From July 1, 2025: Personal Identification Numbers to Replace Tax Codes

by KMC Consulting Company Limited

According to Circular 86/2024/TT-BTC issued by the Ministry of Finance, starting July 1, 2025, Vietnam will officially use Personal Identification Numbers (PINs) to replace tax codes for households, household businesses, and individuals. This change marks an important step toward simplifying administrative procedures, improving tax management efficiency, and integrating national data systems.

1. Why Replace Tax Codes with Personal Identification Numbers?

As specified in Article 5 of Circular 86, the Personal Identification Number, issued by the Ministry of Public Security, will be used instead of the tax code for:

  • Individual taxpayers
  • Dependents registered for family circumstance-based tax deductions
  • Representatives of households, household businesses, and individual business owners

The PIN consists of a 12-digit numeric code, which is unique and synchronized with the national population database, minimizing duplication and errors.

2. Implementation Timeline

  • Until June 30, 2025: Tax codes will continue to be issued by the tax authorities under current procedures.
  • From July 1, 2025: All tax-related systems will officially use Personal Identification Numbers in place of tax codes.

3. How to Convert from Tax Code to Personal Identification Number

Case 1: Individuals without a Tax Code

First-time taxpayers may register:

  • Directly at the local tax office, or
  • Online via the National Public Service Portal

Tax codes will be issued based on their Personal Identification Numbers.

Case 2: Individuals with a Tax Code and Matching Personal Information

If the taxpayer's information matches exactly with the data stored in the national population database:

  • They may use their Personal Identification Number instead of a tax code from July 1, 2025 onward.
  • All tax obligations and dependent information will be managed using the PIN.

Case 3: Individuals with a Tax Code but Incomplete or Mismatched Information

If the taxpayer's information does not match or is incomplete in the national database:

  • Their tax code will be updated to the status 10: "Tax code pending Personal Identification Number update."
  • The taxpayer must update their tax registration information with the tax authority in accordance with Circular 86 to enable the use of their PIN.

Case 4: Individuals with Multiple Tax Codes

  • The taxpayer must provide their Personal Identification Number so the tax authority can merge all existing tax codes under a single PIN.
  • Previously issued invoices, tax documents, and legal records using the old tax code will remain valid and do not need to be amended.

4. Benefits of Using Personal Identification Numbers for Tax

  • Simplifies administrative procedures, reducing duplicated records
  • Integrates data systems across government agencies (tax, police, insurance, healthcare)
  • Improves accuracy and efficiency in tax management
  • Facilitates easier tax declaration and information verification for citizens and businesses

5. Key Reminders

Households and individuals should:

  • Review their tax registration information

  • Promptly update inaccurate or incomplete records

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

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