The Tax Department urgently guides the use of electronic identification numbers instead of tax codes from July 1.

(Dan Tri) - The Tax Department recently issued an urgent document providing information about cases where taxpayers have not been granted an electronic identification account to create a tax code.

According to Circular 86 of the Ministry of Finance , from July 1, Vietnamese citizens will use personal identification numbers instead of tax codes. At the same time, the personal identification numbers of representatives of households, business households, and business individuals will also be used instead of the tax codes of those households and business individuals.

In a recent urgent dispatch sent to tax branches, the Tax Department (Ministry of Finance) announced the handling of cases where by July 1, taxpayers are completing procedures to issue electronic identification accounts but have not been issued by the Ministry of Public Security , or individuals who are foreigners or organizations with foreign legal representatives have not been issued electronic identification accounts due to depending on the implementation progress of the Ministry of Public Security .

Taxpayers in this case continue to fulfill their obligations to the State budget through electronic tax accounts if they meet the provisions of the Law on Tax Administration and the Law on Electronic Transactions.

This applies until taxpayers are granted electronic identification accounts according to the implementation roadmap of the Ministry of Public Security.

For organizations that are not eligible for electronic identification accounts, the implementation of tax administrative procedures electronically continues to be applied according to the provisions of the Law on Tax Administration and implementing guidelines of the Ministry of Finance.

Taxpayers who complete procedures to issue an electronic identification account but have not yet been issued one by the Ministry of Public Security will continue to fulfill their obligations to the budget through an electronic tax account (Illustration: IT).

The Tax Department requires tax branches to organize inspection, review, and comparison of taxpayer identification information and tax codes currently available on the centralized tax management system, ensuring consistency and synchronization with the National Population Database and the Citizen Identification Database managed by the Ministry of Public Security.

Tax authorities at all levels are also assigned to coordinate with the Tax Information Technology System Operation Management Center to update and standardize taxpayer data, serve identity authentication and use electronic identification in accordance with regulations.

According to the Tax Department, using personal identification numbers instead of tax codes helps simplify administrative procedures, people do not need to remember their own tax codes and it is easier to declare, look up and fulfill tax obligations. For businesses, this helps save time on data entry, checking personal information when registering for tax under authorization, supporting the deduction and payment of personal income tax for employees.

In preparation for implementation from July 1, the tax sector is implementing many solutions such as coordinating with the Ministry of Public Security and local authorities to review and standardize data, provide training, upgrade information technology systems and connect data with relevant agencies. This is to ensure that the conversion is carried out synchronously and effectively, without disrupting tax declaration and payment activities of people and businesses.

The tax authority said it is reviewing and standardizing personal tax code data. Taxpayers need to pay attention to notifications from the tax authority to update information promptly.

Source: https://dantri.com.vn/kinh-doanh/cuc-thue-hoa-toc-huong-dan-dung-so-dinh-danh-dien-tu-thay-ma-so-thue-tu-17-20250628002156330.htm