The replacement of tax codes with personal identification numbers is expected to enhance transparency, streamline tax data, and reduce risks in personal tax management.

Under Clause 7, Article 35 of the Law on Tax Administration No. 38/2019/QH14 and Article 7 of Circular 86/2024/TT-BTC, from July 1, 2025, personal identification numbers will officially replace tax codes for households, business households, self-employed individuals, and individuals with tax obligations.

According to Regional Tax Office I, the use of personal identification numbers instead of tax codes aims to modernize tax administration and synchronize tax records with the National Population Database.

Eligible groups for replacing tax codes with personal IDs

According to the new regulations, the following individuals and entities may use personal identification numbers in place of tax codes:

Individuals with income subject to personal income tax
Individuals listed as dependents under personal income tax law
Representatives of households, business households, and self-employed individuals
Organizations, households, and individuals with tax obligations to the state budget
How the conversion from tax code to personal ID works

The conversion process will occur under two main scenarios:

1. If information is matched correctly:

For households, business households, and individuals granted tax codes prior to July 1, 2025, if their tax registration data matches the personal information stored in the National Population Database, they will be allowed to use their personal identification numbers in place of tax codes beginning July 1. This applies to all tax adjustments and obligations tied to the previously issued tax code.

Tax authorities will then manage all data relating to these taxpayers, including dependents and deductions, through personal identification numbers.

2. If information is incomplete or mismatched:

If tax registration information does not match the National Population Database or is incomplete, the tax code will be assigned a status of "Pending update of personal identification number."

In this case, taxpayers must actively contact tax authorities to correct and update their information to ensure accuracy and enable the future use of personal identification numbers in tax transactions.

Handling cases of individuals with multiple tax codes

If an individual has been issued more than one tax code, they must update their personal identification number for each code. Tax authorities will then consolidate these codes under the personal ID, unifying the taxpayer’s records.

Once a tax code is integrated with a personal identification number, invoices, documents, and legal records previously using the old tax code will still be valid for administrative procedures. There is no need to retroactively adjust them to reflect the new personal ID.

Households, business households, and individuals can verify whether their tax registration data has been matched via the General Department of Taxation’s portal: www.gdt.gov.vn, the electronic tax portal at thuedientu.gdt.gov.vn, or via their personal electronic tax account using the iCanhan or eTaxMobile apps.

If discrepancies are found, taxpayers should contact their local tax office or regional tax branch to update and correct the information in the tax registration system.

Households, business households, and individuals are advised to verify and update their data early to avoid disruption in fulfilling tax obligations after July 1, 2025.

Hanh Nguyen