What are the regulations on e-transactions in taxation in Vietnam?

What are the regulations on e-transactions in taxation in Vietnam?

Based on Article 8 of the Law on Tax Administration 2019 which regulates e-transactions in taxation, it is understood as follows:

- Taxpayers, tax administration agencies, state management agencies, organizations, and individuals who are eligible to perform e-transactions in taxation must carry out electronic transactions with the tax administration agencies as stipulated by this law and the laws on electronic transactions.

- Taxpayers who have performed e-transactions in taxation are not required to conduct other methods of transactions.

- When the tax administration agencies receive and return the results of administrative procedures concerning taxation to taxpayers through electronic means, the agencies must confirm the completion of the taxpayers' electronic transactions, ensuring the rights of the taxpayers as regulated in Article 16 of the Law on Tax Administration 2019.

- Taxpayers must comply with the requests of the tax administration agency stated in electronic notifications, decisions, and documents as they would with paper notifications, decisions, and documents issued by the tax administration agency.

- Electronic documents used in electronic transactions must be electronically signed in accordance with the laws on electronic transactions.

- Agencies and organizations that have connected their electronic information systems with the tax administration agencies must use electronic documents in their transactions with the tax administration agencies; use electronic documents provided by the tax administration agencies to resolve administrative procedures for taxpayers and must not require taxpayers to submit paper documents.

- The tax administration agencies organize electronic information systems with the following responsibilities:

+ Guide and support taxpayers and organizations to provide services about e-transactions in taxation, banking, and related organizations to carry out e-transactions in taxation;

+ Build, manage, and operate a system to receive and process electronic tax data ensuring security, safety, confidentiality, and continuity;

+ Develop an information connection system to provide information on the amount of tax paid into the state budget, information on the status of taxpayers’ tax obligations to relevant agencies, organizations, and individuals electronically to carry out administrative procedures for taxpayers as per regulations;

+ Update, manage, and provide information on taxpayers' registration for utilizing e-transactions in taxation; authenticate taxpayers' electronic transactions for agencies, organizations collaborating to collect state budget revenue for tax management and state budget revenue management;

+ Receive and return the results of administrative tax procedures to taxpayers electronically;

+ If taxpayers' electronic documents have already been stored in the database of the tax administration agencies, the tax administration agencies and tax officials must exploit and use the data on the system, without requiring taxpayers to provide paper tax records and documents.

+ The Minister of Finance shall prescribe the dossiers and procedures for e-transactions in taxation.

What are the regulations on e-transactions in taxation in Vietnam? (Image from the Internet)

Which methods can taxpayers choose to conduct e-transactions in taxation in Vietnam?

Based on Article 4 of the Circular 19/2021/TT-BTC, taxpayers can choose the following methods to conduct e-transactions in taxation:

- Taxpayers can choose the following methods to conduct e-transactions in taxation through:

+ The electronic portal of the General Department of Taxation.

+ The National Public Service Portal, the electronic portal of the Ministry of Finance connected with the electronic portal of the General Department of Taxation.

+ The electronic portal of other authorized state agencies (excluding item b in this clause) connected with the electronic portal of the General Department of Taxation.

+ A T-VAN service provider organization approved for connection with the electronic portal of the General Department of Taxation.

+ The electronic payment services of banks or intermediary payment service providers to perform electronic tax payments.

How to register to use the e-tax transaction method in Vietnam?

Based on Clause 3, Article 4 of the Circular 19/2021/TT-BTC which regulates the registration to use the e-tax transaction method as follows:

- Taxpayers conducting e-transactions in taxation through the electronic portal of the General Department of Taxation shall register to perform e-transactions in taxation as defined in Article 10 of the Circular 19/2021/TT-BTC.

- Taxpayers conducting e-transactions in taxation through the National Public Service Portal or the electronic portal of the Ministry of Finance connected with the electronic portal of the General Department of Taxation shall register as guided by the system's managing agency.

- Taxpayers conducting e-transactions in taxation through the electronic portal of other authorized state agencies connected with the electronic portal of the General Department of Taxation shall register according to the guidelines of the authorized state agencies.

- Taxpayers conducting e-transactions in taxation through a T-VAN service provider organization approved for connection with the electronic portal of the General Department of Taxation shall register to perform e-transactions in taxation as defined in Article 42 of the Circular 19/2021/TT-BTC.

Within the same period, taxpayers can only choose to register and perform one of the tax administrative procedures specified in point a, clause 1, Article 1 of the Circular 19/2021/TT-BTC through the Electronic Portal of the General Department of Taxation, the National Public Service Portal, the electronic portal of the Ministry of Finance, or a T-VAN service provider organization (except the case stated in Article 9 of the Circular 19/2021/TT-BTC).

- Taxpayers choosing to pay taxes electronically through the electronic payment services of banks or intermediary payment service providers shall register as guided by the bank or intermediary payment service provider.

- Taxpayers who have registered to transact with the tax agency by electronic means must conduct transactions with the tax agency within the scope specified in clause 1, Article 1 of the Circular 19/2021/TT-BTC by electronic means, except for the cases specified in Article 9 of the Circular 19/2021/TT-BTC.