Công văn 2064/CT-NVT năm 2025 sử dụng số định danh cá nhân thay cho mã số thuế và triển khai mô hình chính quyền địa phương 02 cấp do Cục Thuế ban hành

To:

- The State Bank of Vietnam;
- Vietnam E-Commerce and Digital Economy Agency – the Ministry of Industry and Trade;
- Administrative Procedures Control Agency – the Government Office;
- Department of Land Administration – the Ministry of Agriculture and Environment
- Vietnam Register – the Ministry of Construction;
- The Office – the Ministry of Public Security;
- Immigration Department – the Ministry of Public Security;
- The State Treasury;
- Department of Customs;
- National Statistics Office;
- Sole Proprietorship and Collective Economy Development Department;
- Vietnam Social Security;
- Departments of Agriculture and Environment of provinces/cities;
- Commercial banks; Units responsible for connecting and exchanging information; Collectors and T-VAN service providers; Units providing electronic invoice services and solutions.

Pursuant to clause 7, Article 35 of the Law on Tax Administration No. 38/2019/QH14, Circular No. 86/2024/TT-BTC dated December 23, 2024 of the Ministry of Finance on tax registration, tax authorities will use personal identification numbers (PINs) as a replacement for tax identification numbers (TINs) of individuals, households and household businesses from July 01, 2025.

Pursuant to Resolution No. 202/2025/QH15 dated June 12, 2025 of the National Assembly on arrangement of province-level administrative divisions; Resolutions of the Standing Committee on arrangement of commune-level administrative divisions of provinces, cities and relevant guiding documents.

For uniform and effective implementation, the Department of Tax hereby requests the prescribed entities to cooperate in implementing the following content:

1. Disseminate and raise awareness among officials, civil servants, public employees, organizations and individuals under management about the guidelines for the use of PINs as a replacement for TINs of individuals, households and household businesses and deployment of 02-level local government model from July 01, 2025.

2. Use PINs as a replacement for TINs and deploy 02-level local government model from July 01, 2025 during the process of handling of administrative procedures related to TINs of individuals, households and household businesses.

3. Cooperate in upgrading the information technology system for serving the collection of state budget revenues; information exchange between tax authorities and of individuals, households and household businesses; use of PINs as a replacement for TINs; and deployment of 02-level local government model dated July 01, 2025 (The Department of Tax will send a description on technical requirements and data standards to relevant authorities and organizations for synchronized application upgrades).  

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The Department of Tax is looking forward to receiving close and effective cooperation from prescribed entities to ensure the successful deployment of the use of PINs as a replacement for TINs and the 02-level local government model.

For your information./.

PP. DIRECTOR GENERAL
DEPUTY DIRECTOR GENERAL




Mai Son