Vietnam: Supplementing regulations on registering for electronic tax transaction accounts with the tax authorities through the Electronic Information Portal of the General Department of Taxation

Supplementing regulations on registering for electronic tax transaction accounts with the tax authorities through the Electronic Information Portal of the General Department of Taxation

Specifically, Article 1 of Circular 46/2024/TT-BTC of the Ministry of Finance of Vietnam has supplemented point b.3 into clause 1, Article 10 of Circular 19/2021/TT-BTC on the registration for issuance of electronic tax transaction accounts with tax authorities via the General Department of Taxation's electronic information portal as follows:

For individual taxpayers who have registered and activated level 2 electronic identification accounts as stipulated in clause 2, Article 14, clause 2, Article 15, and Article 18 of Decree 59/2022/ND-CP dated September 5, 2022 by the Government of Vietnam on electronic identification and authentication; and at the same time, the electronic identification, authentication system, and the General Department of Taxation's electronic information portal have been connected and operational, individual taxpayers can use the electronic identification account instead of presenting a citizen's identity card, passport, or personal identification/citizen identification card to continue performing the registration procedure for electronic tax transaction accounts with the tax authorities electronically following the steps of point b.1, clause 1, Article 10 of Circular 19/2021/TT-BTC; the request to activate the electronic transaction account for individual taxpayers will be sent via the registered phone number or registered email.

Circular 46/2024/TT-BTC also revised regulations on the initial taxpayer registration dossier when taxpayer registration is electronic with tax authorities at point b, clause 1, Article 13 of Circular 19/2021/TT-BTC, specifically as follows:

The General Department of Taxation's electronic information portal will receive, match information, and send the Notification of electronic taxpayer registration receipt (according to form No. 01-1/TB-TDT issued with Circular 19/2021/TT-BTC) to the taxpayer no later than 15 minutes from receiving the taxpayer's registration dossier at the email address or phone number registered with the tax authority, clearly stating the time and place to return the results.

More details can be found in Circular 46/2024/TT-BTC of the Ministry of Finance of Vietnam, effective from August 28, 2024.

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