What is the time for conducting e-tax transactions during one day according to the regulations in Vietnam?

What is the time for carrying out e-tax transactions during one day according to the regulations in Vietnam?

Under Clause 1, Article 8 of Circular 19/2021/TT-BTC, the provisions are as follows:

Method for determining the time taxpayers submit e-tax dossiers and pay tax electronically and time tax authorities send notifications, decisions and documents to taxpayers

1. Time for submission of e-tax dossiers and e-tax payment

a) Taxpayers may carry out e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, public holidays and Tet holidays. A dossier is considered to be submitted in the day if it is successfully signed and submitted from 00:00:00 to 23:59:59 of the day.

b) The time for confirming submission of e-tax dossiers shall be determined as follows:

b.1) For an e-application for taxpayer registration: it is the date on which the tax authority’s system receives the application and is written on the notification of receipt of e-application for taxpayer registration sent by the tax authority to the taxpayer (Form No. 01-1/TB-TĐT enclosed herewith).

b.2) For a tax declaration dossier (except for the tax declaration dossier in the case where tax is calculated and informed by the tax authority as prescribed in Article 13 of the Decree No. 126/2020/ND-CP): it is the date on which the tax authority’s system receives the dossier and is written on the notification of receipt of e-tax declaration dossier sent by the tax authority to the taxpayer (Form No. 01-1/TB-TĐT enclosed herewith) if the tax declaration dossier is accepted by the tax authority in the notification of acceptance of e-tax declaration dossier sent by the tax authority to the taxpayer (Form No. 01-2/TB-TĐT enclosed herewith).

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Therefore, according to the above regulation, taxpayers may carry out e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, public holidays and Tet holidays.

A dossier is considered to be submitted in the day if it is successfully signed and submitted from 00:00:00 to 23:59:59 of the day.

What is the time for carrying out e-tax transactions during one day according to the regulations in Vietnam? (Image from the Internet)

Who can register for an e-tax transaction account in Vietnam?

Under the regulation at Point a, Clause 1, Article 10 of Circular 19/2021/TT-BTC, the provisions are as follows:

Registration of e-tax transactions

1. Apply for an e-tax transaction account with a tax authority through the GDT’s web portal

a) The taxpayer that is an authority, organization or individual that has been issued with a digital certificate or an individual that has not had a digital certificate but has had a TIN is entitled to apply for an e-tax transaction account with a tax authority.

The authority or organization specified in Clause 1 Article 13 of this Circular shall follow procedures for applying for the e-tax transaction account with the tax authority through the GDT’s web portal as prescribed in this Clause after being issued with a TIN.

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Thus, based on the above regulation, the taxpayer that is an authority, organization or individual that has been issued with a digital certificate or an individual that has not had a digital certificate but has had a TIN is entitled to apply for an e-tax transaction account with a tax authority.

What are the regulations on registration of changes and additions to e-transaction information in Vietnam?

Under the regulation in Article 11 of Circular 19/2021/TT-BTC, taxpayers register changes and additions to e-transaction information as follows:

- If any taxpayer that has been issued with an e-tax transaction account as prescribed in Article 10 of Circular 19/2021/TT-BTC wishes to make any change or addition to the information registered for e-tax transactions with the tax authority, such taxpayer shall sufficiently and promptly update such information. The taxpayer shall access the GDT’s web portal to update the change or addition to the information registered for e-tax transactions with the tax authority (Form No. 02/ĐK-TĐT enclosed with Circular 19/2021/TT-BTC), e-sign and send it to the GDT’s web portal.

Within 15 minutes from the receipt of information about change or addition, the GDT’s web portal shall send the taxpayer a notification (Form No. 03/TB-TĐT enclosed herewith) of acceptance or non-acceptance of the information about the change or addition.

- If any taxpayer that has registered transactions with the tax authority by electronic means through the web portal of a competent authority wishes to make any change or addition to the registered information, such taxpayer shall comply with regulations of the competent authority.

- If any taxpayer that has been issued with an e-tax transaction account through a T-VAN service provider as prescribed in Article 42 of Circular 19/2021/TT-BTC wishes to make any change or addition to the information registered for e-tax transactions, such taxpayer shall comply with the regulations set out in Article 43 of Circular 19/2021/TT-BTC.

- Information about change or addition to the transaction account for e-tax payment at the bank or IPSP shall be registered by the taxpayer with the bank or IPSP where the taxpayer opens their account as prescribed in Clause 5 Article 10 of Circular 19/2021/TT-BTC.

- Taxpayers shall register change of any e-tax transaction method as prescribed Clause 4 Article 4 of Circular 19/2021/TT-BTC and regulations set out in Article 11, Circular 19/2021/TT-BTC.