Pursuant to Decree No. 69/2024/ND-CP, as of 01 July 2025, all enterprise accounts on the National Public Service Portal and administrative procedure resolution systems at the ministerial and provincial levels will be deactivated. Only accounts authenticated through the e-ID will be permitted for access to public services, including the electronic tax filing system.

1. Registration deadline and requirements:

Before 01 July 2025, enterprises are required to complete e-ID account registration to carry out administrative procedures and access public services, including online tax filing and payment.

To proceed with the registration, enterprises must provide information including the full name and citizen identification number of the legal representative, the heads of any branches or representative offices. The legal representative or an authorized individual can register online via the national identification application (VNeID).

However, the legal representative must possess a Level 2 personal eID account. Since most citizens have already completed Level 2 e-ID verification, enterprises with Vietnamese legal representatives should be able to complete the registration process promptly.

2. Practical information

• In practice, e-ID account registration will be denied if the representative's identification information does not match the data recorded in the business registration system. Since passport information has not yet been integrated into the VNeID system, enterprises that previously registered using the Vietnamese legal representative’s passport are advised to update their business registration information to reflect the citizen identification number before proceeding with e-ID registration.

• For FDI enterprises whose legal representatives are foreign nationals, the Ministry of Public Security has not yet implemented the issuance of Level 2 e-ID accounts for foreigners. As a result, the tax authority has confirmed that such enterprises may continue using their existing accounts for online tax filing and payment. It is expected that, from 01 July 2025, the issuance of Level 2 e-ID accounts for foreigners holding temporary residence cards in Vietnam will be implemented.

• For enterprises that do not register with the Department of Planning and Investment (which is now the Department of Finance), there are currently no specific regulations on verifying such entities, as their data is not recorded in the National Enterprise Registration System.

3. Recommendation:

Enterprises are strongly advised to complete the e-ID registration prior to 01 July 1 2025 to avoid operational disruptions and legal risks due to delays in tax filing and payment due to the lack of a valid e-ID account. According to guidance from the Regional Tax Department I, taxpayers who have not completed e-ID registration must file taxes either in person or by post, in accordance with applicable regulations.

Dentons LuatViet acknowledges and thanks Trainee Associate Khanh Hoang for her contribution to the article.