How long will it take for taxpayers to receive the e-tax transaction account notification in Vietnam?

How long will it take for taxpayers to receive the e-tax transaction account notification in Vietnam?

Based on Article 10 of Circular 19/2021/TT-BTC, it is stipulated as follows:

Registration for e-Tax Transactions

1. Registration for issuance of an e-tax transaction account with the tax authority via the General Department of Taxation's e-portal

a) Taxpayers, including agencies, organizations, and individuals who have been issued a digital certificate or individuals without a digital certificate but who have a tax code, are eligible to register for the issuance of an e-tax transaction account with the tax authority.

Organizations and agencies as specified in Clause 1, Article 13 of this Circular must carry out the procedure for registering an e-tax transaction account with the tax authority via the General Department of Taxation's e-portal as regulated in this clause after being issued a tax code,

b) Procedures for registering and issuing an e-tax transaction account with the tax authority through direct e-methods via the General Department of Taxation's e-portal

b.1) For taxpayers who are agencies, organizations, or individuals who have been issued a digital certificate as prescribed, or taxpayers who are individuals with a tax code but have not been issued a digital certificate and use biometric authentication, the registration for e-transactions with the tax authority shall be carried out as follows:

- The taxpayer accesses the General Department of Taxation's e-portal to register a transaction with the tax authority electronically (following Form No. 01/DK-TDT issued with this Circular), signs electronically, and sends it to the General Department of Taxation's e-portal.

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

The General Department of Taxation's e-portal sends a notification to the email address or phone number registered by the taxpayer within 15 minutes after receiving the transaction registration file.

How long will it take for taxpayers to receive the e-tax transaction account notification in Vietnam?

How to register for the use of e-tax transaction methods in Vietnam?

Based on Clause 3, Article 4 of Circular 19/2021/TT-BTC, the registration for using e-tax transaction methods is specified as follows:

- Taxpayers conducting e-tax transactions through the General Department of Taxation's e-portal must register to perform e-tax transactions as specified in Article 10 of Circular 19/2021/TT-BTC.

- Taxpayers conducting e-tax transactions through the national public service portal or the Ministry of Finance's e-portal, which is connected to the General Department of Taxation's e-portal, must register to perform under the guidance of the system's managing agency.

- Taxpayers conducting e-tax transactions through e-portals of other competent state agencies which are connected to the General Department of Taxation's e-portal must register to perform under the guidance of those competent state agencies.

- Taxpayers conducting e-tax transactions through a TVAN service provider accepted for connection with the General Department of Taxation's e-portal must register to perform e-tax transactions as specified in Article 42 of Circular 19/2021/TT-BTC.

At any given time, taxpayers may only choose to register and perform one of the tax administrative procedures specified in point a, Clause 1, Article 1 of Circular 19/2021/TT-BTC via the General Department of Taxation's e-portal, the national public service portal, the Ministry of Finance's e-portal, or a TVAN service provider (except cases specified in Article 9 of Circular 19/2021/TT-BTC).

- Taxpayers choosing to pay taxes electronically through the e-payment services of banks or intermediary payment service providers must register to perform according to the guidance of those banks or service providers.

- Taxpayers who have registered for transactions with tax authorities electronically must carry out transactions with the tax authorities within the scope specified in Clause 1, Article 1 of Circular 19/2021/TT-BTC electronically, except for cases specified in Article 9 of Circular 19/2021/TT-BTC.

What are the methods for conducting e-tax transactions in Vietnam?

Based on Clause 2, Article 4 of Circular 19/2021/TT-BTC, the methods for conducting e-tax transactions are specified as follows:

- The General Department of Taxation's e-portal.

- The national public service portal, the Ministry of Finance's e-portal connected to the General Department of Taxation's e-portal.

- Other competent state agencies' e-portals (except point b of this clause) that are connected to the General Department of Taxation's e-portal.

- TVAN service providers accepted for connection with the General Department of Taxation's e-portal.

- e-payment services of banks or intermediary payment service providers for conducting e-tax payments.