What is an e-tax transaction? What are the principles of e-tax transactions in Vietnam?

What is an e-tax transaction?

According to the provisions of Clause 1, Article 3 of Circular 19/2021/TT-BTC, an e-tax transaction is a transaction performed by agencies, organizations, or individuals through e-means within the scope of Circular 19/2021/TT-BTC.

What are the principles of e-tax transactions in Vietnam?

According to the provisions of Article 4 of Circular 19/2021/TT-BTC, the principles of e-tax transactions are as follows:

- Taxpayers performing e-tax transactions must have access to and be able to use the internet, have an email address, a digital signature as stipulated, or a mobile phone number provided by a telecommunications company in Vietnam (for individuals not yet issued a digital certificate) registered for transactions with the tax authorities, except where taxpayers choose the e-tax payment method under the regulation at point đ, clause 2, Article 4 of Circular 19/2021/TT-BTC to be executed according to the regulations of the bank or an intermediary payment service provider.

- Taxpayers can choose the following methods to perform e-tax transactions through:

+ The e-portal of the General Department of Taxation.

+ The National Public Service Portal or the e-portal of the Ministry of Finance connected with the e-portal of the General Department of Taxation.

+ The e-portal of other competent state authorities (except for point b, clause 2, Article 4 of Circular 19/2021/TT-BTC) connected with the e-portal of the General Department of Taxation.

+ T-VAN service providers accepted by the General Department of Taxation to connect with the e-portal of the General Department of Taxation.

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

- Registering to use e-tax transaction methods

+ Taxpayers performing e-tax transactions through the e-portal of the General Department of Taxation must register for e-tax transactions as stipulated in Article 10 of Circular 19/2021/TT-BTC.

+ Taxpayers performing e-tax transactions through the National Public Service Portal or the e-portal of the Ministry of Finance connected with the e-portal of the General Department of Taxation must register as guided by the system managing agency.

+ Taxpayers performing e-tax transactions through the e-portal of other competent state authorities connected with the e-portal of the General Department of Taxation must register as guided by the competent state authorities.

+ Taxpayers performing e-tax transactions through T-VAN service providers accepted by the General Department of Taxation to connect with the e-portal of the General Department of Taxation must register for e-tax transactions as stipulated in Article 42 of Circular 19/2021/TT-BTC.

During the same period, taxpayers are only allowed to choose to register and perform one of the tax administration procedures stipulated in point a, clause 1, Article 1 of Circular 19/2021/TT-BTC through the e-portal of the General Department of Taxation, the National Public Service Portal, the e-portal of the Ministry of Finance, or a T-VAN service provider (except as stated in Article 9 of Circular 19/2021/TT-BTC).

+ Taxpayers choosing the form of e-tax payment through the e-payment service of a bank or an intermediary payment service provider must register as guided by the bank or the intermediary payment service provider.

+ Taxpayers who have registered for transactions with tax authorities by e-means must perform transactions with the tax authorities within the scope stipulated in clause 1, Article 1 of Circular 19/2021/TT-BTC by e-means, except as stipulated in Article 9 of Circular 19/2021/TT-BTC.

- Changing the use of e-tax transaction methods

+ Taxpayers who have registered to use the e-tax transaction method as stipulated in point b, clause 3, Article 4 of Circular 19/2021/TT-BTC are allowed to perform e-tax transactions according to the methods stipulated in point a, clause 2, Article 4 of Circular 19/2021/TT-BTC without having to register as per the stipulations in point a, clause 3, Article 4 of Circular 19/2021/TT-BTC.

+ Taxpayers who have registered to use the e-tax transaction method as stipulated in point d, clause 3, Article 4 of Circular 19/2021/TT-BTC must perform the registration to stop using the previous method and register to use the new method as stipulated in points a, b, clause 3, Article 4 of Circular 19/2021/TT-BTC if changing to methods stipulated in points a, b, clause 2, Article 4 of Circular 19/2021/TT-BTC.

+ Taxpayers who have registered to use the e-tax transaction method as stipulated in points c, đ, clause 3, Article 4 of Circular 19/2021/TT-BTC must register to use the new method as stipulated in points a, b, clause 3, Article 4 of Circular 19/2021/TT-BTC if changing to methods stipulated in points a, b, clause 2, Article 4 of Circular 19/2021/TT-BTC.

- Taxpayers shall establish and submit e-tax dossiers and e-payment vouchers to the State Budget via one of the following methods:

+ Online establishment of e-tax dossiers and e-State Budget payment vouchers on the e-portal of the General Department of Taxation/the e-portal of the competent state authority/through T-VAN service providers:

++ Taxpayers access the e-portal of the General Department of Taxation/the e-portal of the competent state authority/the e-portal of T-VAN service providers; establish e-tax dossiers and e-State Budget payment vouchers online on the e-portal chosen by the taxpayer, digitally sign and send to the tax authority.

++ T-VAN service providers are responsible for transferring the e-tax dossiers and e-State Budget payment vouchers of taxpayers to the e-portal of the General Department of Taxation as stipulated in point b, clause 1, Article 46 of Circular 19/2021/TT-BTC.

- Especially for tax declaration dossiers, taxpayers can additionally choose the method of establishing tax declaration dossiers by using tax declaration supporting software or tools provided by the tax authority or developed by taxpayers meeting the data format standards of the tax authority; then access the e-portal chosen by the taxpayer, digitally sign and submit the e-tax declaration dossier to the tax authority.

+ Specifically, for e-tax payment through the e-payment service of banks or intermediary payment service providers, taxpayers access the information exchange portal of the bank or intermediary payment service provider and establish the State Budget payment voucher according to the guidance of the bank or intermediary payment service provider. The bank or intermediary payment service provider will transfer the e-tax payment information of the taxpayer to the e-portal of the General Department of Taxation as stipulated in Article 21 of Circular 19/2021/TT-BTC.

- Taxpayers shall receive notifications and e-tax dossier resolution results from the tax authority by e-means through the e-portal chosen by the taxpayer when establishing and submitting e-tax dossiers as stipulated in clause 5, Article 4 of Circular 19/2021/TT-BTC; regularly check their email, and text messages on the registered phone number with the tax authority, and log in to their e-tax transaction account on the e-portal of the General Department of Taxation to search, view, print decisions, notifications, and documents sent by the tax authority, respond and comply with the contents, requirements of decisions, notifications, and documents sent by the tax authority by e-means as they would with printed decisions, notifications, and documents.

Taxpayers shall be solely responsible if they do not check, nor read notifications, and documents of the tax authority in their e-tax transaction account and through email, and text messages, even if they cannot access the e-portal of the General Department of Taxation due to technical faults of their infrastructure system or because the registered email address with the tax authority is incorrect.

- Taxpayers, tax authorities, other related organizations, and individuals who have completed the implementation of e-tax transactions according to the provisions of Circular 19/2021/TT-BTC are not required to perform other transaction methods and are recognized to have completed corresponding tax procedures according to the provisions of the Law on Tax Administration 2019.

What is an e-tax transaction? What are the principles of e-tax transactions in Vietnam? (Image from the Internet)

Do taxpayers who have performed e-tax transactions need to conduct other transaction methods in Vietnam?

Based on clause 2, Article 8 of the Law on Tax Administration 2019, the regulation is as follows:

E-transactions in tax administration

1. Taxpayers, tax administration authorities, state management agencies, organizations, and individuals who meet the conditions for e-transactions in the field of tax must perform e-transactions with the tax administration authorities according to the provisions of this Law and the law on e-transactions.

2. Taxpayers who have performed e-transactions in the field of tax do not need to conduct other transaction methods.

...

Thus, taxpayers who have performed e-tax transactions are not required to conduct other transaction methods.