Vietnam: Conditions for making e-transactions in taxation

According to Circular No. 110/2015/TT-BTC of the Ministry of Finance of Vietnam, a taxpayer must satisfy the following conditions to make e-transactions in taxation:

Firstly, the taxpayer has an effective digital certificate issued by a certificate authority (CA) or a competent authority and recognized by a competent authority, unless:

- The taxpayer is an individual permitted to use verification codes in case the digital certificate is yet to be issued.

- The taxpayer applies for taxpayer registration and taxpayer ID number (TIN) according to Article 19 of this Circular.

- The taxpayer pays tax electronically through bank services (Internet, mobile, ATM, POS services, and other electronic payment services) under regulations of the bank.

Secondly, the taxpayer is able to connect and use the Internet; has registered an email address, mobile phone number (if the person has not obtained a digital certificate) with the tax authority (unless the taxpayer pays tax electronically through a bank under regulations of that bank).

A taxpayer may apply for multiple digital certificates for one or multiple tax procedures; open multiple bank accounts to pay tax electronically; register a phone number or receive verification codes via messages; register an email address to receive notifications during the process of tax transactions with tax authorities. In addition, the taxpayer may register an additional email address for each tax procedure.

More details can be found in Circular No. 110/2015/TT-BTC of the Ministry of Finance of Vietnam, which takes effect from September 10, 2015.

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