Is there a penalty for changing from CMND to CCCD without notifying the tax authority?

According to Clauses 1, 2, and 6 of Article 11 of Decree 125/2020/ND-CP stipulating penalties for violations pertaining to the notification timeframe for changes in information in taxpayer registration, it states:

To determine whether the taxpayer is subject to administrative penalties for the delay in notifying changes in taxpayer registration information, there are two scenarios:

- Scenario 1: In the case where the taxpayer is an individual not engaged in business: if they have been issued a personal income tax ID and delay updating information regarding their ID card when issued a Citizen ID card (CCCD), they will not be penalized.

- Scenario 2: In the case where the taxpayer is an individual engaged in business violating this act, depending on the delay period in notifying changes, the taxpayer will be subject to penalties.

Therefore, if an individual not engaged in business delays updating information, they will not be penalized. However, if an individual engaged in business delays updating information by one week, they will be subject to a warning or a fine ranging from VND 500,000 to VND 1,000,000. Additionally, please refer to the following article: Procedure for changing taxpayer registration information when replacing CCCD with chip

Respectfully!