Official Letter No. 6355/DON-QLDN1 dated 14 November 2025 issued by Dong Nai Tax Department on the use of personal identification numbers in lieu of personal tax identification numbers when issuing withholding tax certificates
According to the guidance provided in Official Letter No. 6355/DON-QLDN1, from 1 July 2025, when issuing personal income tax withholding certificates to employees, companies must use the personal identification number instead of the personal tax identification number, as stipulated in Clause 2, Article 38 of Circular 86/2024/TT-BTC dated 23 December 2024 of the Ministry of Finance.
Clause 2, Article 38, Circular 86/2024/TT-BTC dated 23 December 2024 of the Ministry of Finance:
“2. Tax identification numbers issued by tax authorities for individuals, households, and household businesses shall remain valid until 30 June 2025. From 1 July 2025, taxpayers, tax authorities, and relevant agencies, organizations, and individuals involved in the use of tax identification numbers as prescribed in Article 35 of the Law on Tax Administration shall use the personal identification number in place of the tax identification number.”
For detailed information, please refer to the link.
