Use personal identification number instead of tax code
From July 1, 2025, the personal identification number will be used to replace the tax code for households, business households, business individuals and individuals, according to the provisions of Clause 7, Article 35 of the Law on Tax Administration No. 38/2019/QH14 and Article 7 of Circular 86/2024/TT-BTC.
The replacement is to implement Project 06 of the Prime Minister on developing the application of population data, while ensuring that taxpayer data is synchronized and connected between the tax authority system and the national population database.
People only need to use a row of numbers on their citizen identification card (individual identification number) to fulfill their tax obligations, instead of having a separate tax code as before. This contributes to simplifying administrative procedures and reducing paperwork for people and businesses.
According to the tax authority, each individual only has a single tax code. Taxpayers will not need to carry out any procedures if the information is consistent with the population database. In case the information is not consistent, it is necessary to update before continuing to use the tax code.
Points to note for taxpayers
First, the subjects eligible to use personal identification numbers instead of tax codes of taxpayers include:
Individuals with income subject to personal income tax; Individuals who are dependent according to the provisions of the law on personal income tax; Representatives of households, business households, and individual business entities; Organizations, households, and other individuals with obligations to the State budget.
Second, the implementation of the tax code to the personal identification code from 01.7.2025 (Pursuant to Article 39 of Circular 86/2024/TT-BTC):
In case the taxpayer has been granted a tax code before July 1, 2025 and the tax registration information of the business household representative, household representative or individual is consistent with the data of the national database on population, from July 1, 2025, the personal identification number will be officially used to replace the tax code. This replacement applies to all arising tax obligations, adjustments or supplements related to previously issued tax codes.
At the same time, the tax authority will use personal identification numbers to manage all tax data of business households, households and individuals, including information on registration for family deductions for dependents.
In case the taxpayer has been granted a tax code before July 1, 2025 but the tax registration information of the business household, household or individual representative does not match or is incomplete compared to the data in the national population database, the tax code will be changed by the tax authority to a state of "waiting for updated personal identification information".
In this case, taxpayers are required to carry out procedures to change tax registration information according to the provisions of Article 25 of Circular 86/2024/TT-BTC. The update must be completed and ensure compliance with population data to be able to use the personal identification number instead of the tax code as prescribed in Article 38 of this Circular.
In case an individual has been issued more than one tax code, the taxpayer must update personal identification information for all issued tax codes. On that basis, the tax authority will integrate and merge these tax codes into a single personal identification number, to ensure unified and complete tax data management.
After integration, invoices, documents, tax records or documents with legal value issued before will continue to be used in tax administrative procedures, without the need to edit the tax code information to the personal identification number.
Taxpayers can look up the status of matching information between tax data and the national population database at https://www.gdt.gov.vn, https://thuedientu.gdt.gov.vn, or through the icanhan and eTaxMobile applications if they already have an electronic transaction account with the tax authority.
