Official Letter 3422/CT-NVT:  Guidelines on handling individuals issued with multiple Tax Identification Numbers

Official Letter 3422/CT-NVT:  Guidelines on handling individuals issued with multiple Tax Identification Numbers

18/06/2026

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On May 27, 2026, the Tax Department issued Official Letter No. 3422/CT-NVT to provide uniform guidance on handling individuals who have been issued multiple tax identification numbers (TINs) and updating personal identification numbers (PINs) in tax registration management.

Accordingly, the tax administration information system will automatically integrate TINs that contain matching and correct information with the National Database on Population into the personal identification number, while simultaneously consolidating the taxpayer’s tax data under this identification number.

For TINs with information that does not yet match the National Database on Population (Status 10 – “TIN awaiting update of personal identification number information”), taxpayers must carry out procedures to change tax registration information to update their personal identification number and complete the data integration.

Notably, the tax authority does not require taxpayers to undergo procedures to close previously issued TINs after completing the information update. In addition, invoices, vouchers, tax dossiers, and other legal documents that utilized the former TINs will continue to hold legal validity and do not need to be adjusted to the personal identification number.

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Crowe Vietnam Team

This content has been prepared by the expert team at Crowe Vietnam, aiming to deliver valuable and practical insights to enterprises.

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