Shall the tax identification number issued for individuals, households be used until June 30, 2025?

What is a tax identification number in Vietnam?

Pursuant to Clause 5, Article 3 of the 2019 Law on Tax Administration, a tax identification number (TIN) is explained as a sequence of numbers consisting of 10 or 13 digits, along with other characters, issued by the tax authorities to taxpayers for tax management purposes.

Specifically, according to Points a and b, Clause 3, Article 5 of Circular 105/2020/TT-BTC, it is stipulated:

(i) A 10-digit Tax Identification Number is used for enterprises, cooperatives, organizations with legal entity status, or organizations without legal entity status but directly incurring tax obligations; representatives of households, business households, and other individuals (hereinafter referred to as independent units).

(ii) A 13-digit Tax Identification Number with a hyphen (-) separating the first 10 digits from the last 3 digits is used for dependent units and other entities.

What is the structure of the tax identification number in Vietnam?

According to Clause 1, Article 5 of Circular 105/2020/TT-BTC, the tax identification number is structured as follows:

N1N2N3N4N5N6N7N8N9N10 - N11N12N13

In which:

- The first two digits N1N2 are the part number of the tax identification number.

- The seven digits N3N4N5N6N7N8N9 are specified according to a defined structure, incrementing in the range from 0000001 to 9999999.

- The digit N10 is the check digit.

- The three digits N11N12N13 are serial numbers ranging from 001 to 999.

- The hyphen (-) is a character used to separate the group of the first 10 digits from the group of the last 3 digits.

Note: The enterprise code, cooperative code, code for a dependent unit of an enterprise, cooperative assigned according to legal provisions on enterprise registration, and cooperative registration is the tax identification number.

Shall the tax identification number issued for individuals, households be used until June 30, 2025? (Image from the Internet)

Shall the tax identification number issued for individuals, households be used until June 30, 2025? 

On December 23, 2024, the Minister of Finance issued Circular 86/2024/TT-BTC concerning taxpayer registration. This Circular will replace Circular 105/2020/TT-BTC and will be effective from February 6, 2025.

According to Point b, Clause 1, and Clause 5, Article 5 of Circular 86/2024/TT-BTC, it stipulates the tax identification number for households, business households, individuals as follows:

Structure of the Tax Identification Number

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1. The tax identification number includes tax numbers for enterprises, organizations, and numbers for households, business households, individuals. Specifically:

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b) The tax number for households, business households, individuals is the tax number issued by the tax authorities for cases specified at Points a, d, e, h Clause 4 of this Article; it is the personal identification number issued by the Ministry of Public Security as per legal provisions on identification cards in place of the tax number for cases specified in Clause 5 of this Article.

...

5. The personal identification number of Vietnamese citizens issued by the Ministry of Public Security as per legal provisions on identification is a natural number sequence consisting of 12 digits used in place of the tax number for taxpayers who are individuals, dependents as stipulated at Points k, l, n Clause 2, Article 4 of this Circular; simultaneously, the personal identification number of the household representative, business household representative, individual entrepreneur is also used in place of the tax number for that household, business household, and individual entrepreneur.

Furthermore, according to Clause 2, Article 38 of Circular 86/2024/TT-BTC, the tax identification number issued by tax authorities for individuals, households, business households will be valid until June 30, 2025.

From July 1, 2025, taxpayers, tax administration agencies, and other relevant authorities, organizations, and individuals concerning the use of tax identification numbers as per the provisions of Article 35 of the 2019 Law on Tax Administration will implement the use of personal identification numbers in place of tax numbers.

Hence, the tax identification number issued for individuals, households can be used until June 30, 2025. From July 1, 2025, the personal identification number will replace the tax identification number for individuals, households.

Additionally, personal identification numbers are specifically provided in Article 12 of the 2023 Identity Law as follows:

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

+ The Ministry of Public Security centrally manages and establishes the personal identification number for each Vietnamese citizen nationwide, ensuring no duplication among individuals.

+ The personal identification number of Vietnamese citizens is used to issue identification cards, access information about citizens in the National Population Database, and in other national databases, specialized databases, national data centers, and public service portals, as well as administrative procedure information systems.