On 26 June 2025, the General Department of Taxation issued Official Dispatch No. 2065/CT-NVT, introducing a major regulatory change set to take effect from 1 July 2025.
Under this new regulation, Vietnamese citizens, household businesses, and individual entrepreneurs will be required to use their Personal Identification Number (PIN) in place of the traditional tax code in all tax-related activities. This change aligns with the implementation of the new Law on Citizen Identification (2023), which aims to unify identity management across state services.
From July 1 onward, all businesses and organizations — including those with foreign legal representatives — will be required to use an electronic identification account (e-ID) issued by the Ministry of Public Security (MPS) when performing administrative procedures.
This includes interactions on the National Public Service Portal, as well as on ministerial and provincial-level administrative systems, such as tax filing and other regulatory submissions.
Accounts not linked to an official MPS-issued electronic ID will be invalid for these procedures after 30 June 2025.
In cases where a taxpayer is in the process of applying for an electronic identification account but has not yet been issued one by the MPS — including individuals who are foreigners or organizations with foreign legal representatives affected by the MPS’s implementation timeline — temporary use of existing e-tax accounts will still be permitted for conducting tax-related procedures. However, this is only a provisional measure.
Taxpayers are expected to proactively complete all necessary steps to obtain an official MPS-issued electronic identification account as soon as possible to ensure uninterrupted compliance with the new regulations.
These changes will significantly impact many taxpayers, from individuals, business households, households, and enterprises operating in Vietnam.
Taxpayers including business households, households, and individuals need to promptly update their internal tax records to reflect the use of the new PIN.
In addition, organizations must register for an e-ID account issued by MPS and ensure that their e-tax platform is properly integrated and compliant with the new requirements.
Fidinam can help
At Fidinam Vietnam, we understand that regulatory changes can pose real challenges for business operations. Our experts are ready to support you throughout this transition. From guiding you through the registration process for electronic IDs for foreign individuals to electronic identification for organizations so you can continue to fulfill your obligations to the state budget.
If you’re unsure about how this new regulation may affect your business or how to implement the necessary changes, contact Fidinam Vietnam at info@fidinam.com.vn or via the form below.
