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

Notably, in case an individual is granted more than 1 tax code, the taxpayer must update the personal identification number information for the tax codes that have been granted so that the tax authority can integrate the tax codes into the personal identification number, consolidating the taxpayer's tax data according to the personal identification number.

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

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

Circular No. 86/2024/TT-BTC takes effect from February 6, 2025, replacing Circular No. 105/2020/TT-BTC providing guidance on tax registration, except for cases where tax codes issued by tax authorities to individuals, households, and business households are implemented until June 30, 2025.

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

In case a business household, household or individual is subject to the use of a personal identification number instead of a tax code as prescribed in Clause 5, Article 5 of Circular No. 86/2024/TT-BTC and has been granted a tax code before July 1, 2025 and the tax registration information of the business household representative, household representative or individual has matched the information of the individual stored in the National Population Database, the business household, household or individual may use the personal identification number instead of the tax code starting from July 1, 2025, including adjusting and supplementing tax obligations arising under the previously granted tax code.

At the same time, the tax authority monitors and manages all data of business households, households, individuals, and data on registration of family deductions for dependents using personal identification numbers.

In case a business household, household or individual has been granted a tax code before July 1, 2025, but the tax registration information of the business household representative, household representative or individual does not match the information of the individual stored in the National Population Database or is incomplete, the tax authority shall update the tax code status of the business household, household or individual to status 10 "Tax code pending update of personal identification number information".

Taxpayers must carry out procedures to change tax registration information with the tax authority to ensure that the information matches the National Population Database before using personal identification numbers instead of tax codes.