Is the e-tax transaction code generated uniformly in Vietnam?

Is the e-tax transaction code generated uniformly in Vietnam?

Based on the regulation in Clause 4, Article 3 of Circular 19/2021/TT-BTC which defines the e-tax transaction account as follows:

Definitions

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

1. “e-tax transaction” refers to transactions carried out by agencies, organizations, individuals through e-means within the scope of this Circular.

2. “e-documents” are information created, sent, received, and stored electronically when the taxpayer, tax authorities, and other related agencies, organizations, individuals conduct e-tax transactions.

3. “e-transaction code” is a series of characters created according to a consistent principle, uniquely for each e-document on the e-portal of the General Department of Taxation.

4. “e-tax transaction account” is the login name and password into the e-portal of the General Department of Taxation for carrying out e-tax transactions, issued by the tax authority to the taxpayer.

The e-tax transaction account includes 01 (one) main account and a maximum of no more than 10 (ten) sub-accounts. The main account is issued by the tax authority to the taxpayer as stipulated in Article 10 of this Circular. Sub-accounts are registered by the taxpayer through the main account for delegation of duties according to each e-tax service.

Thus, the e-tax transaction code will be generated on a unified principle.

Shall the e-transaction code be used for searching information about the transactions already made with the tax authority in Vietnam?

According to Article 34 of Circular 19/2021/TT-BTC, the following provisions are stated:

Searching for taxpayer information:

1. Taxpayers use e-tax transaction accounts to access the e-portal of the General Department of Taxation to search, view, and print all information about dossiers, documents, notifications, decisions, and documents received/sent between the tax authority and taxpayer; search for declaration obligations, and search information on obligations according to dossiers, documents, and decisions; search the outstanding tax payable. The information on notifications, decisions, and documents of the tax authority on the e-portal of the General Department of Taxation has the same confirming value as the paper documents of the tax authority.

Taxpayers can search the status of e-tax dossier processing using the e-transaction code, except for NSNN payment documents which are searched using the "reference number".

2. Taxpayers without e-tax transaction accounts use the e-transaction code issued per each occasion to search information already 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 processing the amounts payable, already paid, outstanding amounts, overpaid amounts, exemption, reduction/debt abolition, refundable amounts, or amounts remaining refundable arising in the previous month, and the remaining amounts payable, overpaid until the end of the previous month recorded in the tax management application system.

Therefore, according to the regulation, the e-transaction code can be used to search for information already transacted with the tax authority.

Is the e-tax transaction code generated uniformly in Vietnam? (Image from Internet)

What are the principles for conducting e-tax transactions in Vietnam?

Based on Article 4 of Circular 19/2021/TT-BTC, the following principles are regulated:

Principle 1. Taxpayers conducting e-tax transactions must have access and usage capability of the Internet, an email address, a digital signature as prescribed in Article 7 of Circular 19/2021/TT-BTC or a mobile phone number provided by a telecommunications company in Vietnam (for individuals not yet issued with a digital certificate) registered for use in transactions with the tax authority except in cases where taxpayers choose the e-tax payment method as stipulated in point e, clause 2 of Article 4, implemented according to the regulations of the bank or intermediary payment service providers.

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

- 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 agencies (excluding point b of this clause) connected to the e-portal of the General Department of Taxation.

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

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

Principle 3 . Register for using e-tax transaction methods

- Taxpayers transacting electronically through the e-portal of the General Department of Taxation must register to conduct e-tax transactions as stipulated in Article 10 of Circular 19/2021/TT-BTC.

- Taxpayers transacting electronically through the National Public Service Portal, the e-portal of the Ministry of Finance connected to the e-portal of the General Department of Taxation must register according to the instructions of the system managing agency.

- Taxpayers transacting electronically through other competent state agencies' e-portals connected to the General Department of Taxation's e-portal must register according to the instructions of the competent state agencies.

- Taxpayers transacting electronically through T-VAN service providers accepted by the General Department of Taxation to connect with the General Department of Taxation's e-portal must register for e-tax transactions as stipulated in Article 42 of Circular 19/2021/TT-BTC.

During the same period, taxpayers can only choose to register and conduct one of the tax administrative procedures stipulated in point a clause 1 Article 1 of Circular 19/2021/TT-BTC through the e-portal of the General Department of Taxation, the National Public Service Portal, the e-portal of the Ministry of Finance, or a T-VAN service provider (except for cases mentioned in Article 9 of Circular 19/2021/TT-BTC).

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

- Taxpayers who have registered to transact with the tax authority electronically must conduct transactions with the tax authority within the scope prescribed in clause 1 Article 1 of Circular 19/2021/TT-BTC electronically, except for cases provided in Article 9 of Circular 19/2021/TT-BTC.

Principle 4. Change in using e-tax transaction methods

- Taxpayers who have registered for e-transaction methods as stipulated in point b clause 3 Article 4 of Circular 19/2021/TT-BTC can conduct e-tax transactions according to the method prescribed in point a clause 2 Article 4 without registering as stipulated in point a clause 3 Article 4.

- Taxpayers who have registered for e-transaction methods as stipulated in point d clause 3 Article 4 when changing transaction methods to those stipulated in point a, point b clause 2 Article 4, must register to discontinue the previously used e-method as per point d clause 3 Article 4 and register for the new method according to point a, point b clause 3 Article 4.

- Taxpayers who have registered for e-transaction methods as stipulated in point c, e clause 3 Article 4 when changing to methods specified in point a, point b clause 2 Article 4, must register for these methods according to point a, point b clause 3 of this Article.

Principle 5. Taxpayers formulate and send e-tax dossiers, e-NSNN payment documents via one of the following methods:

- Create e-tax dossiers, e-NSNN payment documents online through the e-portal of the General Department of Taxation or competent state authority portals, or T-VAN service providers:

+ Taxpayers access the chosen e-portal, create e-tax dossiers, e-NSNN payment documents online, sign electronically, and send to the tax authority.

+ T-VAN service providers are responsible for transferring these documents from taxpayers to the General Department of Taxation's e-portal as stipulated in point b clause 1 Article 46 of Circular 19/2021/TT-BTC.

- Specifically for tax declaration dossiers, taxpayers can select additional means by creating tax declaration dossiers using software or tools provided by the tax authority or their own that meet the data format standards of the tax authority; then access the chosen portal, sign electronically, and send e-tax declaration dossiers to the tax authority.

- For e-tax payments through bank payment services or intermediary payment service providers, taxpayers access the bank’s or provider’s information exchange portal and prepare NSNN payment documents as instructed. The bank or provider forwards the e-tax payment information of taxpayers to the General Department of Taxation's e-portal as stipulated in Article 21 of Circular 19/2021/TT-BTC.

Principle 6. Taxpayers receive notifications and results of e-tax dossier processing from the tax authority electronically through the chosen e-portal when preparing and submitting e-tax dossiers as prescribed in clause 5 Article 4 of Circular 19/2021/TT-BTC; regularly check emails, messages through the registered phone number, log into e-tax transaction accounts on the General Department of Taxation’s e-portal to search, view, print decisions, notifications, documents sent by the tax authority, respond and comply with contents, requirements in decisions, notifications, documents sent electronically as if they were paper documents.

Taxpayers are responsible for not checking and reading notifications, documents from the tax authority in the e-tax transaction account and via email, phone messages, even in cases where taxpayers cannot access the General Department of Taxation's e-portal due to technical faults of taxpayers’ infrastructure or incorrect registered email addresses with the tax authority.

Principle 7. Taxpayers, tax authorities, other organizations, individuals related that have completed e-tax transactions as prescribed in this Circular shall not be required to carry out other transaction methods and are recognized as having completed the corresponding tax procedures under the provisions of the Tax Administration Law.