From 01 July 2025, Vietnam will officially use the Personal Identification Number (PIN) in place of the Individual Tax Code in accordance with the new regulations issued by the Ministry of Finance.
CONTENTS
1. Introduction & Effective Date
According to Clause 2, Article 38 of Circular 86/2024/TT-BTC dated 23 December 2024, the current individual tax codes, household tax codes, and business household tax codes will cease to be used as of 30 June 2025.
Starting from 01 July 2025, taxpayers, tax authorities, and other relevant agencies, organizations, or individuals involved in the use of tax codes under Article 35 of the Law on Tax Administration shall use the Personal Identification Number (PIN) in place of the tax code.
2. What is a Personal Identification Number?
Pursuant to Article 12 of the Citizen Identification Law No. 26/2023/QH15 dated 27 November 2023, the Personal Identification Number of Vietnamese citizens is defined as follows:
- A 12-digit natural number established by the National Population Database.
- Uniformly managed by the Ministry of Public Security and unique to each individual.
- The number printed on the current chip-embedded Citizen Identification Card.
- Used to link and access information within the national database system and public services.
Furthermore, according to Clause 1, Article 11 of Decree 70/2024/ND-CP dated 25 June 2024, each Vietnamese citizen is assigned only one unique Personal Identification Number in the National Population Database system.
3. Significance for Taxpayers
- From 01 July 2025, the individual tax code will be identical to the Personal Identification Number.
- There will no longer be two separate codes: the tax code and the Personal Identification Number as before.
- When performing tax-related transactions, filing personal income tax, claiming tax refunds, or registering dependents, citizens only need to use the chip-embedded Citizen Identification Card number (PIN).
Key benefits: This transition helps synchronize population and tax data, simplify administrative procedures, and enhance convenience for both taxpayers and tax authorities in managing personal income tax.
4. Conclusion & Recommendations
This marks an important step toward the modernization of tax administration, contributing to the development of a Digital Government – Digital Citizen – Digital Tax ecosystem.
Citizens are advised to ensure they have obtained a chip-embedded Citizen Identification Card (CID) before 01 July 2025 to avoid any disruptions in financial or personal income tax transactions.
