Starting from July 1, personal identification number of a citizen issued under the Law on Identification is used as his or her tax code. 

This means that all individuals, including salaried employees, sole proprietors, business households, and dependents, will use their personal identification number as their sole tax identification number. This change aligns with international trends, where each citizen has a single, lifelong identification number linked to their administrative transactions and financial obligations.

According to a guidance from the tax authority, for taxpayers who have not yet been issued a tax code, the process is as follows: Business households that require tax registration along with their business registration will complete the procedure at the business registration agency as per current regulations. Meanwhile, individuals and household representatives (not classified as business households) must complete tax registration procedures before any tax liability arises.

When registering, taxpayers must accurately declare three key pieces of information: full name, date of birth, and personal identification number. This information must match the data in the National Population Database. From the moment a business household registration certificate is issued or the information is confirmed as a match, the personal identification number will officially be used as the tax code.

For individuals who were issued a tax code before July 1, 2025, if their information is already consistent with the National Population Database, the tax authority will automatically transition to using their personal identification number. This will not require any additional administrative procedures from citizens.