HCMC – Personal identification numbers (PINs) will be used in place of tax codes for individual taxpayers, including business households and individuals, starting July 1, according to guidance from the General Department of Taxation.
Business households without a tax code before July 1 must register both business and tax information with the business registration authority. Individuals and non-business household representatives must register for tax before incurring any obligations.
Taxpayers are required to provide accurate full name, date of birth, and PIN to match the national population database. Once the data matches, the PIN will automatically become the taxpayer’s code from the date of business registration or upon successful confirmation via email or phone.
For those already issued a tax code, if the information matches the national database, the tax authority will automatically switch to using the individual’s PIN. No additional procedures are required. The same applies to business households, individuals, and dependents.
If the information does not match, the tax code will be marked as pending update. Taxpayers must revise their tax registration details to align with the population database. The PIN will take effect only after the update is verified. Prior transactions remain valid.
If an individual has more than one tax code, they must update their PIN so the tax authority can consolidate the data. Matching old tax codes will be merged into the PIN. Tax obligations linked to former codes can be accessed via a level-2 electronic ID (VNeID). Previously issued invoices and documents remain legally valid.
As of July 1, the tax authority will no longer issue separate tax codes for business locations. Tax declarations and payments will be processed using the representative’s PIN. Previously assigned tax codes for business locations will be merged, with no further procedures required. Related tax information can be retrieved via level-2 e-identification accounts.
Taxpayers can check whether their registration information matches the national database at www.gdt.gov.vn, thuedientu.gdt.gov.vn, or via the eTaxMobile and iCanhan applications. For further support, they may contact their local tax office.
The use of PIN is expected to streamline administrative processes, reduce data entry time, and assist businesses in complying with personal income tax obligations for employees.
