What is the web portal of the General Department of Taxation of Vietnam in e-tax?

What is the web portal of the General Department of Taxation of Vietnam in e-tax?

Pursuant to Clause 9, Article 3 of Circular 19/2021/TT-BTC which defines the web portal of the General Department of Taxation of Vietnam in e-tax as follows:

Explanation of terms

In this Circular, the following terms are understood as follows:

...

9. “web portal of the General Department of Taxation of Vietnam” is a centralized access point on the Internet provided by the General Department of Taxation of Vietnam for taxpayers, tax authorities, and other agencies, organizations, and individuals to conduct e- tax transactions in accordance with Clause 1, Article 1 of this Circular.

...

The web portal of the General Department of Taxation of Vietnam is defined in e-tax as a centralized access point on the Internet provided by the General Department of Taxation of Vietnam.

The web portal of the General Department of Taxation of Vietnam is for taxpayers, tax authorities, and other agencies, organizations, and individuals to conduct e- tax transactions.

What is the web portal of the General Department of Taxation of Vietnam in e-tax? (Image from the Internet)

What are the commonalities when taxpayers choose the method of e- tax transactions in Vietnam?

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

Principles for e- tax transactions

1. Taxpayers conducting e- tax transactions must have access to and use of the Internet, an email address, a digital signature as stipulated in Article 7 of this Circular, or a mobile phone number provided by a telecommunications company in Vietnam (for individuals who have not been granted a digital certificate) registered for transactions with the tax authority, except for cases where taxpayers choose the method of e- tax payment according to the provisions at point e, Clause 2 of this Article, which is conducted according to the regulations of the bank or payment intermediary services provider.

2. Taxpayers may choose the following methods to perform e- tax transactions through:

a) The web portal of the General Department of Taxation of Vietnam.

b) The National Public Service Portal, the e- Portal of the Ministry of Finance connected to the web portal of the General Department of Taxation of Vietnam.

c) The e- Portal of other competent state agencies (except for point b of this clause) connected to the web portal of the General Department of Taxation of Vietnam.

d) The T-VAN service provider organizations accepted by the General Department of Taxation of Vietnam, connected to the web portal of the General Department of Taxation of Vietnam.

e) The e- payment service of the bank or payment intermediary services provider to perform e- tax payments.

3. Registration to use the e- tax transaction method

a) Taxpayers conducting e- tax transactions through the web portal of the General Department of Taxation of Vietnam must register to perform e- tax transactions following the regulations in Article 10 of this Circular.

b) Taxpayers conducting e- tax transactions through the National Public Service Portal, the e- Portal of the Ministry of Finance connected to the web portal of the General Department of Taxation of Vietnam must register according to the guidance of the managing agency.

c) Taxpayers conducting e- tax transactions through the e- Portal of other competent state agencies connected to the web portal of the General Department of Taxation of Vietnam must register according to the guidance of the competent state agency.

d) Taxpayers conducting e- tax transactions through T-VAN service provider organizations accepted by the General Department of Taxation of Vietnam, connected to the web portal of the General Department of Taxation of Vietnam must register to perform e- tax transactions as stipulated in Article 42 of this Circular.

In the same period, taxpayers can only choose to register and perform one of the administrative tax procedures specified in point a, Clause 1, Article 1 of this Circular through the web portal of the General Department of Taxation of Vietnam*, the National Public Service Portal, the e- Portal of the Ministry of Finance, or a T-VAN service provider organization (except for the cases stated in Article 9 of this Circular).*

e) Taxpayers choosing the e- tax payment method through the e- payment service of the bank or payment intermediary services provider must register according to the guidance of the bank or payment intermediary services provider.

f) Taxpayers who have registered to conduct transactions with the tax authority e-ally must perform all transactions with the tax authority within the scope provided in Clause 1, Article 1 of this Circular e-ally, except for the cases stipulated in Article 9 of this Circular.

Therefore, according to the above regulations, taxpayers can directly choose the method of conducting e- transactions through the web portal of the General Department of Taxation of Vietnam. They can also choose other intermediary organizations.

However, regardless of the intermediary organization chosen, the transactions must go through the web portal of the General Department of Taxation of Vietnam.

Which organization automatically sends e- documents in Vietnam?

Pursuant to Clause 5, Article 7 of Circular 19/2021/TT-BTC, the regulations on e- signatures in e- tax transactions are as follows:

E- signatures in e- tax transactions

...

5. e- signature on e- documents of the tax authority

a) For e- documents that are notifications automatically created and sent by the web portal of the General Department of Taxation of Vietnam to taxpayers or automatically generated by the tax management system of the General Department of Taxation of Vietnam and sent to taxpayers through the web portal of the General Department of Taxation of Vietnam according to Article 5 of this Circular, the digital signature on behalf of the General Department of Taxation of Vietnam provided by the digital signature authentication service provider as regulated by the Ministry of Information and Communications shall be used.

...

Therefore, according to the above regulations, automatically generated e- documents are created and sent by the web portal of the General Department of Taxation of Vietnam.