From February 06, 2025, in which cases will a 12-digit tax identification number be issued to taxpayers in Vietnam?

From February 06, 2025, in which cases will a 12-digit tax identification number be issued to taxpayers in Vietnam?

According to the regulations stipulated in Article 5 of Circular 86/2024/TT-BTC, the 12-digit tax identification code for taxpayers, which includes individuals and dependents, is defined as follows:

Article 5. Structure of Tax Code

1. The tax code includes tax codes for enterprises, organizations, and tax codes for households, business households, individuals. Specifically:

a) The tax code for enterprises and organizations is issued by the tax authority according to the provisions of clauses 2, 3, and 4 of this Article.

b) The tax code for households, business households, individuals is a tax code issued by the tax authority for cases stipulated in points a, dd, e, h clause 4 of this Article; it is the personal identification number issued by the Ministry of Public Security in accordance with the law on identity for cases using the personal identification number in place of a tax code as per clause 5 of this Article.

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5. The personal identification number of Vietnamese citizens issued by the Ministry of Public Security in accordance with the law on identity is a natural series of 12 digits used in lieu of the tax code for individuals and dependents defined in points k, l, n clause 2 Article 4 of this Circular; moreover, the personal identification number of the representative of a household, representative of a business household, or individual business is also used in place of their tax code.

Hence, taxpayers who will be issued a 12-digit tax identification code, equivalent to a personal identification number, include individuals and dependents as defined in points k, l, n clause 2 Article 4 of Circular 86/2024/TT-BTC, such as:

+ Individuals with income subject to personal income tax (excluding business individuals).

+ Individuals who are dependents according to the law on personal income tax.

+ Organizations, households, and other individuals with obligations to the state budget.

Simultaneously, the personal identification number of the representative of a household, representative of a business household, or individual business is also issued in lieu of the tax code of that household, business household, or individual business.

According to clauses 1, 2, 3 of Article 12 of the Law on Identity Cards 2023, the personal identification number of Vietnamese citizens is regulated as follows:

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

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

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

What are procedures for receiving taxpayer registration documents from taxpayers in Vietnam?

According to clause 2 of Article 6 Circular 86/2024/TT-BTC, regulations for receiving taxpayer registration documents are as follows:

(1) For paper-based documents:

In cases where taxpayer registration documents are submitted directly at the tax authority, the tax official checks the taxpayer registration documents. If the documents comply with regulations, the tax official accepts and stamps the receipt of the taxpayer registration documents, clearly stating the date of receipt and the number of documents based on the checklist; issues a receipt and schedules the return of results for documents where the tax authority must return results to the taxpayer, specifying the processing time for each type of accepted document.

If the documents are incomplete as per regulations, the tax official does not accept them and guides the taxpayer to complete the documents.

In cases where taxpayer registration documents are sent via post, the tax official stamps the receipt, noting the date of receipt on the documents and enters it into the tax authority logbook. If the documents are incomplete and require explanation or additional information and documents, the tax authority notifies the taxpayer according to form 01/TB-BSTT-NNT in Appendix II issued with Decree 126/2020/ND-CP dated October 19, 2020, by the Government of Vietnam detailing several articles of the Law on Tax Administration within 2 (two) working days from the date of document receipt.

(2) For electronic taxpayer registration documents: The receipt of documents is conducted as per the provisions of Articles 13 and 14 of Circular 19/2021/TT-BTC dated March 18, 2021, of the Ministry of Finance guiding electronic transactions in the field of taxation and Circular 46/2024/TT-BTC dated July 9, 2024, amending and supplementing several articles of Circular 19/2021/TT-BTC.

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