Is it compulsory to change the personal income tax code after getting a new job ?

I am working at A.T Trading Co., Ltd, while working at this company I have a personal income tax code. I am going to plan to transfer to another company next time. I want to ask you whether registration a personal income tax code is compulsory. And when I can get a new job, do I have to re-register for a personal income tax code? Hope your company responds soon.

FDVN's opinion:

            [1]. Is registration of a personal income tax code compulsory?

            Under Clause 5, Article 6 of Circular 95/2016 / TT-BTC guiding tax registration:

“Each employer shall make tax registration for employees earning income from salaries or wages and make tax registration for employees’ dependents once a year within 10 working days before the submission of annual statement of personal income tax.”

            Thus, your company must register a personal tax code for employees at least 10 working days before the time of filing the personal income tax finalization dossier. For the employees earning income from wages and wages at the Company, the Company must register a personal tax code for those individuals.

            [2]. Personal income tax code when getting a new job.

            Point b, Clause 1, Article 5 of Circular 95/2016 / TT-BTC define the issue and use of tax identification numbers:

“b) An individual shall be issued a unique TIN being used in his/her entire life. A dependent of a personal income taxpayer shall be issued with a TIN for the exemption. The dependent’s TIN is also his/her TIN upon any of liability to government budget taken on by such person.”

            According to the information you provided, you are issued a tax code at your company. Base on the above regulations, if you change company, your income tax code is unchanged and you will use this tax code throughout your life.

Above is FDVN Law Firm's advisory opinion regarding the request of a consultant of the Guest on the basis of studying legal regulations. Hopefully, FDVN's advice will be helpful to you.

Legal expert: Hoang Thuy Quynh

FDVN Law Firm

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