Instructions for updating and changing Personal Tax Code information

Learn about the profile – how to update personal tax code information, change tax registration information (change full name, date of birth, change ID card to CCCD…).

I. When do I need to update my personal tax code information?

1. Subjects required to pay personal income tax (PIT)

According to Clause 3, Article 10 of Circular 105/2020/TT-BTC, taxpayers include the following individuals:

1. Individuals with income subject to personal income tax (except for business individuals);
2. Individual is dependent.

2. When do individuals need to update tax registration information?

If the taxpayer changes tax registration information such as:

• Change name, date of birth;
• Change ID card number/CCCD card;
• Change of direct tax authority;
• Change tax registration information of dependents… 

➨ In this case, individuals need to submit a dossier to update tax registration change information to the tax authority.

II. Profile of updating and changing tax registration information of individuals

Depending on the case, the application for changing personal tax code registration information includes different types of documents, specifically according to the following table.

III. How to change personal tax code information – where to submit tax registration documents

To update personal tax code information, taxpayers can submit a registration form to change tax registration information through the income paying unit, submit it directly to the tax authority or submit the application online using an electronic tax transaction account.

1. Submit application to change tax registration information through income paying unit

• Individuals prepare the required documents (as instructed above) and submit them to the accountant or relevant department at the income paying company;
• The company accountant prepares a declaration to change information of individuals or dependents to submit to the tax authority directly managing the company in the following ways.

1.1. Declare changes to tax registration information online at the Electronic Tax page

In case of change of taxpayer’s personal information

➨ Step 1: Log in to the tax page https://thuedientu.gdt.gov.vn with the company account

➨ Step 2: Select “Tax registration” → Then select “New registration/change personal information via CQCT” → Select form 05-DK-TH-TCT

➨ Step 3: Select “Change tax registration information” → Fill in the information of the individual to be changed and then click “Check information”

➨ Step 4: In the “Tax registration” section, select “Look up temporary records” → Select the search time and then select “Submit records”

➨ Step 5: Click “Complete declaration” to submit the declaration

For cases of changing dependent information

➨ Step 1: Log in to the tax page https://thuedientu.gdt.gov.vn with the company account

➨ Step 2: Select “Tax registration” → Then select “New registration/change personal information via CQCT” → Select form 20-DK-TH-TCT_TT105

➨ Step 3: Click on the box “Change tax registration information” → Fill in the information to be changed and then click “Complete declaration”

1.2. Create a declaration to change tax registration information on the declaration support software (HTKK)

In addition to the online declaration method on the Electronic Tax page above, accountants can create a declaration to change personal tax code information on the declaration support software and submit it through the company’s electronic tax account.

➨ Step 1: Log in to the declaration support software, in the “Personal income tax” section, select 1 of the following 2 declarations:

• “Declaration form 20-DK-TH-TCT” (if changing dependent information);
• “Declaration form 05-DK-TH-TCT” (if changing taxpayer’s personal information).

➨ Step 2: Select “Change tax registration information” → Fill in the information to be changed

➨ Step 3: Click record and export XML to save

➨ Step 4: Log in to the tax page https://thuedientu.gdt.gov.vn with the company account

➨ Step 5: Select “Tax registration” → Select “Submit 20TH declaration from HTKK” or “Submit 05TH declaration from HTKK” to submit the newly created declaration for each corresponding case.

➨ Step 6: In the “Tax registration” section, select “Search records” to check the results of the information change declaration submitted to the tax authority.

2. Submit application to update personal tax code information directly to tax authority

• Dossier components: Tax registration information change declaration form No. 08-MST along with related documents as prescribed (refer to the tax registration information update dossier section);
• Place to submit documents: One-stop shop at the Regional Tax Department where the individual registers permanent or temporary residence.

For example:

Taxpayers who make a chip-embedded CCCD to replace their ID card need to declare the information on form No. 08-MST and submit it directly to the tax authority, specifically filling in the following:

• Select the personal section and update the taxpayer name, tax code and address information;
• Fill in the information to change the document number, date of issue, place of issue of the newly issued ID card/CCCD and in case of change of permanent address on the CCCD, update;
• Submit the declaration and a copy of the new ID card to the regional tax authority where the individual registers permanent or temporary residence.

3. Submit application to change personal tax code information online 

Individuals can declare changes to tax registration information online using an electronic tax transaction account or through the national public service website.

➨ Step 1: Log in to your personal electronic tax transaction account in the 2 ways below

Method 1. Log in with your personal electronic tax transaction account

• Access the Personal Electronic Tax page https://canhan.gdt.gov.vn/ICanhan/Request# select login;

• Select “Login with e-Tax account” and fill in the provided account information.

Method 2. Log in via the National Public Service Portal

• Access the public service page at https://dichvucong.gov.vn/p/home/dvc-trang-chu; in the advanced search section, enter the keyword “Change tax registration information” → Select the first item;

• Choose to submit online and log in to your personal public service account, the coefficient will redirect to the General Department of Taxation’s Electronic Information Portal as the login method above.

After logging into your personal electronic tax transaction account, submit a declaration to change taxpayer information.

➨ Step 2: In the “Tax registration” section, select “Change information” → Select the tax authority to submit the declaration as “Tax authority according to permanent address”

In case of selecting “Tax authority by temporary residence address”, the correct tax authority must be selected.

➨ Step 3: Select the indicator that needs to change information and update new registration information → Select “Get citizen information” to query information from the national population database → Compare information and click “Complete declaration”

➨ Step 4: Check the declaration information again → Select “Submit tax registration application”

➨ Step 5: Attach relevant documents → Select “Continue” to submit the declaration

IV. Frequently asked questions when changing personal tax code information

1. Will I be fined if I do not update my citizen identification number into my tax code?

According to Clause 6, Article 11 of Decree 125/2020-ND-CP on administrative sanctions for taxes and invoices for non-business individuals who have been granted a personal income tax code but are slow to change information on their ID card when being granted a CCCD card will not be subject to administrative sanctions.

2. How to handle an individual who has both a personal tax code according to the ID card and a personal tax code according to the CCCD?

According to the provisions of the Law on Tax Administration, an individual is granted a unique tax code to be used throughout his or her lifetime.

In case an individual has 2 tax codes registered according to the information of the ID card and CCCD, the individual can only use the first tax code issued to declare and settle personal income tax.

For the MST issued later, the taxpayer submits the application to cancel the personal MST and simultaneously makes a declaration to change tax registration information, updating information for the first MST. The tax authority is responsible for withdrawing (cancelling) the MST issued later according to regulations.

>> For details, see: Regulations on registering personal tax codes.

3. Where can individuals look up their personal tax code with updated information?

There are many ways to look up your personal tax code online. To ensure accurate information, you can look it up on the website of the General Department of Taxation.

>> See details: How to look up personal tax code online.

4. In case of changing the workplace resulting in a change in the tax authority, is it necessary to submit a declaration of change in tax registration information?

Depending on each individual’s situation, it is determined whether or not it is necessary to submit a tax registration information change declaration when changing workplace:

• For individuals without dependents: No need to register changes to tax registration information;
• For individuals with dependents: To be deducted for dependents, it is necessary to register for a change in tax code information and submit documents proving dependents at the new company.