Taxpayers note some changes from July 1

On the evening of June 20, the Department of Taxation (Ministry of Finance) informed that from July 1, 2025, individuals who are Vietnamese citizens will be granted personal identification numbers according to the provisions of the law on citizen identification in cases where personal identification numbers are used instead of tax codes (MST).

At the same time, the personal identification number of the household representative, business household representative, or business individual is also used instead of the tax code of that household, business household, or business individual.

To synchronously deploy the use of personal identification numbers instead of tax codes, the Tax Department provides some basic instructions for taxpayers to know and implement.

Firstly, for cases where taxpayers have not been granted a tax code before July 1, 2025: business households subject to tax registration shall carry out procedures with the business registration authority according to the provisions of Decree No. 01/2021/ND-CP and Circular No. 02/2023/TT-BKHĐT; individuals and representatives of households shall carry out tax registration procedures before starting production and business activities according to the provisions of Circular No. 86/2024/TT-BTC.

Taxpayers must accurately declare 3 pieces of information: full name, date of birth, personal identification number to ensure that they match the national population database (CSDLQGDC); business households and individuals are allowed to use their personal identification number as their tax code from the date the business registration authority issues the business household registration certificate.

Second, in case the taxpayer was granted a tax code before July 1, 2025: The tax code granted before July 1, 2025 will be converted by the tax authority to a personal identification number, without any administrative procedures for the taxpayer when converting. Business households and individuals are allowed to use personal identification numbers instead of tax codes starting from July 1.

In case the tax registration information does not match the individual's information stored in the National Tax Database, the tax authority will update the tax code status to "Tax code waiting to update personal identification number information".

In case an individual has been issued more than 1 tax code, the individual must update the personal identification number information for the issued tax codes, so that the tax authority can integrate the tax codes into the personal identification number, and consolidate the tax data of the taxpayer according to the personal identification number.

Taxpayers can look up previously issued tax codes and tax obligations according to each issued tax code when logging in to use electronic tax services via a level 2 electronic identification account (VNEID)...

Third, regarding how to record personal identification numbers in tax records: after using personal identification numbers instead of tax codes, taxpayers record personal identification numbers in the "tax code" column on tax declarations, tax payment documents, invoices, personal income tax deduction records, other records, documents, and papers requiring tax code declaration.

Taxpayers can check whether their tax registration information matches or does not match the National Tax Database in one of the following ways: look up on the Tax Department's website at: https://www.gdt.gov.vn; look up on the Tax Department's electronic tax website at: thuedientu.gdt.gov.vn; look up on the individual's electronic tax transaction account at the icanhan or eTaxMobile application (if the individual has been granted an electronic tax transaction account with the tax authority); or contact the directly managing tax authority or the tax authority where the individual resides for support.

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Source: https://www.sggp.org.vn/nguoi-nop-thue-luu-y-mot-so-thay-doi-tu-ngay-1-7-post800298.html