Ho Chi Minh City 14 Tax facilities have responded in writing to Mr./Ms. T.H.H.L about the difficulties in implementing Circular 86/2024/TT-BTC, related to the regulation on the use of tax code (MST) or personal identification number (SDDCN) on invoices from July 1, 2025.
Individual buyers and business households must use identification numbers
According to the tax authority, from July 1, 2025, when making invoices for selling goods and providing services, if the buyer is a business or organization, the tax rate will be the number assigned by the tax authority (10 or 13 numbers). In case the buyer is a business household, household, or individual, they must use SDDCN issued by the Ministry of Public Security instead of MST, according to the provisions of Clause 5, Article 5 of Circular 86/2024/TT-BTC.
For business households and individuals with a status of "waiting for updated personal identification information", taxpayers need to carry out procedures to change registration information to match the National Population Database before using SDDCN instead of MST. During this time, previously established invoices are still used to carry out tax administrative procedures, proving tax obligations without having to adjust the MST on the invoice to SDDCN.
HCMC 14 Tax rates emphasize that buyers of goods and services are responsible for providing accurate information on the source of goods and services so that sellers can prepare invoices in accordance with regulations, ensuring the information on the invoices serves tax management, tax declaration, and proving ownership and use of goods and services.
Instructions for looking up and updating tax registration information
Regarding the need to look up MST and SDDCN information, the tax authority guides taxpayers, businesses, and business households to use official electronic channels including: Tax Department Information Portal at https://www.gdt.gov.vn; thuedientu.gdt.gov.vn website; or electronic tax transaction accounts via icanhan and eTaxMobile applications if they have been granted an account.
In case the tax registration information of individuals, business households, and households does not match the National Population Database, the tax authority will update the tax rate status to "waiting for updated personal identification information". Taxpayers must directly contact the tax management agency or the Tax Department of their residence to make adjustments and supplement accurate information, ensuring eligibility to use tax records instead of tax records.
Ho Chi Minh City 14 Tax rates recommend that taxpayers, business households, individuals and businesses proactively review and update tax registration information to avoid problems and interruptions in business operations when the new regulation takes effect.
