Official Letter No. 2065/CT-NVT dated June 26, 2025 of the Tax Department on the implementation of using personal identification numbers in place of tax codes and using organizational electronic identification accounts in electronic tax transactions from 01 July 2025
On June 26, 2025, the Tax Department issued Official Letter No. 2065 providing guidance on the implementation of:
1. Regarding the use of the personal identification number in place of the tax code
From July 1, 2025, the personal identification number issued under the Law on Identity shall be used in place of the tax code for Vietnamese individuals. Additionally, the personal identification number of the head of a household, head of a household business, or individual businessperson will also be used instead of the tax identification number for those household businesses or individuals.
(Detailed implementation guidelines are provided in Annex 1 attached.)
2. Regarding the use of electronic identification accounts for organizations in electronic tax transactions
Accounts generated by the National Public Service Portal or by the administrative procedure settlement information systems at ministerial or provincial levels shall be used until June 30, 2025. Accordingly:
a) From July 1, 2025, individuals, organizations, and enterprises shall use electronic identification accounts issued by the Ministry of Public Security when carrying out electronic tax procedures.
b) If by July 1, 2025, a taxpayer is still in the process of obtaining an electronic identification account and has not yet been granted one by the Ministry of Public Security, or if the taxpayer is a foreign individual or an organization with a legal representative who is a foreigner and has not been issued such an account due to implementation progress by the Ministry of Public Security, they may continue to fulfill their obligations to the state budget using their current electronic tax account, provided that it complies with the Law on Tax Administration and the Law on Electronic Transactions, until the new account is issued in accordance with the implementation schedule.
c) Taxpayers not eligible for electronic identification accounts under Decree No. 69/2024/NĐ-CP shall continue to conduct electronic tax transactions in accordance with the Law on Tax Administration, the Law on Electronic Transactions, Circular No. 19/2021/TT-BTC, and Circular No. 46/2024/TT-BTC issued by the Ministry of Finance.
(Detailed guidance is provided in Annex 1 and the review results of Tax Sub-departments in Annex 2 attached.)
