The personal identification number or citizen identification number will officially replace the tax code number across the entire tax administration system for individuals, households, and business households.
The regulation is implemented in accordance with Clause 7, Article 35 of the 2019 Law on Tax Administration and Circular 86/2024/TT-BTC on tax registration.
Under Clause 7, Article 35 of the Law on Tax Administration No. 38/2019/QH14 and Article 7 of Circular 86/2024/TT-BTC, as of July 1, 2025, personal identification numbers will officially replace tax codes for households, business households, self-employed individuals, and individuals with tax obligations.
Accordingly, all salaried individuals, sole proprietors, business households, dependents and so on will use their personal identification number as their sole tax identification number which is aligned with international trends, where each citizen has a lifelong identification number linked to administrative transactions and financial obligations.
Deputy Head of the Professional Department of the General Department of Taxation under the Ministry of Finance Mr. Nguyen Duc Huy, said that for taxpayers whose information already matches the national population database, including full name, date of birth, and citizen identification number, the system will automatically convert the old tax identification number to the personal identification number. Therefore, taxpayers do not need to carry out any additional procedures.
Starting from July 1, citizens only need to use their citizen identification number instead of the old tax code.
For cases of new tax registration after July 1, taxpayers only need to provide three basic pieces of information, comprising full name, date of birth, and citizen identification number. The tax authority's system will automatically verify the information and issue a tax code that matches the personal identification number.
The General Department of Taxation recommends that citizens proactively check whether their registered tax information matches the data in the National Population Database, through three channels of the General Department of Taxation’s portal at www.gdt.gov.vn; the electronic tax portal at thuedientu.gdt.gov.vn; applications such as VNeID and eTax Mobile.
Citizens can contact their local tax office directly for assistance.
According to the General Department of Taxation, the tax system is currently managing nearly 81 million personal tax codes, including those for salaried individuals, business households, and dependents. Of these, over 65 million records have been standardized and linked to personal identification numbers. Around 15 million tax codes remain unverified due to missing citizen ID numbers or unsynchronized data. Most of them were dependents. Regarding active business households that fully declare taxes, nearly all of their data has been matched with the national database.
Recently, the tax authorities have worked closely with the business registration agency and the Ministry of Public Security to review and standardize information.
Thanks to these efforts, when the citizen ID number becomes the tax code, the system will automatically update the information on business registration certificates.
Starting from July 1, business households only need to use the citizen identification number of the household head for all administrative procedures related to taxation and other public services.
