What is the registration form for the electronic tax transaction method - Form 01/DK-TDT in Vietnam?

What is the registration form for the electronic tax transaction method - Form 01/DK-TDT in Vietnam?

According to the list of forms/templates issued with Circular 19/2021/TT-BTC, the registration form for the electronic tax transaction method is as follows:

Download the latest registration form for the electronic tax transaction method (Form 01/DK-TDT).

What is the registration form for the electronic tax transaction method - Form 01/DK-TDT in Vietnam? (Image from the Internet)

What are the regulations on registration of e-tax transactions through the GDT’s web portal in Vietnam?

According to Clause 1, Article 10 of Circular 19/2021/TT-BTC (supplemented by Clause 1, Article 1 Circular 46/2024/TT-BTC) guiding electronic transactions on taxation issued by the Minister of Finance:

Registration of e-tax transactions

1. Apply for an e-tax transaction account with a tax authority through the GDT’s web portal

a) The taxpayer that is an authority, organization or individual that has been issued with a digital certificate or an individual that has not had a digital certificate but has had a TIN is entitled to apply for an e-tax transaction account with a tax authority.

The authority or organization specified in Clause 1 Article 13 of this Circular shall follow procedures for applying for the e-tax transaction account with the tax authority through the GDT’s web portal as prescribed in this Clause after being issued with a TIN.

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Thus, the registration of e-tax transactions through the General Department of Taxation's Portal involves completing the registration to be issued an electronic tax transaction account with the tax authority via the General Department of Taxation's Portal.

What are the procedures for registration of e-tax transactions through the GDT’s web portal in Vietnam?

According to Point b, Clause 1, Article 10 of Circular 19/2021/TT-BTC (supplemented by Clause 1, Article 1 Circular 46/2024/TT-BTC) guiding electronic transactions on taxation issued by the Minister of Finance:

* Procedures for registering and being issued an electronic tax transaction account with the tax authority electronically through the General Department of Taxation's Portal

- For taxpayers who are agencies, organizations, and individuals with an issued digital certificate as prescribed or taxpayers who are individuals with a tax code but no issued digital certificate using biometric authentication, the electronic transaction registration with the tax authority is as follows:

+ The taxpayer accesses the General Department of Taxation's Portal to register for electronic transactions with the tax authority (as per form 01/DK-TDT (Download) issued with this Circular), signs electronically and sends it to the General Department of Taxation's Portal.

+ The General Department of Taxation's Portal sends a notification (as per form 03/TB-TDT (download) issued with this Circular) to the email address or phone number registered by the taxpayer within 15 minutes of receiving the electronic transaction registration dossier from the taxpayer:

++ If accepted, the General Department of Taxation's Portal sends information about the electronic tax transaction account (as per form 03/TB-TDT (download) issued with this Circular) to the taxpayer.

++ If not accepted, the taxpayer is to refer to the reasons for non-acceptance provided by the tax authority in the notification (as per form 03/TB-TDT (download) issued with this Circular) to complete registration information, sign electronically, and send it to the General Department of Taxation's Portal or contact the direct managing tax authority for guidance and support.

+ After being notified by the tax authority of the issuance of an electronic tax transaction account (primary account), the taxpayer can carry out electronic transactions with the tax authority as prescribed.

+ The taxpayer can use the primary account issued by the tax authority to fully conduct electronic transactions with the tax authority as stipulated in Clause 1, Article 1 of Circular 19/2021/TT-BTC, except as specified in Clause 5, Article 10 of Circular 19/2021/TT-BTC; additionally, from the primary account, the taxpayer can create and grant permission for one or more (up to a maximum of 10) sub-accounts via functions on the General Department of Taxation's Portal for each electronic tax transaction with the tax authority.

- For taxpayers who are individuals with a tax code but no issued digital certificate using the electronic transaction authentication code, after completing the tasks mentioned in point b.1 above, the taxpayer must go to any tax authority presenting their identity card, passport, or citizen ID card to receive and activate their electronic tax transaction account.

- Taxpayers may register one official email address to receive all notifications during the electronic transaction process with the tax authority (this email address must be consistent with the email address registered directly with the tax authority as prescribed in Article 13 of Circular 19/2021/TT-BTC).

Or an email address registered with the business registration authority through a one-stop mechanism implemented as prescribed in Articles 14 and 35 of Circular 19/2021/TT-BTC), in addition, for each tax administrative procedure, taxpayers may register another email address to receive all notifications related to that specific tax administrative procedure.

- For taxpayers who are individuals who have registered and activated an electronic identification account level 2 as prescribed in Clause 2, Article 14, Clause 2, Article 15, and Article 18 of Decree 59/2022/ND-CP (Document expired and replaced by Decree 69/2024/ND-CP).

Simultaneously, when the identification, authentication system, and the General Department of Taxation's Portal are connected and operational, taxpayers who are individuals can use their electronic identification account instead of presenting their identity card or passport/citizen ID card to continue the procedures for registering and being issued an electronic tax transaction account with the tax authority electronically according to the tasks in point b.1, Clause 1, Article 10 of Circular 19/2021/TT-BTC (supplemented by Clause 1, Article 1 Circular 46/2024/TT-BTC);

The request to activate the electronic transaction account for taxpayers who are individuals will be sent through the registered phone number or registered email.