Is it mandatory to use a personal đá bóng trực tiếp instead of a tax đá bóng trực tiếp in Vietnam?

Is it mandatory to use a personal đá bóng trực tiếp instead of a tax đá bóng trực tiếp in Vietnam?

Based on Clause 2, Article 38 ofCircular 86/2024/TT-BTCstipulating the effectiveness as follows:

Effective Date

1. This Circular takes effect from February 6, 2025, replacing Circular No. 105/2020/TT-BTC dated December 3, 2020 of the Ministry of Finance guiding taxpayer registration, except as provided in Clause 2 of this Article.

2. The tax đá bóng trực tiếp issued by the tax authority to individuals, households, and business households shall be in force until June 30, 2025. From July 1, 2025, taxpayers and related entities such as tax management agencies, organizations, and individuals involved in the use of tax identification numbers shall use the personal đá bóng trực tiếp instead of the tax đá bóng trực tiếp as per Article 35 of the Tax Management Law.

3. In case the documents referred to in this Circular are amended, supplemented, or replaced, the new documents shall apply.

According to the above regulations, the tax đá bóng trực tiếp issued by the tax authorities to individuals, households, and business households is valid until June 30, 2025. From July 1, 2025, taxpayers are required to use a personal đá bóng trực tiếp instead of a tax đá bóng trực tiếp.

Thus, it is mandatory to use a personal đá bóng trực tiếp instead of a tax đá bóng trực tiếp from July 1, 2025.

Is it mandatory to use a personal đá bóng trực tiếp instead of a tax đá bóng trực tiếp in Vietnam? (Image from the Internet)

What is a personal đá bóng trực tiếp in Vietnam?

Based on Article 12 of theLaw on Identity 2023stipulating the personal đá bóng trực tiếp as follows:

The Personal đá bóng trực tiếp of Vietnamese citizens

1. The personal đá bóng trực tiếp of Vietnamese citizens is a sequence of 12 digits established by the National Population Database for each citizen of Vietnam.

2. The personal đá bóng trực tiếp is uniformly managed nationwide by the Ministry of Public Security and is established for each Vietnamese citizen, without duplication.

3. The personal đá bóng trực tiếp is used to issue identity cards, and for accessing citizens' information in the National Population Database and other national, sectoral databases, national data centers, and public service portals.

4. The Government of Vietnam stipulates the establishment, cancellation, and re-establishment of citizens' personal identification numbers.

Thus, the personal đá bóng trực tiếp is a sequence of 12 digits established by the National Population Database for citizens of Vietnam. This number is uniformly managed by the Ministry of Public Security nationwide for each citizen, ensuring no duplication among individuals.

Additionally, Article 18 of theLaw on Identity 2023stipulates as follows:

Contents Displayed on the Identity Card

1. The identity card contains information printed on the card and encrypted information storage.

2. Information printed on the identity card includes:

a) The national emblem of the Socialist Republic of Vietnam;

b) The phrase “SOCIALIST REPUBLIC OF VIETNAM, Independence - Freedom - Happiness”;

c) The word “IDENTITY”;

d) Facial image;

dd) Personal đá bóng trực tiếp;

e) Full name;

g) Date of birth;

h) Gender;

i) Place of birth registration;

k) Nationality;

l) Place of residence;

m) Date of issuance; expiration date;

n) Place of issuance: Ministry of Public Security.

...

According to the above regulations, the information printed on the identity card includes the personal đá bóng trực tiếp, meaning the identity card number is the personal đá bóng trực tiếp.

Can individuals without a personal đá bóng trực tiếp register for taxes in Vietnam?

Based on Clause 4, Article 40 ofCircular 86/2024/TT-BTC(effective from February 6, 2025) stipulates as follows:

Responsibilities of Implementation

...

3. The tax authorities are responsible for restoring the tax đá bóng trực tiếp of taxpayers to rectify errors made by the tax authorities when ending the validity of a taxpayer's tax đá bóng trực tiếp not according to the legal provisions on tax management, or improperly handling the termination of the tax đá bóng trực tiếp's validity, or restoring the taxpayer’s tax đá bóng trực tiếp for activities requiring a tax đá bóng trực tiếp when additional obligations to the state budget arise due to decisions by competent authorities after the tax đá bóng trực tiếp validity has been ended by the tax authorities.

4. Taxpayers, organizations, and individuals covered by this Circular must fulfill all instructive guidelines in this Circular.

In case a Vietnamese citizen has not been issued a personal đá bóng trực tiếp, said individual must contact the local police office to have their information recorded in the National Population Database and be issued a personal đá bóng trực tiếp before proceeding with taxpayer registration as stipulated in this Circular.

Should there be any issues during the implementation, organizations or individuals are advised to promptly contact the Ministry of Finance for review and resolution./.

According to the above regulations, if an individual who is a Vietnamese citizen has not been issued a personal đá bóng trực tiếp, such an individual will not be able to proceed with taxpayer registration. To perform taxpayer registration, the individual must contact the local police office to have their information collected into the National Population Database and be issued a personal đá bóng trực tiếp before proceeding with the taxpayer registration process.