Is it mandatory to use a personal identification number instead of a tax identification number in Vietnam?

Is it mandatory to use a personal identification number instead of a tax identification number in Vietnam?

Based on Clause 2, Article 38 of Circular 86/2024/TT-BTC stipulating the effectiveness as follows:

Effective Date

1. This Circular takes effect from February 6, 2025, replacing Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance guiding taxpayer registration, except as provided in Clause 2 of this Article.

2. The tax identification number issued by the tax authority to individuals, households, and business households shall be in force until June 30, 2025. From July 1, 2025, taxpayers and related entities such as tax management agencies, organizations, and individuals involved in the use of tax identification numbers shall use the personal identification number instead of the tax identification number as per Article 35 of the Tax Management Law.

3. In case the documents referred to in this Circular are amended, supplemented, or replaced, the new documents shall apply.

According to the above regulations, the tax identification number issued by the tax authorities to individuals, households, and business households is valid until June 30, 2025. From July 1, 2025, taxpayers are required to use a personal identification number instead of a tax identification number.

Thus, it is mandatory to use a personal identification number instead of a tax identification number from July 1, 2025.

Is it mandatory to use a personal identification number instead of a tax identification number in Vietnam? (Image from the Internet)

What is a personal identification number in Vietnam?

Based on Article 12 of the Law on Identity 2023 stipulating the personal identification number as follows:

The Personal Identification Number of Vietnamese citizens

1. The personal identification number of Vietnamese citizens is a sequence of 12 digits established by the National Population Database for each citizen of Vietnam.

2. The personal identification number is uniformly managed nationwide by the Ministry of Public Security and is established for each Vietnamese citizen, without duplication.

3. The personal identification number is used to issue identity cards, and for accessing citizens' information in the National Population Database and other national, sectoral databases, national data centers, and public service portals.

4. The Government of Vietnam stipulates the establishment, cancellation, and re-establishment of citizens' personal identification numbers.

Thus, the personal identification number is a sequence of 12 digits established by the National Population Database for citizens of Vietnam. This number is uniformly managed by the Ministry of Public Security nationwide for each citizen, ensuring no duplication among individuals.

Additionally, Article 18 of the Law on Identity 2023 stipulates as follows:

Contents Displayed on the Identity Card

1. The identity card contains information printed on the card and encrypted information storage.

2. Information printed on the identity card includes:

a) The national emblem of the Socialist Republic of Vietnam;

b) The phrase “SOCIALIST REPUBLIC OF VIETNAM, Independence - Freedom - Happiness”;

c) The word “IDENTITY”;

d) Facial image;

dd) Personal identification number;

e) Full name;

g) Date of birth;

h) Gender;

i) Place of birth registration;

k) Nationality;

l) Place of residence;

m) Date of issuance; expiration date;

n) Place of issuance: Ministry of Public Security.

...

According to the above regulations, the information printed on the identity card includes the personal identification number, meaning the identity card number is the personal identification number.

Can individuals without a personal identification number register for taxes in Vietnam?

Based on Clause 4, Article 40 of Circular 86/2024/TT-BTC (effective from February 6, 2025) stipulates as follows:

Responsibilities of Implementation

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3. The tax authorities are responsible for restoring the tax identification number of taxpayers to rectify errors made by the tax authorities when ending the validity of a taxpayer's tax identification number not according to the legal provisions on tax management, or improperly handling the termination of the tax identification number's validity, or restoring the taxpayer’s tax identification number for activities requiring a tax identification number when additional obligations to the state budget arise due to decisions by competent authorities after the tax identification number validity has been ended by the tax authorities.

4. Taxpayers, organizations, and individuals covered by this Circular must fulfill all instructive guidelines in this Circular.

In case a Vietnamese citizen has not been issued a personal identification number, said individual must contact the local police office to have their information recorded in the National Population Database and be issued a personal identification number before proceeding with taxpayer registration as stipulated in this Circular.

Should there be any issues during the implementation, organizations or individuals are advised to promptly contact the Ministry of Finance for review and resolution./.

According to the above regulations, if an individual who is a Vietnamese citizen has not been issued a personal identification number, such an individual will not be able to proceed with taxpayer registration. To perform taxpayer registration, the individual must contact the local police office to have their information collected into the National Population Database and be issued a personal identification number before proceeding with the taxpayer registration process.