From July 1, 2025: Personal ID Number Officially Replaces Tax Code

According to the General Department of Taxation (Ministry of Finance), from July 1, 2025, all Vietnamese citizens who have been issued a personal identification number (PIN) under the Law on Citizen Identity will use this number instead of a tax identification number (TIN) when dealing with tax-related matters. This move marks a major step forward in tax administration modernization, towards a digital government and greater transparency in citizen and financial data.

1. Who Will Be Affected by This New Policy?

This policy applies to:

• Individuals with a personal identification number issued under the Citizen Identity Law.
• Households, household businesses, and individual business owners.
• Separate business locations under household businesses.

These subjects will use their 12-digit personal ID number for all tax obligations instead of the traditional tax code.

2. New Tax Registration Procedures

• Individuals and households not considered household businesses must register for tax before incurring any obligations to the State Budget.
• Household businesses that have not yet been issued a tax code must register at the business registration authority.

When registering, taxpayers must accurately declare the following three basic details:

• Full name
• Date of birth
• Personal identification number

This information must match the National Population Database (CSDLQGDC). Once the data is verified, the personal ID number will officially replace the previous tax code.

3. For Those Who Already Have a Tax Code Before July 1, 2025

• If your information matches the National Population Database: Tax authorities will automatically convert your TIN to your personal ID number with no additional procedures required.
• If your information does not match: Your TIN will be placed in “pending update” status. You must update your tax registration information to synchronize data.

Once updated, your tax obligations will be managed under the new personal ID number.

4. Consolidating Multiple TINs into a Single Personal ID Number

For individuals previously issued multiple TINs, the tax authority will consolidate all records under one personal ID number. You can still look up your previous TINs and associated tax obligations via:

• The e-Tax Portal (https://thuedientu.gdt.gov.vn)
• Mobile apps: eTaxMobile and iCanhan
• VNeID (Level 2 electronic identification account)

All previously issued invoices, documents, and tax forms under your old TIN remain valid and do not need to be updated.

5. Household Businesses with Multiple Locations Will Use a Single Personal ID Number

From July 1, 2025, tax authorities will no longer issue separate TINs for each business location. Instead, the representative of the household business will use a single personal ID number for all tax obligations, regardless of the business location.

Old location-based tax codes will be automatically converted without requiring additional paperwork.

6. How to Check the Status of Your Tax Information

To check whether your tax registration information has been updated, you can:

• Visit the General Department of Taxation’s website: https://www.gdt.gov.vn
• Access the e-Tax Portal: https://thuedientu.gdt.gov.vn
• Use the iCanhan or eTaxMobile apps
• Contact your local tax office directly

7. Benefits of Using a Personal ID Number Instead of a Tax Code

For Individuals:

• Simplified administrative procedures
• No need to submit a copy of your citizen ID card
• Reduced errors and data synchronization with the national population system
• Use just one personal ID number for all tax-related transactions: income declaration, payment, and information lookup

For Businesses:

• Simplifies employee tax registration
• Reduces workload for data reconciliation
• Enhances tax and HR management efficiency

8. Tax Authorities Speed Up Data Standardization and System Upgrades

To ensure a smooth and synchronized transition, the General Department of Taxation is implementing key measures:

• Coordinating with the Ministry of Public Security and local authorities to standardize taxpayer data
• Training tax officials nationwide to support citizens in updating their information
• Promoting awareness through social media, official portals, and direct communication
• Upgrading IT infrastructure and integrating with relevant agencies like business registration offices, banks, and treasury departments

From July 1, 2025: All tax forms, invoices, and documents must include the personal ID number in the “TIN” field as required by law.

Conclusion: A Milestone in Administrative Reform and Digital Transformation

Replacing tax codes with personal ID numbers is not just about streamlining processes—it’s a crucial foundation for Vietnam’s digital transformation in taxation, paving the way toward an electronic government and a modern digital financial system.

Citizens and businesses should actively check and update their information now to avoid disruptions in tax obligations after July 1, 2025.