trực tiếp bóng đá hôm nayHow to convert TIN to personal identification number for individual/household businesses in Vietnam from July 1, 2025?

How to convert TIN to personal identification number for individual/household businessesin Vietnam from July 1, 2025?

According to Article 39 ofCircular 86/2024/TT-BTC(effective from February 6, 2025) regarding transitional provisions, trực tiếp bóng đá hôm nay conversion of TIN to personal identification number for individual/household businesses is carried out as follows:

- In trực tiếp bóng đá hôm nay case of business households, family households, or individuals that are required to use personal identification number instead of TIN as stipulated in Clause 5, Article 5 ofCircular 86/2024/TT-BTC, who have been issued TIN before July 1, 2025, and trực tiếp bóng đá hôm nay taxpayer registration information of trực tiếp bóng đá hôm nay representative of trực tiếp bóng đá hôm nay business household, family household, or individual matches trực tiếp bóng đá hôm nay information of trực tiếp bóng đá hôm nay individual stored in trực tiếp bóng đá hôm nay National Database on Population, these business households, family households, or individuals can use personal identification number instead of TIN starting July 1, 2025. This includes trực tiếp bóng đá hôm nay adjustment and supplementation of tax obligations arising under trực tiếp bóng đá hôm nay previously issued tax identification number. Furthermore, trực tiếp bóng đá hôm nay tax authority manages all data of trực tiếp bóng đá hôm nay business household, family household, individual, and dependent registration data using trực tiếp bóng đá hôm nay personal identification number.

- If trực tiếp bóng đá hôm nay taxpayer registration information of trực tiếp bóng đá hôm nay representative of trực tiếp bóng đá hôm nay business household, family household, or individual does not match or is incomplete in comparison with trực tiếp bóng đá hôm nay individual data stored in trực tiếp bóng đá hôm nay National Database on Population, trực tiếp bóng đá hôm nay tax authority updates trực tiếp bóng đá hôm nay tax identification number status of trực tiếp bóng đá hôm nay business household, family household, or individual to status 10 "Tax ID pending update of personal identification information." Taxpayers must follow trực tiếp bóng đá hôm nay procedure to change taxpayer registration information with trực tiếp bóng đá hôm nay tax authority as stipulated in Clauses 1 and 4 of Article 25 ofCircular 86/2024/TT-BTCto ensure trực tiếp bóng đá hôm nay information matches trực tiếp bóng đá hôm nay National Database on Population before using trực tiếp bóng đá hôm nay personal identification number instead of trực tiếp bóng đá hôm nay tax identification number as stipulated in Clause 2, Article 38 ofCircular 86/2024/TT-BTC.

- If an individual has been issued more than one tax identification number, trực tiếp bóng đá hôm nay taxpayer must update personal identification number information for trực tiếp bóng đá hôm nay issued TIN so that trực tiếp bóng đá hôm nay tax authority can integrate these into trực tiếp bóng đá hôm nay personal identification number, consolidating trực tiếp bóng đá hôm nay taxpayer's tax data according to trực tiếp bóng đá hôm nay personal identification number.

When trực tiếp bóng đá hôm nay tax identification number is integrated into trực tiếp bóng đá hôm nay personal identification number, invoices, documents, tax records, and other legal documents that use trực tiếp bóng đá hôm nay individual's tax identification number will continue to be used for tax administrative procedures, confirming tax obligation fulfillment without needing to change tax identification information on these documents to trực tiếp bóng đá hôm nay personal identification number.

- Business households, family households, and individuals can check whether trực tiếp bóng đá hôm nay taxpayer registration information has been verified to match or not match trực tiếp bóng đá hôm nay National Database on Population through trực tiếp bóng đá hôm nay General Department of Taxation’s electronic portal at https://www.gdt.gov.vn or on trực tiếp bóng đá hôm nay General Department of Taxation's electronic tax page at thuedientu.gdt.gov.vn, or within trực tiếp bóng đá hôm nay electronic tax transaction account on applications such as icanhan or eTaxMobile (if trực tiếp bóng đá hôm nay individual has been issued an electronic tax transaction account with trực tiếp bóng đá hôm nay tax authority). If information errors occur, trực tiếp bóng đá hôm nay taxpayer must contact trực tiếp bóng đá hôm nay directly managing tax authority or relevant Tax Department or Regional Tax Department where trực tiếp bóng đá hôm nay individual resides to update accurate information into trực tiếp bóng đá hôm nay taxpayer registration application system.

How to convert TIN to personal identification number for individual/household businesses in Vietnam from July 1, 2025?(Image from trực tiếp bóng đá hôm nay Internet)

Which individual/household businessesmust perform taxpayer registration directly with trực tiếp bóng đá hôm nay tax authority in Vietnam from February 6, 2025?

In accordance with Clause 2, Article 4 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), individuals who must perform taxpayer registration directly with trực tiếp bóng đá hôm nay tax authority include:

- Foreign individuals using humanitarian aid or non-refundable aid from abroad to purchase goods or services with VAT in Vietnam for non-refundable aid or humanitarian aid.

- ODA project owners eligible for VAT refunds.

- Foreign individuals independently practicing business in Vietnam in compliance with Vietnamese law, with income arising in Vietnam or with arising tax obligations in Vietnam.

- Foreign individuals not residing in Vietnam conducting e-commerce business, digital platform-based business, and other services with Vietnamese organizations and individuals.

- Individuals responsible for withholding and paying tax on behalf of other taxpayers must declare and identify tax obligations separately from trực tiếp bóng đá hôm nay obligations of trực tiếp bóng đá hôm nay taxpayer as stipulated by tax management law.

- Family households or individuals engaged in trực tiếp bóng đá hôm nay production, business of goods, and services as prescribed by law but not required to register business households through business registration authorities per trực tiếp bóng đá hôm nay regulations of trực tiếp bóng đá hôm nay Government of Vietnam on business households; business individuals from countries sharing land borders with Vietnam conducting trade activities at border markets, border gate markets, or markets within border gate economic zones.

- Individuals with income subject to personal income tax (excluding business individuals).

- Individuals classified as dependents under personal income tax law.

- Individuals assigned by trực tiếp bóng đá hôm nay tax authority to collect taxes.

- Other family households and individuals with obligations to trực tiếp bóng đá hôm nay state budget.

What are regulations onuse of TINin Vietnam?

Pursuant to Article 35 of trực tiếp bóng đá hôm nayLaw on Tax Administration 2019on trực tiếp bóng đá hôm nay use of TIN, it is regulated as follows:

- Taxpayers must record their tax identification number on invoices, documents, and materials when conducting business transactions; opening deposit accounts at commercial banks and other credit institutions; declaring tax, paying tax, getting tax exemption, reductions, refunds or non-collection; registering customs declarations, and carrying out other tax transactions for all obligations to trực tiếp bóng đá hôm nay state budget, even if trực tiếp bóng đá hôm nay taxpayer conducts business in multiple regions.

- Taxpayers must provide their tax identification number to relevant agencies or organizations or record it on their files when pursuing administrative procedures through trực tiếp bóng đá hôm nay one-stop-shop mechanism with trực tiếp bóng đá hôm nay tax authority.

- Tax authorities, trực tiếp bóng đá hôm nay State Treasury, commercial banks, and organizations authorized by trực tiếp bóng đá hôm nay tax authority to collect taxes use trực tiếp bóng đá hôm nay taxpayer's tax identification number in tax management and collect taxes into trực tiếp bóng đá hôm nay state budget.

- Commercial banks and other credit institutions must record trực tiếp bóng đá hôm nay tax identification number in account opening records and transaction documents via trực tiếp bóng đá hôm nay taxpayer’s account.

- Other organizations and individuals participating in tax management use trực tiếp bóng đá hôm nay taxpayer's issued tax identification number when providing information related to determining tax obligations.

- When trực tiếp bóng đá hôm nay Vietnamese party makes payments to organizations or individuals engaging in cross-border business through digital intermediary platforms not located in Vietnam, trực tiếp bóng đá hôm nay assigned tax identification number must be used for withholding and substitute payment.