5 Key Considerations When Using Personal Identification Numbers to Replace Tax Codes

Key takeaways

• Starting July 1, 2025, Personal Identification Numbers will fully replace individual Tax Identification Numbers, requiring businesses to prepare carefully to ensure legal compliance.
• Companies must understand how to handle three key scenarios: when information matches the national database, when it doesn’t, and cases involving multiple TINs.
• This change simplifies administrative procedures, cuts down on errors, and saves significant time for both companies and their employees.
• Businesses should proactively guide employees to check and update their tax information now to ensure a smooth and automatic transition.

A Tax Identification Number (TIN) is a unique code issued by tax authorities to identify individuals and organizations for tax filing and payment. Because existing TINs only exist within the tax agency’s database, it’s possible for one person to have multiple numbers, which complicates tax administration. The new system will consolidate all tax obligations under a single PIN and sync all data with the National Population Database.

1. Ensuring standardized, accurate information

From July 1, 2025, taxpayers must enter their Personal Identification Number (PIN) in the “TIN” field on all tax filings, invoices, and related documents. This means all company forms, accounting software, and HR management systems will need to be updated to align with the new rule.

Crucially, when registering for a tax code or updating their records, taxpayers must provide three key details exactly as they appear in the National Population Database: full name, date of birth, and PIN. Any discrepancy, no matter how small—like a different birth date or a misspelled name—must be fixed before the PIN can be used for tax purposes.

Syncing this data will not only speed up the tax filing process but also significantly reduce the risk of errors and potential legal disputes. We recommend that businesses have their HR and accounting teams carefully verify the personal information of every employee to ensure it’s completely accurate.

2. Updating information in case of discrepancies or duplicates

If an individual’s TIN information doesn’t match the National Population Database before July 1, 2025, the tax authority will flag the TIN with an “Awaiting PIN Update” status. While in this state, the TIN will be temporarily locked, preventing the taxpayer from handling regular tax transactions until their information is corrected.

To fix this, the taxpayer must follow the procedure for changing tax registration information outlined in Clause 1 and Clause 4, Article 25 of Circular No. 86/2024/TT-BTC. This process can take time and requires careful paperwork, so companies should encourage employees to start early to prevent work delays.

For individuals who have been issued multiple TINs, they must update the PIN for all of their existing tax codes. Once updated, the tax authority will merge all TINs into the single PIN, consolidating all tax data under this one identifier.

This consolidation offers major benefits to both individuals and businesses. Instead of managing multiple tax codes, everything will be centralized under a single PIN. This makes looking up information, filing taxes, and managing obligations much simpler and more transparent.

3. Regulations for business households with multiple locations

Starting July 1, 2025, tax authorities will stop issuing separate TINs for each location of a household or individual business. Instead, these businesses will use the single PIN of their designated representative to handle all tax matters with the tax authority where they operate.

However, TINs that were previously issued for these other locations will not be canceled. The tax authority will automatically link them to the representative’s PIN. This transition occurs automatically, without requiring any action from the taxpayer, ensuring that business and tax compliance can continue uninterrupted.

Taxpayers can still access their tax history for each previously issued location-specific TIN by logging into the e-tax system with a Level 2 VNeID account. This feature ensures that historical tax data remains accessible and transparent.

4. Legal validity of invoices and vouchers using old TINs

All legally valid invoices, vouchers, tax records, and documents created with an old TIN before July 1, 2025, will remain valid. They can continue to be used for tax procedures and to prove compliance without needing to be updated with the new PIN.

This means businesses don’t have to worry about reprinting, changing, or reissuing any previously created documents. These records keep their full legal standing and will be accepted in all future tax transactions. This rule saves companies significant time and money while ensuring business continuity.

However, starting July 1, 2025, all newly issued invoices and documents must use the PIN instead of the old TIN. Therefore, businesses need to prepare to update their accounting software, invoice templates, and related forms to be compliant from the outset.

All past transactions, contracts, and payment vouchers are still valid and can be used in legal disputes or tax audits if needed.

5. Proactively verifying and updating information

Taxpayers should proactively check their current tax registration details against the data in the National Population Database using official channels. The tax authorities offer several easy ways to do this:

Online Channels:

• General Department of Taxation Portal: https://www.gdt.gov.vn
• e-Tax Portal: https://thuedientu.gdt.gov.vn
• Mobile Apps: iCanhan or eTaxMobile (for users with an e-tax account)

Direct Channels:

• Contacting the managing tax authority directly
• The local Tax Department at their place of residence
• The tax industry’s official hotline

Businesses should systematically review the tax information for all employees. HR can work with the accounting team to create a detailed checklist, check each case, and help employees complete any necessary updates.

Additionally, tax authorities are already in the process of reviewing and standardizing all personal TIN data for this transition. Taxpayers should monitor official announcements to stay informed and follow any instructions that are released.

The move to using PINs promises real benefits, like reducing paperwork, making management more efficient, and creating an easier tax compliance experience for people and businesses. Investing in professional payroll services can help companies ensure compliance and reduce risks during this transition. Preparing early and systematically will not only help your business avoid disruptions but also turn this challenge into an opportunity to streamline HR processes and improve tax compliance.