What is e-tax transaction? What are the principles of e-tax transactions for taxpayers in Vietnam?
What is e-tax transaction in Vietnam?
According to the provisions of Clause 1, Article 3 of Circular 19/2021/TT-BTC, “e-tax transactions” refer to transactions conducted by organizations and individuals by electronic means within the scope of Circular 19/2021/TT-BTC, specifically:
- E-transactions in taxation between taxpayers and tax authorities. To be specific:
+ Taxpayers implement e-tax administrative procedures according to the Law on Tax administration including: taxpayer registration; tax declaration; tax payment; confirmation of fulfillment of tax obligations; tracing of information on tax payment; procedures for offsetting overpaid tax, late payment interest and fines; tax refund; tax exemption, tax reduction; late payment interest exemption; late payment interest cancellation; tax debt freezing; cancellation of tax, late payment interest and fine debt; extension of tax payment deadline; payment of tax debt by installments, and other documents.
+ Tax authorities send notifications, decisions and other documents according to the Law on Tax Administration to taxpayers.
+ Tax authorities provide ancillary services for taxpayers including: search for information of taxpayers; search for information about dependants; search for tax obligations; provision of information to taxpayers; receipt of and response to enquiries of taxpayers and other ancillary services.
- E-transactions between tax authorities and competent authorities, and authorities concerned in receiving and providing information and handling tax administrative procedures for taxpayers according to the Law on Tax Administration and through the single-window system.
- Procedures for connecting the web portal of the General Department of Taxation with information exchange systems of T-VAN service providers; making e-transactions in taxation through T-VAN service providers.
- Provision and exchange of information and cooperation by electronic means between tax authorities and regulatory bodies and other organizations and individuals involved in receiving and handling tax administrative procedures for taxpayers.
What is e-tax transaction? What are the principles of e-tax transactions for taxpayers in Vietnam?
What are the principles of e-tax transactions for taxpayers in Vietnam?
Principles for electronic tax transactions according to Article 4 of Circular 19/2021/TT-BTC are as follows:
(1) Every taxpayer conducting e-tax transactions has the ability to access and use the Internet; has an email address or digital signature under Article 7 of of Circular 19/2021/TT-BTC
Or a mobile phone number issued by a telecommunications company in Vietnam (in the case of an individual that has yet to be issued a digital certificate) already registered for use in transactions with the tax authority unless the taxpayer pays tax electronically as prescribed in Point dd Clause 2 of Article 4 of Circular 19/2021/TT-BTC under regulations of a bank or IPSP.
(2) Taxpayers may conduct e-tax transactions through:
- The GDT’s web portal.
- The National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal.
- Web portals of other competent authorities (except for those in Point b of this Clause) connected to the GDT’s web portal.
- T-VAN service providers accepted by GDT to connect with its web portal.
- E-payment services of banks or IPSPs for the purpose of e-tax payment.
(3) An e-tax transaction method shall be registered as follows:
- Any taxpayer that conducts e-tax transactions through the GDT’s web portal shall register e-tax transactions as prescribed in Article 10 of Circular 19/2021/TT-BTC.
- Any taxpayer that conducts e-tax transactions through National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal shall register e-tax transactions under the guidance of the system administrator.
- Any taxpayer that conducts e-tax transactions through National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal shall register e-tax transactions under the guidance of the competent authority.
- Any taxpayer that conducts e-tax transactions through a T-VAN service provider accepted by GDT to connect with its web portal shall register e-tax transactions as prescribed in Article 42 of Circular 19/2021/TT-BTC.
Within the same period of time, the taxpayer may only select to register to implement one of the tax administrative procedures specified in Point a Clause 1 Article 1 of this Circular via the GDT’s web portal, National Public Service Portal, web portal of the Ministry of Finance or a T-VAN service provider (except for the case specified in Article 9 of Circular 19/2021/TT-BTC).
- Any taxpayer that selects to pay tax electronically through the e-payment service of a bank or IPSP shall carry out registration under the guidance of such bank or IPSP.
- Any taxpayer that has registered transactions with the tax authority by electronic means shall conduct transactions with such tax authority according to Clause 1 Article 1 of this Circular by electronic means, except for the cases in Article 9 of Circular 19/2021/TT-BTC.
(4) An e-tax transaction method shall be changed as follows:
- Any taxpayer that has registered the e-tax transaction method as specified in Point b Clause 3 of Article 4 of Circular 19/2021/TT-BTC is entitled to conduct e-tax transactions adopting the method mentioned in Point a Clause 2 of Article 4 of Circular 19/2021/TT-BTC without necessarily carrying out the registration as prescribed in Point a Clause 3 of Article 4 of Circular 19/2021/TT-BTC.
- Any taxpayer that has registered the e-tax transaction method as specified in Point d Clause 3 of Article 4 of Circular 19/2021/TT-BTC shall upon changing the e-tax transaction method specified in Point a or b Clause 2 of Article 4 of Circular 19/2021/TT-BTC unregister from the e-tax transaction method as prescribed in Point d Clause 3 of Article 4 of Circular 19/2021/TT-BTC and register the e-tax transaction method as prescribed in Point a or b Clause 3 of Article 4 of Circular 19/2021/TT-BTC.
- Any taxpayer that has registered the e-tax transaction method as specified in Point c or d Clause 3 of Article 4 of Circular 19/2021/TT-BTC shall upon changing the e-tax transaction method specified in Point a or b Clause 2 of Article 4 of Circular 19/2021/TT-BTC register the e-tax transaction method as prescribed in Point a or b Clause 3 of Article 4 of Circular 19/2021/TT-BTC.
(5) Every taxpayer shall prepare and submit e-tax dossiers and e-state budget payment documents by adopting any of the following methods:
- Prepare an e-tax dossier or e-state budget payment document on the GDT’s web portal/web portal of a competent authority/through a T-VAN service provider:
+ The taxpayer shall access the GDT’s web portal/web portal of a competent authority/web portal of a T-VAN service provider and prepare the e-tax dossier or e-state budget payment document on the web portal selected, e-sign and send them to the tax authority.
+ The T-VAN service provider shall transfer the e-tax dossier or e-state budget payment document to the GDT’s web portal as prescribed in Point b Clause 1 Article 46 of Circular 19/2021/TT-BTC.
+ Regarding a tax declaration dossier, the taxpayer is entitled to select the method of preparing the tax declaration dossier with software or a support tool of the tax authority or that of the taxpayer satisfying data format standards of the tax authority; then accesses the web portal selected, e-sign and send the tax declaration dossier to the tax authority.
+ Where the taxpayer pays tax electronically through e-payment service of a bank or IPSP, such taxpayer shall access the information exchange portal of the bank or IPSP and create the state budget payment document under the guidance of the bank or IPSP. The bank or IPSP shall transfer the information about e-tax payment by the taxpayer to the GDT’s web portal as prescribed in Article 21 of Circular 19/2021/TT-BTC.
(6) Each taxpayer shall receive notifications and results of processing of their e-tax dossiers from the tax authority by electronic means through the web portal which the taxpayer selected when preparing and sending their e-tax dossiers as prescribed in Clause 5 of Article 4 of Circular 19/2021/TT-BTC, regularly check their email and messages sent to the mobile phone number registered with the tax authority, log into their e-tax transaction account on the GDT’s web portal to search, view and print decisions, notifications and documents already sent by the tax authority to the taxpayer, respond to and comply with the contents and requirements on the decisions, notifications and documents sent by the tax authority by electronic means in the same manner as physical decisions, notifications and documents of the tax authority.
The taxpayer shall bear responsibility for the cases where they fail to check or read tax authority’s notifications and documents at their e-tax transaction account, email address and messages, including where they are cannot enter the GDT’s web portal due to a technical error in the taxpayer’s infrastructure system or equipment or due to an inaccurate email address registered by the taxpayer with the tax authority.
(7) Taxpayers, tax authorities and other relevant organizations and individuals that have finished making e-tax transactions according to regulations of this Circular are not required to apply other transaction methods and are considered having completed the corresponding tax procedures under the Law on Tax Administration.
What is an e-tax transaction account in Vietnam?
Pursuant to Clause 4, Article 3 of Circular 19/2021/TT-BTC regulating “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.
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