FROM 1/7/2025, WHEN CAN ORGANIZATIONS AND ENTERPRISES THAT DO NOT HAVE AN ELECTRONIC IDENTIFICATION ACCOUNT CONTINUE TO USE AN ELECTRONIC TAX ACCOUNT?

From 1/7/2025, when can organizations and enterprises that do not have an electronic identification account continue to use an electronic tax account? Let’s find out more with Pham Consult!

According to Clause 4, Article 40 of Decree 69/2024/ND-CP, accounts created by the National Public Service Portal, the administrative procedure settlement information system at the ministerial and provincial levels issued to agencies and organizations will be used until June 30, 2025.

Accordingly, from July 1, 2025, accounts that organizations and enterprises have registered on the National Public Service Portal, the administrative procedure settlement information system at the ministerial and provincial levels issued to enterprises will no longer be used and will start using electronic identification accounts on VNeID to access the National Public Service Portal, the administrative procedure settlement information system at all levels to settle administrative procedures according to regulations.

Thus, organizations and enterprises must implement electronic identification before July 1, 2025, otherwise it will be difficult to connect with data information and cause difficulties and obstacles in the implementation of business activities.

At the same time, on June 26, 2025, the Tax Department issued Official Letter 2065/CV-NVT in 2025 on the implementation of using personal identification numbers instead of tax codes and using electronic identification accounts of organizations in electronic tax transactions.

Accordingly, in Official Dispatch 2065/CV-NVT in 2025, the Tax Department guides the use of electronic identification accounts for organizations in electronic tax transactions as follows:

According to the provisions of Clause 4, Article 40 of Decree 69/2024/ND-CP on electronic identification and authentication, accounts created by the National Public Service Portal, the administrative procedure settlement information system at the ministerial and provincial levels issued to agencies, organizations and enterprises can be used until June 30, 2025. Accordingly:

– From July 1, 2025, individuals, organizations and enterprises will use electronic identification accounts issued by the Ministry of Public Security to perform tax administrative procedures electronically.

– In case by July 1, 2025, the taxpayer is in the process of applying for an electronic identification account but has not been granted one by the Ministry of Public Security, or the individual is a foreigner, or the organization with a foreign legal representative has not been granted an electronic identification account due to the implementation progress of the Ministry of Public Security, the taxpayer will continue to fulfill its obligations to the State budget through an electronic tax account if it meets the provisions of the Law on Tax Administration 2019, the Law on Electronic Transactions 2023 until it is granted an electronic identification account according to the implementation roadmap of the Ministry of Public Security. – Taxpayers who are not subject to the issuance of an electronic identification account according to the provisions of Decree 69/2024/ND-CP will still conduct tax transactions electronically according to the regulations in the Law on Tax Administration 2019, the Law on Electronic Transactions 2023, Circular 19/2021/TT-BTC and Circular 46/2024/TT-BTC.

Thus, according to the above guidance, in the case that by July 1, 2025, the taxpayer is completing procedures for granting an electronic identification account but has not been granted one by the Ministry of Public Security, or the individual is a foreigner, or the organization with a foreign legal representative has not been granted an electronic identification account due to depending on the implementation progress of the Ministry of Public Security, the taxpayer continues to fulfill its obligations to the State budget through an electronic tax account if it meets the provisions of the Law on Tax Administration 2019, the Law on Electronic Transactions 2023 until it is granted an electronic identification account according to the implementation roadmap of the Ministry of Public Security.

What information does the electronic identity of an agency or organization include?

Pursuant to Article 6 of Decree 69/2024/ND-CP, the Electronic Identity of an agency or organization is regulated as follows:

Electronic Identity of an agency or organization

1. Electronic identity information of an agency or organization includes:
2. a) Identification number of the agency or organization
3. b) Name of the agency or organization including Vietnamese name, abbreviated name (if any) and foreign name (if any)
4. c) Date of establishment
5. d) Head office address
6. e) Tax code (if any)
7. f) Enterprise code (if any)
8. g) Electronic identification code of the agency or organization (if any)
9. h) Surname, middle name and first name, personal identification number (or identification number of a foreigner) of the legal representative or head of the agency or organization carrying out the procedure for granting an electronic identification account to the agency or organization.
10. The identification number of an agency or organization is a unique sequence of natural numbers established by the electronic identification and authentication system to manage the electronic identity of an agency or organization.

Accordingly, the electronic identity of an agency or organization includes the following information:

– Identification number of the agency or organization

– Name of the agency or organization including Vietnamese name, abbreviated name (if any) and foreign name (if any)

– Date, month, year of establishment

– Head office address

– Tax code (if any)

– Enterprise code (if any)

– Electronic identification code of the agency or organization (if any)

– Surname, middle name and name, personal identification number (or identification number of a foreigner) of the legal representative or head of the agency or organization performing the procedure for granting an electronic identification account to the agency or organization.

How long does it take to process the granting of an electronic identification account to an organization or enterprise?

Pursuant to Clause 4, Article 13 of Decree 69/2024/ND-CP, the time limit for processing electronic identification account issuance is as follows:

Time limit for processing electronic identification account issuance

From the date of receiving a complete and valid dossier as prescribed in this Decree, the electronic identification and authentication management agency shall be responsible for processing electronic identification account issuance within the following time limit:

3. For organizations:
4. a) No more than 03 working days in cases where the information that needs to be verified about the organization is already in the national database or specialized database
5. b) No more than 15 days in cases where the information that needs to be verified about the organization is not in the national database or specialized database.

Thus, the time limit for processing electronic identification account issuance for enterprises is as follows:

– In case the enterprise’s information that needs to be verified is already in the national database or specialized database: the processing time is no more than 03 working days.

– In case the enterprise’s information that needs to be verified is not in the national database or specialized database: the processing time is no more than 15 working days.