How many times can an e-transaction verification code be used in Vietnam?

How many times can an e-transaction verification code be used in Vietnam?

Based on Clause 5, Article 3 of Circular 19/2021/TT-BTC, the definition of an e-transaction verification code is as follows:

Glossary
In this Circular, the following terms are understood as follows:

1. “e-tax transaction” refers to transactions conducted by agencies, organizations, or individuals through e-methods within the scope of this Circular.

2. “e-voucher” is the information created, sent, received, and stored by e-means when taxpayers, tax authorities, and other related agencies, organizations, or individuals carry out e-tax transactions.

3. “e-transaction code” is a sequence of characters generated according to a unified principle, unique to each e-voucher on the General Department of Taxation's e-portal.

4. “e-tax transaction account” is a name and password used to log into the General Department of Taxation's e-portal for conducting e-tax transactions, issued to taxpayers by the tax authority.

The e-tax transaction account includes 01 (one) main account and a maximum of 10 (ten) additional accounts. The main account is issued to the taxpayer by the tax authority as stipulated in Article 10 of this Circular. The additional accounts are self-registered by the taxpayer through the main account to delegate rights for each e-tax service.

5. “e-transaction verification code” is a one-time password used when the taxpayer does not have a digital signature certificate to perform e-transactions. This password is sent from the General Department of Taxation's e-portal or systems of relevant agencies to the taxpayer's registered phone number or email address with the tax authority; or randomly generated every minute from an automated e-device provided by the tax authority or relevant agencies; or self-generated randomly after a specific period by applications of the tax authority or relevant agencies installed on smartphones or tablets.

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Thus, it can be seen that according to the definition, the e-transaction verification code is a password used only once.

*Note: This password (i.e., the e-transaction verification code) is sent from the General Department of Taxation's e-portal or systems of relevant agencies to the taxpayer's registered phone number or email address with the tax authority; or randomly generated every minute from an automated e-device provided by the tax authority or relevant agencies; or self-generated randomly after a specific period by applications of the tax authority or relevant agencies installed on smartphones or tablets.

How many times can an e-transaction verification code be used in Vietnam?  (Image from the Internet)

How can a taxpayer who is an individual with a TIN but without a digital signature certificate register to receive an e-transaction verification code in Vietnam?

Based on Article 7 of Circular 19/2021/TT-BTC, the regulations are as follows:

E-signing in e-tax transactions

1. A taxpayer, when conducting e-tax transactions, must use a valid digital signature certificate issued by a public digital signature authentication service provider, a competent state agency, or recognized by a competent state agency on e-tax documents, except in certain cases as follows:

a) The taxpayer is an individual with a TIN but has not been issued a digital signature certificate.

b) The taxpayer carries out taxpayer registration for the first time and is issued a TIN according to the provisions of Clause 1, Article 13 of this Circular.

c) The taxpayer chooses the method of e-tax payment as stipulated in Point đ, Clause 2, Article 4 of this Circular, following the regulations of banks or intermediary payment service providers.

2. Registration for the use of digital signatures and mobile phone numbers to perform e-transactions in the tax sector

a) Taxpayers can register one or multiple digital signature certificates for performing e-tax transactions; multiple digital signature certificates can be used for one administrative tax procedure.

b) Before using the digital signature certificate for e-tax transactions, the taxpayer must register the digital signature certificate with the tax authority.

c) For individuals specified at Point a, Clause 1 of this Article, a single mobile phone number can be registered to receive the e-transaction verification code via “messages” for each e-transaction with the tax authority.

d) For taxpayers as prescribed at Point b, Clause 1 of this Article, a single mobile phone number can be registered either belonging to the individual or an individual who is the legal representative of the organization to receive the e-transaction verification code via "messages" when submitting the taxpayer registration dossier electronically to the tax authority for the first time.

3. In the event of changes to any of the information specified in Clauses 1, 2 of this Article, and Point c, Clause 1, Article 10, the taxpayer is responsible for promptly registering the change or supplement according to the provisions of Article 11 of this Circular.

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Thus, it can be seen that a taxpayer who is an individual with a TIN but not issued a digital signature certificate can register a single mobile phone number to receive the e-transaction verification code via "messages" for each e-transaction with the tax authority.

What is the general term for using the e-transaction verification code in Vietnam?

Based on Article 7 of Circular 19/2021/TT-BTC, the regulations are as follows:

E-signing in e-tax transactions

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5. e-signing on e-documents of the tax authority

a) For e-documents that are notifications automatically created and sent to taxpayers by the General Department of Taxation's e-portal or the General Department of Taxation’s tax management system per the provisions of Article 5 of this Circular, e-signatures representing the General Department of Taxation issued by the digital signature authentication service providers are used.

b) For e-documents created by tax officials on the General Department of Taxation’s tax management system according to tax management procedures to be sent to taxpayers through the General Department of Taxation's e-portal per the provisions of Article 5 of this Circular, the e-signature of the tax authority issued by the digital signature authentication service provider and the digital signatures for tax officials issued by the Government Cipher Committee as per their assigned roles and legal authority under the Law on Tax Administration and guiding documents, must be used.

c) The General Department of Taxation develops an e-signing system to manage the digital signatures issued to tax officials; manage the e-signing process in a compliant manner, ensuring safety, security, and compliance.

6. Organizations providing T-VAN services, banks, intermediary payment service providers, and other government agencies, when conducting e-tax transactions under this Circular, must use digital signatures issued by public digital signature authentication service providers, or by competent state agencies, or recognized by competent state agencies.

7. The use of digital signatures and the e-transaction verification codes as mentioned here are collectively referred to as e-signing.

Thus, using the e-transaction verification code is generally referred to as e-signing.