Is a new TIN required when changing ID cards in Vietnam?

Is a new TIN required when changing citizen ID cards in Vietnam?

According to Clause 3, Article 30 of the Law on Tax Administration 2019 regarding the issuance of TINs as follows:

Taxpayer registration subjects and TIN issuance

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3. The issuance of TINs is regulated as follows:

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b) An individual shall be granted one unique TIN to be used throughout their lifetime. Dependents of the individual shall be granted TINs for the purpose of deducting personal circumstances from the personal income taxpayer's obligations. The TIN granted to a dependent simultaneously serves as the individual's TIN in cases where the dependent incurs obligations to the state budget;

An individual is not allowed to have multiple TINs; one individual is granted only one unique TIN throughout their lifetime.

Additionally, Official Dispatch 896/TCT-KK of 2016 provides guidance on issuing TINs for individuals subject to personal income tax by the General Department of Taxation as follows:

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In cases where an individual who has already been issued a personal income TIN subsequently changes their registered permanent residence outside the province or centrally-run city, and is issued a new citizen ID card and new identity number based on the provincial or city government they move to, or is assigned a personal identification number according to the Law on Citizens' Identity No. 59/2014/QH13, that individual must update their taxpayer registration information in accordance with the current tax administration laws. They are not allowed to be issued a new personal income TIN based on their new citizen ID card or new personal identification number.

If the local tax authority where the taxpayer moves to has issued a new TIN based on the new citizen ID card or personal identification number, it must revoke the wrongly issued TIN, and concurrently guide and support the taxpayer to use the previously issued TIN to declare, pay, or deduct arising incomes as per current tax laws.

When there is a change in personal information such as an citizen ID card, the individual must update their taxpayer registration information according to the law; a new TIN cannot be issued.

Thus, an individual who has been issued a TIN is not granted a new one when changing their citizen ID card.

Note: In cases where an individual has two TINs, they must terminate the effectiveness of the personal income TIN issued later, and only use the first issued TIN to declare, pay, or deduct arising incomes in accordance with current tax laws.

Is a new TIN required when changing ID cards in Vietnam? (Image from the Internet)

What are regulations on the use of TINs in Vietnam?

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

- Taxpayers must:

+ Record the issued TIN on invoices, documents, and evidentiary materials when conducting business transactions;

+ Open savings accounts at commercial banks or other credit institutions;

+ File taxes, pay taxes, apply for tax exemptions, reductions, refunds, non-collection of taxes, register customs declarations, and conduct other tax-related transactions for all obligations to be paid to the state budget, even when taxpayers operate production and business activities in several different regions.

- Taxpayers must provide their TINs to the relevant agencies or organizations, or note the TIN on documentation when executing administrative procedures through the one-stop-shop mechanism with the tax management agency.

- Tax management agencies, the State Treasury, commercial banks coordinating state budget revenue collection, and organizations authorized by the tax agency to collect taxes must use taxpayers' TINs in tax management and collection into the state budget.

- Commercial banks and other credit institutions must record the TINs in account-opening dossiers and transactional documents through taxpayers' accounts.

- Other organizations and individuals participating in tax management must use taxpayers' assigned TINs when providing information related to tax obligation determination.

- When Vietnamese entities pay foreign organizations or individuals with cross-border business activities through digital intermediary platforms without a presence in Vietnam, the assigned TIN must be used for deduction and substitution of tax payments.

- When personal identification numbers are issued to the entire population, personal identification numbers shall replace TINs.

What are the responsibilities of taxpayers in providing information in Vietnam?

According to Article 97 of the Law on Tax Administration 2019, the responsibilities of taxpayers in providing information are:

Responsibilities of taxpayers in providing information

1. Provide complete, accurate, truthful, and timely information in tax files, and information related to determining tax obligations as requested by the tax management agency.

2. Provide information in writing or through network connections with the information systems of the tax management agency as requested.

Thus, the responsibilities of taxpayers in providing information include:

- Providing complete, accurate, truthful, and timely information in tax files, and information related to determining tax obligations as requested by the tax management agency.

- Providing information in writing or through network connections with the information systems of the tax management agency as requested.