Who registers e-tax transaction sub-accounts in Vietnam?

Who registers e-tax transaction sub-accounts in Vietnam?

Under Clause 4, Article 3 of Circular 19/2021/TT-BTC, the regulations are as follows:

Definitions

For the purposes of this Circular, the terms below shall be construed as follows:

1. “e-tax transactions” refer to transactions conducted by organizations and individuals by electronic means within the scope of this Circular.

2. “e-document” refers to information generated, sent, received or stored by electronic means when a taxpayer, tax authority or another organization or individual concerned conducts an e-tax transaction.

3. “e-transaction code” refers to a series of characters that is generated on a uniform principle and unique to each e-document on the GDT’s web portal.

4. “e-tax transaction account” refers to the username and password given by the tax authority to a taxpayer to log into the GDT’s web portal to make e-tax transactions.

E-tax transaction account includes 01 (one) main account and no more than 10 (ten) sub-accounts. The main account is provided by the tax authority to a taxpayer as prescribed in Article 10 of this Circular. The sub-accounts are registered by the taxpayer via the main account to grant privileges to make e-tax transactions by each service.

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Therefore, according to the above regulations, the e-tax transaction sub-accounts in Vietnam are registered by the taxpayer via the main account to grant privileges to make e-tax transactions by each service.

*Note: The e-tax transaction account includes one main account and up to 10 sub-accounts.

Who registers e-tax transaction sub-accounts in Vietnam? (Image from the Internet)

What are the regulations on searching for information on tax payments by a taxpayer that has not had an e-tax transaction account in Vietnam?

Under Article 34 of Circular 19/2021/TT-BTC, the regulations are as follows:

Searching for information of taxpayers

1. A taxpayer uses their e-tax transaction account to enter the GDT’s web portal in order to search, view and print all the information on applications, documents and notifications received/sent between the tax authority and the taxpayer; search tax declaration obligations and obligation information by applications, documents and decisions; search outstanding taxes. Information on notifications, decisions and documents of the tax authority on the GDT’s web portal has the same validity as physical documents of the tax authority.

The taxpayer may search the status of their e-tax dossiers using the e-transaction code and their state budget payment documents using the “reference code”.

2. If the taxpayer has not had an e-tax transaction account, such taxpayer shall use the e-transaction code that is unique to each transaction to search information about the transactions already made with the tax authority.

3. The GDT’s web portal notify on the taxpayer's e-tax transaction account granted by GDT the handling of total payable, paid, remaining payable, overpaid, exempted and reduced/cancelled amount, total refundable amounts, remaining refundable amounts in the previous month and remaining payable and overpaid amounts up to the end of the previous month which have been recorded in the tax administration system.

Thus, according to the above regulations, if the taxpayer has not had an e-tax transaction account, such taxpayer shall use the e-transaction code that is unique to each transaction to search for information about the transactions already made with the tax authority.

What are the procedures for registering an e-tax transaction account through the General Department of Taxation's web portal in Vietnam?

Under Item b, Clause 2, Article 10 of Circular 19/2021/TT-BTC, the procedures for registering an e-tax transaction account through the General Department of Taxation's web portal are as follows:

- For taxpayer that is an authority, organization or individual that has been issued with a digital certificate or an individual that has had a TIN but has not been issued with a digital certificate but uses the biometric authentication, the registration of e-transactions with the tax authority shall be carried out as follows:

+ The taxpayer shall access the GDT’s web portal to register transactions with the tax authority by electronic means (according to form No. 01/DK-TDT Download issued with Circular 19/2021/TT-BTC), e-sign and send the application form to the GDT’s web portal.

+ The GDT’s web portal shall send a notification (according to form No. 03/TB-TDT (Download) issued with Circular 19/2021/TT-BTC) to the email address or phone number registered by the taxpayer within 15 minutes after the application form is received:

++ In the case of acceptance, the GDT’s web portal send information about the e-tax transaction account (according to form No. 03/TB-TDT (Download) issued with Circular 19/2021/TT-BTC) to the taxpayer.

++ In the case of non-acceptance, the taxpayer shall rely on the reason for non-acceptance provided by the tax authority in the notification (according to form No. 03/TB-TDT (Download) issued with Circular 19/2021/TT-BTC) to complete the registered information, e-sign and send it to the GDT’s web portal or contact the supervisory tax authority for instructions and assistance.

+ After being issued with the e-tax transaction account (main account), the taxpayer is entitled to conduct e-transactions with the tax authority as prescribed.

+ If the taxpayer is entitled to use the main account issued by the tax authority to conduct all e-transactions with the tax authority as prescribed in Clause 1 Article 1 of Circular 19/2021/TT-BTC, except for the regulations in Clause 5 of Article 10 of Circular 19/2021/TT-BTC; and from that main account, the taxpayer may generate and grant privileges to one or more (no more than 10 (ten)) sub-accounts via the GDT’s web portal to conduct each e-tax transaction with the tax authority.

- If an individual taxpayer has had a TIN but has not been issued with a digital certificated and uses the e-transaction verification code, he/she after performing the tasks mentioned in Point b.1 above shall go to any tax authority and present his/her ID card; or passport or Citizen ID card to receive and activate the e-tax transaction account.

If the taxpayer reserves the right to register one official email address to receive all notifications in the process of conducting e-transactions with the tax authority (this email address must be consistent with the email address registered with the tax authority as prescribed in Article 13 of Circular 19/2021/TT-BTC or the email address registered with the business registration authority through the single-window system as prescribed in Articles 14 and 35 of Circular 19/2021/TT-BTC), and also reserves the right to register an additional email address for each tax administrative procedure to receive all notifications related to such tax administrative procedure.