From July 1, 2025, will TINs be replaced by personal identification numbers in Vietnam?

From July 1, 2025, will TINs be replaced by personal identification numbers in Vietnam?

Pursuant to Article 38 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the regulation on implementation effectiveness is as follows:

Effective Date of Implementation

1. This Circular shall enter into force from February 6, 2025, replacing Circular No. 105/2020/TT-BTC dated December 3, 2020, of the Ministry of Finance, providing guidance on taxpayer registration, except as provided in clause 2 of this Article.

2. TINs issued by the tax authorities for individuals, households, and business households will be valid until June 30, 2025. From July 1, 2025, taxpayers, tax administration agencies, and other agencies, organizations, and individuals related to the use of TINs as regulated in Article 35 of the Law on Tax Administration shall implement the use of personal identification numbers in place of TINs.

3. In cases where the documents referenced in this Circular are amended, supplemented, or replaced, the new amended, supplemented, or replaced documents shall be followed.

Thus, from July 1, 2025, taxpayers, tax administration agencies, and other related parties involved in the use of TINs pursuant to Article 35 of the Law on Tax Administration 2019 will proceed to replace TINs with personal identification numbers.

From July 1, 2025, will TINs be replaced by personal identification numbers in Vietnam? (Image from the Internet)

What are regulations on the use of TINs in Vietnam?

Based on Article 35 of the Law on Tax Administration 2019, the use of TINs is regulated as follows:

- Taxpayers must enter the issued TIN on invoices, documents, and materials while conducting business transactions; opening deposit accounts at commercial banks or other credit institutions; filing taxes, paying taxes, receiving tax exemptions, reductions, refunds, non-collection, registering customs declarations, and conducting other tax-related transactions for all obligations to the national budget, even if the taxpayer operates production and business in multiple localities.

- Taxpayers must provide their TIN to the agencies or organizations concerned or indicate it in documents when performing administrative procedures through the single-window mechanism with tax management agencies.

- Tax management agencies, the State Treasury, commercial banks coordinating in revenue collection for the state budget, and organizations authorized by tax authorities to collect taxes shall use the taxpayer’s TIN in tax management and collection for the state budget.

- Commercial banks and other credit institutions must record the TIN in account opening documents and transaction documents through the taxpayer's account.

- Other organizations and individuals involved in tax management shall use the TIN issued to the taxpayer when providing information related to determining tax obligations.

- When Vietnamese parties make payments to organizations or individuals conducting cross-border business activities through a digital intermediary platform without a presence in Vietnam, they must use the issued TIN for such organizations or individuals to withhold and pay on their behalf.

What are cases of TIN deactivation in Vietnam?

Based on clauses 1 and 2 of Article 39 of the Law on Tax Administration 2019, the TIN will be deactivated in the following cases:

(1) Taxpayer registration along with enterprise registration, cooperative registration, and business registration shall deactivate the TIN's effectiveness under one of the following conditions:

- deactivation of business activities or dissolution, bankruptcy;

- Revocation of the enterprise registration certificate, cooperative registration certificate, or business registration certificate;

- Division, merger, or consolidation.

(2) Taxpayer registration directly with the tax authorities shall deactivate the TIN's effectiveness under one of the following conditions:

- deactivation of business activities where no tax obligations arise for non-business organizations;

- Revocation of business registration certificates or equivalent licenses;

- Division, merger, or consolidation;

- Notification by tax authorities that the taxpayer is not operating at the registered address;

- The individual dies, goes missing, or loses civil capacity according to the legal provisions;

- Foreign contractors upon contract completion;

- Contractors or investors participating in petroleum contracts upon contract completion or transferring all rights to participate in the petroleum contract.

Vietnam: What does the application for TIN deactivation include?

Based on clause 4 of Article 39 of the Law on Tax Administration 2019, the application for TIN deactivation includes:

- A written request to deactivate the TIN;

- Other related documents.