According to the provisions of Circular No. 86/2024/TT-BTC issued by the Ministry of Finance, from July 1, 2025, the Personal Identification Number (PIN, i.e., Citizen Identification Number) will replace the current Personal Tax Identification Number. Accordingly, taxpayers must comply with the regulation on using the Personal Identification Number in substitution for the Tax Identification Number from July 1, 2025.

Important notes for taxpayers:

First, the entities subject to use of the Personal Identification Number in place of the Tax Identification Number include:

(i) Individuals with income subject to personal income tax;

(ii) Individuals registered as dependents in accordance with the laws on personal income tax;

(iii) Representatives of households, representatives of household businesses, and individual business owners;

(iv) Organizations, households, and other individuals having obligations to the state budget.

Second, the conversion from the current Tax Identification Number to the Personal Identification Number as from July 1, 2025 shall be carried out as follows (based on Article 39 of Circular No. 86/2024/TT-BTC):

(1) In cases where taxpayers already have a Tax Identification Number and the registered tax information matches the personal data recorded in the National Population Database:

Where household businesses, households, and individuals eligible to use the Personal Identification Number in lieu of the Tax Identification Number under Clause 5 Article 5 of Circular No. 86/2024/TT-BTC have been issued a Tax Identification Number prior to July 1, 2025, and the tax registration information of the household business representative, household representative, or individual matches the personal data in the National Population Database, then:

(i) Such household businesses, households, and individuals may use the Personal Identification Number in place of the Tax Identification Number from July 1, 2025, including for any adjustment or supplementation of tax obligations arising under the previously issued Tax Identification Number;
(ii) At the same time, the tax authority will manage all data of the household businesses, households, and individuals, including the dependent registration data for family circumstance-based deductions, using the Personal Identification Number.

(2) In cases where taxpayers already have a Tax Identification Number but the registered tax information is inconsistent or incomplete with respect to the personal data in the National Population Database:

Where household businesses, households, or individuals were issued a Tax Identification Number before July 1, 2025 but the tax registration information of the household business representative, household representative, or individual does not correspond to or is incomplete compared to the personal data in the National Population Database, then:

(i) The tax authority will update the status of the Tax Identification Number to status code 10 – "Tax Identification Number pending update of Personal Identification Number information";

(ii) The taxpayer must carry out procedures to update tax registration information with the tax authority in accordance with Clause 1 and Clause 4 Article 25 of Circular No. 86/2024/TT-BTC to ensure the information matches the National Population Database before using the Personal Identification Number in place of the Tax Identification Number as prescribed in Clause 2 Article 38 of Circular No. 86/2024/TT-BTC.

(3) In cases where an individual has been issued more than one Tax Identification Number:

If an individual has been issued more than one Tax Identification Number, the taxpayer must update the Personal Identification Number for all previously issued Tax Identification Numbers so that the tax authority can merge and centrally manage the taxpayer’s tax data under a single Personal Identification Number.

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