If taxpayers do not have e-tax transaction accounts in Vietnam, how can they search for e-tax transaction information?

Shall the e-transaction code in e-tax transactions in Vietnam be changed?

Based on Clause 3, Article 3 of Circular 19/2021/TT-BTC guiding e-transactions in the field of taxation issued by the Minister of Finance, the definition of the “e-Transaction Code” is a sequence of characters created according to a uniform principle, which is unique for each e-document on the e-information portal of the General Department of Taxation.

Referring to regulations on the definition of e-transaction code in e-tax transactions, it is a sequence of characters unique to each e-document.

Thus, this means that the e-transaction code in e-tax transactions will not change and is unique.

If taxpayers do not have e-tax transaction accounts, how can they search for e-tax transaction information? (Image from Internet)

If taxpayers do not have e-tax transaction accounts in Vietnam, how can they search for e-tax transaction information?

Based on Clause 2, Article 34 of Circular 19/2021/TT-BTC stipulates as follows:

Retrieving taxpayer information:

1. Taxpayers using e-tax transaction accounts access the e-information portal of the General Department of Taxation to search for, view, print all information on records, documents, notifications, decisions, documents received/sent between the tax authorities and taxpayers; search for declaration obligations, search for obligation information according to records, documents, decisions; search for outstanding tax amount due. Information from notifications, decisions, documents of the tax authorities on the e-information portal of the General Department of Taxation has the same confirming value as the paper documents of the tax authorities.

Taxpayers can search for the processing status of e-tax records by e-transaction code, for payment documents to the State Treasury, search for by “reference number”.

2. Taxpayers without e-tax transaction accounts use the e-transaction codes issued each time to search for information transacted with tax authorities.

3. The e-information portal of the General Department of Taxation announces on the e-tax transaction accounts of taxpayers issued by the General Department of Taxation about the handling status of amounts payable, paid, outstanding, overpaid, exempted, reduced/written off, refunded, and still to be refunded arising in the previous month and the amounts payable, overpaid by the end of the previous month that have been recorded in the tax management application system.

Taxpayers without e-tax transaction accounts use the e-transaction codes issued each time to search for the information transacted with tax authorities.

Thus, taxpayers without e-tax transaction accounts use the e-transaction codes issued each time to search for e-tax transaction information.

What methods can taxpayers conduct e-tax transactions in Vietnam?

Based on Article 4 of Circular 19/2021/TT-BTC stipulates as follows:

Principle 1. Taxpayers conducting e-tax transactions must have the ability to access and use the Internet, have an email address, have a digital signature as stipulated in Article 7 Circular 19/2021/TT-BTC or a mobile phone number issued by a telecommunications company in Vietnam (for individuals who have not been issued a digital certificate) registered for conducting transactions with tax authorities unless taxpayers choose the method of e-tax payment according to the provisions at point d, Clause 2, Article 4 Circular 19/2021/TT-BTC performed in accordance with the regulations of the bank or intermediary payment service provider.

Principle 2. Taxpayers can choose the following methods to conduct e-tax transactions through:

- The e-information portal of the General Department of Taxation.

- The national public service portal, the e-information portal of the Ministry of Finance, connected with the e-information portal of the General Department of Taxation.

- The e-information portal of other authorized state agencies (excluding point b, this clause) connected with the e-information portal of the General Department of Taxation.

- Organizations providing T-VAN services accepted by the General Department of Taxation to connect with the e-information portal of the General Department of Taxation.

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

Principle 3. Registering to use the method of e-tax transaction

- Taxpayers conducting e-tax transactions through the e-information portal of the General Department of Taxation register to conduct e-tax transactions according to the provisions in Article 10 Circular 19/2021/TT-BTC.

- Taxpayers conducting e-tax transactions through the national public service portal, the e-information portal of the Ministry of Finance connected with the e-information portal of the General Department of Taxation register according to the instructions of the system managing agency.

- Taxpayers conducting e-tax transactions through the e-information portal of other authorized state agencies connected with the e-information portal of the General Department of Taxation register according to the instructions of the authorized state agencies.

- Taxpayers conducting e-tax transactions through organizations providing T-VAN services accepted by the General Department of Taxation connected with the e-information portal of the General Department of Taxation register to conduct e-tax transactions according to the provisions in Article 42 Circular 19/2021/TT-BTC.

In the same period, taxpayers are only allowed to choose, register, and perform one of the administrative tax procedures specified at point a, Clause 1, Article 1 Circular 19/2021/TT-BTC through the e-information portal of the General Department of Taxation, the national public service portal, the e-information portal of the Ministry of Finance, or one T-VAN service provider (excluding the case stated in Article 9 Circular 19/2021/TT-BTC).

- Taxpayers choosing the method of e-tax payment through the e-payment services of banks or intermediary payment service providers register according to the instructions of the bank or intermediary payment service provider.

- Taxpayers who have registered for e-transactions with tax authorities must conduct transactions with tax authorities within the scope stipulated in Clause 1, Article 1 Circular 19/2021/TT-BTC by e-means, except for cases specified in Article 9 Circular 19/2021/TT-BTC.

Principle 4. Changing the method of e-tax transaction

- Taxpayers registered to use the method of e-tax transactions according to the provisions at point b, Clause 3, Article 4 Circular 19/2021/TT-BTC can conduct e-tax transactions according to the method stipulated at point a, Clause 2, Article 4 Circular 19/2021/TT-BTC without following the registration procedure stipulated at point a, Clause 3, Article 4 Circular 19/2021/TT-BTC.

- Taxpayers registered to use the method of e-tax transactions according to the provisions at point d, Clause 3, Article 4 Circular 19/2021/TT-BTC when changing the method of e-tax transactions according to points a or b, Clause 2, Article 4 Circular 19/2021/TT-BTC must follow the registration to stop using the method of e-tax transactions according to the provisions at point d, Clause 3, Article 4 Circular 19/2021/TT-BTC and register to use the method of e-tax transactions according to the provisions at points a or b, Clause 3, Article 4 Circular 19/2021/TT-BTC.

- Taxpayers registered to use the method of e-tax transactions according to points c and d, Clause 3, Article 4 Circular 19/2021/TT-BTC when changing the method of e-tax transactions according to points a or b, Clause 2, Article 4 Circular 19/2021/TT-BTC must follow the registration procedure to use the method of e-tax transactions according to points a or b, Clause 3 of this Article.

Principle 5. Taxpayers prepare and send e-tax records, e-payment documents to the State Treasury by one of the following methods:

- Prepare e-tax records, e-payment documents to the State Treasury online on the e-information portal of the General Department of Taxation/authorized state agency’s e-information portal/via organizations providing T-VAN services:

+ Taxpayers access the e-information portal of the General Department of Taxation/authorized state agency’s e-information portal/organizations providing T-VAN services; prepare e-tax records, e-payment documents to the State Treasury online at the chosen e-information portal, sign electronically, and send to tax authorities.

+ Organizations providing T-VAN services are responsible for transferring e-tax records, e-payment documents to the State Treasury of taxpayers to the e-information portal of the General Department of Taxation as stipulated in point b, Clause 1, Article 46 Circular 19/2021/TT-BTC.

- Particularly for tax declarations, taxpayers are allowed to use additional methods to prepare tax declarations using software, declaration support tools provided by tax authorities or taxpayers' software that meets the data format standards of tax authorities; then access the chosen e-information portal, sign electronically, and send e-tax declarations to tax authorities.

- Particularly for e-tax payment through e-payment services of banks or intermediary payment service providers, taxpayers access the information exchange portal of the bank or intermediary payment service provider and follow the instructions to prepare payment documents to the State Treasury. Banks or intermediary payment service providers will transfer taxpayers’ e-tax payment information to the e-information portal of the General Department of Taxation according to regulations in Article 21 Circular 19/2021/TT-BTC.

Principle 6. Taxpayers receive notifications and results of e-tax records processed by tax authorities by e-means through the chosen e-information portal when preparing and sending e-tax records as stipulated in Clause 5, Article 4 Circular 19/2021/TT-BTC; regularly check emails, messages via the phone number registered with the tax authorities, log into the e-tax transaction account on the e-information portal of the General Department of Taxation to check, view, print decisions, notifications, documents sent by the tax authorities to taxpayers, respond and comply with the content, requests in the decisions, notifications, documents sent by the tax authorities by e-means just like the paper decisions, notifications, documents of tax authorities.

Taxpayers are solely responsible if they do not check, do not read the notifications, documents of the tax authorities at the e-tax transaction account and via email, phone messages even if taxpayers cannot access the e-information portal of the General Department of Taxation due to technical errors related to their infrastructure, equipment, or due to incorrect email addresses registered with the tax authorities.

Principle 7. Taxpayers, tax authorities, and other organizations, individuals involved that have completed e-tax transactions as stipulated in this Circular do not have to perform other transaction methods and are recognized as having completed the corresponding tax procedures as stipulated by the Law on Tax Administration.

Thus, taxpayers can choose the following methods to conduct e-tax transactions:

[1] The e-information portal of the General Department of Taxation.

[2] The national public service portal, the e-information portal of the Ministry of Finance connected with the e-information portal of the General Department of Taxation.

[3] The e-information portal of other authorized state agencies (excluding point b, this clause) connected with the e-information portal of the General Department of Taxation.

[4] Organizations providing T-VAN services accepted by the General Department of Taxation to connect with the e-information portal of the General Department of Taxation.

[5] e-payment services of banks or intermediary payment service providers to conduct e-tax payments.