To synchronously deploy the use of personal identification numbers instead of tax codes (MST), the Tax Department informs and guides a number of basic contents for taxpayers (Transee) to know and implement from July 1, 2025 on the use of personal identification numbers instead of MST, Transee who are business households, households, and individuals:
First, in case the taxpayer has not been granted MST 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 No. 01/2021/ND-CP and Circular No. 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 No. 86/2024/TT-BTC.
- Taxpayers must accurately declare 03 information: Full name, date of birth, personal identification number to ensure compliance with the National Brand Certificate.
- Business households, households, and individuals are allowed to use their personal identification number as MST from the date the business registration agency issues the Business Registration Certificate, or are notified by the tax authority of the results of the match in accordance with the National Brand Information Information Information via email address or the registered phone number of the individual.
Second, in case the taxpayer has been granted MST before July 1, 2025:
a) In case the tax registration information is consistent with the personal information stored in the Google Google Google Documents:
- MST issued before July 1, 2025 is 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 MST starting from July 1, 2025, including adjustments and supplements to tax obligations arising under previously issued MST.
- Tax authorities monitor and manage all data of business households, households, individuals, and data on family deduction registration of dependents using personal identification numbers.
b) In case the tax registration information does not match the personal information stored in the Google Google Google Google:
- Tax authorities update tax code status to state 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 No. 86/2024/TT-BTC to ensure that the information is consistent with the General Database.
- Business households, households, and individuals are allowed to use personal identification numbers on behalf of the taxpayer from the date the business registration agency issues the Certificate of Business Registration of the changed business household, or are notified by the tax authority of the results of the match correctly matching the tax code via email address or the registered phone number of the individual, including adjusting and supplementing tax obligations arising according to the previously issued tax code.
- Tax authorities monitor and manage all data of business households, households, individuals, and data on family deduction registration of dependents using personal identification numbers.
c) In case the individual has been granted more than 01 (one) MST:
- Individuals must update personal identification information for taxpayers that have been granted so that the tax authority can integrate taxpayers into personal identification numbers, and merge tax data of taxpayers according to personal identification numbers.
- The previously granted tax registration information matches the tax authority's conversion to personal identification number, without arising administrative procedures for taxpayers when converting.
- Taxpayers are allowed to look up previously granted tax rates and tax obligations according to each tax rate granted 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 tax code information of the individual 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.
d) In case a business household or individual has a business location
- Tax authorities do not issue separate MST 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 doing business as a taxpayer to declare and pay taxes to the tax authority where they do business in accordance with the provisions of the law on tax management.
- MST that has been granted to a business location previously converted by the tax authority to a personal identification number, does not incur administrative procedures for taxpayers when converting.
- Taxpayers are allowed to look up tax obligations according to each tax rate of the previously granted business location when logging in to use electronic tax services through a level 2 electronic identification account (VNEID).
Third, how to record personal identification numbers in tax records:
After using the personal identification number instead of the tax code, the taxpayer must record the personal identification number in the "MST" index on the tax declaration, payment documents, invoices, personal income tax deduction records, records, documents, and other documents requiring tax declaration.
