Viet Nam
Viet Nam uses tax-authority tax codes for organizations, dependent units, and certain individuals without a Vietnamese personal identification number. From 1 July 2025, Vietnamese citizen individuals generally use their 12-digit personal identification number as their TIN.
TIN types
4 published formats. Open a type to see examples, structure details, and official sources.
Vietnamese 10-digit Tax Code for Organizations
Current
Entities
Tổng cục Thuế (General Department of Taxation)
Primary tax code for enterprises, cooperatives, legal-entity organizations, and organizations without legal personality that directly incur tax obligations.
Details
Tổng cục Thuế (General Department of Taxation)
Primary tax code for enterprises, cooperatives, legal-entity organizations, and organizations without legal personality that directly incur tax obligations.
On tax registration certificates, tax notices, enterprise or cooperative registration records, and tax filings.
Vietnamese 10-digit Tax Code for Individuals without Personal Identification Number
Current
Individuals
Tổng cục Thuế (General Department of Taxation)
Tax-authority tax code for individuals who are assigned a tax code instead of using a Vietnamese personal identification number, including foreign nationals and Vietnamese citizens living abroad without such a number in the National Population Database.
Details
Tổng cục Thuế (General Department of Taxation)
Tax-authority tax code for individuals who are assigned a tax code instead of using a Vietnamese personal identification number, including foreign nationals and Vietnamese citizens living abroad without such a number in the National Population Database.
On personal tax registration notices, tax notices, tax filings, and legacy personal tax records.
Vietnamese 13-digit Tax Code for Dependent Units
Current
Entities
Tổng cục Thuế (General Department of Taxation)
Tax code for dependent units, branches, representative offices, and other linked taxpayer cases where the code is derived from a 10-digit parent or contract tax code with a three-digit suffix.
Details
Tổng cục Thuế (General Department of Taxation)
Tax code for dependent units, branches, representative offices, and other linked taxpayer cases where the code is derived from a 10-digit parent or contract tax code with a three-digit suffix.
On dependent-unit registration records, tax registration certificates, tax notices, and tax filings for branches or dependent units.
Vietnamese Personal Identification Number used as TIN
Current
Individuals
Bộ Công an (Ministry of Public Security)
Twelve-digit personal identification number of a Vietnamese citizen, used instead of a tax code for individuals and for the representative of a household, business household, or individual business from 1 July 2025.
Details
Bộ Công an (Ministry of Public Security)
Twelve-digit personal identification number of a Vietnamese citizen, used instead of a tax code for individuals and for the representative of a household, business household, or individual business from 1 July 2025.
On the Vietnamese identity card or in official identity and National Population Database records.