Is it necessary to register for e-tax transactions in Vietnam?

Is it necessary to register for e-tax transactions in Vietnam?

Based on Clause 3, Article 4 of Circular 19/2021/TT-BTC, there are provisions regarding the registration for using e-tax transaction methods. It clearly states that when intending to conduct e-tax transactions, registration must be done according to the instructions provided by the responsible parties, in accordance with the following specific regulations:

- Taxpayers conducting e-tax transactions through the General Department of Taxation's e-portal must register for e-tax transactions as stipulated in Article 10 of Circular 19/2021/TT-BTC.

- Taxpayers conducting e-tax transactions through the National Public Service Portal, the e-portal of the Ministry of Finance connected to the General Department of Taxation's e-portal must register as per the instructions of the system management agency.

- Taxpayers conducting e-tax transactions through the e-portal of another competent state agency connected to the General Department of Taxation's e-portal must register according to the instructions of the competent state agency.

- Taxpayers conducting e-tax transactions through the T-VAN service provider organization approved by the General Department of Taxation for connecting to the General Department of Taxation's e-portal must register for e-tax transactions as per Article 42 of Circular 19/2021/TT-BTC.

- Taxpayers opting to pay taxes electronically via the e-payment services of a bank or intermediary payment service provider must register according to the instructions of the bank or intermediary payment service provider.

Is it necessary to register for e-tax transactions in Vietnam? (Image from the Internet)

Who registers for an e-tax transaction account in Vietnam?

According to Clause 4, Article 3 of Circular 19/2021/TT-BTC, the provisions are as follows:

Explanation of terms

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

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

2. “e-voucher” is information created, sent, received, and stored by e-methods when taxpayers, tax authorities, and related agencies, organizations, or individuals perform e-tax transactions.

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

4. “e-tax transaction account” is the username and login password for accessing the General Department of Taxation's e-portal when conducting e-tax transactions, issued by the tax authorities to taxpayers.

An e-tax transaction account includes one primary account and up to 10 supplementary accounts. The primary account is issued by the tax authorities to the taxpayer as per the provisions in Article 10 of this Circular. The supplementary accounts are registered by the taxpayer through the primary account for permissions specific to each e-tax service.

5. “e-transaction authentication code” is a one-time password used when taxpayers without a digital signature perform e-transactions. This password is sent from the General Department of Taxation's e-portal or related systems to the taxpayer's registered phone number or email address; or is randomly generated by an e-device automatically provided by the tax authority or relevant agency; or randomly generated by an application provided by the tax authority or relevant agency and installed on a smartphone or tablet.

6. “Payment identifier (ID)” is a series of characters generated on the tax management application system, uniquely corresponding to each tax file or payment obligation of the taxpayer.

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Therefore, according to the above provisions, the e-tax transaction account will be self-registered by the taxpayer.

What are the methods to conduct e-tax transactions in Vietnam?

According to Clause 2, Article 4 of Circular 19/2021/TT-BTC, taxpayers can choose the following methods to conduct e-tax transactions through:

- The General Department of Taxation's e-portal.

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

- The e-portal of another competent state agency (excluding point b, Clause 2, Article 4 of Circular 19/2021/TT-BTC) connected to the General Department of Taxation's e-portal.

- T-VAN service provider organizations approved by the General Department of Taxation for connecting to the General Department of Taxation's e-portal.

- The e-payment services of a bank or intermediary payment service provider for e-tax payment.