Tax Flashcard May 2025

1. Entities eligible for electronic identification and their classification: Vietnamese agencies, organizations and citizens, as well as foreign individuals and organizations residing within Vietnam’s territory are all eligible for electronic identification accounts, specifically as follows:

• For Vietnamese citizens who have been issued a Citizen Identification Card, an electronic identification account of Level 01 and Level 02 will be granted (for individuals aged 14 and older);
• For foreigners who have been issued a permanent residence card or temporary residence card in Vietnam will be granted an electronic identification account of Level 01 and Level 02 (for individuals aged 6 and older);
• For agencies and organizations established or registered to operate in Vietnam, they will be granted electronic identification accounts regardless of the level. 

2. Effective date of electronic identification regulations:

• Accounts created through the National Public Service Portal or the administrative procedures systems at the Ministry or provincial level for individuals, agencies, and organizations will remain valid until June 30, 2025.
• From July 1st, 2025, these above accounts will no longer be valid. Enterprises must use electronic identification accounts on VNeID to access and connect with administrative information systems.
• Failing to register for an electronic identification account will make it difficult for enterprises to carry out administrative procedures and may affect business operations.

3. Procedures and steps for issuing electronic identification accounts for agencies and organizations

The head of an agency or organization can proactively register or authorize another individual to register through one of the following two methods: (Note: the head of the organization or the authorized individual must have a Level 2 personal identification):

• Register online via the VNeID application or on the national electronic identification website VNeID. (https://vneid.gov.vn/)
• Register directly at the local management identification (provincial or district level).

4. Procedures and steps for issuing electronic identification accounts for foreigners

• Level 1 Electronic Identification: Use the national electronic identification application - VNeID.
• Level 2 Electronic Identification: Must be done in person at the local police department.

5. Services related to electronic identification that GT can support

• Consultancy services regarding the electronic identification registration procedures for foreign enterprises and individuals as well as Vietnamese individuals. 
• Assistance services regarding preparing necessary documents and guidance on registering/using the electronic identification system in compliance with current regulations.
• Support in liaising with regulatory authorities on issues related to electronic identification account registration.