Guidelines for Individuals to File Taxes through the eTax Mobile Application in the Quickest Way? Target by 2030: 90% of Individuals Filing Taxes Electronically?
Goals by 2030: 90% of Individuals to Submit Taxes Electronically?
Below are the goals set in the Tax System Reform Strategy by 2030, approved by the Government of Vietnam in Decision 508/QD-TTg in 2022. To be specific:
By 2030
- The satisfaction level of taxpayers with the tax authorities' service reaches at least 95%.
- 100% of the Law on Tax Administration and guiding documents, related legislative documents are supplemented or newly issued as per plan.
- The rate of taxpayer support conducted via electronic methods reaches at least 90%.
- The rate of taxpayer registration documents processed online at levels 3 and 4 by tax authorities out of the total received documents reaches at least 90%.
- The rate of electronic tax filing, payment, refund, exemption, and reduction methods for enterprise and organization taxpayers reaches at least 98%; for individuals, at least 90%.
- The rate of tax exemption, reduction, and refund documents of taxpayers processed and returned by tax authorities on time reaches at least 98%.
- The total tax debt rate as of December 31 each year compared to the total tax and other state budget collection within the year does not exceed 7% (with a striving goal to keep the delinquency rate for taxes and fees below 5% of the total state budget collection). The debt collection rate reaches at least 90% of collectible debts transferred from December 31 of the preceding year.
- Develop an integrated, centralized information technology system that meets 100% of the needs for collecting, processing, storing, and exploiting data for tax management and command operations by tax authorities, providing electronic services to taxpayers; 100% electronic tax filing, payment information processed within 24 hours; 100% electronic tax payments recorded in real-time; 100% of taxpayers are assigned accounts to look up tax obligations and pay taxes electronically via smart mobile devices.
The information technology system must meet the remote access handling requirements for 98% of officials with functions and tasks to perform work outside of tax authority offices.
Guideline for individuals to submit taxes quickly via the eTax Mobile app? Goal by 2030: 90% of individuals to submit taxes electronically? (Image from the internet)
How to Register an Account on the eTax Mobile App?
In Official Dispatch 9686/CTTPHCM-HKDCN in 2022, it guides taxpayers to register an account on the eTax Mobile app as follows:
- On the Login screen, taxpayers select [Register Now], then choose Register Account in the Individual section.
- Taxpayers fill in the registration information and submit it to the system:
+ If the taxpayer chooses authentication via a bank, they log in using the account sent by the system via the taxpayer's email or phone message.
+ If the taxpayer does not choose bank authentication, they can go to any tax authority, present their ID/CCC or they can submit the Electronic Tax Transaction Account Registration Form through a payment organization or a multi-ward tax team.
- After receiving the activation code on the system, the application will create an account and send it to the taxpayer via a message to the phone number registered with the tax authority.
Latest Guidelines for Individuals to Submit Taxes via the eTax Mobile App?
In Official Dispatch 4899/TCT-CNTT in 2021, the General Department of Taxation guides the implementation of the eTax app on mobile device platforms (eTax Mobile) for individual taxpayers using the IOS and Android platforms, supporting tax submission through connected banks. The General Department of Taxation continues to expand implementation to other banks based on their needs.
To be specific, the process for individual electronic tax payment is as follows:
Step 1: The taxpayer logs into the eTax Mobile app.
Step 2: The taxpayer looks up payment information and selects the payment amount to be paid.
Step 3: The eTax Mobile app processes the information query and checks:
- If there is a payment, eTax Mobile app displays the corresponding information with the query condition:
+ If looking up by file number, the payment information includes: Tax code, name of the taxpayer, file code, decision number, amount, state treasury account code, administrative area code (budget collection area).
+ If looking up by tax code, the payment information includes: Tax code, taxpayer name, payment content, payable amount, currency type, state budget account name, sub-item code, tax authority management code, administrative area code, state treasury accounting code.
- If there is no payment information, eTax Mobile app notifies the taxpayer.
Step 4: The taxpayer checks the information, confirms agreement to pay taxes.
The taxpayer can correct the payment amount compared to the query result, except in cases of automobile, motorcycle registration tax payment, where the payment amount must match the payable amount specified by the General Department of Taxation.
Step 5: The taxpayer selects the commercial bank (hereafter referred to as the payment bank) to make the payment.
The payment bank checks and debits the taxpayer's account:
- If the taxpayer's account balance is insufficient to perform the transaction, the payment bank displays a notification on the interface screen.
- If the taxpayer’s account balance is sufficient for the transaction, the payment bank debits the account and sends the transaction result to the taxpayer. Within no more than 05 minutes, the payment bank must send a successful NSNN payment voucher with the digital signature of the bank to the taxpayer and simultaneously transmit the NSNN payment voucher information to the eTax Mobile app.
The NSNN payment voucher follows form C1-02/NS provided in Decree 11/2020/ND-CP dated January 20, 2020, of the Government of Vietnam about administrative procedures in the field of State Treasury; the content on the voucher follows the principles stated in Circular 84/2016/TT-BTC dated June 17, 2016, by the Ministry of Finance guiding the procedure for state budget collection of taxes and domestic revenues.
Regarding the handling of NSNN payment information by the eTax mobile system:
Step 6: The payment bank transfers the NSNN collected amount to the state treasury account at the trusted commercial bank (NHUNT). If the payment bank has transmitted the NSNN payment voucher information to the General Department of Taxation, the payment bank will not refund the money. Error handling is carried out according to the agreement between the General Department of Taxation and the banks.
Step 7: The payment bank, based on the NSNN payment vouchers transmitted to the General Department of Taxation’s portal, transmits the NSNN payment voucher information to the NHUNT.
The information transmitted from the payment bank to the NHUNT must be complete and consistent with the information transmitted from the General Department of Taxation to the payment bank.
Step 8: The payment bank prints the recovery voucher, signs, stamps according to the taxpayer's request (if requested).
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