Vietnam: If e-tax transactions have been conducted, is direct transaction method required?

Vietnam: If e-tax transactions have been conducted, is direct transaction method required?

Based on the provisions in Clause 2, Article 8 of the Law on Tax Administration 2019 as follows:

E-transactions in the field of taxation

1. Taxpayers, tax administration agencies, state management agencies, organizations, and individuals that meet the conditions to conduct e-transactions in the field of taxation must conduct e-transactions with tax administration agencies in accordance with this Law and the law on e-transactions.

2. Taxpayers who have conducted e-transactions in the field of taxation are not required to use other transaction methods.

3. Tax administration agencies, when receiving and returning results of administrative tax procedures to taxpayers by e-means, must confirm the completion of e-transactions of taxpayers, ensuring the rights of taxpayers as specified in Article 16 of this Law.

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Thus, taxpayers who have conducted e-transactions in the field of taxation are not required to use other transaction methods.

Vietnam: If e-tax transactions have been conducted, is direct transaction method required?

Who can register for an e-tax transaction account with the tax authority in Vietnam?

Based on the provisions in Point a, Clause 1, Article 10 of Circular 19/2021/TT-BTC as follows:

e-tax transaction registration

1. Register for an e-tax transaction account with the tax authority through the e-portal of the General Department of Taxation

a) Taxpayers are agencies, organizations, individuals who have been issued digital certificates or individuals who do not have digital certificates but have been issued tax codes can register for an e-tax transaction account with the tax authority.

Agencies, organizations stipulated in Clause 1, Article 13 of this Circular must carry out the procedure of registering for an e-tax transaction account with the tax authorities via the e-portal of the General Department of Taxation as specified in this clause after being issued a tax code,

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Thus, taxpayers who are agencies, organizations, individuals that have been issued digital certificates or individuals without digital certificates but have been issued tax codes can register for an e-tax transaction account with the tax authority.

Vietnam: How many methods of e-tax transactions are there?

Based on the provisions in Clause 2, Article 4 of Circular 19/2021/TT-BTC, as follows:

Principles of e-tax transactions

1. Taxpayers conducting e-tax transactions must have the ability to access and use the Internet, have an email address, a digital signature as stipulated in Article 7 of this Circular or have a mobile phone number issued by a telecommunications company in Vietnam (for individuals not issued a digital certificate) registered for use in transactions with the tax authorities, except where taxpayers choose the method of e-tax payment under the provisions of Point đ, Clause 2 of this Article, which are carried out according to the provisions of the bank or intermediary payment service provider.

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

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

b) The National Public Service Portal, e-portal of the Ministry of Finance that has been connected to the e-portal of the General Department of Taxation.

c) e-portal of other competent state agencies (except for point b of this clause) that have been 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) e-payment services of banks or intermediary payment service providers to perform e-tax payments.

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Thus, based on the above regulations, taxpayers conducting e-transactions can submit taxes through the following methods:

- e-portal of the General Department of Taxation.

- The National Public Service Portal, e-portal of the Ministry of Finance that has been connected to the e-portal of the General Department of Taxation.

- e-portal of other competent state agencies (except for point b of this clause) 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.

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