How many digital certificates shall a taxpayer register for e-tax transactions in Vietnam?
How many digital certificates shall a taxpayer register for e-tax transactions in Vietnam?
Based on point a, clause 2, Article 7 of Circular 19/2021/TT-BTC, the regulations are as follows:
e-signing in e-tax transactions
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- Registering the use of a digital certificate and mobile phone number for e-transactions in the tax domain
a) Taxpayers can register one or multiple digital certificates to conduct e-tax transactions; they can use multiple digital certificates for a single tax administrative procedure.
b) Before using a digital certificate to execute e-tax transactions, the taxpayer must register the digital certificate with the tax authority.
c) Individuals specified in point a, clause 1 of this Article are allowed to register a single mobile phone number to receive authentication codes for e-transactions via “messages” for each e-transaction with the tax authority.
d) Taxpayers defined in point b, clause 1 of this Article can register a single mobile phone number of the individual or the legal representative of the organization to receive authentication codes for e-transactions via “messages” when submitting the first e-taxpayer registration to the tax authority.
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According to the above regulations, taxpayers can register one or multiple digital certificates to perform e-tax transactions; they can use multiple digital certificates for a single tax administrative procedure.
How many digital certificates shall a taxpayer register for e-tax transactions in Vietnam? (Image from the Internet)
When is a taxpayer not required to use a digital certificate for e-tax transactions in Vietnam?
Based on clause 1, Article 7 of Circular 19/2021/TT-BTC, the regulations are as follows:
e-signing in e-tax transactions
- Taxpayers conducting e-tax transactions must use a valid digital certificate issued by a public signature authentication service organization, or by a competent state authority, or recognized by a competent state authority in digital signing on e-tax dossiers and documents, except for a few cases as follows:
a) The taxpayer is an individual with a tax identification number who has not been issued a digital certificate.
b) The taxpayer is executing the initial taxpayer registration and obtaining a tax identification number as regulated in clause 1, Article 13 of this Circular.
c) The taxpayer chooses the e-tax payment method according to the provisions in point e, clause 2, Article 4 of this Circular carried out in accordance with the regulations of the bank or the intermediary payment service provider.
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Thus, cases in which the taxpayer conducts e-tax transactions without using a digital certificate are:
- The taxpayer is an individual with a tax identification number who has not been issued a digital certificate.
- The taxpayer is executing the initial taxpayer registration and obtaining a tax identification number as regulated in clause 1, Article 13 of Circular 19/2021/TT-BTC.
- The taxpayer chooses the e-tax payment method according to the provisions in point e, clause 2, Article 4 of Circular 19/2021/TT-BTC carried out in accordance with the bank or intermediary payment service provider’s regulations.
What does a digital certificate include?
Based on Article 5 of Decree 130/2018/ND-CP (valid until April 9, 2025), regulations regarding the contents of a digital certificate are as follows:
Digital certificates issued by the National Signature Authentication Service Provider, public signature authentication service providers, or the special-use signature authentication service providers of the Government of Vietnam, or agencies/organizations must include the following details:
(1) The name of the signature authentication service provider.
(2) The name of the subscriber.
(3) The serial number of the digital certificate.
(4) The validity period of the digital certificate.
(5) The public key of the subscriber.
(6) The digital signature of the signature authentication service provider.
(7) Limitations on the purposes and scope of use of the digital certificate.
(8) Limitations on the legal liability of the signature authentication service provider.
(9) Cryptographic algorithms.
(10) Other necessary contents as stipulated by the Ministry of Information and Communications.
What are regulations on digital certificates of agencies, organizations, and authorized persons of such entities in Vietnam?
Based on Article 6 of Decree 130/2018/ND-CP (valid until April 9, 2025), the digital certificates of agencies, organizations, and authorized persons of such agencies and organizations are regulated as follows:
(1) All agencies, organizations, and state titles, authorized persons of agencies, organizations as prescribed by the law on the management and use of seals have the right to be issued digital certificates with value as defined in clause 2, Article 8 of Decree 130/2018/ND-CP.
(2) Digital certificates issued to state titles, authorized persons of agencies, organizations must clearly state the title and name of the agency or organization of that person.
(3) The issuance of digital certificates to agencies, organizations, state titles, and authorized persons of such entities must be based on the following documents:
- A document from the agency or organization requesting the issuance of a digital certificate for the agency, organization, authorized person, or state title;
- A valid copy of the establishment decision, the decision determining the functions, tasks, powers, or a document confirming the title of the authorized person in the agency, organization, or state title thereof.
