Accordingly, taxpayers need to pay attention to implementing the regulation of using personal identification numbers instead of tax codes from July 1.
Use personal identification number instead of tax code
From July 1, personal identification numbers will be used instead of tax codes of households, business households, individual businesses, and individuals as prescribed in Clause 7, Article 35 of the Law on Tax Administration No. 38/2019/QH14 and Article 7 of Circular 86/2024/TT-BTC.
To ensure that taxpayer data on the Tax Authority System is synchronized and connected to share data with the national population database according to the Project on developing population data applications issued with Decision No. 06/QD-TTg of the Prime Minister on the use of personal identification codes instead of tax codes.
From July 1, 2025, the personal identification number (citizen identification number) will replace the current personal tax code.
The point to note is that people only need to use a series of numbers on their personal identification number (citizen identification card - CCCD) to fulfill their tax obligations, instead of a separate tax code as before. This is to cut down, simplify and minimize administrative procedures for people and businesses in accordance with the Prime Minister's direction.
The tax authority's data system will be linked to the national population database, ensuring that each individual has only one tax code. Taxpayers will not have to perform any additional procedures if the information matches the population database. If it does not match, the information must be updated before continuing to use the tax code.
Notes for taxpayers
Firstly , the subjects that are allowed to use personal identification numbers instead of taxpayer tax codes include:
Individuals with income subject to personal income tax
Individuals are dependents according to the provisions of the law on personal income tax.
Household representative, business representative, individual business representative
Organizations, households and other individuals have obligations to the State budget.
Second, the implementation of tax codes to personal identification codes from July 1, 2025 (Pursuant to Article 39 of Circular 86/2024/TT-BTC):
In case the taxpayer already has a tax code, the tax registration information matches the individual's information stored in the national population database:
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 86/2024/TT-BTC and has been granted a tax code before July 1, 2025 and the tax registration information of the representative of the business household, household or individual matches the information of the individual stored in the National Population Database:
Business households, families and individuals are allowed to use personal identification numbers instead of tax codes starting from July 1, including adjusting and supplementing tax obligations arising under previously issued tax codes.
At the same time, the tax authority monitors and manages all data of business households, households, individuals, and data on registration of family deductions of dependents using personal identification numbers.
In case the taxpayer already has a tax code, the tax registration information does not match the personal information stored in the National Population Database or is incomplete:
In case a business household, household or individual has been granted a tax code before July 1, but the tax registration information of the representative of the business household, household or individual does not match the information of the individual stored in the National Population Database or is incomplete:
The tax authority updates the tax code status of business households, households, and individuals to status 10 "Tax code waiting to update personal identification number information".
Taxpayers must carry out procedures to change tax registration information with the tax authority as prescribed in Clause 1 and Clause 4, Article 25 of Circular 86/2024/TT-BTC to ensure that the information matches the National Population Database before using the personal identification number instead of the tax code as prescribed in Clause 2, Article 38 of Circular 86/2024/TT-BTC.
In case an individual is granted more than 1 tax code:
In case an individual has been issued more than 1 tax code, the taxpayer 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, 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.
Business households, households, and individuals shall look up tax registration information that has been checked by the tax authority to see if it matches or does not match the National Population Database on the Tax Department's Electronic Information Portal at: https://www.gdt.gov.vn, or on the Tax Department's Electronic Tax page at: thuedientu.gdt.gov.vn, or on the individual's electronic tax transaction account at the icanhan or eTax Mobile application (if the individual has been granted an electronic tax transaction account with the tax authority).
Tax authority recommendations
“In case of incorrect information, the taxpayer should contact the tax authority directly managing the individual or the area where the individual resides to update the correct information into the Tax Registration Application System.
The tax authority also recommends that households, business households, individual businesses, and individuals proactively check and update information early to avoid interruption of tax obligations after July 1, 2025.
Source: https://vtcnews.vn/tu-1-7-so-dinh-danh-ca-nhan-duoc-dung-lam-ma-so-thue-ar947550.html
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