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

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

Based on Clause 2, Article 4 of Circular 19/2021/TT-BTC stipulating six methods of e-tax transactions that taxpayers can choose to implement as follows:

- The e-portal of the General Department of Taxation.

- 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.

- The e-portal of other competent state agencies (excluding 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.

- T-VAN service provider organizations approved by the General Department of Taxation to connect with the e-portal of the General Department of Taxation.

- e-payment services of banks or intermediary payment service providers for the purpose of e-tax submission.

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

Can taxpayers change their method of e-tax transactions in Vietnam?

Based on Clauses 3 and 4, Article 4 of Circular 19/2021/TT-BTC regarding the change in the use of e-tax transaction methods, taxpayers can change their method of e-tax transactions but must follow the instructions below:

- Taxpayers who have registered to use e-tax transaction methods through the national public service portal, the e-portal of the Ministry of Finance connected to the e-portal of the General Department of Taxation can conduct e-tax transactions through the e-portal of the General Department of Taxation without having to register as per the regulations in Article 10 of Circular 19/2021/TT-BTC.

- Taxpayers who have registered to use e-tax transaction methods through T-VAN service provider organizations approved by the General Department of Taxation to connect with the e-portal of the General Department of Taxation, when changing the method of e-tax transactions through the e-portal of the General Department of Taxation, the national public service portal, the e-portal of the Ministry of Finance connected to the e-portal of the General Department of Taxation, must:

+ Register to cease using the e-tax transaction method as per the provisions at Point d, Clause 3, Article 4 of Circular 19/2021/TT-BTC

+ Register to use an e-tax transaction method as stipulated in Point a, Point b, Clause 3, Article 4 of Circular 19/2021/TT-BTC.

- Taxpayers who have registered to use e-tax transaction methods through the e-portal of other competent state agencies connected to the e-portal of the General Department of Taxation, e-payment services of banks or intermediary payment service providers, when changing the method of e-tax transactions through the e-portal of the General Department of Taxation, the national public service portal, the e-portal of the Ministry of Finance connected to the e-portal of the General Department of Taxation, must register to use the e-tax transaction method as stipulated in Point a, Point b, Clause 3, Article 4 of Circular 19/2021/TT-BTC.

How to determine the time of confirmation for e-tax dossier submission in Vietnam?

Based on Point b, Clause 1, Article 8 of Circular 19/2021/TT-BTC which stipulates the time of confirmation for e-tax dossier submission as follows:

- For e-taxpayer registration dossiers: the date is when the tax authority's system receives the dossier and is recorded on the e-taxpayer registration dossier receipt notice sent by the tax authority to the taxpayer (according to Form No. 01-1/TB-TDT issued with Circular 19/2021/TT-BTC).

- For tax return dossiers (excluding tax return dossiers where the tax authority calculates and notifies the tax payment according to Article 13 of Decree 126/2020/ND-CP): the date is when the tax authority's system receives the dossier and is recorded on the e-tax return acceptance notice sent by the tax authority to the taxpayer, if the tax return dossier is accepted by the tax authority as per the acceptance notice of the e-tax return sent by the tax authority to the taxpayer (according to Form No. 01-2/TB-TDT issued with Circular 19/2021/TT-BTC).

- Specifically for tax return dossiers with accompanying documents submitted directly or sent via postal services: The time of confirmation for submitting the tax return dossier is calculated from the date the taxpayer completes submitting the full dossier as per regulations.

- For dossiers not under the cases mentioned above: the date is when the tax authority's system receives the dossier and is recorded on the acceptance notice of the e-dossier sent by the tax authority to the taxpayer (according to Form No. 01-2/TB-TDT issued with Circular 19/2021/TT-BTC).