Guidelines for Personal Income Tax Registration and Verification from July 1, 2025

1. Do New Employees Need to Register for a Tax Code for the First Time, or Can They Use Their Citizen Identification Number as a Tax Code?

Pursuant to Circular 86/2024/TT-BTC, effective from July 1, 2025, the Citizen Identification Number (CIN) may be used in place of the personal tax code in certain cases, but not all CINs automatically serve as tax codes. The details are as follows:

• Employees Without a Tax Code:
  New employees who have never worked or registered for a personal tax code must register for a tax code for the first time. Employers are required to submit Form 05-ĐK-TH-TCT via the electronic tax portal (thuedientu.gdt.gov.vn) to register a tax code for the employee. Upon successful registration, the CIN will be used as the tax code, provided the information matches the National Population Database.
• Employees With a Tax Code Issued Before July 1, 2025:
  • If the tax registration information matches the National Population Database, employees can use their CIN as the tax code starting from July 1, 2025, without additional procedures. The tax authority will automatically manage tax-related data, including tax obligations and dependent deductions, using the CIN.
  • If the tax registration information does not match or is incomplete, the tax code will be placed in a “Pending Update of Citizen Identification Information” status. Employees must update their tax registration information in accordance with Clauses 1 and 4, Article 25 of Circular 86/2024/TT-BTC to ensure alignment with the National Population Database before using the CIN as the tax code.

New employees without a tax code must register for one. The CIN can only be used as a tax code if the employee has registered for tax and their information matches the National Population Database.

2. How to Verify If an Employee Has a Tax Code

To determine whether an employee has a tax code, employers or individuals can follow these steps:

1. Visit https://tracuunnt.gdt.gov.vn.
2. Select the “Information on Personal Income Taxpayers”
3. Enter the employee’s CIN.
   • If a tax code is displayed, the employee already has a tax code.
   • If no result is shown, the employee must register for a tax code for the first time.

Note: Regularly verify tax information to ensure accuracy, especially for processing tax filings or dependent deductions.

3. Is It Mandatory to Convert an Existing Tax Code to a Citizen Identification Number?

• Individuals Without a Tax Code: Must register for a tax code as required. Upon registration, the CIN will be used as the tax code if the information aligns with the National Population Database.
• Individuals With a Tax Code and Matching Information: The tax authority will automatically convert the tax code to the CIN starting from July 1, 2025, without requiring additional action from the taxpayer.
• Individuals With a Tax Code and Non-Matching Information: Must complete procedures to update tax registration information in 2025 to ensure consistency with the National Population Database before using the CIN as the tax code.

Disclaimer:

This article is intended for informational purposes only and does not constitute legal advice from HTH & Partners. The content represents the views of HTH & Partners and is subject to change without prior notice.

The legal provisions referenced in this article were valid at the time of publication but may have been amended or repealed by the time of reading. We strongly recommend consulting a qualified legal professional before applying any information contained herein.