Amendments to procedures for registering transactions with tax authorities by electronic means

Amendments to procedures for registering transactions with tax authorities by electronic means in Vietnam

The procedures for registering transactions with tax authorities by electronic meansin Vietnam are amended as follows:

- 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 to register transactions/ Register changes, supplements information, sign electronically and send to the General Department of Taxation.

For taxpayers who are individuals with tax codes but have not been issued a digital certificate and use the 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 identification card to receive and activate the electronic tax transaction account.

Taxpayers who are individuals that have registered for and activated a Level 2 electronic identification account; and the electronic identification, authentication system, and the electronic portal of the General Department of Taxation have been connected and operated, are allowed to use the electronic identification account instead of presenting an identity card or passport/citizen identification card/identification card to perform the procedure of registering, activating the electronic transaction account.

After completing the registration for electronic transactions with the tax authority as prescribed through the electronic portal of the General Department of Taxation or through the T-VAN service provider, taxpayers must register with the bank where the account is opened according to the bank's regulations (in the case of registration to make electronic tax payments).

- Step 2. The General Department of Taxation receives documents through the electronic portal of the General Department of Taxation, checks, and processes the documents through the electronic data processing system of the tax authority in Vietnam.

More details can be found in Decision 2156/QD-BTC, which takes effect in Vietnam from August 28, 2024.

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