From July 1st, 2025, the personal identification number will be used instead of the tax code for households, business households, individual businesses, and individuals with income subject to personal income tax as stipulated in Clause 7, Article 35. Law on Tax Administration No. 38/2019/QH14 and Article 38 Circular 86/2024/TT-BTC regulates tax registration.This article highlights important points that taxpayers need to know.
Who needs to use their personal identification number instead of their tax identification number from July 1, 2025?
Based on Clause 2, Article 38 Circular 86/2024/TT-BTC regulates tax registration. The regulations regarding the validity of tax identification numbers are as follows:
Effective date
1. This Circular shall take effect from February 6, 2025, replacing Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance guiding tax registration, except for the cases stipulated in Clause 2 of this Article.
2. The tax identification number issued by the tax authority to individuals, households, and business households will be in effect until June 30, 2025. From July 1, 2025, taxpayers, tax authorities, and other agencies, organizations, and individuals involved in the use of tax identification numbers as stipulated in Article 35 of the Law on Tax Administration shall use personal identification numbers instead of tax identification numbers.
3. In cases where the documents referenced in this Circular are amended, supplemented, or replaced, the new amended, supplemented, or replaced document shall be followed.
Therefore, the tax identification numbers issued by the tax authorities to individuals, households, and business households will be valid until June 30, 2025.
From July 1st, 2025, the personal identification number will be used instead of the tax identification number for the following taxpayers:
- Individuals whose income is subject to personal income tax.
- An individual is considered a dependent under the provisions of personal income tax law.
- Representative of a household, representative of a business household, or representative of an individual business owner.
- Other organizations, households, and individuals have obligations to the state budget.
How to switch to personal identification numbers from July 1, 2025.
In Clause 8, Article 1 Decree 70 / 2025 / ND-CP Amend and supplement Clause 1, Article 11 of Decree 123/2020/ND-CP regulating invoices and documents required from June 1, 2025 as follows:
(1) In cases where the taxpayer already has a tax code, and the tax registration information matches the personal information stored in the National Population Database:
(1) In cases where the taxpayer already has a tax code, and the tax registration information matches the personal information stored in the National Population Database:
In the case of business households, family households, and individuals who are eligible to use personal identification numbers instead of tax identification numbers as stipulated in Clause 5, Article 5 of Circular 86/2024/TT-BTC, and who were issued tax identification numbers before July 1, 2025, and whose tax registration information matches the personal information stored in the National Population Database:
- Household businesses, families, and individuals can use their personal identification number instead of their tax identification number starting from July 1, 2025, including adjustments and additions to tax obligations arising from previously issued tax identification numbers.
- At the same time, the tax authorities monitor and manage all data of business households, family households, and individuals, as well as data on dependents' personal deduction registrations, using their individual identification numbers.
(2) In cases where 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 cases where a business household, family household, or individual has been issued a tax identification number before July 1, 2025, but the tax registration information of the business household representative, family household representative, or individual does not match or is incomplete compared to the individual's information stored in the National Population Database, then:
- The tax authority updates the tax identification number status of business households, family households, and individuals to status 10.Tax identification number awaiting update with personal identification number.".
- Taxpayers The procedure for changing tax registration information must be carried out. with the tax authorities as prescribed in Clauses 1 and 4 of Article 25. 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 identification number as stipulated in Clause 2, Article 38. Circular 86 / 2024 / TT-BTC.
(3) Cases where an individual is issued more than 01 (one) tax code
In the case where an individual has been issued more than 01 (one) tax identification number, Taxpayers must update their personal identification number information for the tax identification numbers already issued. This allows tax authorities to integrate tax identification numbers into personal identification numbers, consolidating taxpayer tax data under each personal identification number.
Once the tax identification number has been integrated into the personal identification number, invoices, documents, tax records, and other legally valid papers that have been created using the individual's tax identification number can continue to be used to carry out administrative tax procedures and prove the fulfillment of tax obligations without having to adjust the tax identification number information on invoices, documents, and tax records to the personal identification number.
Important notes regarding the transition from tax identification numbers to personal identification numbers.
Household businesses, households, and individuals can check whether their tax registration information matches the national population database by the tax authorities on the General Department of Taxation's electronic portal at the following address: www.gdt.gov.vn, or on the General Department of Taxation's e-Tax website at the following address: www.thuedientu.gdt.gov.vn, or on the individual's electronic tax transaction account in the icanhan or eTaxMobile app (if the individual has been granted an electronic tax transaction account with the tax authority).
In case of incorrect information, taxpayers should contact the directly managing tax authority or the District Tax Office or the regional tax office where the individual resides to update the correct information in the Tax Registration Application System.
Households, business households, individual business owners, and individuals with income subject to personal income tax should proactively check and update information early to avoid disruption to their tax obligations after July 1, 2025.