Can taxpayers register for e-trực tiếp bóng đá việt nam hôm nay transactions without a digital certificate in Vietnam?

Can taxpayers register for e-trực tiếp bóng đá việt nam hôm nay transactions without a digital certificate in Vietnam?

Pursuant to Clause 1, Article 10 ofCircular 19/2021/TT-BTC, the provisions are as follows:

Registration for e-trực tiếp bóng đá việt nam hôm nay transactions

1. Registration for an e-trực tiếp bóng đá việt nam hôm nay transaction account with the trực tiếp bóng đá việt nam hôm nay authorities via the web portal of the General Department of Taxation

a) Taxpayers who are agencies, organizations, individuals already issued a digital certificate or individuals without a digital certificate but having a TIN can register for an e-trực tiếp bóng đá việt nam hôm nay transaction account with the trực tiếp bóng đá việt nam hôm nay authorities.

Agencies and organizations as specified in Clause 1, Article 13 of this Circular must complete the procedures for registering for an e-trực tiếp bóng đá việt nam hôm nay transaction account with the trực tiếp bóng đá việt nam hôm nay authorities via the web portal of the General Department of Taxation following the regulations in this clause after being issued a TIN.

b) The procedure for registration and issuance of an e-trực tiếp bóng đá việt nam hôm nay transaction account with the trực tiếp bóng đá việt nam hôm nay authorities by direct e-means via the web portal of the General Department of Taxation

b.1) For taxpayers who are agencies, organizations, or individuals who have been issued a digital certificate as per regulations or taxpayers who are individuals already having a TIN without a digital certificate but use biometric authentication, the registration for e-transactions with the trực tiếp bóng đá việt nam hôm nay authorities is carried out as follows:

- Taxpayers access the web portal of the General Department of Taxation to register for e-transactions with the trực tiếp bóng đá việt nam hôm nay authorities (according to form No. 01/DK-TDT issued with this Circular), electronically sign, and send it to the web portal of the General Department of Taxation.

- The web portal of the General Department of Taxation sends a notification (according to form No. 03/TB-TDT issued with this Circular) to the taxpayer's registered email address or phone number no later than 15 minutes after receiving the taxpayer's e-transaction registration dossier:

+ In case of acceptance, the web portal of the General Department of Taxation sends information about the e-trực tiếp bóng đá việt nam hôm nay transaction account (according to form No. 03/TB-TDT issued with this Circular) to the taxpayer.

+ In case of non-acceptance, the taxpayer based on the reason for non-acceptance by the trực tiếp bóng đá việt nam hôm nay authorities in the notification (according to form No. 03/TB-TDT issued with this Circular) to complete the registration information, electronically sign and send it to the web portal of the General Department of Taxation or contact the directly managing trực tiếp bóng đá việt nam hôm nay authority for guidance and support.

- After being notified by the trực tiếp bóng đá việt nam hôm nay authorities about the issuance of the e-trực tiếp bóng đá việt nam hôm nay transaction account (main account), the taxpayer can perform e-transactions with the trực tiếp bóng đá việt nam hôm nay authorities as regulated.

- Taxpayers can use the main account issued by the trực tiếp bóng đá việt nam hôm nay authorities to carry out all e-transactions with the trực tiếp bóng đá việt nam hôm nay authorities as per the regulations in Clause 1, Article 1 of this Circular, except for the provisions in Clause 5 of this Article; simultaneously, from that main account, taxpayers can create and authorize additional accounts (up to a maximum of 10 accounts) through functions on the web portal of the General Department of Taxation to carry out individual e-trực tiếp bóng đá việt nam hôm nay transactions with the trực tiếp bóng đá việt nam hôm nay authorities.

b.2) For taxpayers who are individuals having a TIN without a digital certificate and using an e-transaction authentication code, after completing the work at point b.1 above, taxpayers go to any trực tiếp bóng đá việt nam hôm nay authority to present their identity card; or passport or citizen identification card to receive and activate the e-trực tiếp bóng đá việt nam hôm nay transaction account.

c) Taxpayers can register one official email address to receive all notifications during the e-transaction process with the trực tiếp bóng đá việt nam hôm nay authorities (this email address must be consistent with the email address registered directly with the trực tiếp bóng đá việt nam hôm nay authorities according to the stipulations in Article 13 of this Circular or the email address registered with the business registration authorities under the one-stop-shop mechanism as regulated in Articles 14 and 35 of this Circular); in addition, for each trực tiếp bóng đá việt nam hôm nay administrative procedure, taxpayers can register an additional email address to receive all notifications related to that trực tiếp bóng đá việt nam hôm nay administrative procedure.

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According to the above provisions, taxpayers registering for e-trực tiếp bóng đá việt nam hôm nay transactions without a digital certificate but having a TIN can register for an e-trực tiếp bóng đá việt nam hôm nay transaction account with the trực tiếp bóng đá việt nam hôm nay authorities.

Therefore,taxpayers registering for e-trực tiếp bóng đá việt nam hôm nay transactions without a digital certificate but having a TIN are allowed to register for the issuance of an e-trực tiếp bóng đá việt nam hôm nay transaction account.

Can taxpayers register for e-trực tiếp bóng đá việt nam hôm nay transactions without a digital certificate in Vietnam? (Image from the Internet)

What should thetaxpayer do where such taxpayer has suspended e-transactions and receive notification of TIN reactivation in Vietnam?

Pursuant to Clause 3, Article 12 ofCircular 19/2021/TT-BTC, the provisions are as follows:

- Taxpayers who have stopped e-transactions, in case the trực tiếp bóng đá việt nam hôm nay authorities notify the reactivation of the TIN, must carry out registration procedures as initial registration according to the provisions in Article 10 ofCircular 19/2021/TT-BTC.

How to register for e-trực tiếp bóng đá việt nam hôm nay payment in Vietnam?

Pursuant to Clause 5, Article 10 ofCircular 19/2021/TT-BTC, the provisions are as follows:

- Taxpayers register for e-trực tiếp bóng đá việt nam hôm nay payment via the web portal of the General Department of Taxation, the T-VAN service provider, and simultaneously register to use the trực tiếp bóng đá việt nam hôm nay payment service with the bank or payment intermediary service provider where they open the account as per the bank's or payment intermediary service provider's regulations.

- Taxpayers can choose to register for e-trực tiếp bóng đá việt nam hôm nay payment at one or multiple banks or payment intermediary service providers where they have transaction accounts.

- The bank or payment intermediary service provider where the taxpayer opens the account sends a notification (according to form No. 04/TB-TDT issued with this Circular) about the acceptance or non-acceptance of the e-trực tiếp bóng đá việt nam hôm nay payment registration to the taxpayer via the web portal of the General Department of Taxation within no more than 03 (three) working days from the date of receipt of the taxpayer's registration.

- In case of non-acceptance, the taxpayer, based on the notification of non-acceptance of e-trực tiếp bóng đá việt nam hôm nay payment by the bank or payment intermediary service provider, must complete the registration information or contact the managing trực tiếp bóng đá việt nam hôm nay authorities, bank, or payment intermediary service provider where the account is held for guidance and support.