When will e-transactions with the tax authority be suspended in Vietnam?

Can individuals conduct e-tax transactions in Vietnam?

According to Clause 1, Article 3 of Circular 19/2021/TT-BTC, e-tax transactions are defined as follows:

Explanation of terms

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

1. "e-tax transaction" refers to transactions conducted by agencies, organizations, or individuals using e-means within the scope of this Circular.

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Thus, individuals are among the entities that can fully conduct e-tax transactions.

When will e-transactions with the tax authority be suspended in Vietnam? (Image from the Internet)

When will e-transactions with the tax authority be suspended in Vietnam?

According to Article 12 of Circular 19/2021/TT-BTC, the cases where e-transactions with the tax authority will be suspended are as follows:

- When the tax authority issues a notice of termination of the taxpayer registration number, a notice that the taxpayer is not operating at the registered address as per the regulations on taxpayer registration, or a notice regarding the dissolution/termination of business/existence of the enterprise from the business registration authority according to the regulations on enterprise registration, cooperative society registration, the General Department of Taxation's e-portal will immediately halt the processing of e-tax administrative procedures on the same day the taxpayer's registration number status is updated as terminated.

Simultaneously, a notice (form 03/TB-TDT (download) issued along with this Circular) regarding the suspension of e-transactions will be sent to the taxpayer in accordance with Clause 2, Article 5 of Circular 19/2021/TT-BTC; the T-VAN service provider organization, and banks or payment intermediary service provider organizations concerning the suspension of e-tax payment services.

- From the time of suspension of e-transactions in the tax field, the taxpayer will no longer be able to conduct e-tax administrative procedures as stipulated in Clause 1, Article 1 of Circular 19/2021/TT-BTC.

The taxpayer can still retrieve information on previous e-transactions through the General Department of Taxation's e-portal, the competent state agency's e-portal, or the T-VAN service provider organization using the account or e-tax transaction code granted until the e-document storage period expires according to regulations.

How is the recovery of the taxpayer registration number handled after e-transactions have been suspended?

According to Clause 3, Article 12 of Circular 19/2021/TT-BTC, the handling is as follows:

- If the tax authority issues a notice to restore the taxpayer's registration number after e-transactions have been suspended, the taxpayer must complete registration procedures as if registering for the first time, as specified in Article 10 of Circular 19/2021/TT-BTC, specifically as follows:

Registration for e-tax transactions

1. Registering for an e-tax transaction account with the tax authority through the General Department of Taxation's e-portal

a) Taxpayers who are agencies, organizations, individuals already issued with a digital certificate, or individuals who do not yet have a digital certificate but have a taxpayer identification number, may register for an e-tax transaction account with the tax authority.

Agencies and organizations as stipulated in Clause 1, Article 13 of this Circular must complete the registration procedures for an e-tax transaction account with the tax authority through the General Department of Taxation's e-portal as stipulated in this clause after being issued a taxpayer identification number.

b) Procedures for registering and issuing an e-tax transaction account with the tax authority directly through the General Department of Taxation's e-portal

b.1) For taxpayers who are agencies, organizations, and individuals already issued with a digital certificate according to regulations, or taxpayers who are individuals with a taxpayer identification number but not yet issued with a digital certificate but using biometric authentication, the registration for e-transactions with the tax authority is conducted as follows:

- The taxpayer accesses the General Department of Taxation's e-portal to register for transactions with the tax authority using the e-method (using form 01/DK-TDT issued along with this Circular), digitally sign, and send it to the General Department of Taxation's e-portal.

- The General Department of Taxation's e-portal will send a notice (using form 03/TB-TDT issued along with this Circular) to the email address or phone number registered by the taxpayer within 15 minutes of receiving the taxpayer's e-transaction registration document:

+ If accepted, the General Department of Taxation's e-portal will send e-tax transaction account information (using form 03/TB-TDT issued along with this Circular) to the taxpayer.

+ If not accepted, the taxpayer must base on the tax authority's rejection reasons in the notice (using form 03/TB-TDT issued along with this Circular) to complete the registration information, digitally sign, and send it to the General Department of Taxation's e-portal, or contact the directly managing tax authority for guidance and support.

- After the tax authority notifies the issuance of the e-tax transaction account (main account), the taxpayer can conduct e-transactions with the tax authority according to regulations.

- The taxpayer can use the main account issued by the tax authority to carry out all e-transactions with the tax authority stipulated in Clause 1, Article 1 of this Circular, except as stated in Clause 5 of this article; simultaneously, from the main account, the taxpayer can create and delegate additional sub-accounts (up to a maximum of 10 sub-accounts) through the functions on the General Department of Taxation's e-portal to conduct specific e-tax transactions with the tax authority.

b.2) For taxpayers who are individuals with a taxpayer identification number not yet issued with a digital certificate and using an e-transaction authentication code, after completing the work at point b.1 mentioned above, the taxpayer must visit any tax authority to present their identification card; or passport or citizen identification card to receive and activate the e-tax transaction account.

c) The taxpayer should register an official email address to receive all notifications during e-transactions with the tax authority (this email address must be the same as the email address used to register directly with the tax authority according to Article 13 of this Circular or the email address registered with the business registration authority under the one-stop-shop mechanism stipulated in Articles 14 and 35 of this Circular); additionally, for each tax administrative procedure, the taxpayer can register an additional email address to receive all notifications related to that tax administrative procedure.

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Thus, if a taxpayer's e-transactions have been suspended but a notice to restore the taxpayer registration number is issued, the taxpayer must complete the registration procedures as if registering for the first time.