Vietnam: Regulations on suspension of transactions with the tax authority by electronic means

Suspension of transactions with the tax authority by electronic means in Vietnam is stipulated in Article 12 of Circular 19/2021/TT-BTC on e-tax transactions. To be specific:

- If the tax authority issues a notification of TIN deactivation, notification of non​-operation at the registered address under regulations of law on taxpayer registration or notification of dissolution/removal/shutdown of business registration authority under regulations of law on business registration and cooperative registration, right within the day on which the status of TIN deactivation is updated, the web portal of the General Department of Taxation in Vietnam shall suspend e-tax administrative procedures and at the same time send a notification (Form No. 03/TB-TĐT enclosed herewith) of suspension of e-transactions to the taxpayer as prescribed in Clause 2 Article 5 of this Circular, T-VAN service provider and bank or IPSP concerned in the case of suspension of e-tax transactions.

- From the time the e-tax transactions are suspended, the taxpayer is not allowed to follow e-tax administrative procedures under Clause 1 Article 1 of this Circular. The taxpayer is entitled to search information about the previous e-transactions on the web portal of the General Department of Taxation in Vietnam, web portal of the competent authority and T-VAN service provider by using the issued e-tax transaction account or e-tax transaction code until the period of archiving of the electronic document expires.

- Where the taxpayer has suspended e-transactions, if the tax authority issues a notification of TIN reactivation, such taxpayer must follow the same procedures for e-transaction registration as those for the first e-transaction registration as prescribed in Article 10 of this Circular.

Sincerely.