What are the methods for performing e-tax transactions in Vietnam?

What are the methods for performing e-tax transactions in Vietnam?

According to Clause 2, Article 4 of Circular 19/2021/TT-BTC, taxpayers can choose the following methods to perform e-tax transactions through:

- The Vietnam General Department of Taxation's e-portal.

- The national public service portal, the Ministry of Finance's e-portal connected to the Vietnam General Department of Taxation's e-portal.

- The e-portal of other competent state agencies (except for point b, Clause 2, Article 4 of Circular 19/2021/TT-BTC) connected to the Vietnam General Department of Taxation's e-portal.

- T-VAN service providers accepted by the Vietnam General Department of Taxation for connection to the Vietnam General Department of Taxation's e-portal.

- e-payment services of banks or intermediary payment service providers to perform e-tax payments.

What are the methods for performing e-tax transactions in Vietnam? (Image from Internet)

Vietnam: What does e-evidence in e-tax transactions include?

According to Clause 1, Article 6 of Circular 19/2021/TT-BTC, e-evidence in e-tax transactions includes:

- e-tax files: taxpayer registration file; tax declaration file; tax obligation fulfillment confirmation; tax payment information verification; tax offset procedures, overdue tax payment, penalty payment; tax refund file; tax reduction file; overdue payment exemption; overdue interest not counted; tax debt suspension file; tax debt cancellation file, overdue tax payment, penalty; tax payment extension; installment tax debt payment and other tax files, documents in e-form as regulated in the Law on Tax Administration 2019 and its guiding documents.

- State budget payment vouchers in e-form: state budget payment vouchers as regulated in Decree 11/2020/ND-CP. In cases of tax payment through e-tax payment methods of banks or intermediary payment service providers, the state budget payment vouchers are transaction vouchers of banks or intermediary payment service providers that must ensure sufficient information on the state budget payment voucher template.

- Notices, decisions, and other documents of the tax authority in e-form.

- e-evidence as regulated in Clause 1, Article 6 of Circular 19/2021/TT-BTC must be electronically signed in accordance with Article 7 of Circular 19/2021/TT-BTC.

In cases where e-tax files have accompanying paper documents, these must be converted to e-form as regulated in the Law on e-Transactions 2023 and Decree 165/2018/ND-CP.

How to register for e-tax transaction accounts with the tax authority via the Vietnam General Department of Taxation's e-portal?

According to Clause 1, Article 10 of Circular 19/2021/TT-BTC, supplemented by Clause 1, Article 1 of Circular 46/2024/TT-BTC, effective from August 28, 2024, the registration for e-tax transaction accounts with the tax authority via the Vietnam General Department of Taxation's e-portal is as follows:

• Taxpayers are organizations, agencies, or individuals who have been issued digital certificates or individuals without digital certificates but have tax codes registered to be issued e-tax transaction accounts with the tax authority.

Organizations and agencies as specified in Clause 1, Article 13 of Circular 19/2021/TT-BTC must perform the registration procedures to be issued e-tax transaction accounts with the tax authority via the Vietnam General Department of Taxation's e-portal as regulated in Clause 1, Article 10 of Circular 19/2021/TT-BTC after being issued a tax code.

• The procedures for registering and issuing e-tax transaction accounts with the tax authority via direct e-method through the Vietnam General Department of Taxation's e-portal.

- For taxpayers who are agencies, organizations, and individuals issued digital certificates in accordance with regulations, or taxpayers who are individuals with tax codes without digital certificates but using biometric authentication, the registration for e-transactions with the tax authority should be done as follows:

+ Taxpayers access the Vietnam General Department of Taxation's e-portal to register for transactions with the tax authority via e-method (using Form No. 01/DK-TDT issued together with Circular 19/2021/TT-BTC), electronically sign, and send to the Vietnam General Department of Taxation's e-portal.

+ The Vietnam General Department of Taxation's e-portal sends a notice (using Form No. 03/TB-TDT issued together with Circular 19/2021/TT-BTC) to the email address or phone number registered by the taxpayer no later than 15 minutes after receiving the taxpayer's e-registration.

++ In case of acceptance, the Vietnam General Department of Taxation's e-portal sends information about the e-tax transaction account (using Form No. 03/TB-TDT issued together with Circular 19/2021/TT-BTC) to the taxpayer.

++ In case of non-acceptance, the taxpayer should refer to the reason for non-acceptance specified by the tax authority in the notice (using Form No. 03/TB-TDT issued together with Circular 19/2021/TT-BTC) to complete the registration information, electronically sign, and send to the Vietnam General Department of Taxation's e-portal or contact the directly managing tax authority for guidance and support.

+ After being notified by the tax authority about the issuance of an e-tax transaction account (the primary account), the taxpayer is allowed to conduct e-transactions with the tax authority according to regulations.

+ The taxpayer can use the primary account issued by the tax authority to perform all e-transactions with the tax authority as regulated in Clause 1, Article 1 of Circular 19/2021/TT-BTC, except for the regulations specified in Clause 5, Article 10 of Circular 19/2021/TT-BTC. The taxpayer can also create and delegate up to 10 (ten) sub-accounts for specific e-tax transactions through the function on the Vietnam General Department of Taxation's e-portal.

- For taxpayers who are individuals with tax codes but without digital certificates and use e-transaction verification codes, after completing the tasks specified in point b.1, Clause 1, Article 10 of Circular 19/2021/TT-BTC mentioned above, the taxpayer must visit any tax authority to present an ID card, passport, or citizen identification card to receive and activate the e-tax transaction account.

- For taxpayers who are individuals who have registered and activated a Level 2 e-identity account according to the regulations in Clause 2, Article 14; Clause 2, Article 15; and Article 18 of Decree 59/2022/ND-CP;

And when the e-identity and authentication system, and the Vietnam General Department of Taxation's e-portal are connected and operational, taxpayers who are individuals can use the e-identity account to replace the need to present an ID card, passport, citizen identification card/citizen identification card to continue performing the registration procedures for issuing e-tax transaction accounts with the tax authority via e-method as specified in point b.1, Clause 1, Article 10 of Circular 19/2021/TT-BTC.

The request to activate the e-transaction account for the taxpayer who is an individual is sent to the registered phone number or registered email.

• Taxpayers can register one official email address to receive all notifications during the e-transaction process with the tax authority (this email address must match the email address registered directly with the tax authority as per regulations in Article 13 of Circular 19/2021/TT-BTC)

Or the email address registered with the business registration authority according to the one-stop interagency mechanism as specified in Article 14 and Article 35 of Circular 19/2021/TT-BTC). Additionally, for each administrative tax procedure, taxpayers can register one more email address to receive all notifications related to that administrative tax procedure.