The Government News on December 30 quoted the Ministry of Finance as reporting that since July 1, 2025, citizen identification numbers shall be used as personal tax codes in a bid to streamline tax data for the national database on population.
This is part of the ministry’s Circular 86/2024/TT-BTC, dated December 23, 2024, on tax registration regulations in lie with Article 35 of the Law on Tax Management.
Circular 86 shall take effect from February 6, 2025, replacing Circular 105/2020/TT-BTC, dated December 3, 2020.
With this new Circular, tax codes issued by tax authorities to individuals, households, and business households shall be valid until June 30, 2025.
From July 1, 2025, personal identification numbers will replace tax codes for households, businesses, individuals, and dependents.
The personal identification number of a Vietnamese citizen is a 12-digit number issued by the Ministry of Public Security. The personal identification number of the representative of a household, representative of a business household, or individual business is also used in place of the tax code of that household, business household, or individual business.
If the national population database has detailed information on taxpayers, the tax office must ensure that at least three fields of information are complete and accurate. This information must include full name; date, month, year of birth; citizen identification number or taxpayer's identifier to query the Ministry of Public Security database.
People can search their identification numbers on the VNeID application or at dichvucong.dancuquocgia.gov.vn.
For children, the identification number will be displayed on the birth certificate.