Guidance on Using Electronic Identification Codes for Businesses and Individuals as per Official Letter 2065/CT-NVT

Based on the provisions of the 2019 Tax Administration Law, Decree 69/2024/ND-CP, and Circular 86/2024/TT-BTC, the Tax Department provides guidance on the implementation of using personal identification numbers and electronic identification accounts for electronic tax transactions starting from July 1, 2025, as follows:

1. Using Personal Identification Numbers to Replace Tax Codes

• From July 1, 2025, personal identification numbers (as per the 2023 Identity Law) will replace individual tax codes for Vietnamese citizens.
• The personal identification number of representatives of households, household businesses, or individual business owners will also replace the tax codes of those households or businesses.
• Detailed guidance is provided in Appendix 1 attached.

2. Using Electronic Identification Accounts for Tax Transactions

• From July 1, 2025, individuals, organizations, and businesses must use electronic identification accounts issued by the Ministry of Public Security for electronic tax administrative procedures. Accounts issued by the National Public Service Portal or ministerial/provincial administrative procedure systems will expire after June 30, 2025.
• Special Cases:
  • If, by July 1, 2025, taxpayers (including foreign individuals or organizations with foreign representatives) have not yet been issued electronic identification accounts due to the implementation progress of the Ministry of Public Security, they may continue using electronic tax accounts to fulfill tax obligations, in accordance with the 2019 Tax Administration Law and the 2023 Electronic Transactions Law, until an electronic identification account is issued.
  • Taxpayers not eligible for electronic identification accounts (as per Decree 69/2024/ND-CP) will continue to conduct electronic tax transactions in accordance with the 2019 Tax Administration Law, the 2023 Electronic Transactions Law, Circular 19/2021/TT-BTC, and Circular 46/2024/TT-BTC.