The Ministry of Finance has just issued Circular 86, effective from February 6, 2025, replacing Circular 105 and providing detailed regulations on tax registration.
According to regulations, tax codes issued by tax authorities to individuals, households, and business households will only be used until June 30, 2025. After that, from July 1, 2025, personal identification numbers will officially replace tax codes for these subjects, including dependents.
The personal identification number is a 12-digit string issued by the Ministry of Public Security to Vietnamese citizens. In addition, the identification number of the representative of a household or business household will also be used as the tax code for the corresponding subjects.
For individuals who have not been issued a personal identification number, they need to contact the commune-level police agency to provide information, add it to the national database and receive an identification number before carrying out tax registration procedures.
Switching to a personal identification number helps overcome the situation where an individual owns multiple tax codes, which causes difficulties in tax settlement and refund. With a unique personal identification number, these problems will be effectively solved.
People who already have a 12-digit citizen identification card can use the ID number as a personal identification number. This identification number can be looked up on the VNeID application or at dichvucong.dancuquocgia.gov.vn. For children, the identification number is printed on the Birth Certificate. In particular, when using the VNeID application and selecting the "Residence Information" section, users can view the identification numbers of family members.
