Will use personal identification number instead of tax code
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According to the provisions of Clause 7, Article 35 of the Law on Tax Administration No. 38/2019/QH14, when personal identification codes are issued to all residents, personal identification codes will be used instead of tax codes.
A tax code is a series of 10 or 13 digits and other characters issued by the tax authority to taxpayers for tax management purposes.
Meanwhile, according to the 2014 Law on Citizen Identification, the personal identification number is the citizen's Citizen Identification number, established from the National Population Database, used to connect, update, share, and exploit citizen information in the National Population Database and specialized databases.
Will use personal identification number instead of tax code
Thus, according to the above provisions of the Law on Tax Administration, when every citizen has a personal identification number, he/she can use the personal identification number instead of the tax code.
In addition, the personal identification number will also be used instead of copies of identification documents (ID card, citizen identification card, passport and other personal identification documents) when people go through procedures related to housing and real estate business.
However, it can only be used instead if a personal identification number has been issued and the national population database, investment registration database, and business registration database are connected and operated (according to Clause 2, Article 4 of Decree 30/2021/ND-CP).
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