This regulation applies to all individuals, including: Business individuals, salaried individuals and dependents. This is considered an important step forward, allowing the Tax sector to connect directly with the national database on population in tax management.
According to the guidance of the Tax sector, in case the taxpayer has never been granted a tax code, if it is a business household subject to tax registration along with business registration, the procedure will be carried out at the business registration agency according to current regulations.
Individuals and representatives of households that are not business households will complete tax registration procedures before incurring obligations to pay the state budget.
For cases that have been granted tax codes before July 1, 2025, if the information matches the National Population Database (NDB), the tax authority will proactively switch to using personal identification numbers without incurring additional administrative procedures for the people.
From July 1, the personal identification number will completely replace the old tax code in adjusting and supplementing arising tax obligations and in monitoring and managing information on registration of dependent deductions.
However, if the tax registration information does not match the national data, the tax code will be transferred to the update pending status. In this case, businesses, households and individuals need to carry out the procedure of adjusting the tax registration information to synchronize the data. After completing the update, the new personal identification number will be used to replace the previous tax code, including continuing to perform the tax obligations that have arisen.
Notably, for individuals who are issued multiple tax codes, the Tax sector requires updating the personal identification number for all issued codes to merge into one.
At that time, taxpayers can look up information about old tax codes and accompanying obligations through the electronic tax system using a level 2 electronic identification account (VNeID). Invoices, documents, and tax records created under previous tax codes can continue to be used, without needing to adjust the information.
As for business households and individuals with their own business locations, from July 1, the tax authority will no longer issue separate tax codes for each location. Instead, the representative of the business household will use a unique personal identification number to fulfill tax obligations at the location where the activity occurs. Previously issued location tax codes will be automatically converted to personal identification numbers without requiring additional procedures.
According to the Tax Department, using personal identification numbers instead of tax codes brings many practical benefits to people and businesses. First of all, the new regulation helps reduce administrative procedures and simplify the process of registration and tax information declaration.
Along with that, data security is enhanced by synchronous connection, anti-duplication, avoiding the risk of losing tax codes. In addition, it is convenient in management because individuals only need to remember their personal identification number.
Source: https://hanoimoi.vn/tu-ngay-mai-1-7-moi-ca-nhan-chi-co-mot-ma-so-thue-duy-nhat-707386.html
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