Regulations on procedures for registering transactions with tax authorities by electronic means in Vietnam

Regulations on procedures for registering transactions with tax authorities by electronic means in Vietnam (Image from Internet)

Regulations on the procedures for registering transactions with tax authorities by electronic means in Vietnam

On September 16, 2024, the Minister of Finance of Vietnam issued Decision 2156/QD-BTC on the announcement of administrative procedures that have been amended and supplemented in the field of tax management within the management of the Ministry of Finance.

The Ministry of Finance of Vietnam has announced the procedures for registering transactions with the tax authorities by electronic means with the following details:

(1) Execution Process:

- Step 1. The taxpayer accesses the electronic portal of the General Department of Taxation/ the electronic portal of the competent state authority/ the portal of the T-VAN service provider organization to register for transactions/ Register changes, supplement information, digitally sign, and send to the General Department of Taxation.

For individual taxpayers who already have a tax identification number but have not been issued a digital certificate and use an electronic transaction authentication code, after registering for electronic transactions, they must go to any tax authority to present their identity card; or passport or citizen identity card to receive and activate their electronic tax transaction account.

Individual taxpayers who have registered and activated a Level 2 electronic identification account; and if the electronic identification and authentication system and the General Department of Taxation's electronic portal are connected and operational, the taxpayer can use the electronic identification account instead of presenting an identity card or passport/citizen identity card to complete the registration procedures and activate their electronic transaction account.

After completing the electronic transaction registration with the tax authorities through the General Department of Taxation's electronic portal or through the T-VAN service provider organization, the taxpayer must register with the bank where they hold an account according to the bank’s regulations (in case of registering for electronic tax payment).

- Step 2. The General Department of Taxation receives the application through the General Department of Taxation's electronic portal, checks, and processes the application through the tax authority's electronic data processing system.

(2) Method of Implementation: by electronic means through the General Department of Taxation's electronic portal; the electronic portal of the competent state authority, or through the T-VAN service provider organization.

(3) Components of the Registration Application for Transactions with the Tax Authorities by electronic means: The registration form for transactions with the tax authorities by electronic means following Form No. 01/DK-TDT issued together with Circular 19/2021/TT-BTC.

(4) Resolution Time: No later than 15 minutes after receiving the taxpayer's electronic registration application.

In case of registering for electronic tax payment: The bank where the taxpayer holds an account must send a notification of acceptance or non-acceptance of electronic tax payment registration to the taxpayer through the General Department of Taxation's electronic portal within no later than 03 (three) working days from the date of receiving the taxpayer's registration application.

(5) Subjects of Administrative Procedures: Taxpayers as defined in Article 2 of Circular 19/2021/TT-BTC guiding electronic transactions in the field of taxation who have been issued a digital certificate or electronic transaction authentication code by the tax authority’s system or the systems of relevant authorities involved in electronic transactions.

(6) Administrative Body Handling the Procedures: General Department of Taxation.

(7) Results of the Administrative Procedures: Notification of the electronic tax transaction account according to Form No. 03/TB-TDT issued together with Circular 19/2021/TT-BTC.

(8) Fees: None.

More details can be found in Decision 2156/QD-BTC dated September 16, 2024.

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