Procedure for Registering for Electronic Tax Payment through Electronic Tax Transactions

Registration for Electronic Tax Transactions Regarding Procedures for Electronic Tax Payment Registration as Stipulated in Clause 5 Article 10 Circular 19/2021/TT-BTC on Electronic Transactions in the Tax Field

Specifically:

Taxpayers registering for electronic tax payment through the electronic portal of the General Department of Taxation or a T-VAN service provider must simultaneously register for the tax payment service with the bank or the intermediary payment service provider where the account is held, in accordance with the regulations of the bank or the intermediary payment service provider. Taxpayers can choose to register for electronic tax payment with one or multiple banks or intermediary payment service providers where they have transaction accounts.

The bank or intermediary payment service provider where the taxpayer has opened an account shall send a notification (according to Form No. 04/TB-TDT issued with this Circular) regarding the acceptance or non-acceptance of the electronic tax payment registration to the taxpayer through the electronic portal of the General Department of Taxation within a maximum of 03 (three) working days from the date of receipt of the taxpayer's registration.

In case of non-acceptance, the taxpayer shall rely on the notice of non-acceptance of electronic tax payment from the bank or intermediary payment service provider to complete the registration information or contact the managing tax authority, bank, or intermediary payment service provider where the account is held for guidance and support.

Sincerely,