What are regulations on the use of digital signatures and e-transaction verification codes for taxpayers in Vietnam?

What are regulations on the use of digital signatures and e-transaction verification codes for taxpayers in Vietnam?

According to Clause 4, Article 7 Circular 19/2021/TT-BTC, the use of digital signatures and authentication of e-transactions for taxpayers is regulated as follows:

- Taxpayers must use digital signatures with digital certificates stipulated in Clause 1 and Points a, b, Clause 2, Article 7 of Circular 19/2021/TT-BTC to sign e-records when transacting with tax authorities via e-methods.

- If taxpayers sign tax procedure service contracts with tax agents, the tax agents must use their digital certificates to sign e-records on behalf of the taxpayers when transacting with tax authorities via e-methods.

- Individual taxpayers conducting e-tax transactions with the tax authority but not yet granted digital certificates may:

+ Use the e-transaction authentication code sent by the e-portal of the General Department of Taxation or other related agencies through "text messages" to the phone number or email address registered with the tax authority or related agencies (hereinafter referred to as SMS OTP);

+ Or use randomly generated e-transaction authentication codes provided by a device automatically supplied by the tax authority or related agencies (hereinafter referred to as Token OTP);

+ Or use randomly generated e-transaction authentication codes produced at intervals by applications provided by the tax authority or related agencies and installed on smartphones, tablets (hereinafter referred to as Smart OTP);

+ Or authenticate via biometrics according to regulations in Decree 165/2018/ND-CP.

- Organizations and individuals declaring and paying taxes on behalf of other organizations, individuals, or foreign contractors performing e-tax transactions with the tax authority must use their digital certificates to sign e-records when transacting with the tax authority via e-methods.

What are regulations on the use of digital signatures and e-transaction verification codes for taxpayers in Vietnam? (Image from the Internet)

What are regulations on registration for digital certificates and mobile phone numbers to conduct e-transactions in taxation in Vietnam?

According to Clause 2, Article 7 Circular 19/2021/TT-BTC, the registration for digital certificates and mobile phone numbers to conduct e-transactions in taxation is regulated as follows:

- Taxpayers may register one or more digital certificates to perform e-tax transactions; they are allowed to use multiple digital certificates for one tax administrative procedure.

- Before using the digital certificate to conduct e-tax transactions, taxpayers must register the digital certificate with the tax authority.

- For individuals mentioned in Point a, Clause 1, Article 7 Circular 19/2021/TT-BTC, they may register a single unique mobile phone number to receive e-transaction authentication codes via "text messages" for each e-transaction with the tax authority.

- For taxpayers according to the provisions in Point b, Clause 1, Article 7 Circular 19/2021/TT-BTC, they may register a single unique mobile phone number of the individual or the individual who is the legal representative of the organization to receive e-transaction authentication codes via "text messages" when submitting the initial taxpayer registration electronically to the tax authority.

When is the time for submitting e-tax applications and paying e-taxes in Vietnam?

According to Clause 1, Article 8 Circular 19/2021/TT-BTC, the following content is stipulated:

Determining the Submission Time for e-Tax Applications, e-Tax Payments, and Notification Time by Tax Authorities

1. Time for Submitting e-Tax Applications, e-Tax Payments

a) Taxpayers can perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays and Tet. The submission time for tax applications is considered within the day if the applications are successfully signed and sent between 00:00:00 to 23:59:59 of the same day.

b) The confirmation time for submitting e-tax applications is determined as follows:

b.1) For e-taxpayer registration applications: the date the tax authority's system receives the application, as recorded on the Receipt Notification of e-Taxpayer Registration Applications sent by the tax authority to the taxpayer (according to Form No. 01-1/TB-TDT issued with this Circular).

b.2) For tax declaration applications (excluding cases where the tax authority calculates and notifies the tax according to Article 13 of Decree 126/2020/ND-CP): the date the tax authority's system receives the application, as recorded on the Receipt Notification of e-Tax Declaration Applications sent by the tax authority to the taxpayer (according to Form No. 01-1/TB-TDT issued with this Circular) if the tax declaration applications are accepted by the tax authority as stated in the Acceptance Notification of e-Tax Declaration Applications sent by the tax authority to the taxpayer (according to Form No. 01-2/TB-TDT issued with this Circular).

For tax declaration applications including accompanying records submitted directly or via postal service: the submission time is counted as the date the taxpayer completes the full submission of applications according to regulations.

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Taxpayers can perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays and Tet.

Note: The submission time for tax applications is considered within the day if the applications are successfully signed and sent between 00:00:00 to 23:59:59 of the same day.