What are cases where taxpayers conduct e-tax transactions without using a digital certificate in Vietnam?

What are cases where taxpayers conduct e-tax transactions without using a digital certificate in Vietnam?

Based on Clause 1, Article 7 of Circular 19/2021/TT-BTC, the cases in which taxpayers conducting e-tax transactions are not required to use a digital certificate are:

- The taxpayer is an individual who has a tax identification number but has not been issued a digital certificate.

- The taxpayer conducts taxpayer registration for the first time and is issued a tax identification number as stipulated in Clause 1, Article 13 of Circular 19/2021/TT-BTC.

- The taxpayer chooses to pay taxes electronically based on the provisions in Point đ, Clause 2, Article 4 of Circular 19/2021/TT-BTC and follows the regulations of the bank or the payment intermediary service provider.

What are cases where taxpayers conduct e-tax transactions without using a digital certificate in Vietnam? (Image from Internet)

How many e-tax transaction methods are there in Vietnam?

Based on Clause 2, Article 4 of Circular 19/2021/TT-BTC, the methods for conducting e-tax transactions are as follows:

Principles for e-tax transactions

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2. Taxpayers can choose from the following methods to conduct 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 connected to the e-portal of the General Department of Taxation.

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

d) TVAN service providers approved by the General Department of Taxation that connect with the e-portal of the General Department of Taxation.

dd) e-payment services provided by banks or payment intermediary service providers to make e-tax payments.

3. Registration for using e-tax transaction methods

a) Taxpayers conducting e-tax transactions through the e-portal of the General Department of Taxation shall register for e-tax transactions as stipulated in Article 10 of this Circular.

b) Taxpayers conducting e-tax transactions 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 shall register according to the guidance of the managing authority of the system.

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Thus, according to the above regulations, there are currently 5 methods for 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 connected to the e-portal of the General Department of Taxation.

- The e-portal of other competent state authorities (excluding point b of this section) connected to the e-portal of the General Department of Taxation.

- TVAN service providers approved by the General Department of Taxation that connect with the e-portal of the General Department of Taxation.

- e-payment services provided by banks or payment intermediary service providers to make e-tax payments.

What are regulations on registration for amendments and supplements to e-tax transaction information in Vietnam?

According to the provisions in Article 11 of Circular 19/2021/TT-BTC, the registration for amendments and supplements to e-tax transaction information is regulated as follows:

- Taxpayers who have been issued with e-tax transaction accounts pursuant to Article 10 of Circular 19/2021/TT-BTC must promptly update complete information when there are amendments and supplements to the registered e-tax transaction information with the tax authority. Taxpayers must access the e-portal of the General Department of Taxation to update amendments and supplements to the registered e-tax transaction information with the tax authority (according to Form No. 02/DK-TDT issued together with Circular 19/2021/TT-BTC), sign electronically, and send it to the tax authority.

+ No later than 15 minutes after receiving the change or additional information from the taxpayer, the e-portal of the General Department of Taxation will send a notification (according to Form No. 03/TB-TDT issued together with Circular 19/2021/TT-BTC) regarding the acceptance or non-acceptance of the change or additional registration information to the taxpayer.

- Taxpayers who have registered for e-transactions with the tax authority through the e-portal of other competent state authorities must follow the regulations of the competent state authority if there are amendments and supplements to the registered information.

- Taxpayers who have been issued with e-tax transaction accounts through TVAN service providers pursuant to Article 42 of Circular 19/2021/TT-BTC, if there are amendments and supplements to registered e-tax transaction information, must follow the provisions in Article 43 of Circular 19/2021/TT-BTC.

- For amendments and supplements to information regarding transaction accounts at banks or payment intermediary service providers for making e-tax payments, taxpayers must register with the bank or payment intermediary provider where they have an account pursuant to Clause 5, Article 10 of Circular 19/2021/TT-BTC.

- Taxpayers must register for changes in e-tax transaction methods according to Clause 4, Article 4 of Circular 19/2021/TT-BTC and the regulations in Article 11 of Circular 19/2021/TT-BTC.