Policy analysis IN HANOI, VIETNAM

What are the e-tax transaction methods in Vietnam?

Trần Thanh Rin

15:38, 13/04/2023

What are the e-tax transaction methods in Vietnam? - Tan Phat (Binh Thuan, Vietnam)

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What are the e-tax transaction methods in Vietnam? (Internet image)

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

1. What are the e-tax transaction methods in Vietnam?

E-tax transactions refer to transactions conducted by organizations and individuals by electronic means within the scope of Circular 19/2021/TT-BTC.

According to Clause 2, Article 4 of Circular 19/2021/TT-BTC, taxpayers may conduct e-tax transactions through:

(1) Website of the General Department of Taxation

Web portal of the General Department of Taxation refers to a web-based centralized access point provided by GDT so that taxpayers, tax authorities and other organizations and individuals conduct e-tax transactions as prescribed in Clause 1 Article 1 of this Circular.

(Clause 9, Article 3 of Circular 19/2021/TT-BTC)

(2) The National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal.

(3) Web portals of other competent authorities (except for those in Point b of this Clause) connected to the GDT’s web portal.

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.

(Clause 10, Article 3 of Circular 19/2021/TT-BTC)

(4) T-VAN service providers accepted by GDT to connect with its web portal.

T-VAN service provider refers to an intermediary prescribed in the Law on E-Transactions and accepted by GDT to connect with its web portal to provide representative services (in part or in whole) to taxpayers so that they can send, receive, store and recover e-documents; to facilitate initiation and processing of e-documents; to confirm e-transactions between the taxpayers and the tax authority.

(Clause 7 Article 3 of Circular 19/2021/TT-BTC)

(5) E-payment services of banks or IPSPs for the purpose of e-tax payment.

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.

(Clause 8, Article 3 of Circular 19/2021/TT-BTC)

Thus, there are currently 5 e-tax transaction methods in Vietnam.

2. Regulations on registration of use of e-tax transaction methods

According to Clause 3, Article 4 of Circular 19/2021/TT-BTC, an e-tax transaction method shall be registered as follows:

- Any taxpayer that conducts e-tax transactions through the GDT’s web portal shall register e-tax transactions as prescribed in Article 10 of Circular 19/2021/TT-BTC.

- Any taxpayer that conducts e-tax transactions through National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal shall register e-tax transactions under the guidance of the system administrator.

- Any taxpayer that conducts e-tax transactions through a T-VAN service provider accepted by GDT to connect with its web portal shall register e-tax transactions as prescribed in Article 42 of Circular 19/2021/TT-BTC.

Within the same period of time, the taxpayer may only select to register to implement one of the tax administrative procedures specified in Point a Clause 1 Article 1 of Circular 19/2021/TT-BTC via the GDT’s web portal, National Public Service Portal, web portal of the Ministry of Finance or a T-VAN service provider (except for the case specified in Article 9 of Circular 19/2021/TT-BTC).

- Any taxpayer that selects to pay tax electronically through the e-payment service of a bank or IPSP shall carry out registration under the guidance of such bank or IPSP.

- Any taxpayer that has registered transactions with the tax authority by electronic means shall conduct transactions with such tax authority according to Clause 1 Article 1 of Circular 19/2021/TT-BTC by electronic means, except for the cases in Article 9 of Circular 19/2021/TT-BTC.

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