Vietnam: When shall the TIN issued by the tax authority to an individual be valid until?
Vietnam: When shall the TIN issued by the tax authority to an individual be valid until?
According to Clause 2, Article 38 of Circular 86/2024/TT-BTC which provides the enforcement as follows:
Enforcement
- This Circular is effective from February 6, 2025, replacing Circular 105/2020/TT-BTC dated December 3, 2020, of the Ministry of Finance on tax registration, except as specified in Clause 2 of this Article.
2. The TIN issued by the tax authority to individuals, households, and business households is valid until June 30, 2025. From July 1, 2025, taxpayers, tax management authorities, agencies, organizations, individuals involved in the use of TINs are required to use personal identification numbers instead of TINs as stipulated in Article 35 of the Tax Administration Law.
- In case the documents referenced in this Circular are amended, supplemented, or replaced, the new amended, supplemented, or replaced documents shall be followed.
According to the regulation above, the TIN issued by the tax authority to individuals can be used until June 30, 2025. From July 1, 2025, individuals must use personal identification numbers instead of personal TINs.
Shall an individual update tax registration information to match the information in the National Database on Population of Vietnam?
According to Article 39 of Circular 86/2024/TT-BTC (effective from February 6, 2025) the regulation is as follows:
Transitional Provisions
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- For individuals, business households, and families required to use personal identification numbers instead of TINs according to Clause 5, Article 5 of this Circular, who have been issued TINs before July 1, 2025, and whose tax registration information matches the personal information stored in the National Database on Population, may start using personal identification numbers instead of TINs from July 1, 2025. This includes adjustments and supplements of tax obligations arising under the previously issued TINs. Meanwhile, the tax authority will track and manage all data related to business households, families, and individual taxpayers, including registration data for dependent deductions, using personal identification numbers.
- In cases where business households, families, and individuals were issued TINs before July 1, 2025, but their tax registration information does not match or is incomplete compared to the personal information stored in the National Database on Population, the tax authority updates the TIN status to "TIN pending personal identification number update." Taxpayers must follow procedures to change tax registration information with the tax authority as specified in Clauses 1 and 4, Article 25 of this Circular to ensure the information matches the National Database on Population before using personal identification numbers instead of TINs as specified in Clause 2, Article 38 of this Circular.
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According to the above regulation, if an individual was issued a TIN before July 1, 2025, and their tax registration information matches the personal information stored in the National Database on Population, they can use personal identification numbers instead of TINs starting July 1, 2025.
If an individual was issued a TIN before July 1, 2025, but their tax registration information does not match or is incomplete compared to the information stored in the National Database on Population, the tax authority updates their TIN status to "TIN pending personal identification number update." Taxpayers must change their tax registration information with the tax authority to match the National Database on Population before using personal identification numbers instead of TINs.
Thus, if an individual's tax registration information does not match the information stored in the National Database on Population, the individual must change their tax registration information with the tax authority before using personal identification numbers instead of TINs.
How to check if the tax registration information matches the information in the National Database on Population of Vietnam?
According to Clause 5, Article 39 of Circular 86/2024/TT-BTC (effective from February 6, 2025), taxpayers can check whether their registration information has been accurately matched with the National Database on Population in the following ways:
- Method 1: Check on the General Department of Taxation’s electronic portal at: https://www.gdt.gov.vn;
- Method 2: Check on the General Department of Taxation's e-Tax website at: thuedientu.gdt.gov.vn;
- Method 3: Check on the electronic tax transaction account of the individual in the icanhan application;
- Method 4: Check on the eTaxMobile application (if the individual has been provided with an electronic tax transaction account with the tax authority).
Note: In case there are errors in the information, the taxpayer should contact the directly managing tax authority or the Tax Department, or the Regional Tax Department where the individual resides to update accurate information in the tax registration system.
