How to register to change or supplement e-tax transaction information in Vietnam?

Who is eligible to register for an e-tax transaction account with the tax authority in Vietnam?

Pursuant to the provisions at point a, clause 1, Article 10 of Circular 19/2021/TT-BTC, it is stipulated as follows:

Registration for e-tax transactions

1. Registering for an e-tax transaction account with the tax authority through the e-portal of the General Department of Taxation.

a) Taxpayers, including agencies, organizations, and individuals who have been issued a digital certificate or individuals who have not yet been issued a digital certificate but already have a tax identification number, are eligible to register for an e-tax transaction account with the tax authority.

Agencies and organizations as stipulated in clause 1, Article 13 of this Circular shall carry out the procedures to register for an e-tax transaction account with the tax authority through the e-portal of the General Department of Taxation as per this clause after having been issued a tax identification number.

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Thus, according to the above regulations, taxpayers, including agencies, organizations, and individuals who have been issued a digital certificate or individuals who have not yet been issued a digital certificate but already have a tax identification number, are eligible to register for an e-tax transaction account with the tax authority.

How to register to change or supplement e-tax transaction information in Vietnam? (Image from the Internet)

How to register to change or supplement e-tax transaction information in Vietnam?

Pursuant to the provisions of Article 11 of Circular 19/2021/TT-BTC, taxpayers shall register to change or supplement e-transaction information as follows:

(1) Taxpayers who have been issued an e-tax transaction account according to the provisions of Article 10 of Circular 19/2021/TT-BTC, if there are changes or supplements to the registered e-tax transaction information with the tax authority, they are responsible for promptly updating the complete information immediately upon any changes. Taxpayers should access the e-portal of the General Department of Taxation to update changes or supplements to the registered e-tax transaction information with the tax authority (using form No. 02/DK-TDT issued with Circular 19/2021/TT-BTC), electronically sign and send it to the tax authority.

No later than 15 minutes from the time of receiving the changes or supplements from the taxpayer, the e-portal of the General Department of Taxation will send a notification (using form No. 03/TB-TDT issued with Circular 19/2021/TT-BTC) about the acceptance or non-acceptance of the registration of changes or supplements to the taxpayer.

(2) Taxpayers who have registered for transactions with the tax authority electronically through the e-portal of a competent state authority, if there are changes or supplements to the registered information, shall follow the regulations of the competent state authority.

(3) Taxpayers who have been issued an e-tax transaction account through a T-VAN service provider according to the provisions of Article 42 of Circular 19/2021/TT-BTC, if there are changes or supplements to the registered e-tax transaction information, shall follow the provisions of Article 43 of Circular 19/2021/TT-BTC.

(4) For changes or supplements to account information with the bank or intermediary payment service provider to make e-tax payments, taxpayers must register with the bank or intermediary payment service provider where they have an account as stipulated in clause 5, Article 10 of Circular 19/2021/TT-BTC.

(5) Taxpayers shall register to change the method of e-tax transactions according to the provisions of clause 4, Article 4 of Circular 19/2021/TT-BTC and Article 11 of Circular 19/2021/TT-BTC.

What are regulations on e-tax transaction methods in Vietnam?

Pursuant to the provisions of clause 2, Article 4 of Circular 19/2021/TT-BTC, it is stipulated as follows:

Principles of e-tax transactions

1. Taxpayers performing e-tax transactions must have the ability to access and use the Internet, have an email address, a digital signature according to the provisions of Article 7 of this Circular or a mobile phone number issued by a telecommunications company in Vietnam (for individuals who have not been issued a digital certificate) registered for use in transactions with the tax authority, except for cases where the taxpayer chooses the method of e-tax payment according to the provisions of point e, clause 2 of this Article following the regulations of the bank or intermediary payment service provider.

2. Taxpayers may choose the following methods to perform e-tax transactions through:

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

b) The National Public Service Portal, the e-portal of the Ministry of Finance connected to the e-portal of the General Department of Taxation.

c) The e-portal of other competent state authorities (except point b of this clause) connected to the e-portal of the General Department of Taxation.

d) T-VAN service providers approved by the General Department of Taxation to connect with the e-portal of the General Department of Taxation.

e) e-payment services of banks or intermediary payment service providers to make e-tax payments.

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Thus, pursuant to the above regulations, taxpayers conducting e-transactions can pay taxes through the following methods:

- 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.

- The e-portal of other competent state authorities (except point b of this clause) connected to the e-portal of the General Department of Taxation.

- T-VAN service providers 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 to make e-tax payments.