What is e-tax? What are regulations on registering for e-tax payment in Vietnam?

What is e-tax?

Additionally, according to Article 8 of Circular 19/2021/TT-BTC, the following provisions are outlined:

Method for Determining the Time of Submission for e-Tax Filing, e-Tax Payment by Taxpayers, and the Time when Tax Authorities Send Notifications, Decisions, Documents to Taxpayers

1. Time for Submitting e-Tax Filings and Making e-Tax Payments

a) Taxpayers can conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet days. The time considered for taxpayer submission is the day when the document is successfully digitally signed within the period from 00:00:00 to 23:59:59 of the day.

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c) The day for e-tax payment is determined according to the provisions in Clause 1, Article 58 of the Law on Tax Administration.

2. The time when tax authorities send notifications, decisions, documents to taxpayers is considered the same day if the document is successfully digitally signed within the period from 00:00:00 to 23:59:59 of the day.

According to Clause 1, Article 58 of the Law on Tax Administration 2019, it is stipulated as follows:

Determining the Date of Tax Payment

1. In cases where tax payment is not made in cash, the date of tax payment is the date the State Treasury, commercial bank, other credit institution, or service provider deducts the account of the taxpayer or the person paying on behalf and is recorded on the tax payment document.

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According to the above provisions, the date of e-tax payment is determined as the date the State Treasury, commercial banking institution, other credit institution, or service provider deducts the account of the taxpayer or the person paying on their behalf and is recorded on the tax payment document.

>>> In summary, the above provisions mean that e-tax is a form of tax declaration and payment online via the internet, replacing the traditional manual paper-based tax declaration and payment.

What is e-tax? What are regulations on registering for e-tax payment in Vietnam? (Image from Internet)

Can taxpayers choose to register for e-tax payment in Vietnam?

According to Clause 5, Article 10 of Circular 19/2021/TT-BTC, it is stipulated as follows:

Registration for e-Tax Transactions

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5. Regarding procedures for registering for e-tax payment:

Taxpayers registering for e-tax payment through the General Department of Taxation's e-portal or a T-VAN service provider must also register to use the tax payment service with the bank or intermediary payment service provider where their account is opened according to the bank’s regulations or intermediary payment service provider's regulations. Taxpayers are allowed to register for e-tax payment at one or multiple banks or intermediary payment service providers where they have transactional accounts.

The bank or intermediary payment service provider where the taxpayer opens an account sends a notification (according to form No. 04/TB-TDT issued with this Circular) about accepting or not accepting the registration for e-tax payment for the taxpayer through the General Department of Taxation's e-portal no later than 03 (three) working days from the date of receipt of the taxpayer's registration.

If not accepted, the taxpayer should correct the information registration based on the bank or intermediary payment service provider's notification of not accepting e-tax payment or contact the managing tax authority, bank, or intermediary payment service provider where the account is held for guidance and support.

Thus, according to the above provisions, taxpayers can choose to register for e-tax payment at multiple banks where they have transactional accounts.

If changing the transactional account at a bank to pay e-tax in Vietnam, with which organization should the taxpayer register?

According to Clause 4, Article 11 of Circular 19/2021/TT-BTC, it is stipulated as follows:

Registration to Change or Supplement e-Transaction Information

1. Taxpayers who have been granted an e-tax transaction account as stipulated in Article 10 of this Circular must update any changes, supplements to the registered e-tax transaction information with the tax authority fully and promptly as soon as changes occur. Taxpayers access the General Department of Taxation's e-portal to update changes, and supplement information for e-tax transactions with the tax authority (according to form No. 02/DK-TDT issued with this Circular), digitally sign and send to the tax authority.

No later than 15 minutes from receiving the change, supplement information from the taxpayer, the General Department of Taxation's e-portal sends a notification (according to form No. 03/TB-TDT issued with this Circular) about accepting or not accepting the registration for changes, supplements for the taxpayer.

2. Taxpayers who have registered transactions with the tax authority electronically through the competent state authority's e-portal, if there are changes, supplements to previously registered information, should follow the competent state authority's regulations.

3. Taxpayers who have been granted an e-tax transaction account through a T-VAN service provider as specified in Article 42 of this Circular, if there are changes, supplements to the registered e-tax transaction information, should follow the regulations in Article 43 of this Circular.

4. For changes, supplements regarding the transactional account at the bank or intermediary payment service provider for e-tax payment, the taxpayer should register with the bank or the intermediary payment service provider where they have an account according to the provisions of Clause 5, Article 10 of this Circular.

5. Taxpayers register to change the method of e-tax transactions following the provisions of Clause 4, Article 4 of this Circular and the regulations in this Article.

Thus, when changing the transactional account at a bank for e-tax payment, the taxpayer should register with the bank where the taxpayer has an account.