REPLACEMENT OF TAXPAYER IDENTIFICATION NUMBER BY PERSONAL IDENTIFICATION NUMBERFROM FEB 06, 2025, MUST TAXPAYER UPDATE INFORMATION?

Starting from February 06, 2025, the personal identification number will replace taxpayer identification number in certain cases, reflecting a significant step in administrative reform, procedural simplification, and enhanced transparency in tax management in Vietnam. Does this change require taxpayers to update their information to align with the new database, ensuring the efficient and accurate fulfillment of their tax obligations?

Personal identification number of Vietnamese citizens will replace taxpayer identification number from February 06, 2025

Pursuant to the effective provisions of Circular 86/2024/TT-BTC on tax registration, the use of Vietnamese citizens’ personal identification number in place of taxpayer identification number will be implemented from February 06, 2025. The personal identification number, in this context, is defined as a 12-digit natural number issued by the Ministry of Public Security in accordance with regulations on citizen identification.

The applicable subjects include taxpayers who are individuals earning taxable personal income (excluding business individuals); individuals classified as dependents under personal income tax regulations; organizations, households, and other individuals with obligations to the state budget, as specifically outlined in Points k, l, and n, Clause 2, Article 4 of this Circular.

For households, household businesses, and business individuals, the tax identification number will be replaced by the personal identification number of the household representative, household business representative, or business individual.

From July 01, 2025, the personal identification number will be fully and uniformly implemented, with previously issued tax identification numbers remaining valid until June 30, 2025.

Case where the personal identification number in tax registration matches the National database

If a tax identification number has been issued before July 01, 2025, and the tax registration information of the household business representative, household representative, or individual matches the data recorded in the National population database, the personal identification number may be used in place of the taxpayer identification number from July 01, 2025, without requiring any additional procedures for updating registration information.

This regulation also applies to cases involving adjustments or supplements to tax obligations associated with a previously issued personal identification number.

Case where the personal identification number in tax registration does not match the National database

If a tax identification number has been issued before July 01, 2025, but the tax registration information of the household business representative, household representative, or individual does not match or is incomplete compared to the data recorded in the National population database, the taxpayer must update their tax registration information with the tax authorities as regulated.

The use of the personal identification number in place of taxpayer identification number will only be permitted once the information has been fully reconciled with the National population database.

Case where an individual has been issued more than one tax identification number

If an individual has been issued more than one taxpayer identification numbers, the taxpayer is required to update their personal identification number for each assigned taxpayer identification number. Upon completion of this process, the tax authorities will integrate all taxpayer identification numbers into the individual’s personal identification number and consolidate their tax records under the taxpayer identification numbers.

Invoices, documents, tax records, and other legally valid papers that were previously issued using the individual’s taxpayer identification numbers will remain valid for tax administrative procedures and as proof of tax obligations. There will be no requirement to amend these documents to reflect the personal identification number once the integration process is completed.

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