Resolving the Issue of Two Personal Tax Codes

Ms. T resides in District X, Ho Chi Minh City, and she is among the individuals facing challenges related to the finalization of personal income tax for the year 2022.

In 2022, Ms. T earned income from two different companies, requiring her direct involvement in tax finalization with the Tax Authority.

In April 2023, after submitting her personal income tax finalization dossier for 2022, Ms. T received a notice of non-acceptance of tax refund from the Tax Authority. The notice stated, "The taxpayer has 2 tax codes. Tax code *******736 was issued by the District X Tax Department on May 14, 2015. Tax code *******821 was issued by the District Y Tax Department on August 2, 2019."

This notification presented a challenge for Ms. T as she could not proceed with the personal income tax finalization dossier with two concurrent tax codes. Additionally, she was concerned that incorrectly terminating the validity of one tax code could potentially erase associated tax rights and obligations. Therefore, she sought TPM's assistance to address the issue.

TPM's solutions

In compliance with the Law on Tax Administration 2019, 'Each individual is issued 01 unique TIN to use throughout their whole life.' Generally, deactivating the later-issued TIN is often recommended, considering that the TIN is intricately tied to the tax rights and obligations of individuals in the past, present, and future. Therefore, before requesting deactivation, individuals must directly verify the relevant information with the Tax Authority and transfer all tax obligations to a single TIN. Once this procedure is completed, individuals can proceed with their personal income tax finalization dossier.

In Ms. T's case, after careful document verification:

- Tax code *******736, issued by the District X Tax Department on May 14, 2015, is associated with non-agricultural land tax obligations. Currently, there is no tax debt.

- Tax code *******821, issued by the District Y Tax Department on August 2, 2019, is associated with tax refund applications from 2019 to the present.

Recognizing the potential impact on Ms. T's rights, especially considering her history of tax refund requests since 2019, if deactivating the later-issued TIN, TPM worked directly with the relevant Tax Authorities and requested the deactivation of the first TIN (TIN *******736) and the transfer of all associated tax obligations to the later-issued TIN (TIN *******821). The request has been successfully processed and approved by the Tax Authority.

RESULTS

Currently, Ms. Nguyen Thi Mai T has information recorded under one (01) unique TIN. At the same time, the personal income tax finalization dossier for 2022 is also completed by TPM within 45 days from the date of receipt of the application.

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