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
...
- 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.
- 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.
...
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.
- Vietnam: What does the first-time taxpayer registration application for individual or household business using personal identification numbers instead of TINs include from February 6, 2025?
- Vietnam: What does the application for initial taxpayer registration for individuals issued a TIN by the tax authority included from February 6, 2025?
- Vietnam: What does the application for TIN deactivation of an individual or household business include from February 6, 2025?
- Vietnam: What does the application for TIN reactivation for individual and household businesses include from February 6, 2025?
- When is the time for making public taxpayer registration of taxpayers in Vietnam from February 6, 2025?
- From February 6, 2025, what is the procedure for initial taxpayer registration for affiliated entities in Vietnam?
- How many members must be present for the meeting of the Innovation council of the General Department of Taxation of Vietnam?
- What day is the 8th day of the 12th lunar month in 2025? Shall an invoice be issued upon giving New Year's gifts to customers in Vietnam?
- What are 13 exported goods subject to an increase in export duty in Vietnam from January 1, 2025?
- What are procedures for issuance of driver education provider licenses in Vietnam from January 1, 2025? What is the fee for driving test in Vietnam?
