On the Ministry of Finance's Information Portal, readers reflected that the business has one employee with dual citizenship.
Previously, this person worked as a foreigner, used Canadian citizenship and was granted a 10-digit personal income tax identification number associated with foreign passport information.
Currently, workers have a need to switch to using Vietnamese nationality during their work process. Businesses request tax authorities to guide whether they can update tax registration information from foreign passports to passports, citizen identification cards or Vietnamese personal papers on the issued tax identification number itself or not?
The business also requested clarification that after updating tax registration information to become Vietnamese nationality, will it continue to use the tax identification number issued previously when finalizing personal income tax?
At the same time, businesses ask when tax finalization, is it possible to identify workers as foreign individuals according to their actual residence status or is it mandatory to identify them as Vietnamese individuals?
Answering this content, Da Nang City Tax Department cited the provisions of the Constitution, the Law on Tax Administration and Circular No. 86/2024/TT-BTC.
According to the tax authorities, in case a foreign individual is granted Vietnamese citizenship, from the time of having Vietnamese citizenship, that person becomes a citizen of the Socialist Republic of Vietnam.
If an individual has been granted a tax identification number to fulfill personal income tax obligations before becoming a Vietnamese citizen, they continue to use this tax identification number to fulfill tax obligations according to the provisions of the Law on Tax Administration.
Individuals carry out changes in tax registration information such as Vietnamese nationality, citizen identification number through the income-paying agency or the tax authority where they register permanent or temporary residence if they do not authorize the income-paying agency.
The dossier for changing tax registration information shall be implemented according to the provisions of Clause 4, Article 25 of Circular No. 86/2024/TT-BTC.
In case an individual authorizes an income-paying organization to register changes in tax registration information, they must notify this organization no later than 10 working days from the date the change information arises.
The income payment organization is responsible for notifying the tax management agency no later than 10 working days from the date of receiving the authorization.
Da Nang City Tax Department also said that from July 1, 2025, taxpayers will use personal identification numbers on citizen identification cards to replace personal tax codes when declaring and paying personal income tax according to regulations.
