How many sub-accounts are allowed to be opened for an e-tax transaction account in Vietnam?

How many sub-accounts are allowed to be opened for an e-tax transaction account in Vietnam?

According to Clause 4, Article 3 of Circular 19/2021/TT-BTC on an e-tax transaction account:

“E-tax transaction account” refers to the username and password given by the tax authority to a taxpayer to log into the GDT’s web portal to make e-tax transactions.

E-tax transaction account includes 01 (one) main account and no more than 10 (ten) sub-accounts. The main account is provided by the tax authority to a taxpayer as prescribed in Article 10 of this Circular. The sub-accounts are registered by the taxpayer via the main account to grant privileges to make e-tax transactions by each service.”

Thus, an e-tax transaction account can open a maximum of 10 sub-accounts.

How many sub-accounts are allowed to be opened for an e-tax transaction account in Vietnam? (Image from the Internet)

Are notifications from tax authorities in Vietnam sent to the e-tax transaction account?

Based on Clause 2, Article 5 of Circular 19/2021/TT-BTC:

Sending notifications, decisions, and electronic documents from tax authorities

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2. The tax authority shall send decisions, notifications, and other documents to the taxpayer by electronic means as follows:

a) Decisions, notifications, and other electronic documents from the tax authority shall be sent to the taxpayer’s e-tax transaction account on the General Department of Taxation's electronic portal and the taxpayer’s registered email address as stipulated at Point c, Clause 1, Article 10 of this Circular.

For individual taxpayers who register to receive results via mobile phone, the tax authority shall send a message to notify the taxpayer via the registered mobile phone number about the decisions, notifications, and documents.

b) In case the taxpayer registers and conducts electronic transactions through the electronic portal of a competent state authority, the tax authority shall send them to the electronic portal of the competent state authority for the state authority to send to the taxpayer.

c) In case the taxpayer performs administrative procedures through the “one-stop, inter-agency” mechanism and electronic transactions through the electronic portal of a competent state authority, the tax authority shall send them to the electronic portal of the competent state authority for the state authority to send to the taxpayer.

d) In case the taxpayer registers and conducts electronic transactions through the T-VAN service provider, the tax authority shall send them to the information exchange system of the T-VAN service provider for the T-VAN service provider to send to the taxpayer, and simultaneously to the taxpayer’s e-tax transaction account on the General Department of Taxation's electronic portal.

đ) In case the taxpayer authorizes a tax procedure service provider (hereinafter referred to as a "tax agent") to conduct electronic tax transactions as stipulated in the Law on Tax Administration, the tax authority shall comply with point a of this clause, and also send to the tax agent’s registered email address.

e) In case organizations or individuals declare and pay taxes on behalf of other entities according to Clause 5, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam detailing several provisions of the Law on Tax Administration (hereinafter referred to as Decree No. 126/2020/ND-CP), the tax authority shall send documents to the email address of the entity declaring on behalf; if the taxpayer has an e-tax transaction account on the General Department of Taxation's electronic portal, it will also be sent to the taxpayer’s email address.

g) Decisions, notifications, and other documents from the tax authority that have been sent to the taxpayer through the General Department of Taxation's electronic portal, the electronic portal of a competent state authority, or the T-VAN service provider shall be stored on the General Department of Taxation's electronic portal.

h) The taxpayer can use the e-tax transaction account provided by the General Department of Taxation's electronic portal to look up decisions, notifications, and other documents from the tax authority that have been sent to the taxpayer through the General Department of Taxation's electronic portal, the electronic portal of a competent state authority, or the T-VAN service provider.

Thus, notifications from the tax authority, specifically (decisions, notifications, and other electronic documents), will be sent to the taxpayer’s e-tax transaction account.

*Note: These notifications will be sent to the taxpayer on the General Department of Taxation's electronic portal and the taxpayer's registered email address with the tax authority.

Is it permissible to use the e-tax transaction account to lookup taxpayer information in Vietnam?

Based on Clause 1, Article 34 of Circular 19/2021/TT-BTC:

Lookup taxpayer information:

1. The taxpayer uses the e-tax transaction account to access the General Department of Taxation's electronic portal to lookup, view, and print all information about records, vouchers, notifications, decisions, and documents received/sent between the tax authority and the taxpayer; lookup declaration obligations, lookup information on obligations according to records, vouchers, and decisions; lookup the remaining tax payable. The information in notifications, decisions, and documents from the tax authority on the General Department of Taxation's electronic portal has the same validity as paper documents from the tax authority.

Taxpayers can lookup the electronic tax record processing status according to the electronic transaction code, and for state budget payment vouchers, lookup using the “reference number”.

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Thus, according to the above regulations, the e-tax transaction account can completely be used to access lookup taxpayer information.

Additionally, it can be used to view other information such as lookup, view, and print all information on records, vouchers, notifications, decisions, and documents received/sent between the tax authority and the taxpayer.