Vietnam to Use PIN as Tax Codes from July 1, 2025

Jun 19, 2025

News

Vietnam to Use PIN as Tax Codes from July 1, 2025

Table of Contents

Overview

From July 1, 2025, Vietnam will implement a significant change in its tax identification system: the personal identification number (PIN), a 12-digit number issued by the Ministry of Public Security, will officially replace the traditional tax code (tax identification number, TIN) for Vietnamese individuals, including employees, dependents, and business household representatives. This change affects all employers with Vietnamese staff, including those using HR outsourcing services such as NetViet.

Key Points for Employers

What Is Changing?

Personal Identification Number (PIN) as Tax Code: The PIN, found on the Vietnamese national ID card, will become the sole tax identifier for Vietnamese employees, dependents, and business household representatives. The old tax codes will no longer be used for these individuals after June 30, 2025.
Scope: This applies to all Vietnamese citizens who:
- Earn income subject to personal income tax (except for business individuals).
- Are listed as dependents for tax purposes.
- Act as representatives for households or business households.

What Must Employers Do?

Update Payroll and HR Systems: Ensure your payroll, HR, and tax reporting systems are updated to record and use the employee’s PIN instead of the old tax code from July 1, 2025.
Collect PINs: Work with your Vietnamese employees and HR service providers to collect and verify the correct PINs for all relevant staff. This information is found on the national ID card (Căn cước công dân).
Coordinate with HR Outsourcing Partners: If you use services like NetViet, confirm they are prepared for the transition and have processes in place to update employee records, tax filings, and compliance documentation.
Check Data Consistency: Ensure that employee information (full name, date of birth, and PIN) matches what is registered in the National Population Database to avoid interruptions in tax obligations and filings.
Address Multiple Tax Codes: If an employee has more than one tax code, the authorities will consolidate all records under the individual’s PIN. Employees should update their registration if needed.

Transition Timeline

Date	Action Required
Until 30/06/2025	Continue using current tax codes
From 01/07/2025	Use PIN as the sole tax identifier for individuals

Additional Notes

No Retroactive Changes: Invoices and tax documents issued with the old tax code remain valid; there is no need to update them retroactively.
Foreign Employees: This change does not apply to foreign nationals working in Vietnam who do not have a Vietnamese PIN; their tax registration procedures remain unchanged.
Compliance: Non-compliance or mismatched data may result in delayed or interrupted tax filings. Proactive communication with employees and HR partners is essential.

Why Is This Change Happening?

The Vietnamese government aims to streamline tax administration, reduce administrative burdens, and enhance data integrity by integrating tax records with the National Population Database. This transition is expected to simplify compliance for both employees and employers, reduce the risk of errors, and improve the efficiency of tax-related processes.

Action Checklist for Foreign Employers

Review and update internal payroll and HR systems.
Communicate the change to Vietnamese employees.
Collect and verify employees’ PINs.
Coordinate with HR outsourcing partners (e.g., NetViet) for a smooth transition.
Check for and resolve any data inconsistencies before July 1, 2025.