Can taxpayers register for e-tax transactions without a digital certificate in Vietnam?

Can taxpayers register for e-tax transactions without a digital certificate in Vietnam?

Pursuant to Clause 1, Article 10 of Circular 19/2021/TT-BTC, the provisions are as follows:

Registration for e-tax transactions

1. Registration for an e-tax transaction account with the tax authorities via the web portal of the General Department of Taxation

a) Taxpayers who are agencies, organizations, individuals already issued a digital certificate or individuals without a digital certificate but having a TIN can register for an e-tax transaction account with the tax authorities.

Agencies and organizations as specified in Clause 1, Article 13 of this Circular must complete the procedures for registering for an e-tax transaction account with the tax authorities via the web portal of the General Department of Taxation following the regulations in this clause after being issued a TIN.

b) The procedure for registration and issuance of an e-tax transaction account with the tax authorities by direct e-means via the web portal of the General Department of Taxation

b.1) For taxpayers who are agencies, organizations, or individuals who have been issued a digital certificate as per regulations or taxpayers who are individuals already having a TIN without a digital certificate but use biometric authentication, the registration for e-transactions with the tax authorities is carried out as follows:

- Taxpayers access the web portal of the General Department of Taxation to register for e-transactions with the tax authorities (according to form No. 01/DK-TDT issued with this Circular), electronically sign, and send it to the web portal of the General Department of Taxation.

- The web portal of the General Department of Taxation sends a notification (according to form No. 03/TB-TDT issued with this Circular) to the taxpayer's registered email address or phone number no later than 15 minutes after receiving the taxpayer's e-transaction registration dossier:

+ In case of acceptance, the web portal of the General Department of Taxation sends information about the e-tax transaction account (according to form No. 03/TB-TDT issued with this Circular) to the taxpayer.

+ In case of non-acceptance, the taxpayer based on the reason for non-acceptance by the tax authorities in the notification (according to form No. 03/TB-TDT issued with this Circular) to complete the registration information, electronically sign and send it to the web portal of the General Department of Taxation or contact the directly managing tax authority for guidance and support.

- After being notified by the tax authorities about the issuance of the e-tax transaction account (main account), the taxpayer can perform e-transactions with the tax authorities as regulated.

- Taxpayers can use the main account issued by the tax authorities to carry out all e-transactions with the tax authorities as per the regulations in Clause 1, Article 1 of this Circular, except for the provisions in Clause 5 of this Article; simultaneously, from that main account, taxpayers can create and authorize additional accounts (up to a maximum of 10 accounts) through functions on the web portal of the General Department of Taxation to carry out individual e-tax transactions with the tax authorities.

b.2) For taxpayers who are individuals having a TIN without a digital certificate and using an e-transaction authentication code, after completing the work at point b.1 above, taxpayers go to any tax authority to present their identity card; or passport or citizen identification card to receive and activate the e-tax transaction account.

c) Taxpayers can register one official email address to receive all notifications during the e-transaction process with the tax authorities (this email address must be consistent with the email address registered directly with the tax authorities according to the stipulations in Article 13 of this Circular or the email address registered with the business registration authorities under the one-stop-shop mechanism as regulated in Articles 14 and 35 of this Circular); in addition, for each tax administrative procedure, taxpayers can register an additional email address to receive all notifications related to that tax administrative procedure.

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According to the above provisions, taxpayers registering for e-tax transactions without a digital certificate but having a TIN can register for an e-tax transaction account with the tax authorities.

Therefore, taxpayers registering for e-tax transactions without a digital certificate but having a TIN are allowed to register for the issuance of an e-tax transaction account.

Can taxpayers register for e-tax transactions without a digital certificate in Vietnam? (Image from the Internet)

What should the taxpayer do where such taxpayer has suspended e-transactions and receive notification of TIN reactivation in Vietnam?

Pursuant to Clause 3, Article 12 of Circular 19/2021/TT-BTC, the provisions are as follows:

- Taxpayers who have stopped e-transactions, in case the tax authorities notify the reactivation of the TIN, must carry out registration procedures as initial registration according to the provisions in Article 10 of Circular 19/2021/TT-BTC.

How to register for e-tax payment in Vietnam?

Pursuant to Clause 5, Article 10 of Circular 19/2021/TT-BTC, the provisions are as follows:

- Taxpayers register for e-tax payment via the web portal of the General Department of Taxation, the T-VAN service provider, and simultaneously register to use the tax payment service with the bank or payment intermediary service provider where they open the account as per the bank's or payment intermediary service provider's regulations.

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

- The bank or payment intermediary service provider where the taxpayer opens the account sends a notification (according to form No. 04/TB-TDT issued with this Circular) about the acceptance or non-acceptance of the e-tax payment registration to the taxpayer via the web portal of the General Department of Taxation within no more than 03 (three) working days from the date of receipt of the taxpayer's registration.

- In case of non-acceptance, the taxpayer, based on the notification of non-acceptance of e-tax payment by the bank or payment intermediary service provider, must complete the registration information or contact the managing tax authorities, bank, or payment intermediary service provider where the account is held for guidance and support.