Regulations on e-transactions in taxation in Vietnam

I have heard about electronic tax transactions. What are the regulations on e-transactions in taxation in Vietnam? – Ngoc Tan (Binh Phuoc, Vietnam)

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Regulations on e-transactions in taxation in Vietnam (Internet image)

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

1. What are e-tax transactions?

According to Clause 1, Article 3 of Circular 19/2021/TT-BTC, “e-tax transactions” refer to transactions conducted by organizations and individuals by electronic means within the scope of Circular 19/2021/TT-BTC.

2. Regulations on e-transactions in taxation in Vietnam

- Taxpayers, tax authorities, state management agencies, organizations, individuals meeting requirements on e-transactions in taxation must carry out e-transactions with tax authorities as prescribed by this Law and provisions on e-transactions in Vietnam.

- Taxpayers who have carried out e-transactions in taxation shall not have to use another transaction method.

- When receiving, announcing results of settlement of tax administrative procedures to taxpayers who make e-transactions, tax authorities must confirm the completion of e-transactions to taxpayers, ensuring the rights of taxpayers as prescribed in Article 16 of the Law on Tax Administration 2019.

- Taxpayers must comply with requirements from tax authorities announced via electronic notifications, decisions and documents in the same way as via physical notifications, decisions and documents in Vietnam.

- Electronic records used in e-transactions must have electronic signatures in accordance with provisions on e-transactions.

- Agencies and organizations whose electronic information is shared with tax authorities must use electronic records during transactions with tax authorities; use electronic records issued by tax authorities to settle administrative procedures for taxpayers and shall not request physical records from taxpayers.

- Tax authorities organizing electronic information systems shall have the responsibility to:

= Provide guidelines, assist taxpayers, providers of e-transaction services in taxation, banks and relevant organizations in carrying out e-transactions in taxation;

= Develop, manage, operate the electronic tax information receipt and processing system, ensuring security, safety, confidentiality and continuation;

= Develop information sharing systems, provide information on amount of tax paid to the state budget, on electronic tax payments by taxpayers to relevant agencies, organizations, individuals so as to process administrative procedures for taxpayers as prescribed by law;

= Update, manage, provide information on registration of electronic tax transactions of taxpayers; verify e-transactions between taxpayers collecting organizations so as to implement administration of tax and of revenues of the state budget;

= Process administrative tax procedures electronically;

= In case electronic records of taxpayers are already available in databases of tax authorities, tax authorities and tax officials shall use such data and must not request taxpayers to submit physical tax dossiers or tax payment records.

(Article 8 of the Law on Tax Administration 2019)

Diem My

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