Can a taxpayer who is an individual with a TIN but has not been issued a digital certificate perform e-signing in Vietnam?

Can a taxpayer who is an individual with a TIN but has not been issued a digital certificate perform e-signing in Vietnam?

Based on Article 7 of Circular 19/2021/TT-BTC, which regulates e-signing in e-tax transactions, as follows:

- When conducting e-tax transactions, taxpayers must use an effective digital certificate issued by a public digital signature authentication service provider, a competent state authority, or a competent state authority that recognizes the digital signature on tax records, except in the following cases:

+ The taxpayer is an individual with a TIN but has not been issued a digital certificate.

+ The taxpayer is registering as a taxpayer for the first time and is issued a TIN as stipulated in Clause 1, Article 13 of Circular 19/2021/TT-BTC.

+ The taxpayer opts for e-tax payment methods as regulated at Point đ, Clause 2, Article 4 of Circular 19/2021/TT-BTC and implements according to the bank or intermediary payment service provider's provisions.

- Registration for using digital certificates or mobile phone numbers to perform e-transactions in the tax field:

+ Taxpayers can register one or multiple digital certificates for e-tax transactions and use multiple digital certificates for a single tax administrative procedure.

+ Before using a digital certificate for e-tax transactions, the taxpayer must register the digital certificate with the tax authority.

+ Individuals mentioned at Point a, Clause 1, Article 7 of Circular 19/2021/TT-BTC can register a unique mobile phone number to receive an authentication code for each e-transaction with the tax authority via "SMS."

+ Taxpayers as stipulated at Point b, Clause 1, Article 7 of Circular 19/2021/TT-BTC can register a unique mobile phone number of the individual or the legal representative of the organization to receive an authentication code via "SMS" when submitting the initial taxpayer registration form electronically to the tax authority.

- If there is a change in any of the information specified in Clause 1, Clause 2, Article 7 of Circular 19/2021/TT-BTC and Point c, Clause 1, Article 10, the taxpayer is responsible for promptly registering the change or addition according to the provisions of Article 11 of this Circular.

- Use of digital signatures and authenticating e-transactions for taxpayers:

+ Taxpayers must use digital signatures through a digital certificate as stipulated in Clause 1 and Points a, b Clause 2, Article 7 of Circular 19/2021/TT-BTC to sign on the taxpayer’s e-records when transacting with the tax authority electronically.

+ If a taxpayer signs a tax procedure service contract with a tax agent, the tax agent uses its digital certificate to sign on the taxpayer’s e-records when transacting electronically with the tax authority.

+ A taxpayer who is an individual conducting e-tax transactions with the tax authority but has not been issued a digital certificate may:

++ Use the e-transaction authentication code sent via "SMS" to the registered phone number or email address with the tax authority provided by the General Department of Taxation's e-portal or related e-transaction systems (referred to as SMS OTP);
++ Use an e-transaction authentication code randomly generated every minute from an e-device automatically provided by the tax authority or related agencies (referred to as Token OTP);
++ Use an e-transaction authentication code spontaneously generated after a certain period provided by the tax authority’s or related agencies’ application installed on smartphones, tablets (referred to as Smart OTP).
++ Authenticate using biometrics as stipulated in Decree No. 165/2018/ND-CP.

+ If the taxpayer is an organization or individual declaring on behalf of, paying tax on behalf of organizations, individuals, or foreign contractors and conducts e-tax transactions with the tax authority, the organization or individual declaring on behalf of, paying tax on behalf of others uses their digital certificate to sign on e-records when transacting electronically with the tax authority.

Therefore, a taxpayer who is an individual with a TIN but has not been issued a digital certificate will not be able to perform e-signing.

Can a taxpayer who is an individual with a TIN but has not been issued a digital certificate perform e-signing in Vietnam? (Image from the Internet)

How to perform e-signing on e-records from the tax authority in Vietnam?

Based on Article 7 of Circular 19/2021/TT-BTC, e-signing on e-records from the tax authority is performed as follows:

- e-signing on e-records from the tax authority:

+ For e-records which are notifications automatically generated and sent to taxpayers by the General Department of Taxation's e-portal or the tax management system of the General Department of Taxation according to the regulations of Article 5 of this Circular, use the digital signature on behalf of the General Department of Taxation provided by the digital signature authentication service provider as per the Ministry of Information and Communications.

+ For e-records created by tax officials on the tax management system of the General Department of Taxation as part of the tax administration process, sent to taxpayers via the General Department of Taxation's e-portal as per the regulations of Article 5 of this Circular, the digital signature on behalf of the tax authority must be used, provided by the digital signature authentication service as per Ministry of Information and Communications regulations, alongside the tax official's digital signatures provided by the Government Cryptographic Committee of Vietnam according to their assigned function, task, and authority defined in the Law on Tax Administration and related guidance records.

+ The General Department of Taxation establishes an e-signing system to manage the issued digital signatures to tax officials; manages the e-signing process according to conformity, ensuring security, privacy, and conformity.

- T-VAN service providers, banks, intermediary payment service providers, and other state agencies, when conducting e-tax transactions under this Circular’s provisions, must use digital signatures signed with digital certificates issued by public digital signature authentication service providers or competent state authorities or recognized by competent state authorities.

- The use of digital signatures and the aforementioned methods of e-transaction authentication is collectively referred to as e-signing.

How to search taxpayer information when conducting e-tax transactions in Vietnam?

Based on Article 34 of Circular 19/2021/TT-BTC, the regulations are as follows:

- Taxpayers use their e-tax transaction account to access the General Department of Taxation's e-portal to search, view, and print all information on records, records, notifications, decisions, and texts received/sent between the tax authority and the taxpayer; to search declaration obligations and obligation-related information based on records, records, decisions; to check outstanding tax dues. Information on notifications, decisions, and records from the tax authority on the General Department of Taxation's e-portal holds the same confirmation value as the paper records issued by the tax authority.

Taxpayers can check the status of e-tax records processing using the e-transaction code, while for records paying into the State Budget, they use the "reference number."

- Taxpayers without an e-tax transaction account use the e-transaction code issued for each transaction to access previously exchanged information with the tax authority.

- The General Department of Taxation's e-portal notifies the taxpayer on their e-tax transaction account set up by the General Department of Taxation about the status of due amounts, paid amounts, outstanding amounts, overpaid amounts, exemptions, reductions/waivers, refunds, any remaining refundable amounts from the previous month, and additional amounts payable or remaining overpaid from the previous month recorded in the tax management application system.