Vietnam: What do e-document in e-tax transactions include?

Vietnam: What do e-document in e-tax transactions include?

According to Clause 1, Article 3 of Circular 19/2021/TT-BTC, e-document are information created, sent, received, and stored by electronic means when taxpayers, tax authorities, agencies, organizations, and other individuals are involved in e-tax transactions.

According to Clause 1, Article 6 of Circular 19/2021/TT-BTC, e-document in e-tax transactions include:

- Electronic tax dossiers: taxpayer registration dossiers; tax declaration dossiers; confirmation of tax obligations; tax payment information reviews; procedures for offsetting excess tax amounts, late payment money, fines; tax refund dossiers; tax exemption and reduction dossiers; exemption of late payment money; not calculating late payment money; debt freezing dossiers; tax debt write-off dossiers; tax payment extension; reschedule tax debt payments, and other tax-related documents in electronic form as stipulated in the Law on Tax Administration 2019 and its guiding documents.

- Electronic NSNN payment vouchers: NSNN payment vouchers as stipulated in Decree 11/2020/ND-CP in electronic form. If taxes are paid through the bank's electronic tax payment form or an intermediary payment service provider, the NSNN payment voucher is the transaction document of the bank or intermediary payment service provider which must ensure sufficient information in the NSNN payment voucher form.

- Notifications, decisions, and other documents from the tax authority in electronic form.

- e-document as stipulated in Clause 1, Article 6 of Circular 19/2021/TT-BTC must be electronically signed according to the regulations in Article 7 of Circular 19/2021/TT-BTC.

In case the electronic tax dossier includes attached documents in paper form, they must be converted to electronic form according to the regulations in the Law on Electronic Transactions 2023 and Decree 165/2018/ND-CP.

Vietnam: What do e-document in e-tax transactions include? (Image from the Internet)

Do e-documents during e-tax transactions have the same value as physical tax documents in Vietnam?

According to Clause 2, Article 6 of Circular 19/2021/TT-BTC stipulates as follows:

E-document in e-tax transactions

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2. Legal value of e-document: e-document as stipulated in this Circular have the same value as paper records, documents, notifications, and other written papers. e-document are considered original if executed through one of the methods specified in Article 5 of Decree No. 165/2018/ND-CP.

3. Conversion of e-document to paper documents and vice versa:

e-document are converted to paper documents and vice versa according to the regulations in the Law on Electronic Transactions and Decree No. 165/2018/ND-CP and must ensure the data format standards and technical specifications as stipulated by current law.

Restoring NSNN payment vouchers is done according to the regulations in the Law on Electronic Transactions, Decree No. 165/2018/ND-CP, and Article 23 of this Circular.

4. Amendment of e-document: e-document are amended according to the regulations in Article 8 of Decree No. 165/2018/ND-CP.

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Thus, e-documents during e-tax transactions have the same value as physical tax documents.

What are the regulations on e-signing on the e-document of the tax authority in Vietnam?

According to Clause 5, Article 7 of Circular 19/2021/TT-BTC, e-signing on e-document of the tax authority is regulated as follows:

- For e-document that are notifications automatically created and sent to taxpayers by the General Department of Taxation’s electronic portal or automatically created and sent to taxpayers by the General Department of Taxation’s tax management system via the electronic portal of the General Department of Taxation as stipulated in Article 5 of Circular 19/2021/TT-BTC, the digital signature on behalf of the General Department of Taxation provided by the digital signature certification service provider as regulated by the Ministry of Information and Communications shall be used.

- For e-document created by tax officials on the General Department of Taxation’s tax management system according to tax management procedures to send to taxpayers via the electronic portal of the General Department of Taxation as stipulated in Article 5 of Circular 19/2021/TT-BTC, it is required to use both the digital signature on behalf of the tax authority provided by the digital signature certification service provider as regulated by the Ministry of Information and Communications and the digital signatures of tax officials provided by the Government Cipher Committee according to their assigned functions and authorities stipulated in the Law on Tax Administration 2019 and its guiding documents.

- The General Department of Taxation shall establish an electronic signature system to manage issued digital signatures for tax officials; manage the e-signing process in a conformable manner ensuring safety, security, and compliance.