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How many sub-accounts are allowed to be opened for an e-trực tiếp bóng đá hôm nay in Vietnam?

According to Clause 4, Article 3 ofCircular 19/2021/TT-BTCon an e-trực tiếp bóng đá hôm nay:

“E-trực tiếp bóng đá hôm nay” refers to the username and password given by the tax authority to a taxpayer to log into the GDT’s web portal to make e-tax transactions.

E-trực tiếp bóng đá hôm nay includes 01 (one) main account and no more than 10 (ten) sub-accounts. The main account is provided by the tax authority to a taxpayer as prescribed in Article 10 of this Circular. The sub-accounts are registered by the taxpayer via the main account to grant privileges to make e-tax transactions by each service.”

Thus,an e-trực tiếp bóng đá hôm nay can open a maximum of 10 sub-accounts.

How many sub-accounts are allowed to be opened for an e-trực tiếp bóng đá hôm nay in Vietnam? (Image from the Internet)

Are notifications from tax authorities in Vietnamsent to the e-trực tiếp bóng đá hôm nay?

Based on Clause 2, Article 5 ofCircular 19/2021/TT-BTC:

Sending notifications, decisions, and electronic documents from trực tiếp bóng đá hôm nay authorities

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2. The trực tiếp bóng đá hôm nay authority shall send decisions, notifications, and other documents to the taxpayer by electronic means as follows:

a) Decisions, notifications, and other electronic documents from the tax authority shall be sent to the taxpayer’s e-trực tiếp bóng đá hôm nay on the General Department of Taxation's electronic portal and the taxpayer’s registered email address as stipulated at Point c, Clause 1, Article 10 of this Circular.

For individual taxpayers who register to receive results via mobile phone, the trực tiếp bóng đá hôm nay authority shall send a message to notify the taxpayer via the registered mobile phone number about the decisions, notifications, and documents.

b) In case the taxpayer registers and conducts electronic transactions through the electronic portal of a competent state authority, the trực tiếp bóng đá hôm nay authority shall send them to the electronic portal of the competent state authority for the state authority to send to the taxpayer.

c) In case the taxpayer performs administrative procedures through the “one-stop, inter-agency” mechanism and electronic transactions through the electronic portal of a competent state authority, the trực tiếp bóng đá hôm nay authority shall send them to the electronic portal of the competent state authority for the state authority to send to the taxpayer.

d) In case the taxpayer registers and conducts electronic transactions through the T-VAN service provider, the tax authority shall send them to the information exchange system of the T-VAN service provider for the T-VAN service provider to send to the taxpayer, and simultaneously to the taxpayer’s e-trực tiếp bóng đá hôm nay on the General Department of Taxation's electronic portal.

đ) In case the taxpayer authorizes a trực tiếp bóng đá hôm nay procedure service provider (hereinafter referred to as a "trực tiếp bóng đá hôm nay agent") to conduct electronic trực tiếp bóng đá hôm nay transactions as stipulated in the Law on trực tiếp bóng đá hôm nay Administration, the trực tiếp bóng đá hôm nay authority shall comply with point a of this clause, and also send to the trực tiếp bóng đá hôm nay agent’s registered email address.

e) In case organizations or individuals declare and pay taxes on behalf of other entities according to Clause 5, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government of Vietnam detailing several provisions of the Law on Tax Administration (hereinafter referred to as Decree No. 126/2020/ND-CP), the tax authority shall send documents to the email address of the entity declaring on behalf; if the taxpayer has an e-trực tiếp bóng đá hôm nay on the General Department of Taxation's electronic portal, it will also be sent to the taxpayer’s email address.

g) Decisions, notifications, and other documents from the trực tiếp bóng đá hôm nay authority that have been sent to the taxpayer through the General Department of Taxation's electronic portal, the electronic portal of a competent state authority, or the T-VAN service provider shall be stored on the General Department of Taxation's electronic portal.

h) The taxpayer can use the e-trực tiếp bóng đá hôm nay provided by the General Department of Taxation's electronic portal to look up decisions, notifications, and other documents from the tax authority that have been sent to the taxpayer through the General Department of Taxation's electronic portal, the electronic portal of a competent state authority, or the T-VAN service provider.

Thus, notifications from the tax authority, specifically (decisions, notifications, and other electronic documents), will be sent to the taxpayer’s e-trực tiếp bóng đá hôm nay.

*Note: These notifications will be sent to the taxpayer on the General Department of Taxation's electronic portal and the taxpayer's registered email address with the trực tiếp bóng đá hôm nay authority.

Is it permissible to use the e-trực tiếp bóng đá hôm nay accountto lookup taxpayer information in Vietnam?

Based on Clause 1, Article 34 ofCircular 19/2021/TT-BTC:

Lookup taxpayer information:

1. The taxpayer uses the e-trực tiếp bóng đá hôm nay to access the General Department of Taxation's electronic portal to lookup, view, and print all information about records, vouchers, notifications, decisions, and documents received/sent between the tax authority and the taxpayer; lookup declaration obligations, lookup information on obligations according to records, vouchers, and decisions; lookup the remaining tax payable. The information in notifications, decisions, and documents from the tax authority on the General Department of Taxation's electronic portal has the same validity as paper documents from the tax authority.

Taxpayers can lookup the electronic trực tiếp bóng đá hôm nay record processing status according to the electronic transaction code, and for state budget payment vouchers, lookup using the “reference number”.

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Thus, according to the above regulations, the e-trực tiếp bóng đá hôm nay can completely be used to access lookup taxpayer information.

Additionally, it can be used to view other information such as lookup, view, and print all information on records, vouchers, notifications, decisions, and documents received/sent between the trực tiếp bóng đá hôm nay authority and the taxpayer.