Sending questions to the Ministry of Finance, readers wonder about the case of being eligible for family deduction when employees have 2 tax codes.
Currently, the company has one employee with two tax codes. The employee does not know why he has two tax codes.
When carrying out tax finalization through the income-paying agency, employees declare two dependents according to the first tax code. However, the information of these two dependents is registered according to the second tax code.
In essence, this is still a worker but is granted two tax codes, the only difference is that the two dependents are registered according to the second tax code.
Readers are wondering, in the case where employees finalize taxes according to the first tax identification number, while two dependents are registered according to the second tax identification number, is there a family circumstance deduction calculated or not?
Answering this question, Thai Nguyen Provincial Tax Department (Ministry of Finance) cited the regulation:
Based on the provisions of Clause 4, Article 37 of Circular No. 90/2026/TT-BTC dated June 30, 2026 of the Ministry of Finance stipulating tax registration:
Article 37. Transitional regulations
4. In case an individual has been granted more than 01 (one) tax identification number, the taxpayer must update personal identification number information for the granted tax identification numbers so that the tax authority can integrate the tax identification numbers into the personal identification number, consolidating tax data of the taxpayer according to the personal identification number.
When the tax identification number has been integrated into the personal identification number, the invoices, documents, tax records, and other legally valid documents that have been made using personal tax identification number information continue to be used to carry out tax administrative procedures, proving the performance of tax obligations without having to adjust the tax identification number information on invoices, documents, and tax records to the personal identification number.
Based on Official Dispatch No. 3422/CT-NVT dated May 27, 2026 of the Tax Department (in Appendix 01) regarding individuals who have been granted multiple tax identification numbers and updated personal identification numbers.
Accordingly, the Official Dispatch has specifically guided how to look up the status of the tax identification number and update the personal identification number, requesting taxpayers to study and implement it in accordance with regulations.
