Requirements for Tax Code and Budget Code on Invoices for Public Non-Business Units under Decree 70/2025/ND-CP
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Based on:Nghị định số 70/2025/NĐ-CP ngày 20/3/2025; Nghị định số 123/2020/NĐ-CP - Ministry of Finance
This explanation was generated by AI and checked by an automated AI review, not by a human expert. It is not legal, tax or accounting advice and may contain errors. Check the official document before you rely on it.
The Ministry of Finance provides guidance on how to record buyer information on invoices when a public non-business unit has both a tax identification number (TIN) and a budget unit code (MQHNS), pursuant to Clause 7, Article 1 of Decree 70/2025/ND-CP dated 20 March 2025 (amending Decree 123/2020/ND-CP on invoices). According to the guidance of the Ho Chi Minh City Tax Department (confirmed by the Ministry of Finance) and Clause 5, Article 10 of Decree 123/2020/ND-CP (as amended by Clause 7, Article 1 of Decree 70/2025/ND-CP): where the buyer is a unit holding both a TIN and a budget unit code, the invoice must record both the TIN and the budget unit code. This is a mandatory requirement, not optional, to ensure accuracy in state budget management. The Ho Chi Minh City Tax Department notifies taxpayers to be aware of and comply with this requirement.
Background
A self-managed public non-business unit (autonomy group 2) holds both a tax identification number (TIN) and a budget unit code (MQHNS). The unit asks: must both codes appear on its incoming invoices?
Legal Basis
Pursuant to Clause 5, Article 10 of Decree 123/2020/ND-CP as amended by Clause 7, Article 1 of Decree 70/2025/ND-CP:
- Buyer is a business with a TIN: record the correct name, address, and TIN as shown in the business registration certificate or TIN notification letter.
- Buyer is a budget-related unit: record the budget unit code (MQHNS) that was issued to it.
Per Article 4 on the issuance and use of budget unit codes (cited in the official reply), units with budget relationships use their MQHNS code for all budget-related transactions including budget planning, allocation, execution, and settlement. Such units must record the MQHNS on accounting documents, invoices, and vouchers.
Conclusion
For a unit holding both a TIN and an MQHNS code: incoming invoices must record both the TIN and the budget unit code (MQHNS). This is a mandatory requirement under Clause 5, Article 10 of Decree 123/2020/ND-CP (as amended by Clause 7, Article 1 of Decree 70/2025/ND-CP, effective 1 June 2025).