Official Letter No. 20657/CT-NVT issued by the Tax Department regarding the implementation of personal identification numbers (PINs) in lieu of personal tax identification numbers (TINs), and the use of electronic identification accounts by organizations in electronic tax transactions, effective from July 1, 2025

by KMC Consulting Company Limited

  • Pursuant to Clause 7, Article 35 of the Law on Tax Administration No. 38/2019/QH14;
  • Pursuant to Decree No. 69/2024/ND-CP;
  • Pursuant to Circular No. 86/2024/TT-BTC;

The Official Letter provides the following guidance:

  1. Use of Personal Identification Numbers (PINs) in lieu of Tax Identification Numbers (TINs)

From July 1, 2025, the personal identification number shall be used in place of the tax identification number for Vietnamese individuals, household business representatives, and individual business owners.

- For taxpayers who have not been issued a TIN prior to July 1, 2025:

  • Household businesses shall register with the business registration authority in accordance with applicable regulations.
  • Individuals and household representatives (excluding household businesses) shall register for tax in accordance with Article 22 of Circular No. 86/2024/TT-BTC.
  • In cases where, as of July 1, 2025, a taxpayer is undergoing the process of being issued an electronic identification account but has not yet been granted one by the Ministry of Public Security, or in cases involving foreign individuals or organizations whose legal representatives are foreigners that have not yet been issued an electronic identification account due to implementation progress under the Ministry of Public Security, the taxpayer shall continue fulfilling their obligations to the state budget via the electronic tax account if it complies with the provisions of the Law on Tax Administration and the Law on Electronic Transactions, until such time as the electronic identification account is issued per the Ministry’s roadmap.
  • Taxpayers not subject to the issuance of an electronic identification account as per Decree No. 69/2024/ND-CP shall continue to carry out electronic tax transactions in accordance with the Law on Tax Administration, the Law on Electronic Transactions, Circular No. 19/2021/TT-BTC, and Circular No. 46/2024/TT-BTC of the Ministry of Finance.

- For taxpayers who were issued a TIN prior to July 1, 2025:

If the taxpayer’s information matches the National Population Database:

    • The existing TIN will be automatically converted to the personal identification number without requiring any administrative procedures.
    • From July 1, 2025, taxpayers may use the PIN in lieu of the TIN, including for adjustments to tax obligations declared previously.
    • The tax authority will manage taxpayer records using the personal identification number.

If the taxpayer’s information does not match the National Population Database:

    • The TIN will be marked as "Pending update of personal identification number information" (status 10).
    • The taxpayer must update their tax registration information to match the National Population Database.
    • Once aligned, the PIN may be used in lieu of the TIN, including for prior tax obligations.

Household businesses and individual businesses with business locations:

    • From July 1, 2025, the tax authority will no longer issue separate TINs for each business location.
    • These entities shall use only the personal identification number of the legal representative as their tax identification number.
    • TINs previously issued for separate business locations will be converted to the corresponding personal identification number.

Individuals with multiple TINs:

      • The taxpayer must update the personal identification number across all issued TINs to allow the tax authority to consolidate and unify the taxpayer’s data.
      • Previously issued invoices, documents, and tax dossiers using old TINs remain legally valid and do not require amendment.

For more detailed information about this or related Tax Advisory, please don't hesitate to contact us.
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