Is the personal identification number the same as the ID card number?

Vietnam: Is the personal identification number the same as the ID card number?

Pursuant to Article 12 of the Law on Identification 2023, the regulations regarding the personal identification number are as follows:

Personal identification number of Vietnamese citizens

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

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

3. The personal identification number of Vietnamese citizens is used for issuing ID cards, accessing citizen information in the National Population Database and various national databases, specialized databases, national data centers, public service portals, and administrative procedure systems.

4. The Government of Vietnam regulates the establishment, cancellation, and re-establishment of personal identification numbers for Vietnamese citizens.

Additionally, Article 18 of the Law on Identification 2023 specifies the following:

Contents displayed on the ID card

1. The ID card contains information printed on the card and an information storage component that is encrypted.

2. Information printed on the ID card includes:

a) The National Emblem of the Socialist Republic of Vietnam;

b) The line "SOCIALIST REPUBLIC OF VIETNAM, Independence - Freedom - Happiness";

c) The line "IDENTITY";

d) Face photograph;

dd) Personal identification number;

e) Surname, middle name, and given name at birth;

g) Date, month, year of birth;

h) Gender;

i) Place of birth registration;

k) Nationality;

l) Place of residence;

m) Date, month, year of card issuance; date, month, year of expiration;

n) Place of issuance: Ministry of Public Security.

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Through the above regulations, it can be seen that the personal identification number of Vietnamese citizens is a sequence of 12 natural digits established by the National Population Database for Vietnamese citizens, uniformly managed nationwide by the Ministry of Public Security and established for each Vietnamese citizen, without duplication. Notably, the personal identification number is used for issuing ID cards and is printed on the ID card.

Thus, the personal identification number is also the ID card number.

Is the personal identification number the same as the ID card number? How will Vietnamese citizens without a personal identification number perform tax registration procedures from July 1, 2025? (Image from the Internet)

From July 1, 2025, how will Vietnamese citizens without a personal identification number perform tax registration procedures?

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

Implementation responsibilities

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4. Taxpayers, organizations, and individuals involved who are subjects of this Circular shall fully comply with the guidelines in this Circular.

In cases where individuals who are Vietnamese citizens have not been issued a personal identification number, they must contact the local police station to collect information for the National Population Database and be issued a personal identification number before performing tax registration procedures as per the provisions of this Circular.

During the implementation process, if there are any obstacles, organizations and individuals are requested to promptly report them to the Ministry of Finance for resolution./.

In addition, pursuant to Clause 2, Article 38 of Circular 86/2024/TT-BTC regarding the effective implementation:

Effective implementation

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 tax registration, except as provided for in Clause 2 of this Article.

2. TINs issued by tax authorities for individuals, households, and business households shall be used until June 30, 2025. From July 1, 2025, taxpayers, tax management authorities, agencies, organizations, and individuals related to the use of TINs under the provisions of Article 35 of the Tax Administration Law shall use personal identification numbers in place of TINs.

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Thus, from July 1, 2025, taxpayers must use personal identification numbers in place of TINs. In cases where individuals who are Vietnamese citizens do not have a personal identification number and wish to perform tax registration, they should proceed as follows:

(1) Individuals must contact the local police station to provide information for the National Population Database and be issued a personal identification number before performing tax registration.

(2) After obtaining the personal identification number, the individual must conduct tax registration using the newly issued personal identification number.

Vietnam: What does the first-time tax registration application include?

According to Article 31 of the Tax Administration Law 2019, the contents of the first-time tax registration application are as follows:

(1) For taxpayers registering for business, cooperative, or commercial registration, the tax registration application is the business registration, cooperative registration, or commercial registration application as prescribed by law.

(2) For taxpayers who are organizations registering directly with tax authorities, the tax registration application includes:

- tax registration declaration;

- A copy of the establishment and operation license, decision on establishment, investment registration certificate, or other equivalent documents issued by a competent authority that are still valid;

- Other related documents.

(3) For taxpayers who are households, business households, or individuals registering directly with tax authorities, the tax registration application includes:

- tax registration declaration or tax declaration form;

- Copy of identity card, copy of citizen ID card, or copy of passport;

- Other related documents.