Uni 08-05-2015 - Guidance on tax code grant for the dependent

According to official letter No.0 1333/TCT-TNCN:

1. For identical ID cards, birth certificates

GDT issued the official letter No. 1054/TCT-TNCN dated 26 Mar 2015 replying to Quang Nam Taxation Department; and enclosed with 2 official letters No. 4313/TCT-CNTT dated 21 Oct 2009 and No. 2871/TCT-CNTT dated 03 Aug 2010 about dealing with identical ID cards for tax registration for the individuals.

2. For the individuals granted tax code

Tax codes granted the dependent or taxpayers are unique  and used the whole their lives for the incurred transactions with tax authority (if any). In case, taxpayers propose to grant the dependent’s tax codes but they have had tax codes, tax authority informs taxpayers to download on website tncnonline.com.vn or kekhaithue.gdt.gov.vn