What is the definition of electronic transaction code in electronic tax transactions in Vietnam?

What is the definition of electronic transaction code in electronic tax transactions in Vietnam?

According to Clause 3, Article 3 of Circular 19/2021/TT-BTC guiding electronic transactions on taxation issued by the Minister of Finance, “e-transaction code” refers to a series of characters that is generated on a uniform principle and unique to each e-document on the GDT’s web portal.

Thus, according to the regulation, the electronic transaction code in electronic tax transactions is simply understood a series of characters that is generated on a uniform principle and unique to each e-document on the GDT’s web portal. (ensuring uniqueness, i.e., one transaction code is unique to one transaction).

What is the definition of electronic transaction code in electronic tax transactions in Vietnam? (Image from the Internet)

Is it possible to search the status of e-tax dossiers by using the e-transaction code in Vietnam?

According to Article 34 of Circular 19/2021/TT-BTC:

Searching for information of taxpayers

1. A taxpayer uses their e-tax transaction account to enter the GDT’s web portal in order to search, view and print all the information on applications, documents and notifications received/sent between the tax authority and the taxpayer; search tax declaration obligations and obligation information by applications, documents and decisions; search outstanding taxes. Information on notifications, decisions and documents of the tax authority on the GDT’s web portal has the same validity as physical documents of the tax authority.

The taxpayer may search the status of their e-tax dossiers using the e-transaction code and their state budget payment documents using the “reference code”.

2. If the taxpayer has not had an e-tax transaction account, such taxpayer shall use the e-transaction code that is unique to each transaction to search information about the transactions already made with the tax authority.

3. The GDT’s web portal notify on the taxpayer's e-tax transaction account granted by GDT the handling of total payable, paid, remaining payable, overpaid, exempted and reduced/cancelled amount, total refundable amounts, remaining refundable amounts in the previous month and remaining payable and overpaid amounts up to the end of the previous month which have been recorded in the tax administration system.

Thus, it is possible to search the status of e-tax dossiers by using the e-transaction code in Vietnam.

What are the 7 principles for conducting electronic tax transactions in Vietnam?

According to Article 4 of Circular 19/2021/TT-BTC, the principles are as follows:

[1] Every taxpayer conducting e-tax transactions has the ability to access and use the Internet; has an email address or digital signature under Article 7 of Circular 19/2021/TT-BTC or a mobile phone number issued by a telecommunications company in Vietnam (in the case of an individual that has yet to be issued a digital certificate) already registered for use in transactions with the tax authority unless the taxpayer pays tax electronically as prescribed in Point dd Clause 2 of Article 4 of Circular 19/2021/TT-BTC under regulations of a bank or IPSP.

[2] Taxpayers may conduct e-tax transactions through:

- The GDT’s web portal.

- The National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal.

- Web portals of other competent authorities (except for those in Point b of this Clause) connected to the GDT’s web portal.

- T-VAN service providers accepted by GDT to connect with its web portal.

- E-payment services of banks or IPSPs for the purpose of e-tax payment.

[3]. An e-tax transaction method shall be registered as follows:

- Any taxpayer that conducts e-tax transactions through the GDT’s web portal shall register e-tax transactions as prescribed in Article 10 of Circular 19/2021/TT-BTC.

- Any taxpayer that conducts e-tax transactions through National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal shall register e-tax transactions under the guidance of the system administrator.

- Any taxpayer that conducts e-tax transactions through National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal shall register e-tax transactions under the guidance of the competent authority.

- Any taxpayer that conducts e-tax transactions through a T-VAN service provider accepted by GDT to connect with its web portal shall register e-tax transactions as prescribed in Article 42 of Circular 19/2021/TT-BTC.

Within the same period of time, the taxpayer may only select to register to implement one of the tax administrative procedures specified in Point a Clause 1 Article 1 of Circular 19/2021/TT-BTC via the GDT’s web portal, National Public Service Portal, web portal of the Ministry of Finance or a T-VAN service provider (except for the case specified in Article 9 of Circular 19/2021/TT-BTC).

- Any taxpayer that selects to pay tax electronically through the e-payment service of a bank or IPSP shall carry out registration under the guidance of such bank or IPSP.

- Any taxpayer that has registered transactions with the tax authority by electronic means shall conduct transactions with such tax authority according to Clause 1 Article 1 of Circular 19/2021/TT-BTC by electronic means, except for the cases in Article 9 of Circular 19/2021/TT-BTC.

[4]. An e-tax transaction method shall be changed as follows:

- Any taxpayer that has registered the e-tax transaction method as specified in Point b Clause 3 of Article 4 of Circular 19/2021/TT-BTC is entitled to conduct e-tax transactions adopting the method mentioned in Point a Clause 2 of Article 4 of Circular 19/2021/TT-BTC without necessarily carrying out the registration as prescribed in Point a Clause 3 of Article 4 of Circular 19/2021/TT-BTC.

- Any taxpayer that has registered the e-tax transaction method as specified in Point d Clause 3 of Article 4 of Circular 19/2021/TT-BTC shall upon changing the e-tax transaction method specified in Point a or b Clause 2 of Article 4 of Circular 19/2021/TT-BTC unregister from the e-tax transaction method as prescribed in Point d Clause 3 of Article 4 of Circular 19/2021/TT-BTC and register the e-tax transaction method as prescribed in Point a or b Clause 3 of Article 4 of Circular 19/2021/TT-BTC.

- Any taxpayer that has registered the e-tax transaction method as specified in Point c or d Clause 3 of Article 4 of Circular 19/2021/TT-BTC shall upon changing the e-tax transaction method specified in Point a or b Clause 2 of Article 4 of Circular 19/2021/TT-BTC register the e-tax transaction method as prescribed in Point a or b Clause 3 of Article 4 of Circular 19/2021/TT-BTC.

[5] Every taxpayer shall prepare and submit e-tax dossiers and e-state budget payment documents by adopting any of the following methods:

- Prepare an e-tax dossier or e-state budget payment document on the GDT’s web portal/web portal of a competent authority/through a T-VAN service provider:

+ The taxpayer shall access the GDT’s web portal/web portal of a competent authority/web portal of a T-VAN service provider and prepare the e-tax dossier or e-state budget payment document on the web portal selected, e-sign and send them to the tax authority.

+ The T-VAN service provider shall transfer the e-tax dossier or e-state budget payment document to the GDT’s web portal as prescribed in Point b Clause 1 Article 46 of Circular 19/2021/TT-BTC.

- Regarding a tax declaration dossier, the taxpayer is entitled to select the method of preparing the tax declaration dossier with software or a support tool of the tax authority or that of the taxpayer satisfying data format standards of the tax authority; then accesses the web portal selected, e-sign and send the tax declaration dossier to the tax authority.

- Where the taxpayer pays tax electronically through e-payment service of a bank or IPSP, such taxpayer shall access the information exchange portal of the bank or IPSP and create the state budget payment document under the guidance of the bank or IPSP. The bank or IPSP shall transfer the information about e-tax payment by the taxpayer to the GDT’s web portal as prescribed in Article 21 of Circular 19/2021/TT-BTC.

[6] Each taxpayer shall receive notifications and results of processing of their e-tax dossiers from the tax authority by electronic means through the web portal which the taxpayer selected when preparing and sending their e-tax dossiers as prescribed in Clause 5 of Article 4 of Circular 19/2021/TT-BTC, regularly check their email and messages sent to the mobile phone number registered with the tax authority, log into their e-tax transaction account on the GDT’s web portal to search, view and print decisions, notifications and documents already sent by the tax authority to the taxpayer, respond to and comply with the contents and requirements on the decisions, notifications and documents sent by the tax authority by electronic means in the same manner as physical decisions, notifications and documents of the tax authority.

The taxpayer shall bear responsibility for the cases where they fail to check or read tax authority’s notifications and documents at their e-tax transaction account, email address and messages, including where they are cannot enter the GDT’s web portal due to a technical error in the taxpayer’s infrastructure system or equipment or due to an inaccurate email address registered by the taxpayer with the tax authority.

[7] Taxpayers, tax authorities and other relevant organizations and individuals that have finished making e-tax transactions according to regulations of Circular 19/2021/TT-BTC are not required to apply other transaction methods and are considered having completed the corresponding tax procedures under the Law on Tax Administration.