Personal Identification Number Officially Becomes Tax Code: New Regulation from July 1, 2025

Why Is The Personal Identification Number Replacing The Tax Code?

The use of the personal identification number (CCCD) to replace the current tax code is a major step forward aimed at reducing and simplifying administrative procedures for individuals, business households, and individual business owners. The main goal is to ensure that taxpayer data on the tax authority system is synchronized and linked with the National Population Database as per Project 06 of the Prime Minister.

Once this change takes effect, you will only need to use a single sequence of numbers on your CCCD to fulfill all tax obligations, instead of having to manage a separate tax code as before. This helps minimize complications, saving time and effort for individuals and businesses.

The tax authority’s data system will be linked with the National Population Database, ensuring that each individual has only one unique tax code. If your information matches the national population database, you will not need to perform any additional procedures. However, if the information does not match, you will need to update it before continuing to use the new tax code.

Who Will Use The Personal Identification Number As Their Tax Code?

According to Clause 7, Article 35 of the Law on Tax Administration No. 38/2019/QH14 and Article 7 of Circular 86/2024/TT-BTC, the following subjects will use their personal identification number (CCCD) as their tax code:

• Individuals with taxable personal income.
• Dependent individuals as stipulated by personal income tax law.
• Representatives of business households, representatives of individual businesses, individual business owners.
• Organizations, households, and other individuals with obligations to the State Budget (SB).

Guide To Converting Tax Code To Personal Identification Number From July 1, 2025

Circular 86/2024/TT-BTC provides detailed regulations on this conversion in Article 39, specifically as follows:

1. In cases where information already matches the National Population Database

For business households, households, and individuals who were issued a tax code before July 1, 2025, and whose tax registration information (for representatives of business households, households, or individuals) already matches the information in the National Population Database:

• From July 1, 2025, you will officially use your personal identification number as your current tax code, including adjustments and additions to tax obligations arising under the old tax code.
• The tax authority will monitor and manage all tax data of business households, households, and individuals, as well as data for dependent relief registration, using your personal identification number.

2. In cases where tax registration information does not match or is incomplete

If a business household, household, or individual was issued a tax code before July 1, 2025, but their tax registration information (for representatives of business households, households, or individuals) does not match the information in the National Population Database or is incomplete:

• The tax authority will update the status of your tax code to status 10 (“Tax code awaiting personal identification number information update”).
• You need to carry out procedures to change tax registration information with the tax authority as stipulated in Clause 1, Clause 4, Article 25 of Circular 86/2024/TT-BTC. This is to ensure that the information matches the National Population Database before you can use your personal identification number as your tax code.

3. In cases where an individual has been issued more than one tax code

If you are an individual who has been issued more than one tax code, you need to update the personal identification number information for all tax codes issued. This helps the tax authority integrate these tax codes into your personal identification number, consolidating all your tax data under a single unique identification number.

Notably, once the tax code has been integrated into the personal identification number, invoices, vouchers, tax dossiers, and other legal documents previously created using the old tax code information will remain valid. You do not need to adjust the tax code information on these documents to the personal identification number.

Where To Look Up Tax Registration Information?

To look up whether your tax registration information has been cross-checked and matched or not matched with the National Population Database by the tax authority, you can access:

• General Department of Taxation’s E-Portal: https://www.gdt.gov.vn
• Tax E-Portal: thuedientu.gdt.gov.vn
• Your individual electronic tax transaction account on the icanhan or eTax Mobile application (if you have been granted an electronic tax transaction account with the tax authority).