Procedure for Handling Duplicate National ID Number in Individual Taxpayer Registration

According to the guidance provided in Official Dispatch 4313/TCT-CNTT dated October 21, 2009, and Official Dispatch 2871/TCT-CNTT dated August 3, 2010, when the Tax Authority encounters a case of duplicate ID numbers, it shall first verify the information about the duplicate ID numbers within the Tax sector to ensure the duplication is not due to an error during data entry (it may be due to the individual's incorrect declaration of the ID number or the Tax Authority's incorrect entry).

If the above error is not the cause, the verification process is carried out as follows:

Step 1: Tax Authority A, which has an individual reported with a duplicate ID number, sends a request for verification of the ID number to Tax Authority B where the taxpayer with the same ID number has been issued a tax code. The verification request dossier includes:

- The ID number verification request form- A copy of the ID card of the taxpayer requesting a tax code from Tax Authority A.

Step 2: Upon receiving the verification request dossier from Tax Authority A, Tax Authority B will check the ID number of the taxpayer reported with duplication against the original records of the taxpayer kept at the Tax Authority. In case the taxpayer registered for a tax code through the TNCN Online taxpayer registration system, Tax Authority B will contact the taxpayer's managing enterprise to request a copy of the ID card of the taxpayer issued with a tax code. The verification results may lead to two scenarios:

- Scenario 1: The ID number of the taxpayer issued a tax code at Tax Authority B in the original records does not match the ID number entered in the taxpayer registration application (the error is due to the taxpayer's incorrect declaration or Tax Authority B's incorrect entry), Tax Authority B will update the information of the taxpayer issued a tax code in the taxpayer registration system accordingly. After successfully updating the information, Tax Authority B will notify Tax Authority A.- Scenario 2: The ID number in the original records matches the ID number needing verification, Tax Authority B will prepare a response verification dossier and send it to Tax Authority A.

In both scenarios, the response information from Tax Authority B to Tax Authority A includes:

- The ID number verification response form;- A copy of the ID card of the taxpayer issued a tax code at Tax Authority B.

Step 3: Based on the response from Tax Authority B, Tax Authority A will take action as follows:

- Scenario 1: After receiving the notification from Tax Authority B about the adjustment of the ID number information of the taxpayer already issued a tax code at Tax Authority B, Tax Authority A will then send the taxpayer's information to the General Department to issue a tax code for the taxpayer according to the taxpayer registration procedure.- Scenario 2: If the taxpayer already issued a code at Tax Authority B and the taxpayer requesting a tax code at Tax Authority A are identified as the same individual, Tax Authority A will proceed with the procedure to replace the tax code for the taxpayer (i.e., updating it with the tax code previously issued by Tax Authority B).- Scenario 3: If the taxpayer already issued a code at Tax Authority A and the taxpayer requesting a code at Tax Authority B are two different individuals but have the same ID number, Tax Authority A will encourage and explain to the taxpayer the need to change the ID card to ensure their personal benefits in social life.

In case the taxpayer refuses to change the ID card, Tax Authority A shall issue the taxpayer's Personal Income Tax (PIT) code as follows:

- Confirm the ID number duplication in the tax code registration system (TIN) by adding three characters, which are the abbreviated province name as per the Tax sector's regulations (Example: Nam Dinh is abbreviated as NDI, Ha Nam as HNA, Ha Noi as HAN, Dong Nai as DON; Ho Chi Minh as HCM, etc.) in the ID card number field immediately after the last digit of the taxpayer’s ID number and perform the tax code registration according to the current taxpayer registration procedure (Example: 0112345678HAN). The addition of characters after the ID number in the tax sector's information system is to distinguish and identify cases of issuing tax codes to two different individuals with duplicate ID numbers while facilitating data management, data statistics, and personal data query for duplicate ID numbers.

- Tax Authority A shall attach a copy of the taxpayer's ID card with the same ID number already issued a tax code by Tax Authority B (submitted by Tax Authority B) to the taxpayer registration dossier for future record-keeping.

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