HANDLING FOR INDIVIDUALS WITH TWO TAX IDENTIFICATION NUMBERS

Pursuant to the provisions of the law on tax registration, an individual is granted a unique tax identification number that does not change during his or her lifetime and is used to declare and pay taxes on all taxes payable by the individual.

In case an individual has been granted a personal income tax identification number, then the individual changes the place of permanent residence registration outside the province or centrally-run city and is granted a new national ID card and a new national ID number (09 natural numbers or 12 natural numbers) according to the province or centrally-run city where he/she moves to, or is granted a personal identification number according to the provisions of the Law on Citizen Identification No. 59/2014/QH13, that individual must carry out procedures for changing tax registration information in accordance with the current tax administration law. A new personal income tax number cannot be issued with the new national ID number or the new personal identification number.

In case the local tax authority where the taxpayer moves to has issued a new tax identification number to the taxpayer according to the new ID card number or new personal identification number, it must be responsible for recovering the issued tax identification number not in accordance with the above principles, and at the same time, guide and assist the taxpayer to use his/her granted tax identification number to declare, pay tax or deduct income arising in accordance with current tax laws.

Thus, if there is a case where an individual has 2 tax identification numbers (due to the use of a 9-digit national ID card and a 12-digit citizen ID card for registration), he/she must terminate the later-issued personal income tax identification number and use only the first-issued tax identification number to make tax declaration and payment or to deduct the income generated in accordance with the provisions of the current tax law.