From July 1st, the personal identification number issued under the Law on ID Attributes will replace the tax codes of Vietnamese individuals. The personal identification numbers of representatives of households, business households, and individual businesses will also be used in place of tax codes.
The Tax Department of the Ministry of Finance has sent an urgent dispatch to the Tax Offices regarding the implementation of using identification numbers instead of tax codes and the use of electronic identification accounts of organizations in electronic tax transactions.
Enterprises carry out organizational identity registration.
In cases where, by July 1st, taxpayers have not been issued electronic identification accounts (such as foreigners or those waiting for issuance), they will continue to fulfill their tax obligations through electronic tax accounts if they meet the provisions of the Law on Tax Administration and the Law on Electronic Transactions. This is a temporary measure until taxpayers are issued electronic identification accounts according to the plan of the Ministry of Public Security.
For organizations that are not eligible for electronic identification accounts, they will continue to perform electronic tax procedures according to the current regulations.
The Tax Department requests that the Tax Offices expedite the progress of reviewing and standardizing the tax registration information of individuals to facilitate the transition from the issued tax codes to the use of personal identification numbers; and for heads/businesses registering for taxes, to serve authentication with the Ministry of Public Security for organizational identity issuance.
“Ensure that the tax procedures of taxpayers are not interrupted after the transition,” the Tax Department requires.
Mr. Nguyen Duc Huy, Deputy Head of the Professional Division, Tax Department, noted that to avoid being denied an electronic identification account, enterprises need to ensure that the declared information matches the data registered with the tax authorities, the business registration agency, cooperatives, and partnerships.
The mandatory matching information includes: name, tax code, date of establishment, address of headquarters, full name, and personal identification number of the legal representative or head of the organization.
In addition, taxpayers should proactively check and verify information on the electronic tax lookup website (https://tracuunnt.gdt.gov.vn) or contact the tax authorities directly to update their information promptly.
