What is the method of e-transaction between taxpayers and the tax authority in Vietnam?

What is the method of e-transaction between taxpayers and the tax authority in Vietnam?

Based on Clause 1, Article 1 of Circular 19/2021/TT-BTC, the method of e-transaction between taxpayers and the tax authority is as follows:

Scope of Regulation

1. This Circular provides guidance on dossiers and procedures for e-transactions in the tax domain concerning:

a) Transactions in the tax domain between taxpayers and the tax authority via the following e-methods:

a.1) Taxpayers perform the tax administrative procedures as prescribed by the Law on Tax Administration, including: taxpayer registration; tax declaration; tax payment; acknowledgment of tax obligation fulfillment; examination of tax payment information; procedures for offsetting tax, late payment interests, excessive penalties; tax refund; tax exemption, reduction; exemption from late payment interest; not calculating late payment interest; recording tax debt; write-off of tax, late payment interest, penalties; extension of tax payment; installment of tax debt payment and other dossiers and documents.

a.2) The tax authority sends notifications, decisions, and other documents as prescribed by the Law on Tax Administration to taxpayers.

a.3) The tax authority provides support services to taxpayers including: querying taxpayer information; querying dependent information; querying tax obligations; providing information to taxpayers; receiving and responding to taxpayers' questions and other support services.

b) e-transactions between the tax authority and competent state management agencies, and relevant organizations in receiving, providing information, and resolving tax administrative procedures for taxpayers as prescribed by the Law on Tax Administration and the interconnected one-stop mechanism.

c) Procedures and processes for connecting between the General Department of Taxation's e-portal and the information exchange systems of entities providing value-added services for e-transactions in the tax area; conducting e-transactions in the tax field through organizations providing value-added services for e-transactions in the tax area.

d) Providing, exchanging information for cooperation in e-methods between the tax authority and other state agencies, organizations, or individuals related to the reception and resolution of taxpayers' administrative tax procedures.

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Thus, the method of e-transaction between taxpayers and the tax authority includes:

- Taxpayers performing tax administrative procedures as prescribed by the Law on Tax Administration, including: taxpayer registration; tax declaration; tax payment; acknowledgment of tax obligation fulfillment; examination of tax payment information; procedures for offsetting tax, late payment interests, excessive penalties; tax refund; tax exemption, reduction; exemption from late payment interest; not calculating late payment interest; recording tax debt; write-off of tax debt, late payment interest, penalties; extension of tax payment; installment of tax debt payment and other dossiers and documents.

- The tax authority sending notifications, decisions, and other documents as prescribed by the Law on Tax Administration to taxpayers.

- The tax authority providing support services to taxpayers such as querying taxpayer information; querying dependent information; querying tax obligations; providing information to taxpayers; receiving and responding to taxpayer inquiries and other support services.

What is the method of e-transaction between taxpayers and the tax authority in Vietnam? (Image from the Internet)

What methods may taxpayers choose to conduct e-tax transactions in Vietnam?

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

- The General Department of Taxation's e-portal.

- The National Public Service Portal, the Ministry of Finance's e-portal connected to the General Department of Taxation's e-portal.

- The e-portal of another competent state authority (except for point b of this clause) connected to the General Department of Taxation's e-portal.

- T-VAN service providers accepted by the General Department of Taxation connected to the General Department of Taxation's e-portal.

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

How to register for e-tax transaction methods in Vietnam?

According to Clause 3, Article 4 of Circular 19/2021/TT-BTC, it is prescribed on registering for e-tax transaction methods as follows:

- Taxpayers conducting e-tax transactions through the General Department of Taxation's e-portal must register for e-tax transactions as prescribed in Article 10 of Circular 19/2021/TT-BTC.

- Taxpayers conducting e-tax transactions through the National Public Service Portal, or the Ministry of Finance's e-portal connected to the General Department of Taxation's e-portal must register according to the guidelines of the system's managing agency.

- Taxpayers conducting e-tax transactions through another competent state agency's e-portal connected to the General Department of Taxation's e-portal must register according to the instructions of the competent state agency.

- Taxpayers conducting e-tax transactions through T-VAN service providers accepted by the General Department of Taxation connected to the General Department of Taxation's e-portal must register for e-tax transactions as prescribed in Article 42 of Circular 19/2021/TT-BTC.

During the same period, taxpayers may only choose to register and implement one of the tax administrative procedures prescribed at point a, Clause 1, Article 1 of Circular 19/2021/TT-BTC through the General Department of Taxation's e-portal, the National Public Service Portal, the Ministry of Finance's e-portal, or a T-VAN service provider (except cases mentioned in Article 9 of Circular 19/2021/TT-BTC).

- Taxpayers choosing the form of e-tax payment via e-payment services of banks or intermediary payment service providers must register according to the guidelines of the bank or intermediary payment service provider.

- Taxpayers who have registered for e-transactions with the tax authority must perform transactions with the tax authority within the scope prescribed in Clause 1, Article 1 of Circular 19/2021/TT-BTC by e-means, except for cases prescribed in Article 9 of Circular 19/2021/TT-BTC.