Shall taxpayers who have carried out e-transactions in taxation have to use another transaction method in Vietnam?
How many methods are there to register e-tax transactions in Vietnam?
Pursuant to Clause 3, Article 4, Circular 19/2021/TT-BTC, 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.
Shall taxpayers who have carried out e-transactions in taxation have to use another transaction method in Vietnam?
Shall taxpayers who have carried out e-transactions in taxation have to use another transaction method in Vietnam?
Pursuant to Article 8 of the Law on Tax Administration 2019, there are provisions as follows:
E-transactions in taxation
1. Taxpayers, tax authorities, state management agencies, organizations, individuals meeting requirements on e-transactions in taxation must carry out e-transactions with tax authorities as prescribed by this Law and provisions on e-transactions.
2. Taxpayers who have carried out e-transactions in taxation shall not have to use another transaction method.
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Accordingly, taxpayers who have carried out e-transactions in taxation shall not have to use another transaction method. When receiving, announcing results of settlement of tax administrative procedures to taxpayers who make e-transactions, tax authorities must confirm the completion of e-transactions to taxpayers.
after receiving notification of acceptance of the tax settlement documents, the taxpayer is not required to submit a hard copy of the tax settlement documents to the tax authority (either directly at the tax office or through postal services). During the process of reviewing the tax settlement documents, if any discrepancies or errors are found between the information provided by the taxpayer and the information held by the Tax Authority, the Tax Authority will directly contact the taxpayer to clarify the matter.
What are the principles of e-tax transactions in Vietnam?
Pursuant to Clause 1, Article 4 of Circular 19/2021/TT-BTC stipulates:
Principles of e-tax transactions
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 this Circular 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 unless the taxpayer pays tax electronically as prescribed in Point dd Clause 2 of this Article under regulations of a bank or IPSP.
Every taxpayer conducting e-tax transactions must:
- Have the ability to access and use the Internet;
- Have an email address or digital signature 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;
- For cases where the taxpayer chooses the electronic tax payment method through the electronic payment service of a bank or an intermediary payment service provider to fulfill electronic tax payment, they shall follow the regulations of the bank or the intermediary payment service provider.
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