What are guidelines for registering amendments and supplements to e-tax transaction information (General Department of Taxation of Vietnam)?

Which entities are the subjects required to carry out the procedure for registering amendments and supplements to e-tax transaction information (General Department of Taxation of Vietnam)?

Based on Subsection 1, Section A, Part II of the administrative procedures amended and supplemented in the field of tax management within the scope of the Ministry of Finance's management functions, issued with Decision 2156/QD-BTC 2024 regarding the subjects required to carry out the procedure for registering amendments and supplements to e-tax transaction information (General Department of Taxation of Vietnam) as follows:

Taxpayers as stipulated in Article 2 of Circular 19/2021/TT-BTC who have been issued a digital certificate or e-transaction authentication code by the tax authority's system or systems of other relevant agencies involved in e-transactions.

Referring to the provisions of Clause 1, Article 2 of Circular 19/2021/TT-BTC and Clause 1, Article 2 of the Law on Tax Administration 2019, taxpayers include:

- Organizations, households, business households, and individuals paying taxes as required by tax law;

- Organizations, households, business households, and individuals paying other fees and charges that are part of the state budget;

- Organizations and individuals conducting tax deductions.

What are guidelines for registering amendments and supplements to e-tax transaction information (General Department of Taxation of Vietnam)? (Image from the Internet)

What are guideliens for registering amendments and supplements to e-tax transaction information (General Department of Taxation of Vietnam)?

Based on Subsection 1, Section A, Part 2 of the administrative procedures amended and supplemented in the field of tax management within the scope of the Ministry of Finance's management functions, issued with Decision 2156/QD-BTC 2024, the procedure for registering amendments and supplements to e-tax transaction information (General Department of Taxation of Vietnam) is carried out as follows:

[2] Procedure Execution Sequence:

Step 01: Taxpayers access the e-portal of the General Department of Taxation/ the e-portal of the competent state authority/ the portal of the T-VAN service provider organization to register changes, additions to information, electronically sign, and send to the General Department of Taxation.

In the case where the taxpayer is an individual with a tax identification number but has not been issued a digital certificate and uses an e-transaction authentication code, they must present their identity card; or passport or citizen identification card at any tax authority after registering for e-transactions to receive and activate the e-tax transaction account.

An individual taxpayer who has registered and activated a Level 2 e-identification account; while the e-identification and authentication system and the e-portal of the General Department of Taxation are connected and operational, can use the e-identification account as a substitute for presenting an identity card or passport/citizen identification card to perform the registration procedure and activate the e-transaction account.

After completing the registration of e-transactions with the tax authority as per the regulations via the e-portal of the General Department of Taxation or via a T-VAN service provider organization, the taxpayer must register with the bank where their account is opened as per the bank's regulations (for cases of registration to perform e-tax payment).

Step 02: The General Department of Taxation receives the dossier via the e-portal of the General Department of Taxation, checks and processes the dossier through the e-data processing system of the tax authority.

[3] Composition and Number of Dossiers:

- Dossier composition includes: A declaration of registration for changes, additions to e-tax transaction information according to Form No. 02/DK-TDT issued with Circular 19/2021/TT-BTC.

- Number of dossiers: 01 (set)

[4] Method of execution: Through e-means via the e-portal of the General Department of Taxation; the e-portal of the competent state authority or through a T-VAN service provider organization.

[5] Procedure handling agency: General Department of Taxation.

[6] Result of procedure execution: A notice of the e-tax transaction account according to Form No. 03/TB-TDT issued with Circular 19/2021/TT-BTC.

[7] Fee: None

What is the time limit for processing the procedure for registering changes, additions to e-tax transaction information (General Department of Taxation of Vietnam)?

Based on Subsection 1, Section A, Part II of the administrative procedures amended and supplemented in the field of tax management within the scope of the Ministry of Finance's management functions, issued with Decision 2156/QD-BTC 2024 regarding the time limit for processing the procedure for registering amendments and supplements to e-tax transaction information (General Department of Taxation of Vietnam):

No later than 15 minutes from the receipt of the registration dossier for changes, additions to the taxpayer's e-transaction information.