Is it possible for taxpayers conducting e-tax transactions through the Vietnam National Public Service Portal to change the transaction method?

Is it possible for taxpayers conducting e-tax transactions through the Vietnam National Public Service Portal to change the transaction method?

Based on the provisions at point b, clause 3, Article 4 of Circular 19/2021/TT-BTC stipulates as follows:

Principles of e-tax transactions

...

3. Registration to use the method of e-tax transactions

a) Taxpayers conducting e-tax transactions through the General Department of Taxation's e-portal must register to carry out e-tax transactions in accordance with the provisions of Article 10 of this Circular.

b) Taxpayers conducting e-tax transactions through the Vietnam National Public Service Portal or the Ministry of Finance's e-portal, which is connected to the General Department of Taxation's e-portal, must register to implement according to the guidelines of the system management agency.

c) 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 to implement according to the guidelines of the competent state agency.

d) Taxpayers conducting e-tax transactions through a T-VAN service provider, which is accepted by the General Department of Taxation and connected to the General Department of Taxation's e-portal, must register to carry out e-tax transactions according to the provisions of Article 42 of this Circular.

In the same period, taxpayers are only allowed to select and register to implement one of the administrative tax procedures stipulated at point a, clause 1, Article 1 of this Circular through the General Department of Taxation's e-portal, the Vietnam National Public Service Portal, the Ministry of Finance's e-portal, or a T-VAN service provider (except in cases stated in Article 9 of this Circular).

e) Taxpayers who choose to pay taxes electronically through e-payment services of a bank or intermediary payment service provider must register according to the guidelines of the bank or intermediary payment service provider.

f) Taxpayers who have registered to engage with tax authorities by e-means must conduct transactions with tax authorities within the scope specified in clause 1, Article 1 of this Circular by e-means, except for cases stipulated in Article 9 of this Circular.

Referencing point a, clause 4, Article 4 of Circular 19/2021/TT-BTC stipulates as follows:

Principles of e-tax transactions

...

4. Changing the use of the method of e-tax transactions

a) Taxpayers who have registered to use the e-tax transaction method according to the provisions of point b, clause 3 of this Article are allowed to conduct e-tax transactions according to the method stipulated in point a, clause 2 of this Article without having to register according to the provisions of point a, clause 3 of this Article.

Continuing with point a, clause 2 of Circular 19/2021/TT-BTC stipulates as follows:

Principles of e-tax transactions

...

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

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

...

Additionally, according to point b, clause 3, Article 4 of Circular 19/2021/TT-BTC stipulates as follows:

Principles of e-tax transactions

...

3. Registration to use the method of e-tax transactions

a) Taxpayers conducting e-tax transactions through the General Department of Taxation's e-portal must register to carry out e-tax transactions in accordance with the provisions of Article 10 of this Circular.

...

Thus, according to the above provisions, when taxpayers engage in e-tax transactions through the Vietnam National Public Service Portal and want to change the transaction method, they will be allowed to change the method of e-tax transactions.

Is it possible for taxpayers conducting e-tax transactions to change the transaction method? (Image from the Internet)

Do taxpayers conducting e-tax transactions who have completed tax payments need to perform any other transaction methods in Vietnam?

Based on clause 7, Article 4 of Circular 19/2021/TT-BTC stipulates as follows:

Principles of e-tax transactions

...

7. Taxpayers, tax authorities, organizations, and individuals related who have completed e-tax transactions in accordance with this Circular do not have to perform other transaction methods and are recognized as having completed the corresponding tax procedures according to the provisions of the Law on Tax Administration.

Thus, taxpayers conducting e-tax transactions who have completed tax payments do not need to perform other transaction methods.

How to look up taxpayer information through e-transaction methods in Vietnam?

Based on Article 34 of Circular 19/2021/TT-BTC, the lookup of taxpayer information through e-transaction methods is as follows:

- Taxpayers use an e-tax transaction account to access the General Department of Taxation's e-portal to look up, view, and print all information about files, documents, notifications, decisions, and texts received/sent between tax authorities and taxpayers.

Taxpayers can look up declaration obligations, information on obligations according to files, documents, and decisions, and look up outstanding tax amounts.

The information from notifications, decisions, and texts of the tax authorities on the General Department of Taxation's e-portal has the same validity as paper documents from the tax authorities.

- Taxpayers can look up the processing status of e-tax files by e-transaction code, and for payment documents, they can look up by "reference number."

Additionally, taxpayers without an e-tax transaction account can use the e-transaction code provided per transaction to look up information transacted with the tax authorities.

- The General Department of Taxation's e-portal will notify taxpayers' e-tax transaction accounts granted by the General Department of Taxation regarding the processing status of amounts due, paid, outstanding, overpaid, exempted, reduced/waived, refundable, and still refundable amounts that arose in the previous month and amounts due and overpaid until the end of the previous month, which have been recorded in the tax management application system.