Things to know when using personal identification number instead of tax code from July 1

The Tax Department has just provided some basic instructions for taxpayers to know and implement from July 1, 2025 the use of personal identification numbers instead of tax codes.

Cases where a tax code has not been issued before July 1

In this case, the business household subject to tax registration together with business registration shall carry out the business household registration procedure with the business registration authority as prescribed. Individuals and representatives of households (except for the above-mentioned business households) shall carry out the tax registration procedure before starting production and business activities or incurring obligations to the state budget.

Taxpayers must accurately declare 3 pieces of information: Full name, date of birth, personal identification number to ensure they match the national population database.

Business households, families and individuals are allowed to use personal identification numbers as tax codes from the date the business registration authority issues a Business Registration Certificate.

Cases that have been granted a tax code before July 1

In case the tax registration information matches the individual's information, the tax code issued before July 1, 2025 will be converted by the tax authority to a personal identification number, without administrative procedures for the taxpayer when converting.

Business households, families, and individuals are allowed to use personal identification numbers instead of tax codes starting from July 1, 2025, including adjusting and supplementing tax obligations arising under previously issued tax codes.

Tax authorities monitor and manage all data of business households, households, individuals, and data on registration of family deductions for dependents using personal identification numbers.

In case the tax registration information does not match the individual's information, the tax authority updates the tax code status to status 10 "tax code waiting to update personal identification number information".

Business households, families and individuals must carry out procedures to change tax registration information according to regulations to ensure that the information matches the national population database.

Business households, families and individuals are allowed to use personal identification numbers instead of tax codes from the date the business registration authority issues a certificate of change in business registration.

Officially use personal identification number instead of tax code from July 1, 2025.

In case an individual has been granted more than 1 tax code, according to the Tax Department, this individual must update personal identification number information for the granted tax codes 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.

Previously issued tax codes with tax registration information matching the National Population Database are converted by tax authorities into personal identification numbers, without administrative procedures for taxpayers when converting.

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).

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.

As for business households and business individuals with business locations, according to the Tax Department, the Tax Authority will not issue separate tax codes for business locations of business households and business individuals from July 1, 2025. Business households and business individuals shall only use the personal identification number of the representative of the business household or business individual as the tax code to declare and pay taxes to the tax authority where the business activities are carried out in accordance with the provisions of the law on tax administration.

The tax code previously issued to the business location is converted by the tax authority to a personal identification number.

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

Taxpayers check whether their tax registration information matches or does not match the national population 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 Page 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). - Contact the tax authority directly managing or the tax authority where the individual resides for support.

According to VTV

Source: https://baothanhhoa.vn/nhung-dieu-can-biet-khi-dung-so-dinh-danh-ca-nhan-thay-cho-ma-so-thue-tu-1-7-252978.htm