Circular 19: Additional 04 concepts of e-transactions in taxation in Vietnam

Circular 19/2021/TT-BTC approved by the Ministry of Finance and will take effect from May 3, 2021. Specifically, 04 concepts of e-transactions in taxation in Vietnam are added.

Circular 19: Additional 04 concepts of e-transactions in taxation in Vietnam (Illustration)

Specifically, in Article 3 of Vietnam's Circular 19/2021/TT-BTC, the following concepts are added:

  • "payable identification (ID) number” refers to a series of characters that is generated on the tax administration system of the tax sector and unique to each tax dossier or payable of a taxpayer.
  • “bank or intermediary payment service provider” (IPSP) refers to a bank or IPSP where taxpayers make payments to the state budget under the Law on Tax Administration.

  • “web portals of competent authorities” refer to National Public Service Portal and ministerial and provincial public service portals under regulations on implementation of the single-window system in handling administrative procedures and are connected to the GDT’s web portal.

  • “information exchange portal of a bank or IPSP” refers to a system for connection and exchange of electronic information and data between a bank or IPSP with GDT for the purpose of following procedures for e-tax payment and refund and exchanging electronic information about taxpayers under the Law on Tax Administration.

In addition, Vietnam's Circular 19/2021/TT-BTC also amends a number of concepts prescribed in Vietnam's Circular 110/2015/TT-BTC (which expires on May 3, 2021) as follows:

  • e-tax transactions” refer to transactions conducted by organizations and individuals by electronic means within the scope of Circular 19/2021/TT-BTC. Previously, in Circular 110/2015/TT-BTC stated: "E-transaction in taxation means following tax procedures prescribed by the Law on Tax administration, provision of supportive services for electronic taxpayers according to Clause 1 Article 1 of this Circular."
  • “e-document” refers to information generated, sent, received or stored by electronic means when a taxpayer, tax authority or another organization or individual concerned conducts an e-tax transaction. Previously, according to Clause 2, Article 3 of Circular 110/2015/TT-BTC stipulating: "Electronic tax documents are information created, sent, received, and stored electronically to follow procedures for taxpayer registration, tax filing, tax payment, tax refund, access to information about taxpayers and notifications of tax authorities to taxpayers. Electronic documents have the same value as paper documents."


    “e-transaction code” refers to a series of characters that is generated on a uniform principle and unique to each e-document on the GDT’s web portal. (This concept is explained more briefly than the previous one)


  • “e-transaction verification code” refers to a one-time password used when a taxpayer that has not obtained a digital certificate makes an e-transaction. This password is sent from the GDT’s web portal or system of an authority concerned to the phone number or email address registered by the taxpayer with the tax authority; or is randomly generated every minute from an automatic electronic device provided by the tax or relevant authority; or is randomly generated after a period of time by an application of the tax authority or relevant authority and installed on a smartphone or tablet. (The content is amended and supplemented compared to Circular 110/2015/TT-BTC).

​As such, from May 3, 2021, concepts such as “payable identification (ID) number”; “bank or intermediary payment service provider”; “web portals of competent authorities” and “information exchange portal of a bank or IPSP” are agreed to clearly understand according to Circular 19/2021 /TT-BTC. At the same time, some previous concepts of electronic transactions in the taxation in Circular 110/2015/TT-BTC have also been amended and supplemented to be more appropriate.


17 lượt xem
Notable new policies of Vietnam to be effective as of the start of April 2023

Criteria for participating in official recruitment exams; 1 additional occupational disease covered by social insurance; requirements for credit institutions ...

Tax officials of Vietnam to stop requiring paper household registration books during administrative tax procedures

On March 24, 2023, the General Department of Taxation promulgated Official Dispatch No.

3 cases of motor vehicles eligible for exemption from inspection on the inspection line; answers to questions about update of chip-based citizen ID cards ...

  • Address: 19 Nguyen Gia Thieu, Vo Thi Sau Ward, District 3, Ho Chi Minh City
    Phone: (028) 7302 2286
Parent company: THU VIEN PHAP LUAT Ltd.
Editorial Director: Mr. Bui Tuong Vu - Tel. 028 3935 2079
P.702A , Centre Point, 106 Nguyen Van Troi, Ward 8, Phu Nhuan District, HCM City;