How to handle the coincidence of ID number in the tax code?

Thu, 08 Nov 2018 13:46:14 PM GMT + 7    Print   Email   Share:

(Chinhphu.vn) – Ms. Nguyen Thi Thu Thao has ID number 031559996, issued on August 18, 2005 in the Hai Phong City.  However, when she looked up the ID number on the Tax Identification System, she discovered that her ID was being used to file a tax return for a person named Nguyen Thi Mai from August 19, 2012 (though she was not working at that time in any companies).

Through the receiving and responding system to opinions and feedback of people, Ms. Thao would like to request competent agencies to consider and guide the settlement of this case.

Regarding this issue, The General Department of Taxation - Ministry of Finance has the following opinions:

At Point b, Point c, Clause 1, Article 5 of the Ministry of Finance's Circular No. 95/2016 / TT-BTC dated June 28, 2016

"Article 5.- Grant and use of tax identification numbers

1. Issue of tax code ...

b) An individual shall be issued a unique TIN being used in his/her entire life. A dependent of a personal income taxpayer shall be issued with a TIN for the purpose of exemption. The dependent’s TIN is also his/her TIN upon any of liability to government budget taken on by such person.

c) An assigned TIN may not be reissued to other taxpayers.”.

Based on the above guidance, the tax code granted to an individual shall be used throughout his or her life to carry out transactions with tax authorities (if any).

The General Department of Taxation issued a Document No. 4313 / TCT-IT dated 21 October 2009 and the Official Letter No. 2871 / TCT-IT dated 3 August 2010 guiding the treatment of identity cards when granting individual tax codes. Ms. Thao can contact directly with the Tax Department of  Hai Phong City (Tax Department of Hai An District) for guidance.Upon receiving the result of duplication of the ID card number on the tax registration system at all levels, the Tax Department and the Tax Sub-Department shall carry out the verification steps as follows:

Step 1: Check the ID information entered into the tax code registration system with the information on the original taxpayers: If the user mistype the ID number, then update the ID. The information on the system corresponds to the information on the original file of taxpayers; If the ID number on the system matches the information on the original file, then step 2 as below.

Step 2: Search the information of taxpayers on the website tncnonline.tct.vn (can look up by tax code or ID number).

- If the information of the individual is identical with the personal data of the relevant taxpayers (Name, date of birth, ID card number and issuing date):

In cases where the system allows replacement, the user performs the replacement on the function of the application.

+ In cases where it can not be replaced, the tax agency shall work with the taxpayers to complete the procedures according to the current tax registration regulations (for example, if the taxpayers have two or more personal income tax identification numbers, Paying taxpayers to close 1 tax code and use only the remaining tax code; In cases where the taxpayers make new registration dossiers and are reported with 1 tax code already issued by the taxpayers and are currently operating, the tax offices shall guide the taxpayers to register the shops and bureaus under the tax codes granted by the taxpayers. ...).

- If the information of the individual with the same ID does not match the personal information of the relevant taxpayer (Name, date of birth, ID card, issuance date): it will implement as the same ID on the system of tax code registration. The form of the tax code is the same as the current tax registration process. Print and save the search results of the individual information matched in the tax registration documents of individuals.

(According to the Official Letter No. 2871 / TCT-TNCN)


  • By : Online Newspaper of the Government / Translator: HaiYen-Bizic


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