However, when I processed my personal income tax finalization, my application was rejected because my mother had two tax codes. I asked some acquaintances; some advised that I needed to cancel one of her tax codes, while others said it wasn't necessary.

So, what should I do to resolve this situation? Please advise me.

Reader Mai Thanh

Legal master Nguyen Truc Anh advises:

Hello, I understand the difficulties and obstacles you are encountering when performing personal income tax finalization procedures. Your query is analyzed and answered as follows:

According to general principles of tax administration law, each individual is issued one unique tax code for life. Consequently, individuals issued more than one tax code traditionally had to terminate one. The priority was to retain the earliest issued tax code or the one used for declarations, tax payments, and dependent deductions.

However, to standardize personal income tax codes, based on Article 39 of Circular 86/2024/TT-BTC on tax registration and Official Letter 3422/CT-NVT regarding individuals issued multiple tax codes and updating personal identification numbers, issued by the Tax Department on 27/5, the guidance for individuals with multiple tax codes is as follows:

First, individuals must update their personal identification number for all issued tax codes. This allows tax authorities to integrate these tax codes into the personal identification number, consolidating tax data under that number.

Once integrated, invoices, documents, tax records, and other legal papers previously created using the old tax code information will remain valid for tax administrative procedures and proving tax obligations. There will be no need to adjust tax code information on these documents to the personal identification number.

Second, if tax code information does not match the National Population Database, individuals must perform a tax registration information change procedure. This updates the personal identification number for these tax codes, ensuring full integration of tax data under the personal identification number.

Therefore, according to this guidance, individuals with multiple tax codes do not need to close previously issued tax codes after successfully updating their personal identification number to match the National Population Database.

After integration into the personal identification number, all tax codes will be consolidated, preserving historical information and ensuring no distortion of tax obligations within the tax administration information system. Once consolidated, the personal identification number will serve as the individual's sole tax code for all documents, notices, and transactions between the tax authority and them, as well as other relevant agencies, organizations, and individuals. All information aggregation and tax obligation offsetting for that individual will be performed using their personal identification number.