New Regulations on Issuance of Personal Income Tax Identification Numbers

13:23, 11/07/2024

Recently, the General Department of Taxation issued Official Dispatch No. 896/TCT-KK regarding the issuance of tax codes for individuals paying personal income tax (PIT). Accordingly:

- Each individual is assigned a unique tax identification number that remains unchanged throughout their lifetime and is used for tax declaration and payment for all types of personal taxes they are required to pay.

- In the event that an individual has been issued a personal tax identification number but changes their permanent residence to another province and is issued a new identity card or new identification number, they must update their taxpayer registration information.

- A new personal tax identification number will not be issued based on the new identity card number or new personal identification number.

- The local tax authority where the taxpayer relocates must revoke the previously issued tax identification number if it is not conformable.

- At the same time, guide and assist the taxpayer in using the previously issued tax identification number to declare, pay taxes, or withhold income as per regulations.

Official Dispatch number 896/TCT-KK was issued on March 08, 2016.

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