May agencies in Vietnam conduct electronic tax transactions?

May agencies in Vietnam conduct electronic tax transactions?

Under Clause 1, Article 3 of Circular 19/2021/TT-BTC, electronic tax transactions refer to transactions conducted by agencies, organizations, and individuals by electronic means within the scope of Circular 19/2021/TT-BTC.

According to the regulations, electronic tax transactions are applicable for three groups:

[1] Agencies

[2] Organizations

[3] Individuals

Thus, under the above regulations, the involved authorities are allowed to conduct electronic tax transactions.

However, when these agencies conduct electronic tax transactions, they must do so using electronic means within the scope of Circular 19/2021/TT-BTC.

May agencies in Vietnam conduct electronic tax transactions? (Image from the Internet)

Is it possible to conduct electronic tax transactions through the web portal of the Ministry of Finance in Vietnam?

Under the provisions of Clause 1, Article 4 of Circular 19/2021/TT-BTC:

Principles of e-tax transactions

1. Every taxpayer conducting e-tax transactions has the ability to access and use the Internet; has an email address or digital signature under Article 7 of this Circular or a mobile phone number issued by a telecommunications company in Vietnam (in the case of an individual that has yet to be issued a digital certificate) already registered for use in transactions with the tax authority unless the taxpayer pays tax electronically as prescribed in Point dd Clause 2 of this Article under regulations of a bank or IPSP.

2. Taxpayers may conduct e-tax transactions through:

a) The GDT’s web portal.

b) The National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal.

c) Web portals of other competent authorities (except for those in Point b of this Clause) connected to the GDT’s web portal.

d) T-VAN service providers accepted by GDT to connect with its web portal.

dd) E-payment services of banks or IPSPs for the purpose of e-tax payment.

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Thus, it is possible to conduct electronic tax transactions through the web portal of the Ministry of Finance if the taxpayer chooses this portal.

What are the instructions for registration for conducting electronic tax transactions through the web portal of the Ministry of Finance in Vietnam?

Under the provisions of Point b, Clause 3, Article 4 of Circular 19/2021/TT-BTC:

Principles of e-tax transactions

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3. An e-tax transaction method shall be registered as follows:

a) Any taxpayer that conducts e-tax transactions through the GDT’s web portal shall register e-tax transactions as prescribed in Article 10 of this Circular.

b) Any taxpayer that conducts e-tax transactions through National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal shall register e-tax transactions under the guidance of the system administrator.

c) Any taxpayer that conducts e-tax transactions through National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal shall register e-tax transactions under the guidance of the competent authority.

d) Any taxpayer that conducts e-tax transactions through a T-VAN service provider accepted by GDT to connect with its web portal shall register e-tax transactions as prescribed in Article 42 of this Circular.

Within the same period of time, the taxpayer may only select to register to implement one of the tax administrative procedures specified in Point a Clause 1 Article 1 of this Circular via the GDT’s web portal, National Public Service Portal, web portal of the Ministry of Finance or a T-VAN service provider (except for the case specified in Article 9 of this Circular).

dd) Any taxpayer that selects to pay tax electronically through the e-payment service of a bank or IPSP shall carry out registration under the guidance of such bank or IPSP.

e) Any taxpayer that has registered transactions with the tax authority by electronic means shall conduct transactions with such tax authority according to Clause 1 Article 1 of this Circular by electronic means, except for the cases in Article 9 of this Circular.

Thus, if taxpayers conduct electronic tax transactions through the web portal of the Ministry of Finance, they shall register e-tax transactions under the guidance of the system administrator. Therefore, it is necessary to contact that authority for the most accurate guidance.