According to Decree 69/2024/ND-CP on E-identification and authentication, from July 1, 2025, organizations must have an E-identification account to enable the implementation of business registration procedures as well as other administrative procedures with state management agencies in the electronic environment. However, in fact, several enterprises have encountered difficulties in registering E-identification accounts and may not be able to complete the process before July 1, 2025. Therefore, the Department of Taxation issued Notice 2065/CT-NVT on June 26, 2025 to address the challenges faced by individuals, organizations and enterprises that have not yet been granted E-identification accounts in the process of using personal identification numbers instead of tax identification numbers and using organizational E-identification accounts in e-tax transactions.