What are the accounts included in the e-tax transaction account in Vietnam?

What are the accounts included in the e-tax transaction account in Vietnam?

Based on the provisions of Clause 4, Article 3 of Circular 19/2021/TT-BTC, the definition of an e-tax transaction account is as follows:

Explanation of Terms

In this Circular, the following terms are understood as follows:

1. “e-tax transaction” are transactions conducted by agencies, organizations, individuals through e-means within the scope of this Circular.

2. “e-document” is information created, sent, received, and stored electronically when taxpayers, tax authorities, agencies, organizations, and other individuals involved in conducting e-tax transactions.

3. “e-transaction code” is a sequence of characters created following a unified principle, unique to each e-document on the e-portal of the General Department of Taxation.

4. “e-tax transaction account” is the username and password used to log into the e-portal of the General Department of Taxation for performing e-tax transactions granted by the tax authority to the taxpayer.

The e-tax transaction account includes one (1) primary account and a maximum of ten (10) sub-accounts. The primary account is granted to the taxpayer by the tax authority as per the provisions of Article 10 of this Circular. The sub-accounts are self-registered by the taxpayer through the primary account to delegate authority for each e-tax service.

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Thus, according to the above regulation, the e-tax transaction account includes: 1 primary account and up to 10 sub-accounts.

Note:

- The primary account is granted to the taxpayer by the tax authority as per the provisions on e-tax transaction registration (Article 10 Circular 19/2021/TT-BTC).

- Sub-accounts are self-registered by the taxpayer through the primary account to delegate authority for each e-tax service.

What are the accounts included in the e-tax transaction account in Vietnam? (Image from the Internet)

What is the function of the e-tax transaction account when searching for taxpayer information in Vietnam?

Based on the provisions of Article 34 of Circular 19/2021/TT-BTC, the following is stipulated:

Searching for taxpayer information:

1. Taxpayers use their e-tax transaction account to access the e-portal of the General Department of Taxation to query, view, print all information regarding documents, vouchers, notifications, decisions, documents received/sent between the tax authority and the taxpayer; query declaration obligations, information by documents, vouchers, decisions; query tax payable amounts. Information from notifications, decisions, documents of the tax authority on the e-portal of the General Department of Taxation has the same validation as the paper documents issued by the tax authority.

Taxpayers can query the status of e-tax document processing using the e-transaction code, specifically the payment documents to the state budget by the "reference number".

2. Taxpayers who do not have an e-tax transaction account use the issued e-transaction code to query the information previously transacted with the tax authority.

3. The e-portal of the General Department of Taxation notifies the taxpayer’s e-tax transaction account issued by the General Department of Taxation about the status of processing payments due, paid, payable, overpaid, exemption/reduction/write-off, refund, remaining refund arising in the previous month and the amounts payable, overpaid by the end of the previous month recorded in the tax management application system.

Thus, according to the above regulation, the e-tax transaction account will have functions in searching for the taxpayer’s information.

- The e-tax transaction account used to log into the e-portal of the General Department of Taxation can view the following taxpayer information:

+ Query, view, print all information regarding documents, vouchers, notifications, decisions, documents received/sent between the tax authority and the taxpayer;

+ Query declaration obligations, information by documents, vouchers, decisions;

+ Query tax payable amounts.

+ Information from notifications, decisions, documents of the tax authority on the e-portal of the General Department of Taxation has the same validation as the paper documents issued by the tax authority.

How do taxpayers without a digital certificate but already have a TIN register for e-tax transactions in Vietnam?

Based on the provisions of Clause 1, Article 10 of Circular 19/2021/TT-BTC, the registration for e-tax transactions is stipulated as follows:

Registering for e-tax transactions

1. Registering for an e-tax transaction account with the tax authority through the e-portal of the General Department of Taxation:

a) Taxpayers, including agencies, organizations, individuals, who have been granted a digital certificate or individuals without a digital certificate but already have a TIN, are eligible to register to obtain an e-tax transaction account with the tax authority.

Agencies, organizations as stipulated in Clause 1, Article 13 of this Circular must follow the procedure for registering for an e-tax transaction account with the tax authority through the e-portal of the General Department of Taxation as per the provisions of this clause after being granted a TIN,

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Thus, according to the above regulation, taxpayers without a digital certificate but already have a TIN can register to obtain an e-tax transaction account with the tax authority.