Will use personal identification number instead of tax code

The Ministry of Finance has just issued Circular 86/2024/TT-BTC dated December 23, 2024 regulating tax registration.

Circular 86/2024/TT-BTC takes effect from February 6, 2025, replacing Circular 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance guiding tax registration.

The subjects of application in Circular 86 include taxpayers; tax administration agencies; tax administration officials; state agencies, organizations and other individuals related to tax administration regarding tax registration.

Specifically, tax codes issued by tax authorities to individuals, households, and business households will be implemented until June 30, 2025.

From July 1, 2025, taxpayers, tax authorities, other agencies, organizations and individuals related to the use of tax codes as prescribed in Article 35 of the Law on Tax Administration shall use personal identification numbers instead of tax codes.

Accordingly, the tax code for households, business households and individuals is the tax code issued by the tax authority in the prescribed cases; is the personal identification number issued by the Ministry of Public Security in accordance with the law on identification in cases where the personal identification number is used instead of the tax code as prescribed.

The personal identification number of a Vietnamese citizen issued by the Ministry of Public Security in accordance with the law on identification is a 12-digit natural number sequence used instead of the tax code of an individual taxpayer or dependent as prescribed in points k, l, n, clause 2, Article 4 of this Circular.

At the same time, the personal identification number of the household representative, business household representative, or business individual is also used instead of the tax code of that household, business household, or business individual.