What is an e-tax transaction account in Vietnam? How many sub-accounts can an e-tax transaction account have?

What is an e-tax transaction account in Vietnam? How many sub-accounts can an e-tax transaction account have?

According to Article 3 of Circular 19/2021/TT-BTC, the regulations are as follows:

Terminology Explanation

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

1. “e-tax transaction” refers to transactions conducted by agencies, organizations, or individuals via e-means within the scope of this Circular.

2. “e-voucher” refers to the information created, sent, received, and stored via e-means during the conduct of e-tax transactions by taxpayers, tax authorities, agencies, organizations, and other relevant individuals.

3. “e-transaction code” refers to a unique series of characters created according to a consistent principle for each e-voucher on the General Department of Taxation's e-portal.

4. “e-tax transaction account” comprises a username and password used to log into the General Department of Taxation's e-portal for conducting e-tax transactions, provided by tax authorities to taxpayers.

An e-tax transaction account includes one (1) primary account and a maximum of ten (10) sub-accounts. The primary account is issued to taxpayers by tax authorities according to the provisions of Article 10 of this Circular. Sub-accounts are registered by taxpayers via the primary account to delegate rights for each e-tax service.

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Accordingly, an e-tax transaction account comprises a username and password to log into the General Department of Taxation's e-portal, provided by tax authorities to taxpayers.

An e-tax transaction account can include up to ten (10) sub-accounts. Sub-accounts are registered by taxpayers via the primary account to delegate rights for each e-tax service.

What is an e-tax transaction account in Vietnam? How many sub-accounts can an e-tax transaction account have? (Image from Internet)

What are the regulations on sending notifications, decisions and e-documents to the taxpayer’s e-tax transaction account of tax authorities in Vietnam?

According to Article 5 of Circular 19/2021/TT-BTC, the tax authority will send decisions, notifications, and other documents electronically to the taxpayer's e-tax transaction account on the General Department of Taxation's e-portal and to the email address registered with the tax authority according to the regulations:

Taxpayers are permitted to register an official email address to receive all notifications during e-transactions with tax authorities (this email address must be identical to the one registered directly with the tax authority according to Article 13 of Circular 19/2021/TT-BTC or one registered with the business registration authority under the one-stop-shop mechanism as stipulated in Articles 14 and 35 of Circular 19/2021/TT-BTC). Additionally, for each tax administrative procedure, taxpayers can register an additional email address to receive all notifications related to that tax administrative procedure.

What are the regulations on searching for information of taxpayers in Vietnam?

According to Article 34 of Circular 19/2021/TT-BTC, taxpayers use their e-tax transaction account to access the General Department of Taxation's e-portal to search, view, and print all information about dossiers, vouchers, notifications, decisions, and documents sent/received between the tax authority and the taxpayer; search for declaration obligations, search for information about obligations according to dossiers, vouchers, decisions; and search for the remaining payable tax amount.

Information in notifications, decisions, and documents of the tax authority on the General Department of Taxation's e-portal has the same confirming value as paper documents from the tax authority.

Taxpayers can search the status of e-tax dossier processing via the e-transaction code, whereas the payment voucher inquiry is done via the "reference number."

The General Department of Taxation's e-portal will notify the taxpayer’s e-tax transaction account of the status of payable amounts, paid amounts, remaining amounts, overpaid amounts, exemptions, debt deletions, refunds, and amounts remaining to be refunded that arise in the previous month, as well as remaining payable and overpaid amounts recorded in the tax management application system by the end of the previous month.

Additionally, taxpayers without an e-tax transaction account can use the e-transaction code issued for each transaction to search for transaction information with the tax authority.