What is the newest application for registration of changes and additions to e-transaction information in Vietnam?
What is the newest application for registration of changes and additions to e-transaction information in Vietnam?
The newest application for registration of changes and additions to e-transaction information in Vietnam is Form No. 02/DK-TDT as stipulated in the List of Forms issued with Circular 19/2021/TT-BTC.
View details and download the newest application for registration of changes and additions to e-transaction information in Vietnam Download
What is the newest application for registration of changes and additions to e-transaction information in Vietnam? (Image from the Internet)
What are the methods of conducting e-tax transactions by taxpayers in Vietnam?
Under the provisions of Article 4 of Circular 19/2021/TT-BTC on principles of e-tax transactions in Vietnam:
Principles of e-tax transactions
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2. Taxpayers may conduct e-tax transactions through:
a) The GDT’s web portal.
b) The National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal.
c) Web portals of other competent authorities (except for those in Point b of this Clause) connected to the GDT’s web portal.
d) T-VAN service providers accepted by GDT to connect with its web portal.
dd) E-payment services of banks or IPSPs for the purpose of e-tax payment.
Thus, taxpayers in Vietnam may conduct e-tax transactions through:
a) The GDT’s web portal.
b) The National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal.
c) Web portals of other competent authorities (except for those in Point b of this Clause) connected to the GDT’s web portal.
d) T-VAN service providers accepted by GDT to connect with its web portal.
dd) E-payment services of banks or IPSPs for the purpose of e-tax payment.
What are the responsibilities of tax authorities in organizing electronic information systems in Vietnam?
Under the provisions of Clause 7 Article 8 of the Law on Tax Administration 2019 on e-transactions in taxation in Vietnam:
E-transactions in taxation
7. Tax authorities organizing electronic information systems shall have the responsibility to:
a) Provide guidelines, assist taxpayers, providers of e-transaction services in taxation, banks and relevant organizations in carrying out e-transactions in taxation;
b) Develop, manage, operate the electronic tax information receipt and processing system, ensuring security, safety, confidentiality and continuation;
c) Develop information sharing systems, provide information on amount of tax paid to the state budget, on electronic tax payments by taxpayers to relevant agencies, organizations, individuals so as to process administrative procedures for taxpayers as prescribed by law;
d) Update, manage, provide information on registration of electronic tax transactions of taxpayers; verify e-transactions between taxpayers collecting organizations so as to implement administration of tax and of revenues of the state budget;
dd) Process administrative tax procedures electronically;
e) In case electronic records of taxpayers are already available in databases of tax authorities, tax authorities and tax officials shall use such data and must not request taxpayers to submit physical tax dossiers or tax payment records.
Thus, tax authorities organizing electronic information systems shall have the responsibility to:
- Provide guidelines, assist taxpayers, providers of e-transaction services in taxation, banks and relevant organizations in carrying out e-transactions in taxation;
- Develop, manage, operate the electronic tax information receipt and processing system, ensuring security, safety, confidentiality and continuation;
- Develop information sharing systems, provide information on amount of tax paid to the state budget, on electronic tax payments by taxpayers to relevant agencies, organizations, individuals so as to process administrative procedures for taxpayers as prescribed by law;
- Update, manage, provide information on registration of electronic tax transactions of taxpayers; verify e-transactions between taxpayers collecting organizations so as to implement administration of tax and of revenues of the state budget;
- Process administrative tax procedures electronically;
- In case electronic records of taxpayers are already available in databases of tax authorities, tax authorities and tax officials shall use such data and must not request taxpayers to submit physical tax dossiers or tax payment records.
