đá bóng trực tiếpFrom July 1, 2025, which identification number should household businesses use when paying taxes in Vietnam?
From July 1, 2025, which identification number should household businesses use when paying taxes in Vietnam?
Pursuant to Article 5 ofCircular 86/2024/TT-BTCregulating the đá bóng trực tiếp identification number for household businesses as follows:
Structure of đá bóng trực tiếp identification number
- The đá bóng trực tiếp identification number includes đá bóng trực tiếp identification numbers for enterprises, organizations, and đá bóng trực tiếp identification numbers for households, household businesses, and individuals. In which:
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b) The đá bóng trực tiếp identification number for households, household businesses, and individuals is the đá bóng trực tiếp identification number issued by the đá bóng trực tiếp authority for cases stipulated at points a, đ, e, h clause 4 of this Article; is the personal identification number issued by the Ministry of Public Security according to the provisions of law on identification for cases using the personal identification number instead of the đá bóng trực tiếp identification number as stipulated in clause 5 of this Article.
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- The personal identification number of Vietnamese citizens issued by the Ministry of Public Security according to the provisions of law on identification is a natural number string consisting of 12 digits used in place of the individual's đá bóng trực tiếp identification number or dependent as stipulated at points k, l, n clause 2 Article 4 of this Circular; additionally, the personal identification number of the representative of the household, household business, or business individual is also used in place of the đá bóng trực tiếp identification number of that household, household business, or business individual.
Referring to clause 4 Article 5 ofCircular 86/2024/TT-BTCregulated as follows:
Structure of đá bóng trực tiếp identification number
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- Classification of the đá bóng trực tiếp identification number structure issued by the đá bóng trực tiếp authority
a) The 10-digit đá bóng trực tiếp identification number is used for enterprises, cooperatives, organizations with legal status or organizations without legal status but directly resulting in đá bóng trực tiếp obligations (hereafter referred to as independent units); an individual who is a foreign national or a Vietnamese national residing abroad without a personal identification number established from the National Database on Population.
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dd) Foreign suppliers under the provisions at point e clause 2 Article 4 of this Circular, who do not have a đá bóng trực tiếp identification number in Vietnam upon direct đá bóng trực tiếp registration with the đá bóng trực tiếp authority, are assigned a 10-digit đá bóng trực tiếp identification number. The foreign supplier uses the assigned đá bóng trực tiếp identification number to declare and pay taxes directly or provide the đá bóng trực tiếp identification number to organizations, individuals in Vietnam authorized by the foreign supplier or provide it to commercial banks, intermediary payment service providers to perform đá bóng trực tiếp deduction, pay on behalf and declare in the đá bóng trực tiếp Deduction Table of foreign suppliers in Vietnam.
e) Organizations, individuals who deduct and pay on behalf according to the provisions at point g clause 2 Article 4 of this Circular are assigned a 10-digit đá bóng trực tiếp identification number (hereafter referred to as the substitutive đá bóng trực tiếp identification number) to declare and pay đá bóng trực tiếp on behalf of foreign contractors, foreign subcontractors, foreign suppliers, organizations, and individuals with business cooperation contracts if there is a demand for a separate đá bóng trực tiếp identification number for the business cooperation contract. Foreign contractors, foreign subcontractors as stipulated at point đ clause 2 Article 4 of this Circular, declared and paid on behalf by the Vietnamese side, are assigned a 13-digit đá bóng trực tiếp identification number according to the Vietnamese substitutive đá bóng trực tiếp identification number to confirm đá bóng trực tiếp obligation completion in Vietnam.
When the taxpayer changes đá bóng trực tiếp registration information, temporarily suspends activities, or resumes activities before the deadline, terminates đá bóng trực tiếp identification number validity, and restores đá bóng trực tiếp identification number according to the provisions regarding the taxpayer's đá bóng trực tiếp identification number, the substitutive đá bóng trực tiếp identification number is updated correspondingly by the đá bóng trực tiếp authority according to taxpayer’s đá bóng trực tiếp identification number information and status. Taxpayers do not have to submit the dossier stipulated in Chapter II, Chapter III of this Circular for the substitutive đá bóng trực tiếp identification number.
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h) Organizations, individuals prescribed at point m clause 2 Article 4 of this Circular having one or more revenue commission contracts with a đá bóng trực tiếp authority are assigned one substitutive đá bóng trực tiếp identification number to pay amounts collected from taxpayers into the state budget.
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Additionally, clause 2 Article 38 ofCircular 86/2024/TT-BTCstipulates the effective date as follows:
Effective Date
- This Circular comes into effect from February 6, 2025, replacing Circular No. 105/2020/TT-BTC dated December 3, 2020, of the Ministry of Finance guiding đá bóng trực tiếp registration, excluding the cases specified in clause 2 of this Article.
- The đá bóng trực tiếp identification numbers issued by the đá bóng trực tiếp authority to individuals, households, and household businesses will be implemented until June 30, 2025.From July 1, 2025, taxpayers, đá bóng trực tiếp management agencies, other agencies, organizations, and individuals involved in the use of the đá bóng trực tiếp identification number under the provisions of Article 35 of the Law on đá bóng trực tiếp Administration shall implement the use of personal identification numbers in place of the đá bóng trực tiếp identification number.
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Thus, from July 1, 2025, the đá bóng trực tiếp identification number for household businesses is divided into two types as follows:
- For household businesses in cases stipulated at points a, đ, e, h clause 4 Article 5 ofCircular 86/2024/TT-BTC, the đá bóng trực tiếp identification number will be the đá bóng trực tiếp identification number issued by the đá bóng trực tiếp authority;
- In cases stipulated in clause 5 Article 5 ofCircular 86/2024/TT-BTC, the đá bóng trực tiếp identification number will be the personal identification number issued by the Ministry of Public Security pursuant to the provisions of law on identification. Specifically, the personal identification number of the household representative will be used in place of the đá bóng trực tiếp identification number of the household.
What if the đá bóng trực tiếp registration information of the household business does not match the information in the National Database on Population of Vietnam?
Based on clause 3 Article 39 ofCircular 86/2024/TT-BTCstipulates as follows:
Transitional Provisions
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- In case a household business, household, or individual has been issued a đá bóng trực tiếp identification number before July 1, 2025, but the đá bóng trực tiếp registration information from the representative of the household business, household representative, or individual does not match the information of the individual stored in the National Database on Population or is incomplete, the đá bóng trực tiếp authority will update the status of the đá bóng trực tiếp identification number of the household business, household, individual to status 10 "đá bóng trực tiếp identification number awaiting personal identification number information update". The taxpayer needs to carry out the procedure to change the đá bóng trực tiếp registration information with the đá bóng trực tiếp authority in accordance with clause 1, clause 4 Article 25 of this Circular to ensure the information matches the National Database on Population before using the personal identification number instead of the đá bóng trực tiếp identification number as stipulated in clause 2 Article 38 of this Circular.
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Accordingly, if a household business has been issued a đá bóng trực tiếp identification number before July 1, 2025, but the đá bóng trực tiếp registration information of the household business representative does not match the information of the individual stored in the National Database on Population or is incomplete, the đá bóng trực tiếp authority will update the đá bóng trực tiếp identification number status of the household business to status 10 "đá bóng trực tiếp identification number awaiting personal identification number information update". The household business must perform the procedure to change the đá bóng trực tiếp registration information with the đá bóng trực tiếp authority to ensure the information matches the National Database on Population before using the personal identification number instead of the đá bóng trực tiếp identification number.
From July 1, 2025, which identification number should household businesses use when paying taxes in Vietnam?(Image from the Internet)
What does the initial đá bóng trực tiếp registration application for household businesses using personal identification numbers instead of đá bóng trực tiếp identification numbers include?
Pursuant to Article 22 ofCircular 86/2024/TT-BTCregulating the initial đá bóng trực tiếp registration application for household businesses using personal identification numbers instead of đá bóng trực tiếp identification numbers as follows:
(1) For household businesses đá bóng trực tiếp registration concurrently with business registration through the interlinked one-door mechanism, the household business registration application follows the Government of Vietnam’s regulations on household businesses.
(2) household businesses đá bóng trực tiếp registration directly with the đá bóng trực tiếp authority:
- In the case of household businesses stipulated at point i clause 2 Article 4 ofCircular 86/2024/TT-BTC, the đá bóng trực tiếp registration application includes: đá bóng trực tiếp registration form model number 03-ĐK-TCT issued withCircular 86/2024/TT-BTC, or đá bóng trực tiếp declaration dossier in accordance with the đá bóng trực tiếp management law.
- For households, individuals (except đá bóng trực tiếp registrations prescribed at points a, b, c clause 1 Article 22 ofCircular 86/2024/TT-BTC) đá bóng trực tiếp registration through the đá bóng trực tiếp declaration dossier includes: The đá bóng trực tiếp declaration dossier in accordance with the đá bóng trực tiếp management law. In case the đá bóng trực tiếp authority and the state management agency have implemented integration, the đá bóng trực tiếp authority will base on the Information Transfer Form from the state management agency if there is no đá bóng trực tiếp declaration dossier.
