What is a personal identification number in Vietnam? How many digits does a personal identification number in Vietnam have?

What is a personal identification number in Vietnam? How many digits does a personal identification number in Vietnam have?

According to Article 13 of Decree 137/2015/ND-CP, the regulations regarding personal identification numbers are as follows:

A personal identification number is a sequence of 12 natural numbers, structured as follows: 6 numbers represent the century code, gender code, year of birth code of the individual, province or central-affiliated code, or country code where the individual is registered for birth registration, and 6 numbers represent a random range of numbers.

Is it permissible to use personal identification number instead of tax identification number (TIN) in Vietnam?

Pursuant to Article 35 of the Law on Tax Administration in 2019 stipulating use of TINs:

Use of TINs

1. Taxpayers must include their TINs in invoices, records and/or materials when making business transactions; opening deposit accounts at commercial banks and/or other credit institutions; declaring tax, pay tax, applying for tax exemption, tax reduction, tax refund and/or tax cancellation; filing customs declarations and making other tax-related transactions for all amounts payable to the state budget, including the case where taxpayers’ businesses operate across different locations.

2. Taxpayers must provide their TINs to relevant agencies and/or organizations or include their TINs in their applications when following administrative procedures of tax authorities via the interlinked single-window system.

3. Tax authorities, the State Treasury and commercial banks and other organizations authorized by tax authorities to collect tax shall use TINs of taxpayers for the purpose of tax administration and tax collection.

4. Commercial banks and other credit institutions must include TINs in the taxpayers’ applications for opening accounts and in records of transactions via accounts.

5. Other organizations and individuals participating in tax administration shall use TINs of taxpayers when providing information related to the determination of tax liabilities.

6. When a Vietnamese party makes a payment to an organization/individual whose cross-border business is based on a digital intermediary platform outside of Vietnamese territories, it must use the TIN assigned to this organization/individual to deduct and pay tax on behalf of such organization/individual.

7. Personal identification numbers shall replace TINs when they are issued to the whole population.

As regulated above, personal identification numbers shall replace TINs when they are issued to the whole population.

What is a personal identification number in Vietnam? How many digits does a personal identification number in Vietnam have? - image from the internet

What are procedures for assignment of personal identification numbers to citizens having birth certificates in Vietnam?

According to Article 15 of Decree 137/2015/ND-CP (amended by Clause 9 Article 1 of the Decree 37/2021/ND-CP) stipulating procedures for assignment of personal identification numbers to citizens having birth certificates in Vietnam:

Step 1: The database management body shall assign personal identification numbers to citizens who have a birth certificate but no personal identification numbers based on information available in the national population database.

Step 2: After assigning personal identification numbers to a citizen, the database management body shall issue a written notification of the assigned personal identification numbers and information on the citizen available in the national population database to the citizen.

If the citizen’s information in the database is inadequate, the notification shall include a request for the citizen to provide the missing information for the police of the commune where the citizen lives to have their information in the database updated or edited.

Step 3: For any citizen who already has personal identification numbers but has undergone sex reassignment or changed their birth year, the database management body shall assign another personal identification numbers to the citizen after the citizen finishes registering information concerning their sex or birth year according to regulations of law on civil registration.

The database management body shall notify the new personal identification numbers to the citizen in writing.

Step 4: Identity card issuing authorities shall use personal identification numberss assigned by the database management body to issue identity cards.

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