Tax Authorities Automatically Update Taxpayer Addresses According to New Administrative Boundaries

According to Official Dispatch No. 1689/CT-NVT issued in 2025 by the Tax Department, following the removal of the district-level administrative unit and the restructuring of provincial and commune-level units, the tax authorities will proactively update taxpayer address information in the tax registration system.

Address Updates Do Not Require Changes to Business Registration Certificates

Based on the updated list of administrative boundaries, tax authorities will review or coordinate with local governments to verify new administrative information such as province/city and ward/commune names in the taxpayer’s address and update the tax database accordingly.

This update process does not require taxpayers to modify their Business Registration Certificates (BRC). This is a key point to help reduce administrative procedures for businesses, individuals, and organizations.

Specific Cases of Address Updates

As guided in Official Dispatch 1689/CT-NVT, the address update will be implemented based on specific scenarios:

1. In cases where old wards/communes are fully merged

Based on the conversion table between old and new wards/communes/special zones, the Tax Department will support the automatic conversion and update of address information into the system for cases where the ward/commune information has been fully verified and standardized.

2. In cases where old wards/communes are split or partially merged

In these cases, tax authorities will work with local governments or directly contact taxpayers to identify the corresponding new administrative units. The information will be updated into the system after the competent authority officially announces the nationwide list of new commune-level administrative divisions.

Real-World Example: Regional Tax Department XIII Issues Address Update Notice

On June 27, 2025, the Regional Tax Department XIII (Binh Dinh) issued Notice No. 3787/TB-CCTKV13 informing taxpayers about the address update based on the new administrative boundaries. The notice stated:

The tax authority will update taxpayer address information in the tax database according to the new administrative boundary list. This update does not require taxpayers to modify their BRCs. The updated information can be used for explanations to relevant authorities or to clarify with clients in cases where the invoice address differs from the one on the business registration certificate.

If taxpayers wish to update their address on the BRC, they may voluntarily carry out the change in accordance with regulations with the business registration authority.

Conclusion

The automatic update of taxpayer addresses by tax authorities based on new administrative boundaries is a significant step in simplifying administrative procedures and improving tax management efficiency. Taxpayers are not required to update their business registration information unless they choose to do so voluntarily.