Vietnam tax authorities clarify data merging for multiple TIN holders

The Thai Nguyen Tax Department has provided guidance on how individuals with multiple tax identification numbers (TINs) can consolidate their tax data using their personal identification numbers.

According to Circular No. 90/2026/TT-BTC issued by the Ministry of Finance, taxpayers who have been issued more than one TIN must update their personal identification information for all issued numbers. This allows tax authorities to integrate the various TINs into a single personal identification number, effectively merging the taxpayer's data.

Once the integration is complete, existing invoices, documents, and legal tax records created using the previous TINs remain valid for administrative procedures and proof of tax obligations without requiring further adjustments to the identification information.