How to Convert Tax Identification Numbers to Personal Identification Numbers from July 1, 2025

From July 1, 2025, under Circular 86/2024/TT-BTC, tax identification numbers (TIN) for individuals, households, and household businesses will be replaced by the Personal Identification Number (PIN) issued by the Ministry of Public Security. This change is part of the effort to synchronize tax data with the National Population Database.

1. Legal basis

• Article 5, Circular 86/2024/TT-BTC: Personal Identification Numbers replace tax codes for individuals and households.
• Article 38, Circular 86/2024/TT-BTC: From July 1, 2025, individuals and household businesses must use their PIN instead of TIN.
• Article 39, Circular 86/2024/TT-BTC: Transitional provisions for converting TIN to PIN.

2. Cases of conversion

(1) No tax code yet

• Register for tax for the first time at local tax offices or via the National Public Service Portal.
• The PIN will be directly used as the tax code.

(2) Already have TIN, information matches

• If tax registration data matches the National Population Database, from July 1, 2025, the PIN automatically replaces the TIN.
• Tax authorities manage all data, including dependents, under the PIN.

(3) Already have TIN, but information does not match

• TIN status will switch to “Pending update with Personal Identification Number”.
• Taxpayers must update their tax registration information with the tax authority to ensure consistency.

(4) Individuals with multiple TINs

• Taxpayers must provide their PIN for the tax authority to merge all TINs into one PIN.
• All invoices, tax documents, and records issued under old TINs remain legally valid.

3. Benefits of conversion

• Simplified tax procedures: each individual has only one unique code.
• No duplication: eliminates multiple TINs for one person.
• Transparency: consistent with the National Population Database.
• Convenience: easier for tax management and compliance.

4. Conclusion

From July 1, 2025, all tax codes of individuals, households, and household businesses will be officially replaced by the Personal Identification Number. Taxpayers should check and update their information promptly to ensure smooth compliance with tax obligations.