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Using Personal Identification Numbers Instead of Tax Codes from July 1, 2025: Important Notes for Taxpayers

Updated on: 6/30/2025

VIETLINK LAW FIRM LIMITED

Using Personal Identification Numbers Instead of Tax Codes from July 1, 2025: Important Notes for Taxpayers

  • Writer: Luật sư TRẦN VĂN LONG
    Luật sư TRẦN VĂN LONG
  • Jun 30
  • 3 min read

Starting from July 1, 2025, the use of personal identification numbers (PINs) in place of tax codes will become mandatory for households, household businesses, individual businesspersons, and individuals. This regulation is stipulated in Clause 7, Article 35 of the Law on Tax Administration No. 38/2019/QH14 and Article 7 of Circular No. 86/2024/TT-BTC.

To ensure consistent implementation, the tax authorities will connect and share data with the National Population Database, in accordance with the Prime Minister’s Scheme No. 06/QĐ-TTg. Below are key matters that taxpayers (TPs) should note to ensure uninterrupted tax obligations and entitlements.

1. Applicable Entities for Using Personal Identification Numbers Instead of Tax Codes

Under the current regulations, the use of personal identification numbers to replace tax codes applies to the following categories:

  • Individuals with taxable personal income.

  • Individuals registered as dependents under personal income tax law.

  • Representatives of households, household businesses, and individual businesspersons.

  • Organizations, households, and other individuals with obligations to the state budget.

This regulation is designed to promote a modern, interconnected tax administration system and to mitigate risks in tax management by utilizing the consistency of personal identification numbers within the national database.

2. Applicable Cases and Handling During the Transition Process

2.1. Cases Where Information Matches the National Population Database

Applicable Subjects: Households, household businesses, and individuals who were assigned a tax code before July 1, 2025, and whose tax registration information matches the data stored in the National Population Database.

Legal Consequences:

  • Authorized to use the personal identification number instead of the tax code from July 1, 2025.

  • May continue to update or supplement tax obligations using the existing tax code.

  • Tax data (including dependent registrations) will be managed using the personal identification number.

This group benefits the most from the transition as no additional adjustment or re-verification of information is required.

Using Personal Identification Numbers Instead of Tax Codes from July 1, 2025
Using Personal Identification Numbers Instead of Tax Codes

2.2. Cases Where Information Is Inaccurate or Incomplete

Applicable Subjects: Households, household businesses, and individuals who already have a tax code, but the registered tax information either does not match or is incomplete compared to the National Population Database.

Handling:

  • The tax code will be updated to the status: "Pending update of personal identification number information".

  • Taxpayers must proactively proceed with the procedures for updating tax registration information to ensure data accuracy.

This group should pay special attention and act promptly to avoid disruption of tax obligations, particularly individual businesspersons with ongoing tax liabilities.

2.3. Cases Where an Individual Has Multiple Tax Codes

Handling:

  • The taxpayer must provide the personal identification number for all tax codes already issued.

  • The tax authority will consolidate multiple tax codes into a single tax code associated with the personal identification number.

Legal Consequences:

  • Previously issued invoices, documents, and tax records retain their legal validity.

  • There is no need to revise or reissue existing documents with the new personal identification number.

This provision effectively eliminates duplicate tax codes and ensures continuity in administrative procedures before the transition.

3. How to Verify and Update Tax Information

Taxpayers can verify whether their tax registration data matches the national database through the following platforms:

  • General Department of Taxation's Website

  • Electronic Tax Portal

  • Mobile Applications: iCanhan, eTaxMobile

In case of discrepancies, taxpayers must contact their managing Sub-department of Taxation or the local tax authority where they reside to update the correct information in the tax registration system.

Integrating digital technologies into the verification and updating process marks a significant advancement in the modernization of public administration, empowering citizens and reducing direct contact with government agencies.

4. Recommendations for Household Businesses, Individual Businesspersons, and Individual Taxpayers

  • Proactively verify whether your personal identification number is accurately linked to your tax data.

  • If mismatched, update the information before July 1, 2025, to avoid being flagged as pending.

  • Ensure that tax filing and obligation fulfillment processes are not disrupted during the transition.

This is a critical period that demands proactive engagement and close coordination between taxpayers and tax authorities to ensure a smooth, accurate, and effective transition.

The use of personal identification numbers instead of tax codes from July 1, 2025 is an inevitable step toward the modernization of the tax administration system. It aims to synchronize national data, reduce tax fraud, and enhance management efficiency. However, the success of this reform depends fundamentally on the taxpayer’s initiative in verifying and updating their personal data.

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