Here are the steps to take if you find yourself in this situation:

1. Identify the Correct Tax Code:

• Determine the First Tax Code: The first tax code issued, often linked to the initial ID card or passport number, is the one that should be used for fulfilling tax obligations, including declaring and paying taxes, and deducting personal income tax.
• Prioritize the Correct Code: The first tax code is the one that should be used for all tax-related matters, as it is the original and valid code assigned to the individual.
• Verify the Information: Ensure the details of the first tax code, such as the individual’s identification documents, are accurate and up-to-date.

2. Cancel the Second Tax Code:

• Step 1- Locate the Tax Office: Log in to the tax authority’s website https://tracuunnt.gdt.gov.vn/ to determine the appropriate tax office where the second tax code was issued.
• Step 2 – Prepare the Application: Gather the necessary documents, including the tax code you want to cancel, identification documents, and any other relevant information required by the tax authorities.
• Step 3: Submit the Request: Submit the application directly to the tax office or send it via postal mail. The tax authorities will review the request and verify the information provided.

3. Required Documentation:

• Form 24/ĐK-TCT: Notice of Request for Termination of Tax Code (follow the tax department’s form).
• Copies of identification documents (e.g., ID card, passport).
• Any other relevant documentation as requested by the tax authorities.

4. The Cancellation Process:

• Apply directly at the tax office or send it via postal mail.
• The tax authorities will review the request and verify the information provided. This process might take some time as they need to ensure the accuracy and validity of the request.
• Within 5 working days from receiving a complete and valid application, the tax authority will cancel the wrong tax code.

5. Follow-Up:

Stay in touch with the tax authorities to follow up on the status of your request.

6. Update Records:

Once the issue is resolved, ensure all records and documents are updated to reflect the correct tax code. Inform relevant third parties (e.g., employers, financial institutions) about the correction.

7. Seek Professional Assistance:

If the process seems complicated or has any uncertainties, consider seeking assistance from a tax professional or a legal advisor familiar with Vietnamese tax laws and procedures.

By taking these steps, you can ensure that the issue of having two tax codes is resolved properly and that the individual complies with Vietnamese tax regulations.

– Quyen Nguyen –