Are the taxpayer reuired to use an effective digital certificate when conducting e-tax transactions in Vietnam?

Are the taxpayer reuired to use an effective digital certificate when conducting e-tax transactions in Vietnam?

Based on Clause 1, Article 7 of Decree 19/2021/ND-CP stipulated as follows:

e-signature in e-tax transactions

1. Taxpayers when conducting e-tax transactions must use an effective digital certificate issued by a public digital signature certification service provider, or issued by a competent state agency, or recognized by a competent state agency on e-tax documents, except for the following cases:

a) The taxpayer is an individual who has been assigned a tax identification number but has not been issued a digital certificate.

b) Taxpayers registering for the first time and being assigned a tax identification number as stipulated in Clause 1, Article 13 of this Circular.

c) Taxpayers choosing the method of e-tax payment as stipulated in Point dd, Clause 2, Article 4 of this Circular complying with the regulations of the bank or intermediary payment service provider.

2. Register to use digital certificates, mobile phone numbers to conduct e-transactions in the field of taxation

a) Taxpayers are allowed to register one or more digital certificates to conduct e-tax transactions; they can use multiple digital certificates for one tax administrative procedure.

b) Before using a digital certificate to conduct e-tax transactions, taxpayers must register the digital certificate with the tax agency.

c) For individuals mentioned at Point a, Clause 1 of this Article, they are allowed to register only one mobile phone number to receive transaction authentication codes via “text message” for each e-transaction with the tax agency.

d) For taxpayers as stipulated in Point b, Clause 1 of this Article, they are allowed to register only one mobile phone number of the individual or the individual who is the legal representative of the organization to receive transaction authentication codes via “text message” when submitting the first e-taxpayer registration document to the tax agency.

3. In case of changes to any of the information mentioned in Clause 1 and Clause 2 of this Article and Point c, Clause 1, Article 10, taxpayers are responsible for registering changes promptly as stipulated in Article 11 of this Circular.

4. Use of digital signatures and e-transaction authentication for taxpayers:

a) Taxpayers must use digital signatures with digital certificates as stipulated in Clause 1 and Points a, b, Clause 2 of this Article to sign on e-documents of taxpayers when transacting with the tax agency electronically.

b) Taxpayers who sign a tax procedure service contract with a tax agent must have the tax agent use the tax agent's digital certificate to sign on taxpayers' e-documents when transacting with the tax agency electronically.

c) Individual taxpayers conducting e-tax transactions with the tax agency but have not been issued a digital certificate:

c.1) May use e-transaction authentication codes sent via “text message” to the registered phone number, or via the registered email address from the e-portal of the General Department of Taxation or systems of relevant agencies (hereinafter referred to as SMS OTP);

c.2) Or use e-transaction authentication codes randomly generated every minute from an automatic e-device provided by the tax agency or relevant agencies (hereinafter referred to as Token OTP);

c.3) Or use e-transaction authentication codes randomly generated after a period of time by an application provided by the tax agency or relevant agencies and installed on smartphones, tablets (hereinafter referred to as Smart OTP).

c.4) Or authenticate by biometric methods according to the provisions of Decree No. 165/2018/ND-CP.

d) Organizations, individuals declaring and submitting taxes on behalf of other organizations, individuals, or foreign contractors conducting e-tax transactions with the tax agency must use their own digital certificate to sign on e-documents when transacting with the tax agency electronically.

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Thus, according to the regulations above, taxpayers conducting e-tax transactions must use an effective digital certificate.

Are the taxpayer reuired to use an effective digital certificate when conducting e-tax transactions in Vietnam? (Image from the Internet)

Can taxpayers conduct e-tax transactions during public holidays in Vietnam?

Based on Clause 1, Article 8 of Decree 19/2021/ND-CP stipulated as follows:

Determining the time of submitting e-tax documents, e-tax payments of taxpayers and the time tax authorities send notifications, decisions, documents to taxpayers

1. Time of submitting e-tax documents, e-tax payments

a) Taxpayers can conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays and Tet. The time of e-document submission is determined within the day if the document is successfully signed and submitted between 00:00:00 and 23:59:59 of the day.

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Taxpayers can conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays and Tet.

Thus, according to the regulations above, taxpayers have the right to conduct e-tax transactions on holidays from 00:00:00 to 23:59:59 and 7 days a week.

Does a T-VAN service provider need to use a digital signature when conducting e-tax transactions in Vietnam?

Based on Clause 6, Article 7 of Decree 19/2021/ND-CP stipulated as follows:

e-signature in e-tax transactions

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5. e-signatures on e-documents of the tax agency

a) For e-documents that are notifications automatically created and sent by the e-portal of the General Department of Taxation to taxpayers or automatically created and sent by the tax management system of the General Department of Taxation to taxpayers through the e-portal of the General Department of Taxation as stipulated in Article 5 of this Circular, the digital signature on behalf of the General Department of Taxation provided by a digital signature certification service provider as stipulated by the Ministry of Information and Communications must be used.

b) For e-documents created by tax officials on the tax management system of the General Department of Taxation according to tax management procedures to be sent to taxpayers through the e-portal of the General Department of Taxation as stipulated in Article 5 of this Circular, both the digital signature on behalf of the tax agency provided by a digital signature certification service provider as stipulated by the Ministry of Information and Communications and the digital signatures of tax officials provided by the Government Cipher Department must be used in accordance with the assigned functions, tasks, and authorities stipulated by the Law on Tax Administration and guiding documents.

c) The General Department of Taxation builds an e-signature system to manage the digital certificates issued to tax officials; manage the e-signing processes fit, ensuring safety, security, and fit.

6. T-VAN service providers, banks, intermediary payment service providers, and other state agencies when conducting e-tax transactions as stipulated in this Circular must use digital signatures with digital certificates issued by public digital signature certification service providers, or competent state agencies, or recognized by competent state agencies.*

7. The use of digital signatures and e-transaction authentication codes mentioned above is collectively referred to as e-signatures.

Thus, according to the regulations above, T-VAN service providers when conducting e-tax transactions must use digital signatures with digital certificates.

*Note: This digital signature must be issued by public digital signature certification service providers, competent state agencies, or recognized by competent state agencies.