The Power of Personal Identification Numbers: Unlocking a Secure and Efficient Future

According to the Law on Tax Administration No. 38/2019/QH14 and Circular 86 of the Ministry of Finance, the Individual Identification Number will officially replace the Tax Code for households, business households, individual business households, and other individuals.

The subjects of application are individuals with taxable personal income tax; individuals who are dependents according to the law on personal income tax; representatives of households, business households, and individual business households; organizations, households, and other individuals with obligations to the state budget.

The Tax Department of Area I (managing Hanoi and Hoa Binh) noted three situations in the transition to using the Individual Identification Number instead of the Tax Code.

First, for taxpayers who were assigned a tax code before July 1st and whose tax registration information matches the population data, the tax authority will automatically update their information. These taxpayers can use their Individual Identification Number instead of their current tax code without any additional procedures.

From this point on, all activities related to tax adjustments, supplementary tax obligations, and dependent deductions will be carried out using the Individual Identification Number.

Second, if the tax registration information does not match or is incomplete compared to the national population data, the tax authority will change the taxpayer’s tax code status to “awaiting Individual Identification Number information update.”

In this case, taxpayers need to proactively carry out the procedure for changing tax registration information as guided in Article 25 of Circular 86/2024/TT-BTC to ensure data matching. Only after the reconciliation is completed can the Individual Identification Number be officially used to replace the tax code.

Third, for individuals who have been assigned more than one tax code, taxpayers need to proactively update their Individual Identification Number for all existing tax codes.

The tax authority will integrate and consolidate all tax data into a single Individual Identification Number based on the identification information. This consolidation does not affect the legality of invoices, documents, or tax records created previously. Taxpayers can still use documents with the old tax code to carry out tax administrative procedures without needing to adjust the information.

To check the status of tax data reconciliation with the National Population Database, taxpayers can look up information on the portal of the General Department of Taxation at www.gdt.gov.vn, or through the Electronic Tax Portal at thuedientu.gdt.gov.vn, or via electronic tax applications such as iCaNhan and eTaxMobile if they have an electronic transaction account with the tax authority.

In case of detecting inaccurate information, taxpayers should immediately contact the directly managing tax authority or the Tax Department of their place of residence for guidance on updating and adjusting accurate information.