In case the taxpayer has not been issued a tax code before July 1, 2025:
- Business households subject to tax registration, together with business registration, carry out business registration procedures with the business registration agency according to the provisions of Decree 01/2021/ND-CP and Circular 02/2023/TT-BKHDT.
- Individuals and representatives of households (except for the above-mentioned business household) carry out tax registration procedures before starting production and business activities or having obligations to the state budget as prescribed in Article 22 of Circular 86/2024/TT-BTC.
- Taxpayers must accurately declare 3 information: Full name, date of birth, personal identification number to ensure compliance with the National Population Database.
- Business households, households, and individuals are allowed to use their personal identification numbers as tax codes from the date the business registration agency issues the Business Registration Certificate, or are notified by the tax authority of the results in accordance with the National Population Database via email address or the registered phone number of the individual.
In case the taxpayer has been granted a tax code before July 1, 2025:
- In case the tax registration information is consistent with the personal information stored in the National Population Database:
+ The tax code issued before July 1, 2025 will be converted by the tax authority to a personal identification number, without arising administrative procedures for taxpayers when converting.
+ Business households, households, and individuals are allowed to use personal identification numbers instead of tax codes starting from July 1, 2025, including adjustments and supplements to arising tax obligations according to previously issued tax codes.
+ Tax authorities monitor and manage all data of business households, households, individuals, and data on family deduction registration of dependents using personal identification numbers.
- In case the tax registration information does not match the information of the individual stored in the National Population Database:
+ The tax authority updates the tax code status to status 10 "tax code waiting for update personal identification information".
+ Business households, households and individuals must carry out procedures to change tax registration information according to the provisions of Clause 1 and Clause 4, Article 25 of Circular 86/2024/TT-BTC to ensure that the information is consistent with the National Population Database.
+ Business households, households, and individuals are allowed to use personal identification numbers instead of tax codes from the date the business registration agency issues the Certificate of Business Registration for changes, or the tax authority notifies the results of the match in accordance with the National Population Database.
+ Tax authorities monitor and manage all data of business households, households, individuals, and data on family deduction registration of dependents using personal identification numbers.
- In case the individual has been granted more than 01 tax code:
+ Individuals must update personal identification information for issued tax codes so that the tax authority can integrate tax codes into personal identification numbers, and merge taxpayer tax data according to personal identification numbers.
+ The previously issued tax code has tax registration information matching the National Population Database converted by the tax authority to a personal identification number, without arising administrative procedures for taxpayers when converting.
+ Taxpayers are allowed to look up previously issued tax codes and tax obligations according to each tax code issued when logging in to use electronic tax services through a level 2 electronic identification account (VNEID).
+ When the tax code has been integrated into the personal identification number, the invoices, documents, tax records, and other legally valuable documents that have been established using the personal tax code information will continue to be used to carry out tax administrative procedures, proving the implementation of tax obligations without having to adjust the tax code information on the invoices, documents, and tax records to the personal identification number.
- In case the business household or individual has a business location
+ The tax authority will not issue separate tax codes to business locations of business households and individuals from July 1, 2025. Business households and individuals using only the personal identification number of the representative of the business household or individual as a tax code to declare and pay taxes to the tax authority where they do business in accordance with the provisions of the law on tax management.
+ The tax code that was previously issued to the business location was converted by the tax authority to a personal identification number, without arising administrative procedures for taxpayers when converting.
+ Taxpayers are allowed to look up tax obligations according to each tax code of the previously granted business location when logging in to use electronic tax services through a level 2 electronic identification account (VNEID).
