Instructions for registration of e-tax transactions in Vietnam

Instructions for registration of e-tax transactions in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

Instructions for registration of e-tax transactions in Vietnam according to Circular 19/2021/TT-BTC

According to Article 10 of Circular 19/2021/TT-BTC regulations on registration of e-tax transactions in Vietnam as follows:

(1) Apply for an e-tax transaction account with a tax authority through the GDT’s web portal

(1.1) The taxpayer that is an authority, organization or individual that has been issued with a digital certificate or an individual that has not had a digital certificate but has had a TIN is entitled to apply for an e-tax transaction account with a tax authority.

The authority or organization specified in Clause 1 Article 13 of Circular 19/2021/TT-BTC shall follow procedures for applying for the e-tax transaction account with the tax authority through the GDT’s web portal as prescribed in this Clause after being issued with a TIN.

(1.2) Procedures for applying for and issuing an e-tax transaction account by electronic means through the GDT’s web portal

- For taxpayer that is an authority, organization or individual that has been issued with a digital certificate or an individual that has had a TIN but has not been issued with a digital certificate but uses the biometric authentication, the registration of e-transactions with the tax authority shall be carried out as follows:

+ The taxpayer shall access the GDT’s web portal to register transactions with the tax authority by electronic means (Form No. 01/ĐK-TĐT enclosed herewith), e-sign and send the application form to the GDT’s web portal.

+ The GDT’s web portal shall send a notification (Form No. 03/TB-TĐT enclosed herewith) to the email address or phone number registered by the taxpayer within 15 minutes after the application form is received:

++ In the case of acceptance, the GDT’s web portal send information about the e-tax transaction account (Form No. 03/TB-TĐT enclosed with Circular 19/2021/TT-BTC) to the taxpayer.

++ In the case of non-acceptance, the taxpayer shall rely on the reason for non-acceptance provided by the tax authority in the notification (Form No. 03/TB-TĐT enclosed with Circular 19/2021/TT-BTC) to complete the registered information, e-sign and send it to the GDT’s web portal or contact the supervisory tax authority for instructions and assistance.

+ After being issued with the e-tax transaction account (main account), the taxpayer is entitled to conduct e-transactions with the tax authority as prescribed.

+ If the taxpayer is entitled to use the main account issued by the tax authority to conduct all e-transactions with the tax authority as prescribed in Clause 1 Article 1 of Circular 19/2021/TT-BTC, except for the regulations in Clause (5); and from that main account, the taxpayer may generate and grant privileges to one or more (no more than 10 (ten)) sub-accounts via the GDT’s web portal to conduct each e-tax transaction with the tax authority.

- If an individual taxpayer has had a TIN but has not been issued with a digital certificated and uses the e-transaction verification code, he/she after performing the tasks mentioned in Point b.1 above shall go to any tax authority and present his/her ID card; or passport or Citizen ID card to receive and activate the e-tax transaction account.

(1.3) If the taxpayer reserves the right to register one official email address to receive all notifications in the process of conducting e-transactions with the tax authority (this email address must be consistent with the email address registered with the tax authority as prescribed in Article 13 of Circular 19/2021/TT-BTC or the email address registered with the business registration authority through the single-window system as prescribed in Articles 14 and 35 of Circular 19/2021/TT-BTC), and also reserves the right to register an additional email address for each tax administrative procedure to receive all notifications related to such tax administrative procedure.

(2) Register transactions with a tax authority by electronic means through the web portal of a competent authority connected to the web portal of the General Department:

(2.1) Register transactions with the tax authority by electronic means through the National Public Service Portal and the web portal of the Ministry of Finance:

- If the taxpayer registers e-tax transactions through National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal, the regulations of the system administrator shall be complied with.

- If the taxpayer has not had an e-tax transaction account on the GDT’s web portal, such taxpayer shall declare the following information: taxpayer’s name; TIN; address; information about the tax agent (name, TIN and tax agent contract); information about registration of digital certificate used for e-tax transactions (for the authority, organization and individual issued with a digital certificate); information about registration of bank account serving e-tax payment procedures (for the authority, organization and individual issued with a digital certificate); official email address for receipt of all notifications during e-transactions with the tax authority; other email address corresponding to each tax administrative procedure; phone number (if the taxpayer is an authority or organization)/Mobile phone number (if the taxpayer is an individual); then e-sign and send the application form to the tax authority.

The GDT’s web portal shall update the registered information via the National Public Service Portal or web portal of the Ministry of Finance and send information about the additional e-tax transaction account (Form No. 03/TB-TĐT enclosed with Circular 19/2021/TT-BTC) to the taxpayer so that such taxpayer can carry out transactions directly on the GDT’s web portal.

(2.2) Register transactions with a tax authority by electronic means through the web portal of a competent authority (except for the case specified in Point a of this Clause):

If the taxpayer has had the competent authority's account (except for the case specified in Point (2.1)) and wishes to conduct e-tax transactions, such taxpayer shall carry out registration as prescribed in Clause (1).

(3) Register transactions with the tax authority by electronic means through a T-VAN service provider: the taxpayer shall carry out registration as prescribed in Article 42 of Circular 19/2021/TT-BTC.

(4) If an individual taxpayer conducts e-tax transactions separately, he/she is not required to follow procedures for registering e-transactions with the tax authority as prescribed in Clause (1); if the e-transaction is registered each time a tax transaction is conducted, except where the taxpayer has registered and obtained an e-tax transaction account and an obligation to declare tax or pay tax arises each time a tax transaction is conducted, he/she shall use the account provided by the tax authority to conduct transactions.

(5) Procedures for registration of e-tax payment:

If a taxpayer registers e-tax payment through the GDT’s web portal or the T-VAN service provider, such taxpayer is also required to register the tax payment service with the bank or IPSP where their account is opened under regulations of such bank or IPSP. The taxpayer is entitled to select to register e-tax payment at one or multiple banks or IPSPs where their account is opened.

The bank or IPSP where the taxpayer opens their account shall send a notification (Form No. 04/TB-TĐT enclosed with Circular 19/2021/TT-BTC) of acceptance or non-acceptance of e-tax payment registration to the taxpayer through the GDT’s web portal within 03 (three) working days from the date on which the taxpayer’s registration form is received.

In the case of non-acceptance, the taxpayer shall rely on the notification of non-acceptance of e-tax payment given by the bank or IPSP to complete the registered information or contact the supervisory tax authority for instructions and assistance.

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