How many methods are there to conduct e-tax transactions in Vietnam?

How many methods are there to conduct e-tax transactions in Vietnam?

Based on Clause 2, Article 4 of Circular 19/2021/TT-BTC, there are five methods to conduct e-tax transactions, including:

Taxpayers can choose the following methods to conduct e-tax transactions through:

Method 01: The e-portal of the General Department of Taxation.

Method 02: The national public service portal, the e-portal of the Ministry of Finance, which has been connected to the e-portal of the General Department of Taxation.

Method 03: The e-portal of other authorized state agencies (except Method 02) that have been connected to the e-portal of the General Department of Taxation.

Method 04: T-VAN service providers accepted by the General Department of Taxation and connected to the e-portal of the General Department of Taxation.

Method 05: e-payment services of banks or intermediary payment service providers to conduct e-tax payments.

How many methods are there to conduct e-tax transactions in Vietnam? (Image from the Internet)

How to register for using the e-tax transaction method in Vietnam?

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

- Taxpayers who make e-tax transactions through the e-portal of the General Department of Taxation must register to conduct e-tax transactions according to the provisions in Article 10 of Circular 19/2021/TT-BTC (supplemented by Clause 1, Article 1 of Circular 46/2024/TT-BTC and amended by Section 2 of Official Dispatch 9166/BTC-TCT of 2024).

- Taxpayers who make e-tax transactions through the national public service portal, or the e-portal of the Ministry of Finance connected to the e-portal of the General Department of Taxation, must register according to the guidance of the system managing authority.

- Taxpayers who conduct e-tax transactions through the e-portal of other authorized state agencies connected to the e-portal of the General Department of Taxation must register according to the guidance of the authorized state agency.

- Taxpayers who perform e-tax transactions through a T-VAN service provider accepted by the General Department of Taxation and connected to the e-portal of the General Department of Taxation must register to conduct e-tax transactions according to the provisions in Article 42 of Circular 19/2021/TT-BTC.

At any given time, taxpayers are only allowed to choose to register and conduct one of the tax administrative procedures specified at Point a, Clause 1, Article 1 of Circular 19/2021/TT-BTC via the e-portal of the General Department of Taxation, the national public service portal, the e-portal of the Ministry of Finance, or a T-VAN service provider (except in cases specified in Article 9 of Circular 19/2021/TT-BTC).

- Taxpayers who choose the e-tax payment method through e-payment services of banks or intermediary payment service providers must register according to the guidance of the bank or intermediary payment service provider.

- Taxpayers who have registered for e-transactions with tax authorities must conduct all transactions with tax authorities within the scope specified in Clause 1, Article 1 of Circular 19/2021/TT-BTC by e-means, except for cases specified in Article 9 of Circular 19/2021/TT-BTC.

How to register to change the method of e-tax transaction in Vietnam?

Based on the provisions of Clause 4, Article 4 of Circular 19/2021/TT-BTC on registering to change the method of e-tax transaction as follows:

- Taxpayers who have registered to use the e-tax transaction method as stipulated in Point b, Clause 3 of this Article may conduct e-tax transactions according to the method specified in Point a, Clause 2 of this Article without having to register according to the provisions in Point a, Clause 3 of this Article.

- Taxpayers who have registered to use the e-tax transaction method as stipulated in Point d, Clause 3 of this Article, when changing to the method specified in Points a, b, Clause 2 of this Article, must deregister using the e-tax transaction method according to the provisions in Point d, Clause 3 of this Article and register to use the e-tax transaction method according to the provisions in Points a, b, Clause 3 of this Article.

- Taxpayers who have registered to use the e-tax transaction method as specified in Points c, đ, Clause 3 of this Article, when changing to the method specified in Points a, b, Clause 2 of this Article, must register to use the e-tax transaction method according to the provisions in Points a, b, Clause 3 of this Article.