From July 1, 2025, the personal identification number will be used instead of the tax identification number.

The above regulations are based on Clause 7, Article 35 of the Law on Tax Administration No. 38/2019/QH14 and Article 7 of Circular No. 86/2024/TT-BTC guiding the Law on Tax Administration.

Accordingly, in order to ensure that taxpayer data on the Tax Authority System is synchronized and connected to the National Population Database in accordance with the Prime Minister's Decision No. 06/QD-TTg on the use of personal identification numbers instead of tax identification numbers, the Tax Department has issued the following guidelines and notes for taxpayers:

+The first,The entities that may use personal identification numbers instead of tax identification numbers include: individuals with income subject to personal income tax; individuals who are dependents as defined by the law on personal income tax; representatives of households, business households, and individual businesses; and other organizations, households, and individuals with obligations to the state budget.

+Monday,The conversion of tax identification numbers to personal identification numbers from July 1, 2025, according to Article 39 of Circular 86/2024/TT-BTC, has three possible scenarios:

1.Case of a personpay taxesThe tax identification number has been issued, and the tax registration information matches the individual's information stored in the National Population Database.:In the case of business households, family households, and individuals who are eligible to use personal identification numbers instead of tax identification numbers as stipulated in Clause 5, Article 5 of Circular 86/2024/TT-BTC, and who were issued tax identification numbers before July 1, 2025, and whose tax registration information matches the personal information stored in the National Population Database:

- Household businesses, family businesses, and individuals may use their personal identification number instead of their tax identification number starting from July 1, 2025, including adjustments and additions to tax obligations arising from previously issued tax identification numbers.

- Simultaneously, the tax authorities monitor and manage all data of business households, family households, and individuals, as well as data on dependents' personal allowance registrations, using their individual identification numbers.

2.In cases where the taxpayer already has a tax identification number, the tax registration information does not match or is incomplete compared to the personal information stored in the National Population Database..

In cases where a business household, family household, or individual was issued a tax identification number before July 1, 2025, but the tax registration information does not match or is incomplete compared to the individual's information stored in the National Population Database:

- The Tax Authority updates the tax identification number status of business households, family households, and individuals to status 10 "Tax identification number awaiting update of personal identification number information".

- Taxpayers must complete the procedure for changing tax registration information with the Tax Authority as prescribed in Clauses 1 and 4 of Article 25 of Circular 86/2024/TT-BTC to ensure that the information matches the National Population Database before using the personal identification number instead of the tax code as prescribed in Clause 2, Article 38 of Circular 86/2024/TT-BTC.

3.In cases where an individual is issued more than one tax identification number.

In cases where an individual has been issued more than one tax identification number, the taxpayer must update the personal identification number information for all issued tax identification numbers so that the Tax authorities can integrate the tax identification numbers into the personal identification number, consolidating the taxpayer's tax data according to the personal identification number.

Once the tax identification number has been integrated into the personal identification number, invoices, documents, tax records, and other legally valid papers that have been created using the individual's tax identification number can continue to be used to carry out administrative tax procedures and prove the fulfillment of tax obligations without having to adjust the tax identification number information on invoices, documents, and tax records to the personal identification number.

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Household businesses, households, and individuals can check whether their tax registration information matches the national population database by the tax authorities, or if it does not match, on the General Department of Taxation's electronic portal at the following address:https://www.gdt.gov.vn, or on the General Department of Taxation's e-Tax website at thuedientu.gdt.gov.vn, or on the individual's electronic tax transaction account in the icanhan or eTaxMobile application (if the individual has been granted an electronic tax transaction account with the Tax authority).

In case of incorrect information, taxpayers should contact the directly managing tax authority or the local tax office or regional tax office where the individual resides to update the accurate information in the Tax Registration Application System. In accordance with the above regulations, households, business households, individual businesses, and individuals should proactively check and update their information early to avoid any disruption to their tax obligations after July 1, 2025.