What is the guidance on registering for transactions with the tax authority (General Department of Taxation of Vietnam) via electronic means?

What is the guidance on registering for transactions with the tax authority via electronic means (General Department of Taxation of Vietnam)?

Based on sub-section 1, Section A, Part 2 of the administrative procedures amended and supplemented in the field of tax management under the management function of the Ministry of Finance issued along with Decision 2156/QD-BTC in 2024:

[1] Subjects conducting the procedure: Taxpayers (NNT) as stipulated in Article 2 of Circular 19/2021/TT-BTC, who have been issued a digital certificate or electronic transaction authentication code by the tax authority's system or the system of related agencies involved in electronic transactions.

Taxpayers include:

- Organizations, households, business households, individuals paying taxes as stipulated by tax law;

- Organizations, households, business households, individuals paying other fees that belong to the state budget;

- Organizations, individuals withholding taxes.

[2] Steps for registering transactions with the tax authority via electronic means (General Department of Taxation of Vietnam):

Step 01: Taxpayer (NNT) accesses the electronic information portal of the General Department of Taxation of Vietnam/the portal of a competent state agency/the portal of a T-VAN service provider to register transactions and send it to the General Department of Taxation of Vietnam.

For individuals with tax identification numbers not yet issued a digital certificate and using an electronic transaction authentication code: After registering for electronic transactions, they must go to any tax office to present an identity card, passport, or citizen identity card to receive and activate their electronic tax transaction account.

If the individual taxpayer has registered and activated a Level 2 electronic identification account, and the electronic identification and authentication system and the portal of the General Department of Taxation of Vietnam are connected and operational, the taxpayer can use the electronic identification account instead of presenting an identity card or passport/citizen identity card/citizen card for registration and activation of an electronic transaction account.

After completing registration for electronic transactions with the tax authority via the electronic portal of the General Department of Taxation of Vietnam or through a T-VAN service provider, the taxpayer must register with the bank where they opened the account according to the bank's regulations (for cases of registering to make electronic tax payments).

Step 02: The General Department of Taxation of Vietnam receives the documents via its electronic information portal, checks, and processes them through the electronic data processing system of the tax authority.

Composition and quantity of documents:

- Document composition includes: Declaration form for transactions with the tax authority via electronic means according to form number 01/DK-TDT issued along with Circular 19/2021/TT-BTC.

- Quantity of documents: 01 set

Method of implementation: Via electronic means through the portal of the General Department of Taxation of Vietnam; the portal of a competent state agency, or through a T-VAN service provider.

[3] Agency handling the procedure: General Department of Taxation of Vietnam.

[4] Results of the procedure: Notification of electronic tax transaction account according to form number 03/TB-TDT issued along with Circular 19/2021/TT-BTC.

[5] Fees: None

What is the guidance on registering for transactions with the tax authority via electronic means (General Department of Taxation of Vietnam)? (Image from Internet)

What is the deadline for handling the procedure for registering transactions with the tax authority via electronic means (General Department of Taxation of Vietnam)?

Based on sub-section 1, Section A, Part 2 of the administrative procedures amended and supplemented in the field of tax management under the management function of the Ministry of Finance issued along with Decision 2156/QD-BTC in 2024 regarding the timeline for handling the procedure for registering transactions with the tax authority via electronic means (General Department of Taxation of Vietnam):

- No later than 15 minutes after receiving the taxpayer's electronic transaction registration documents.

- For cases of registration to make electronic tax payments: The bank where the taxpayer opens the account sends a notification about the acceptance or non-acceptance of electronic tax payment registration to the taxpayer via the portal of the General Department of Taxation of Vietnam within no later than 03 (three) working days from the date of receiving the taxpayer's registration form.

Download the registration form for transactions with the Tax Authority via electronic means in Vietnam (Form number 01/DK-TDT)?

The Registration Form for Transactions with the Tax Authority via electronic means is implemented according to Form number 01/DK-TDT stipulated in the List of Forms attached to Circular 19/2021/TT-BTC.

Download the latest Form 01/DK-TDT registration form for transactions with the tax authority via electronic means.