Personal identification numbers (PINs) issued to individuals under the law on citizen identification could be used as a substitute for tax identification numbers (TINs), according to a draft circular designed by the Ministry of Finance to amend Circular 105 of 2020 on tax registration and Circular 19 of 2021 guiding e-tax transactions.
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| Guiding tax payment procedures at the Ninh Binh Tax Department__Photo: VNA |
This new regulation would apply to individuals having incomes liable to personal income tax (except businesspersons), dependents of taxpayers, and representatives of organizations and households that have tax liabilities to the state budget.
Accordingly, after taxpayers make registration for change of personal information to PINs or tax offices automatically convert taxpayers’ TINs to PINs during the process of standardization of data on TINs with the National Population Database, tax offices would send taxpayers a notice on the use of PINs in replacement of TINs.
As soon as taxpayers receive the notice from tax offices, they may start to use PINs as a substitute for TINs in tax transactions, including also adjustment or supplementation of tax liabilities already determined under the previously granted TINs. At the same time, tax offices would monitor and manage all taxpayers’ data by PINs. Those who have yet to receive such notice from tax offices could continue to use their TINs as usual.
Particularly for taxpayers who have been granted more than one TIN, tax offices would have to use PINs to consolidate tax data of taxpayers and request taxpayers to modify their information on family circumstance-based tax reduction registration and adjust tax declaration dossiers, when necessary, in case the use of multiple TINs for tax declaration and payment and declaration for family circumstance-based tax reduction leads to incorrect calculation of tax liabilities.
Regarding those who are not granted PINs under the law on citizen identification, if they have registered and activated level-2 e-identification accounts under Decree 59 of 2022, and the electronic identification and authentication system is connected with the General Department of Taxation’s portal, they might use e-identification accounts to carry out e-procedures for tax registration without having to submit copies of passports or other personal identification papers.-(VLLF)
