Is there a limitation on the number of banks a taxpayer can register for e-tax payment in Vietnam?

Is there a limitation on the number of banks a taxpayer can register for e-tax payment in Vietnam?

Based on Clause 5, Article 10 of Circular 19/2021/TT-BTC, the regulation on e-tax transaction registration is as follows:

e-tax transaction registration

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5. For the procedure of e-tax payment registration:

Taxpayers register for e-tax payment through the e-portal of the General Department of Taxation or T-VAN service providers and must concurrently register to use the tax payment service with the bank or intermediary payment service provider where they have an account according to the regulations of the bank or service provider. Taxpayers may choose to register for e-tax payment at one or several banks or intermediary payment service providers where they have trading accounts.

The bank or intermediary payment service provider where the taxpayer opens an account sends a notification (according to Form No. 04/TB-TDT issued with this Circular) on the acceptance or rejection of the e-tax payment registration to the taxpayer via the e-portal of the General Department of Taxation within no more than 3 (three) working days from the date of receiving the taxpayer's registration.

In case of non-acceptance, based on the notification of non-acceptance of e-tax payment from the bank or intermediary payment service provider, the taxpayer must complete the registration information or contact the managing tax authority, the bank, or the intermediary payment service provider where the account is held for guidance and support.

Therefore, taxpayers are not limited in the number of banks they can register for e-tax payment.

Is there a limitation on the number of banks a taxpayer can register for e-tax payment in Vietnam? (Image from Internet)

What are methods for conducting e-tax transactions in Vietnam?

According to regulations in Article 4 of Circular 19/2021/TT-BTC regarding principles of e-tax transactions:

Principles of e-tax transactions

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2. Taxpayers can choose the following methods for conducting e-tax transactions through:

a) The e-portal of the General Department of Taxation.

b) The national public service portal, the e-portal of the Ministry of Finance, which has been connected to the e-portal of the General Department of Taxation.

c) The e-portal of other competent state agencies (except point b of this clause) that are connected to the e-portal of the General Department of Taxation.

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

đ) The e-payment services of banks or intermediary payment service providers for making e-tax payments.

3. Registering to use e-tax transaction methods

a) Taxpayers conducting e-tax transactions through the e-portal of the General Department of Taxation must register for e-tax transactions according to the provisions at Article 10 of this Circular.

b) Taxpayers conducting e-tax transactions through the national public service portal or the e-portal of the Ministry of Finance connected with the e-portal of the General Department of Taxation must register according to the guidance of the system managing agency.

c) Taxpayers conducting e-tax transactions through the e-portal of competent state agencies connected with the e-portal of the General Department of Taxation must register according to the guidance of the competent state agency.

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

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

- The national public service portal, the e-portal of the Ministry of Finance, which has been connected to the e-portal of the General Department of Taxation.

- The e-portal of other competent state agencies that have been 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.

- The e-payment services of banks or intermediary payment service providers for making e-tax payments.

Can e-tax payments be made on holidays in Vietnam?

Based on Point a, Clause 1, Article 8 of Circular 19/2021/TT-BTC, which regulates the timing for submitting e-tax dossiers and e-tax payments by taxpayers and the timing for tax authorities to send notifications, decisions, and documents to taxpayers:

Determining the timing for submitting e-tax dossiers, e-tax payment by taxpayers, and the timing for tax authorities to send notifications, decisions, documents to taxpayers

1. Timing for submitting e-tax dossiers, e-tax payment

a) Taxpayers are allowed to conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet holidays*. The time for the taxpayer to submit the dossier is considered as within the day if the dossier is successfully signed and sent between 00:00:00 and 23:59:59 of the day.*

b) The time to confirm the submission of e-tax dossiers is determined as follows:

b.1) For e-taxpayer registration dossiers: the day the tax agency's system receives the dossier and is recorded on the notification of receipt of e-taxpayer registration dossiers sent to the taxpayer (according to Form No. 01-1/TB-TDT issued with this Circular).

b.2) For tax declaration dossiers (except for tax declaration dossiers in cases where the tax management agency calculates tax, and requires tax payment according to Article 13 of Decree No. 126/2020/ND-CP): the day the tax agency's system receives the dossier and is recorded on the notification of receipt of e-tax declaration dossiers sent to the taxpayer (according to Form No. 01-1/TB-TDT issued with this Circular) if the tax declaration dossier is accepted by the tax agency in the notification of acceptance of e-tax declaration dossiers sent to the taxpayer (according to Form No. 01-2/TB-TDT issued with this Circular).

Particularly for tax declaration dossiers including attached documents submitted directly or sent by post: The confirmation time of submitting tax declaration dossiers is calculated by the day the taxpayer completes submitting the full dossier as per regulations.

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Thus, taxpayers can submit tax declaration dossiers and e-tax payments not only on working days during the week but also on Tet holidays and can submit 24 hours a day.