How do taxpayers prepare and submit e-tax dossiers and e-state budget payment documents in Vietnam?

What are the regulations on e-transactions in taxation in Vietnam?

According to Article 8 of the Law on Tax Administration 2019, the regulations on e-transactions in taxation are as follows:

- Taxpayers, tax authorities, state management agencies, organizations, and individuals eligible to conduct e-transactions in taxation must engage in e-transactions with tax authorities in accordance with the Law on Tax Administration 2019 and laws on e-transactions.

- Taxpayers who have engaged in e-transactions in taxation are not required to use any other method of transaction.

- When receiving and returning results of tax administrative procedures to taxpayers electronically, tax authorities must confirm the completion of taxpayers' e-transactions, ensuring taxpayers' rights as stipulated in Article 16 of the Law on Tax Administration 2019.

- Taxpayers must comply with the requirements of tax authorities as stated in notices, decisions, and electronic documents in the same manner as with paper notices, decisions, and documents from tax authorities.

- Electronic documents used in e-transactions must be signed electronically in accordance with the laws on e-transactions.

- Agencies and organizations that have connected electronic information with tax authorities must use electronic documents in transactions with tax authorities; utilize electronic documents provided by tax authorities to handle administrative procedures for taxpayers without requesting paper documents from taxpayers.

- Tax authorities must organize the electronic information system with the following responsibilities:

+ Guide and support taxpayers and service providers in engaging in e-transactions in taxation, banks, and related organizations in conducting e-transactions in taxation;

+ Build, manage, and operate a system for receiving and processing electronic tax data, ensuring security, safety, confidentiality, and continuity;

+ Develop systems to connect information and provide information on tax amounts paid to the state budget and information on the fulfillment of tax obligations by taxpayers to relevant agencies, organizations, and individuals electronically to handle administrative procedures for taxpayers following regulations;

+ Update, manage, and provide information on registration for the use of electronic tax transactions by taxpayers; authenticate taxpayers' e-transactions for agencies, organizations, and associations that coordinate in collecting state budget revenues for tax management and state budget revenue management;

+ Receive and return results of tax administrative procedures to taxpayers electronically;

+ If taxpayers' electronic documents have been stored in the tax authorities' database, tax authorities must use and exploit the data on the system without asking taxpayers to provide paper tax documents or paper proof of tax payment.

- The Minister of Finance shall stipulate dossiers and procedures for e-transactions in the field of tax.

How do taxpayers prepare and submit e-tax dossiers and e-state budget payment documents in Vietnam? (Image from the Internet)

How do taxpayers prepare and submit e-tax dossiers and e-state budget payment documents in Vietnam?

According to Article 4 of Circular 19/2021/TT-BTC, taxpayers prepare and submit e-tax dossiers and e-state budget payment documents via one of the following methods:

(1) Prepare e-tax dossiers and e-state budget payment documents online on the Electronic Portal of the General Department of Taxation/authoritative state agency's online portal/through T-VAN service providers:

- Taxpayers access the electronic portal of the General Department of Taxation/authoritative state agency's online portal/the portal of T-VAN service providers; prepare e-tax dossiers and e-state budget payment documents online at the chosen electronic portal, sign electronically, and submit to the tax authorities.

- T-VAN service providers are responsible for forwarding taxpayers' e-tax dossiers and e-state budget payment documents to the electronic portal of the General Department of Taxation as stipulated in Clause 1, Point b, Article 46 of Circular 19/2021/TT-BTC.

(2) For tax declaration dossiers, taxpayers may additionally choose to prepare tax declaration dossiers using software and support tools provided by tax authorities or taxpayers' software that meets tax authorities' data formatting standards; subsequently access the chosen electronic portal, sign electronically, and submit the electronic tax declaration dossiers to the tax authorities.

(3) For electronic tax payment through electronic payment services of banks or intermediary payment service providers, taxpayers access the information exchange portal of the bank or intermediary payment service provider and prepare state budget payment documents as instructed by the bank or intermediary payment service provider.

The bank or intermediary payment service provider must forward taxpayers' electronic tax payment information to the electronic portal of the General Department of Taxation according to Article 21 of Circular 19/2021/TT-BTC.

What are regulations on modernization of tax administration for carrying out e-transactions in Vietnam?

According to Article 11 of the Law on Tax Administration 2019, the modernization of tax administration for carrying out e-transactions is as follows:

- The State creates favorable conditions for organizations and individuals to engage in the development of advanced technology and technical means to apply modern tax management methods, perform e-transactions, and manage electronic taxes.

- Tax authorities build an information technology system that meets the requirements of modernizing tax management, technical standards, and data formats for electronic invoices, vouchers, and tax dossiers to perform e-transactions between taxpayers and tax authorities and between tax authorities and relevant agencies, organizations, and individuals.