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Personal identification numbers to replace tax identification numbers starting in July
The Ministry of Finance has issued a new circular regulating tax registration. From July 1, 2025, taxpayers will use personal identification numbers instead of tax identification numbers.
Under Circular 86/2024/TT-BTC (dated December 23, 2024), individuals, households and business households will continue to be issued tax identification numbers by tax authorities until June 30, 2025. However, starting from July 1, 2025, the 12-digit personal identification number issued by the Ministry of Public Security will officially replace tax identification numbers for all purposes.
This change means that individuals (including dependents), households, business households and self-employed individuals will transition to using the personal identification number of their legal representative in place of traditional tax identification numbers.
The Ministry of Finance believes that adopting personal identification numbers will simplify administrative procedures, enhance transparency and synchronise data between tax authorities and the police department. Additionally, this regulation is expected to streamline registration and tax filing processes for individuals, households and businesses.
Circular 86/2024/TT-BTC will come into effect on February 6, 2025, replacing Circular 105/2020/TT-BTC. Consequently, after July 1, 2025, the old regulations regarding issuing tax identification numbers to individuals, households and business households will be ineffective, and taxpayers will fully adopt the personal identification number system managed by the Ministry of Public Security.
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