, organizations, and individuals involved in the use of tax identification numbers as stipulated in Article 35 of the 2019 Tax Administration Law shall use personal identification numbers instead of tax identification numbers.

In cases where business households, family households, or individuals are eligible to use personal identification numbers instead of tax identification numbers as stipulated in Clause 5, Article 5 of Circular No. 86/2024/TT-BTC, and have been issued tax identification numbers before July 1, 2025, and the tax registration information of the business household representative, family household representative, or individual matches the individual's information stored in the National Population Database, then these business households, family households, or individuals may use personal identification numbers instead of tax identification numbers starting from July 1, 2025, including adjustments and additions to tax obligations arising from the previously issued tax identification number.

At the same time, the tax authorities monitor and manage all data of business households, family households, and individuals, as well as data on dependents' personal deduction registrations, using their individual identification numbers.

In cases where a business household, family household, or individual was issued a tax identification number before July 1, 2025, but the tax registration information of the business household representative, family household representative, or individual does not match or is incomplete compared to the individual's information stored in the National Population Database, the tax authority will update the tax identification number status of the business household, family household, or individual to status 10 "Tax identification number awaiting update of personal identification number".

Taxpayers must update their tax registration information with the tax authorities to ensure that the information matches the National Population Database before using their personal identification number instead of the tax identification number.

Source: https://vietnamnet.vn/nguoi-dan-phai-lam-gi-neu-co-hon-1-ma-so-thue-de-tinh-thue-thu-nhap-ca-nhan-2371411.html