From July 1, 2025, What are procedures for tax registration for Vietnamese citizens without a personal identification number?

From July 1, 2025, What are procedures for tax registration for Vietnamese citizens without a personal identification number?

Based on Clause 4, Article 40 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the following is stipulated:

Implementation Responsibilities

...

4. Taxpayers, organizations, and individuals concerned, subject to the application of this Circular, shall fully comply with the guidelines in this Circular.

In cases where individuals who are Vietnamese citizens have not been issued with a personal identification number, they must contact the local police authority to collect information into the National Database on Population and obtain a personal identification number before conducting tax registration procedures as per the regulations in this Circular.

During the implementation process, if there are any difficulties, it is recommended that organizations and individuals promptly report to the Ministry of Finance for consideration and resolution./.

Additionally, based on Clause 2, Article 38 of Circular 86/2024/TT-BTC stipulating the effect as follows:

Effect

1. This Circular comes into effect from February 6, 2025, replacing Circular No. 105/2020/TT-BTC dated December 3, 2020, of the Ministry of Finance guiding tax registration, except for the provisions stated in Clause 2 of this Article.

2. The taxpayer identification numbers issued by the tax authority to individuals, households, and business households shall be valid until June 30, 2025. From July 1, 2025, taxpayers, tax authorities, and other related entities must use the personal identification number as prescribed in Article 35 of the Law on Tax Administration in place of the taxpayer identification number.

...

Thus, from July 1, 2025, taxpayers must use their personal identification number instead of the taxpayer identification number. In cases where an individual is a Vietnamese citizen without a personal identification number and wants to proceed with tax registration, they should take the following steps:

(1) The individual must contact the local police authority to collect information into the National Database on Population and obtain a personal identification number before proceeding with tax registration.

(2) After obtaining a personal identification number, the individual shall conduct tax registration using the new personal identification number issued.

From July 1, 2025, What are procedures for tax registration for Vietnamese citizens without a personal identification number? (Image from Internet)

What does the initial tax registration application for Vietnamese citizens using a personal identification number instead of a taxpayer identification number include?

According to Clause 1, Article 22 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the documentation for the initial tax registration for individuals using a personal identification number in place of a taxpayer identification number is as follows:

(1) For cases involving households, individuals engaged in production or business of goods and services as stipulated by the law but not required to register as business households through the business registration authority as per the Government’s regulations on business households; individuals involved in business activities in neighboring countries conducting trade, purchasing, and exchanging goods at border markets, border checkpoint markets, and markets within border economic zones, the tax registration application includes:

An application for tax registration using Form No. 03-DK-TCT attached to Circular 86/2024/TT-BTC, or a tax declaration application as prescribed by the law on tax administration.

(2) For individuals with income subject to personal income tax (excluding business individuals) and other individuals with obligations to the state budget who pay personal income tax through income paying organizations and authorize those organizations for tax registration on behalf of individuals or dependents, the tax registration application includes:

An authorization document using Form No. 41/UQ-DKT attached to Circular 86/2024/TT-BTC.

- The income-paying organization is responsible for compiling the tax registration information of individuals into a tax registration declaration form No. 05-DK-TH-TCT attached to Circular 86/2024/TT-BTC, compiling the tax registration information of dependents into a declaration form No. 20-DK-TH-TCT attached to Circular 86/2024/TT-BTC, and sending it to the tax authority directly managing the income-paying organization.

- The income-paying organization uses the personal identification number of individuals and dependents for the calculation, declaration, and payment of taxes according to the legal provisions.

(3) For individuals with income subject to personal income tax (excluding business individuals) and other individuals with obligations to the state budget who do not pay personal income tax through income-paying organizations or do not authorize these organizations for tax registration, the tax registration application includes:

- For individuals with taxable income: A tax registration declaration using Form No. 05-DK-TCT attached to Circular 86/2024/TT-BTC.

- For dependents: A tax registration declaration using Form No. 20-DK-TCT attached to Circular 86/2024/TT-BTC.

(4) For households, individuals not covered by the above situations, tax registration is conducted through the tax declaration application, which includes:

A tax declaration application as per the legal provisions on tax management. If tax authorities and state management agencies have implemented inter-agency procedures, the tax authority bases its actions on the Information Transfer Form sent by state management agencies if no tax declaration application is available.

Note*: After the initial tax registration, if an individual starts a business activity or establishes additional business locations outside the registered business address, the individual must use their personal identification number to declare and pay taxes with the Tax Department where the business activity is taking place according to taxation law provisions.*

What are regulations on the receipt of tax registration applications in Vietnam?

According to Clause 2, Article 6 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the receipt of tax registration applications for taxpayers is regulated as follows:

(1) For paper applications:

In cases where the tax registration application is submitted in person at the tax authority, the tax official checks the tax registration application. If the application is complete as required, the tax official receives it, stamps a receipt on the tax registration application, specifies the date of receipt, and the number of documents as per the application content list, prepares a receipt for processing, and schedules the application outcome for applications that require issuance of results to the taxpayer by the tax authority, along with the processing time for each type of application received. If the application is incomplete, the tax official will not receive it and will guide the taxpayer to complete the application.

In cases where the tax registration application is sent via postal service, the tax official stamps receipt, records the date of receipt on the application, and notes the document number of the tax authority. If the application is incomplete and requires explanation, addition of information, or documents, the tax authority informs the taxpayer using Form No. 01/TB-BSTT-NNT as per Appendix 2 attached to Decree 126/2020/ND-CP within 2 (two) working days from the date of receipt of the application.

(2) For electronic tax registration applications: The receipt of applications is carried out in accordance with the provisions in Articles 13, 14 of Circular 19/2021/TT-BTC and Circular 46/2024/TT-BTC.