How to retrieve the password for an e-tax transaction account in Vietnam?

How to retrieve the password for an e-tax transaction account in Vietnam?

Pursuant to the provisions of Clause 4, Article 3 of Circular 19/2021/TT-BTC, the definition of an e-tax transaction account is as follows:

Terminology Explanation

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

1. "e-tax transaction" are transactions conducted by agencies, organizations, and individuals using e-methods within the scope of this Circular.

2. "e-certificate" is information created, sent, received, and stored by e-means when taxpayers, tax authorities, agencies, organizations, or other individuals conduct e-tax transactions.

3. "e-transaction code" is a sequence of characters created according to a unified principle, unique to each e-certificate on the e-portal of the General Department of Taxation.

4. "e-tax transaction account" is the username and password to log into the e-portal of the General Department of Taxation for conducting e-tax transactions, issued by the tax authority to the taxpayer.

The e-tax transaction account includes one (1) primary account and a maximum of ten (10) secondary accounts. The primary account is issued by the tax authority to the taxpayer as prescribed in Article 10 of this Circular. The secondary accounts are self-registered by the taxpayer through the primary account to delegate the execution of each e-tax service.

"e-tax transaction account" refers to the username and password to log into the e-portal of the General Department of Taxation when conducting e-tax transactions, issued by the tax authority to the taxpayer.

The e-tax transaction account includes one (1) primary account and a maximum of ten (10) secondary accounts. The primary account is issued by the tax authority to the taxpayer.

Thus, the password for the e-tax transaction account will be issued by the tax authority.

How to retrieve the password for an e-tax transaction account in Vietnam? (Image from the Internet)

Shall taxpayers bear responsibility for the cases where they fail to check or read tax authority’s notifications at their e-tax transaction account in Vietnam?

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

Principles of e-Tax Transactions

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6. Taxpayers receive notifications and results of e-tax dossier resolutions from tax authorities by e-means through the e-portal chosen by the taxpayer when preparing and submitting e-tax dossiers as prescribed in Clause 5 of this Article; regularly check emails, and messages via registered phone numbers with the tax authority, log into the e-tax transaction account on the e-portal of the General Department of Taxation to search, view, print decisions, notifications, documents sent by the tax authority to the taxpayer, and comply with the contents, requirements of the decisions, notifications, documents from the tax authority sent electronically as with paper-based decisions, notifications, documents of the tax authority.

Taxpayers bear responsibility if they do not check, do not read the notifications, documents from the tax authority at the e-tax transaction account and through the email address, through phone messages even in cases where the taxpayer cannot access the e-portal of the General Department of Taxation due to technical errors from the taxpayer's infrastructure, equipment or the email address registered with the tax authority is inaccurate.*

7. Taxpayers, tax authorities, other organizations, and individuals related who have completed e-tax transactions according to this Circular are not required to conduct other transaction methods and are recognized as having completed corresponding tax procedures as prescribed by the Tax Administration Law.

Thus, according to the above regulation, taxpayers bear responsibility if they do not check or read notifications, documents from the tax authority at the e-tax transaction account.

What should a taxpayer without an e-tax transaction account do to access taxpayer information in Vietnam?

Pursuant to the provisions of Article 34 of Circular 19/2021/TT-BTC, it is prescribed as follows:

Accessing Taxpayer Information:

1. Taxpayers use e-tax transaction accounts to access the e-portal of the General Department of Taxation to search, view, print all information related to dossiers, certificates, notifications, decisions, documents received/sent between tax authorities and taxpayers; search filing obligations, search obligation information as per dossiers, certificates, decisions; search remaining tax obligations. The information of notifications, decisions, documents from tax authorities on the e-portal of the General Department of Taxation has the same confirmatory value as the paper documents from the tax authority.

Taxpayers can search the status of e-tax dossier processing according to the e-transaction code, particularly for NSNN payment certificates, search by "reference number".

2. Taxpayers without an e-tax transaction account use the e-transaction code issued for each time to access information transacted with the tax authority.

3. The e-portal of the General Department of Taxation notifies on the taxpayer’s e-tax transaction account issued by the General Department of Taxation about the status of payable items, settled, remaining, overpaid, exemption, reduction/debt write-off, refundable, or remaining refundable items generated in the previous month and the items remaining, overpaid to the end of the previous month recorded in the tax management application system.

Thus, taxpayers without an e-tax transaction account use the e-transaction code issued for each time to access information transacted with the tax authority.