The personal identification number shall supersede the tax code for business households and individuals starting from July 1st

Pursuant to Circular 86/2024/TT-BTC issued by the Ministry of Finance, effective July 1, 2025, the personal identification number (PINs) shall supersede the Tax Identification Number (TINs) for household businesses, households and individuals in the following circumstances:

Article 39 of Circular 86/2024/TT-BTC stipulates:

1. In cases where household businesses, households and individuals that are eligible to use PINs instead of TINs, have been issued with TINs before July 1, 2025, and taxpayer registration information of representatives of the household businesses, households and individuals matches the personal information stored in the national population database:

– The household businesses, households and individuals may use their PINs instead of TINs starting from July 1, 2025, including the adjustments and supplementations to tax obligations arising according to the previously issued TINs.

– At the same time, the tax authorities shall monitor and manage all data of household businesses, households and individuals, and data for personal deduction registration of dependents using PINs.

2. In cases where household businesses, households and individuals have been issued with TINs before July 01, 2025 but taxpayer registration information of representatives of the household businesses, representatives of households, and individuals does not match personal information stored in the national population database or is inadequate:

– Tax authorities shall change the status of TINs of the household businesses, households and individuals to status No. 10 “TINs awaiting update of PINs”.

– Taxpayers shall follow procedures for changing taxpayer registration information with tax authorities according to the provisions of clause 1, clause 4 Article 25 hereof to ensure that the information provided matches that in the national population database before using PINs instead of TINs according to the provisions of clause 2 Article 38 hereof.

3. In cases where individuals have been issued with multiple TINs:

– Taxpayers shall update PINs for the issued TINs for tax authorities to integrate these TINs into PINs and consolidate tax data of taxpayers according to the taxpayers’ PINs.

– When TINs have been integrated into PINs, invoices, vouchers, tax documentation and other documents of legal validity that have been made using TINs of the individuals shall continue to be used in tax-related administration procedures, used to prove the fulfilment of tax obligations without having to replace TINs on the invoices, vouchers, tax documentation with PINs.

4. Circumstances in which the PINs may be utilized as a substitute for the TINs include:

PINs of Vietnamese citizens issued by the Ministry of Public Security according to the provisions of law on identification, consisting of a natural number sequence of 12 digits, shall be used in place of TINs of:

– Individuals earning incomes subject to personal income tax (excluding individual businesses).

– Individuals who are dependents as per the law on personal income tax.

– Other organizations, households and individuals assume liabilities to the state budget.

– PINs of the representatives of households, household businesses and individual businesses shall be used in place of TINs of the households, household businesses, and individual businesses.

• Conduct a query of taxpayer registration information

Household businesses, households and individuals shall conduct inquiries into taxpayer registration information that has been verified by tax authorities to match or not match the National population database on the General Department of Taxation’s web portal at the address: https://www.gdt.gov.vn, or on the website of electronic tax of the General Department of Taxation at the address: thuedientu.gdt.gov.vn, or on electronic tax transaction accounts of individuals in the icanhan application or eTaxMobile application (if the individuals have been issued with electronic tax transaction accounts with tax authorities).

In cases where information is incorrect, taxpayers shall communicate with their supervisory tax authorities or Sub-departments of Taxation or Regional Sub-departments of Taxation of areas where individuals reside to update correct information on the taxpayer registration system.

• Procedures for changing taxpayer registration information (according to regulations in Clause 1, Clause 4, Article 25 of this Circular):

* A household business, household or individual business changes taxpayer registration information which does not alter supervisory tax authority:

– The household business applying for taxpayer registration according to the interlinked single-window system shall, when there is any change to taxpayer registration information, make a change of taxpayer registration information together with the household business registration contents and submit it to the business registration authority.

– Households and individuals that are legally engaged in production and business of goods or services but are not required to apply for household business registration at business registration authorities as per regulations of the Government on household business; individual businesses of countries sharing land borders with Vietnam that engage in purchase, sale and barter at border marketplaces, checkpoint marketplaces, marketplaces in checkpoint economic zones) shall submit an application for changing information to the supervisory tax authority. The application consists of:

+ Application form for amendments to taxpayer registration information No. 08-MST hereto appended.

+ Copy of unexpired passport of individual in case of change, for individual business that is issued with a TIN by the tax authority according to the provisions of point a clause 4 Article 5 hereof.

* According to individuals earning incomes subject to personal income tax (excluding individual businesses); individuals who are dependents as per the law on personal income tax; other organizations, households and individuals assuming liabilities to the state budget, when changing taxpayer registration information of themselves and their dependents (including change of the supervisory tax authority), shall submit an application to the income payer or Sub-Department of Taxation or Regional Sub-Department of Taxation of the area where the individual has permanent or temporary residence permit (in case the individual does not work at the income payer or does not authorize the income payer) and comply with the provisions of Clause 4, Article 25 of this Circular.