Are taxpayers allowed to choose to register for e-tax payment through an intermediary payment service provider in Vietnam?

Are taxpayers allowed to choose to register for e-tax payment through an intermediary payment service provider in Vietnam?

Based on Clause 5 Article 10 of Circular 19/2021/TT-BTC, the regulations are as follows:

Registration for e-tax transaction

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5. For the procedure of registering for e-tax payment:

Taxpayers registering for e-tax payments via the General Department of Taxation's e-portal or T-VAN service providers must simultaneously register to use the tax payment service with the bank or the intermediary payment service provider where the account is opened in accordance with the regulations of the bank or the intermediary payment service provider. Taxpayers are allowed to choose to register for e-tax payment at one or multiple banks or intermediary payment service providers where they have transaction accounts.

The bank or intermediary payment service provider where the taxpayer opens an account shall send a notification (according to Form No. 04/TB-TDT issued along with this Circular) regarding acceptance or refusal of the e-tax payment registration for the taxpayer through the General Department of Taxation's e-portal within no more than 03 (three) working days from the date of receiving the taxpayer's registration form.

In case of refusal, the taxpayer shall base on the notification of refusal to complete the registration information or contact the managing tax authority, the bank, or the intermediary payment service provider where the account is opened to get guidance and support.

Thus, according to the above regulations, taxpayers are entirely allowed to choose to register for e-tax payment at the intermediary payment service provider where they have transaction accounts.

Are taxpayers allowed to choose to register for e-tax payment through an intermediary payment service provider in Vietnam? (Image from the Internet)

Vietnam: What does the e-tax payment dossier in e-tax transactions include?

Based on Clause 1 Article 6 of Circular 19/2021/TT-BTC, the e-tax payment dossier in e-tax transactions includes:

e-documents in e-tax transactions

1. e-documents include:

a) e-tax dossier: taxpayer registration dossier; tax declaration dossier; confirmation of tax obligation fulfillment; reviewing tax payment information; procedures for tax offsetting, late payment interest, penalty of excess payment; tax refund dossier; tax exemption and reduction dossier; exemption from late payment interest; no calculation of late payment interest; dossier for classifying tax debt; dossier for tax debt cancellation, late payment interest, penalty; tax deferral; partial tax debt payment and other tax-related dossiers and documents in e-form as prescribed by the Law on Tax Administration and its guiding documents.

b) e-State Budget Collection (SBC) documents: SBC documents as prescribed in Decree No. 11/2020/ND-CP dated January 20, 2020, of the Government of Vietnam on administrative procedures in the field of the State Treasury (hereinafter referred to as Decree No. 11/2020/ND-CP) in e-form, in case of tax payment through the e-tax payment method of the bank or intermediary payment service provider, the SBC document must be the transaction document of the bank or the intermediary payment service provider ensuring sufficient information of the SBC document template.

c) Notifications, decisions, and other documents from tax authorities in e-form.

d) e-documents under this clause must be signed electronically as stipulated in Article 7 of this Circular. In case the e-tax dossier contains attached documents in paper form, they must be converted to e-form according to the provisions of the Law on e-Transactions and Decree No. 165/2018/ND-CP dated December 24, 2018, of the Government of Vietnam on e-transactions in financial activities (hereinafter referred to as Decree No. 165/2018/ND-CP).

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Thus, it can be seen that the e-tax payment dossier in e-tax transactions is one type of e-documents including:

- Taxpayer registration dossier;

- Tax declaration dossier; confirmation of tax obligation fulfillment; reviewing tax payment information;

- Procedures for tax offsetting, late payment interest, penalty of excess payment;

- Tax refund dossier; tax exemption and reduction dossier; exemption from late payment interest; no calculation of late payment interest;

- Dossier for classifying tax debt; dossier for tax debt cancellation, late payment interest, penalty;

- Tax deferral; partial tax debt payment and other tax-related dossiers and documents in e-form as prescribed by the Law on Tax Administration and its guiding documents.

What are the procedures for registering e-tax payment in Vietnam?

Based on Clause 5 Article 10 of Circular 19/2021/TT-BTC, the procedures for registering e-tax payment include:

- Taxpayers registering for e-tax payment via the General Department of Taxation's e-portal or T-VAN service providers must simultaneously register to use the tax payment service with the bank or intermediary payment service provider where the account is opened in accordance with the regulations of the bank or the intermediary payment service provider.

- Taxpayers are allowed to choose to register for e-tax payment at one or multiple banks or intermediary payment service providers where they have transaction accounts.

- The bank or intermediary payment service provider where the taxpayer opens an account shall send a notification (according to Form No. 04/TB-TDT

(Download) issued along with this Circular) regarding acceptance or refusal of the e-tax payment registration for the taxpayer through the General Department of Taxation's e-portal within no more than 03 (three) working days from the date of receiving the taxpayer's registration form.

- In case of refusal, the taxpayer shall base on the notification of refusal to complete the registration information or contact the managing tax authority, the bank, or the intermediary payment service provider where the account is opened to get guidance and support.