Dependent who has been issued a tax identification number, can they be issued another tax identification number when employed?

Point b Clause 1 Article 5 Circular 95/2016/TT-BTC

Point b Clause 1 Article 5 Circular 95/2016/TT-BTC stipulates on the issuance of tax identification numbers as follows:

Individuals are issued a unique tax identification number to use throughout their lifetime. Dependents of an individual are issued a tax identification number for the purpose of family circumstance deduction for personal income tax. The tax identification number issued to the dependent concurrently serves as the tax identification number for the individual when the individual incurs obligations with the state budget.

Point e Clause 2

And Point e Clause 2 of this Article also stipulates: Individuals who are dependents and incur obligations to pay the state budget shall use the tax identification number issued to dependents to declare and pay taxes for obligations incurred with the state budget. The tax authority, based on the initial tax obligation dossier, shall convert the dependent's tax identification number to the taxpayer's tax identification number to account for the taxpayer's tax obligations.

If your child has been issued a tax identification number for family circumstance deductions, then this is also your child's tax identification number when they start working and incur personal income tax obligations.

Therefore, your child will use this tax identification number and will not be issued a new one.

Respectfully!