Update Circular No. 86/2024/TT-BTC Regulations on Tax Registration effective from 06/02/2025

Accordingly, Circular 86 has the following points of attention:

• Issuance of tax registration certificates to organizations:

The dossier for registration of tax identification number for the first time will be processed and returned within 03 working days via the website of the General Department of Taxation, except for the case where the organization requests to receive it directly at the tax authority or by post.

• Using personal identification numbers instead of tax identification numbers from July 1, 2025:

Personal identification numbers ("personal identification numbers") of Vietnamese taxpayers and dependents issued by the Ministry of Public Security in accordance with the law on identity will be used instead of tax identification numbers from July 1, 2025. This conversion will be automatically applied to individuals who already have a 10-digit tax identification number and their tax registration information matches the National Population Database.

In case an individual's tax registration information does not match the National Population Database, the individual must update the tax registration information before using the identification number instead of the tax identification number.

For individuals who have been granted more than 01 tax identification number, it is necessary to update personal identification number information so that the tax authority can consolidate tax data and integrate the issued tax identification number according to the tax identification number.

Tax identification numbers issued by tax authorities to individuals, households and business households continue to be valid until the end of June 30, 2025.

• Application of the National Population Database in carrying out tax registration procedures:

The tax authority will exploit personal information from the National Population Database to handle tax registration procedures without requiring taxpayers to re-declare if the information is already available and shared between the national population database and the tax database. Organizations and individuals use electronic identification accounts to carry out online tax registration procedures and the tax authority will process the dossier according to regulations. Individuals who have activated a Level 2 e-identification account do not need to submit a copy of the tax registration dossier if the dossier information has been integrated into the account.

• Update new forms related to tax registration procedures, adjust information about tax identification numbers:

New forms related to tax registration procedures, dossiers of change of tax registration information, as well as forms of documents and notices of tax authorities are also updated in Appendix II of Circular 86/2024/TT-BTC, replacing the previous forms.

• Update a number of processes and procedures related to the change of location leading to the change of the tax authority to manage and close the tax identification number:

In case an enterprise changes the tax authority in management but delays in carrying out procedures with the tax authority managing the place of relocation, the tax authority may carry out procedures for verifying the actual operation at the address it moves to, which may lead to being considered as an enterprise not operating at the registered location according to the verification results.

In addition, in case the company has a tax identification number in the state of inactivity at the registered address, it can also submit a request for closing the tax identification number, instead of needing to carry out the procedure for reopening the tax identification number first.

Additional guidance for a number of other cases such as:

• • Inheritance of tax rights and obligations from dependent units that have closed their tax identification numbers of the head office, the process of reopening tax identification numbers in an inactive state at the registered address
  • Cases of restoring tax identification numbers after completing the procedures for closing tax identification numbers but then canceling them the division, separation, merger...

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