The transition from individual tax identification numbers and business household tax codes to the use of personal identification numbers marks a significant step in the modernization of tax administration. This policy not only streamlines administrative procedures but also aligns with the National Population Data and Electronic Identification Development Scheme, implemented under Decision No. 06/QĐ-TTg dated January 6, 2022, of the Prime Minister.
Accordingly, each individual, including individual business operators, will use their 12-digit personal identification number (PIN), to replace previously issued tax codes. This unification is expected to enhance convenience, transparency, and efficiency in financial administration.
Implementation Timeline and Scope of Application
Pursuant to Clause 2, Article 38 of Circular No. 86/2024/TT-BTC on tax registration:
“2. Tax identification numbers issued by tax authorities to individuals, households, and household businesses shall remain valid until June 30, 2025.
From July 1, 2025, taxpayers, tax authorities, and other relevant organizations and individuals shall use personal identification numbers in lieu of tax identification numbers as prescribed in Article 35 of the Law on Tax Administration.”
In comparison, Article 35(7) of the Law on Tax Administration 2019 states:
“7. When personal identification numbers are issued to the entire population, such numbers shall be used in place of tax identification numbers.”
It is important to note that a personal identification number for Vietnamese citizens is a 12-digit numeric code issued by the Ministry of Public Security in accordance with the law. This number will replace the taxpayer identification number of the individual.
Furthermore, the identification number of the individual who acts as the representative of a household, household business, or individual business is also used as the tax identification number of that respective entity.
Specifically, under Clause 5, Article 5 of the aforementioned Circular, the following entities are required to transition:
i) Households and individuals engaged in the production or trading of goods and services under the law, but who are not required to register their household business through business registration agencies in accordance with Government regulations; Individual traders from countries sharing a land border with Vietnam who engage in the buying, selling, or exchanging of goods at border markets, checkpoint markets, or markets in border-gate economic zones;
k) Individuals earning taxable income under personal income tax law (excluding individual business operators);
l) Individuals considered dependents under the Law on Personal Income Tax;
n) Organizations, households, and individuals with obligations to the state budget.
Cases Where PINs Will Be Used in Lieu of Tax Codes as of July 1, 2025
— Household businesses, households, and individuals who were issued tax identification numbers prior to July 1, 2025, and whose registered tax information matches the data stored in the National Population Database:
- Will use their personal identification numbers in place of their tax codes from July 1, 2025 onward, including for adjustments or new tax obligations arising from previously issued tax codes.
- The tax authorities will manage and monitor all relevant data, including registration information on dependent family members for personal deductions, using the personal identification number.
— Household businesses, households, and individuals who were issued tax identification numbers prior to July 1, 2025, but whose registered tax information does not match or is incomplete when compared to the National Population Database:
- The tax authority shall update the status of the tax identification number to code “10” – “Tax code pending update of personal identification number (PIN) information.”
- The taxpayer must complete the procedures to update tax registration information with the tax authority in accordance with Clauses 1 and 4, Article 25 of Circular No. 86/2024/TT-BTC, in order to ensure the registered information matches the data stored in the National Population Database before the transition to using the PIN can take place.
Specifically, Article 25 provides the locations and documentation required for changes to tax registration information as follows:
- For household businesses, households, and individual businesspersons who change tax registration information without changing the managing tax authority:
a) Household businesses registering for tax through the one-stop-shop mechanism must update their tax registration information simultaneously with changes to their business registration details with the business registration authority.
b) Households and individual businesspersons as referred to in Point i, Clause 2, Article 4 of this Circular shall submit a dossier to their directly managing tax authority. The dossier includes:
- The tax registration information adjustment form, Form No. 08-MST issued together with this Circular;
- A valid copy of the individual’s passport (if the tax information on such passport has changed), applicable in cases where the tax code was issued by the tax authority under Point a, Clause 4, Article 5 of this Circular.
- For individuals as specified in Points k, l, and n, Clause 2, Article 4 of this Circular (including cases where the managing tax authority is changed):
a) If submitting through the income-paying organization, the dossier includes:
- A letter of authorization, Form No. 41/UQ-ĐKT issued together with this Circular (if the individual has not previously authorized the income-paying organization);
- A valid copy of the individual’s or dependent’s passport (if there is a change in tax-related information as per Point a, Clause 4, Article 5);
- The income-paying organization is responsible for compiling changes to the individual’s tax information in Form No. 05-ĐK-TH-TCT, and for dependent changes in Form No. 20-ĐK-TH-TCT, and submitting these to the tax authority managing the income-paying organization.
b) If submitting directly to the tax authority, the dossier includes:
- The tax registration information adjustment form: Form No. 08-MST or Form No. 20-ĐK-TCT, issued together with this Circular;
- A valid copy of the individual’s or dependent’s passport (if there is a change in tax-related information, as provided in Point a, Clause 4, Article 5).
→ Individuals in these cases must submit their dossiers to the income-paying organization or to the Sub-department of Taxation or Regional Sub-department of Taxation where the individual is registered as a permanent or temporary resident (in cases where the individual is not working for or has not authorized an income-paying organization).
— Individuals issued with more than one tax identification number:
- The taxpayer must update their citizen identification information for each tax identification number issued, so that the tax authority can integrate all tax codes under the personal identification number and consolidate the taxpayer’s tax data.
- Previously issued invoices, tax documents, and other legally valid paperwork using the individual’s prior tax identification number remain valid for administrative procedures and tax obligations and do not need to be amended.
— Tax information inquiry by households and individuals:
- Through the General Department of Taxation’s web portal at https://www.gdt.gov.vn, the e-Tax website at https://thuedientu.gdt.gov.vn, or the individual’s tax e-transaction account via the iCanhan app or eTaxMobile (if the individual has been issued a tax e-transaction account by the tax authority).
- If discrepancies are discovered, taxpayers must contact their managing tax authority, local Sub-department of Taxation, or Regional Sub-department of Taxation based on their place of residence to ensure accurate updates to the Tax Registration Application System.
The use of personal identification numbers in lieu of tax codes for individuals and household businesses is a regulatory measure aimed at improving tax administration efficiency, simplifying procedures, and ensuring consistency within the national database systems. Pursuant to current legal regulations, the alignment of the personal identification number with the tax identification number not only enables more effective oversight by tax authorities but also facilitates compliance with financial obligations in accordance with the law.
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