How to register for e-tax declaration for the first time in Vietnam?

How to register for e-tax declaration for the first time in Vietnam?

Based on Clause 1, Article 15 of Circular 19/2021/TT-BTC, the registration for e-tax declaration for the first time is regulated as follows:

- Taxpayers shall register for their tax declaration obligation simultaneously with taxpayer registration, business registration according to the law on tax administration, business registration, and as stipulated in Section 2, Chapter 2 of Circular 19/2021/TT-BTC.

- The tax authority, based on information in the taxpayer registration/business registration dossier of the taxpayer who has been issued a tax code/business code, shall determine the tax declaration obligations of the taxpayer, including: types of taxes that the taxpayer must declare, tax declaration periods (monthly, quarterly, annually, per each occurrence, final settlement), deadlines for submitting tax declaration dossiers, tax declaration forms; and send information about the tax declaration obligations to the taxpayer via the General Department of Taxation's e-information portal.

- Taxpayers are responsible for checking their tax declaration obligations on the General Department of Taxation's e-information portal. In case of finding incomplete or incorrect tax declaration obligations, taxpayers shall adjust and supplement their tax declaration obligations as stipulated at Point b, Clause 2, Article 15 of Circular 19/2021/TT-BTC.

- Taxpayers shall submit their tax declaration dossiers according to the registered tax declaration obligations to the tax authority and in accordance with the Tax Administration Law 2019.

- The tax authority, based on the taxpayer's tax declaration obligation information, periodically urges declarations and imposes penalties for violations regarding the submission of tax declaration dossiers by taxpayers in accordance with the Tax Administration Law 2019.

How to register for e-tax declaration for the first time in Vietnam? (Image from the Internet)

How to change monthly and quarterly tax declaring information in Vietnam?

Based on Clause 2, Article 15 of Circular 19/2021/TT-BTC, the modification of monthly and quarterly tax declaring information is regulated as follows:

- Change of monthly and quarterly tax periods:

+ Taxpayers, when there are changes in information about the tax period as stipulated in Article 9 of Decree 126/2020/ND-CP, shall prepare a written request to change the tax period from month to quarter (using form No. 01/DK-TDKTT as stipulated in Appendix 1 issued together with Decree 126/2020/ND-CP) and send it to the tax authority as stipulated at Point a, Clause 5, Article 4 of Circular 19/2021/TT-BTC no later than January 31 of the year starting the quarterly tax declaration.

+ The tax authority shall send a Notice of Receipt of e-Tax Dossiers (using form No. 01-1/TB-TDT issued with this Circular) to the taxpayer as stipulated at Clause 2, Article 5 of Circular 19/2021/TT-BTC.

- In case the tax authority finds that the taxpayer does not meet the conditions for quarterly tax declaration, it shall send a written notice to the taxpayer as stipulated at Point d, Clause 2, Article 9 of Decree 126/2020/ND-CP.

- In case the taxpayer meets the conditions for quarterly tax declaration, the tax authority shall update the information about the taxpayer's tax declaration obligations in the tax authority's application system and the General Department of Taxation's e-information portal.

- In case through inspection, the tax authority finds that the taxpayer does not meet the conditions for quarterly tax declaration, it shall send a written notice to the taxpayer as stipulated at Point d, Clause 2, Article 9 of Decree 126/2020/ND-CP.

- Taxpayers shall adjust and supplement their tax declaration obligations (except as stipulated at Point a of this Clause) by accessing the General Department of Taxation's e-information portal, logging in to their granted e-tax transaction account to update the tax declaration obligation information.

The General Department of Taxation's e-information portal automatically updates the taxpayer's tax declaration obligations.

Changed and supplemented information becomes effective from the time the tax declaration obligation is updated.

When is the tax declaration obligation terminated?

Based on Clause 3, Article 5 of Circular 19/2021/TT-BTC, the tax declaration obligation is terminated as follows:

Tax Declaration Registration

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3. Termination of Tax Declaration Obligation

a) Taxpayers change their tax declaration obligation information leading to the termination of tax declaration obligations for a type of tax, a tax declaration form, as regulated at Clause 2 of this Article.

b) The tax authority automatically terminates all tax declaration obligations of the taxpayer simultaneously with the taxpayer's legal status on the application system, taxpayer registration, business registration, and sends information to taxpayers via the General Department of Taxation's e-information portal.

Thus, the tax declaration obligation is terminated in the case where: Taxpayers change their tax declaration obligation information leading to termination of the tax declaration obligation for a type of tax.

Note: The tax authority automatically terminates all tax declaration obligations of the taxpayer simultaneously with the taxpayer's legal status on the application system of taxpayer registration, business registration, and sends information to the taxpayer via the General Department of Taxation's e-information portal.