Vietnam: What are the regulations on changing the e-tax transaction method?

Changing the e-tax transaction method in Vietnam is stipulated in Clause 4, Article 4, Circular 19/2021/TT-BTC on e-tax transactions. To be specific:

An e-tax transaction method in Vietnam shall be changed as follows:

- Any taxpayer that has registered the e-tax transaction method as specified in Point b Clause 3 of this Article is entitled to conduct e-tax transactions adopting the method mentioned in Point a Clause 2 of this Article without necessarily carrying out the registration as prescribed in Point a Clause 3 of this Article.

- Any taxpayer that has registered the e-tax transaction method as specified in Point d Clause 3 of this Article shall upon changing the e-tax transaction method specified in Point a or b Clause 2 of this Article unregister from the e-tax transaction method as prescribed in Point d Clause 3 of this Article and register the e-tax transaction method as prescribed in Point a or b Clause 3 of this Article.

- Any taxpayer that has registered the e-tax transaction method as specified in Point c or d Clause 3 of this Article shall upon changing the e-tax transaction method specified in Point a or b Clause 2 of this Article register the e-tax transaction method as prescribed in Point a or b Clause 3 of this Article.

Best regards.