How đá bóng trực tiếp register đá bóng trực tiếp change or supplement e-tax transaction information in Vietnam?

Who is eligible đá bóng trực tiếp register for an e-tax transaction account with the tax authority in Vietnam?

Pursuant đá bóng trực tiếp the provisions at point a, clause 1, Article 10 ofCircular 19/2021/TT-BTC, it is stipulated as follows:

Registration for e-tax transactions

1. Registering for an e-tax transaction account with the tax authority through the e-portal of the General Department of Taxation.

a) Taxpayers, including agencies, organizations, and individuals who have been issued a digital certificate or individuals who have not yet been issued a digital certificate but already have a tax identification number, are eligible đá bóng trực tiếp register for an e-tax transaction account with the tax authority.

Agencies and organizations as stipulated in clause 1, Article 13 of this Circular shall carry out the procedures đá bóng trực tiếp register for an e-tax transaction account with the tax authority through the e-portal of the General Department of Taxation as per this clause after having been issued a tax identification number.

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Thus, according đá bóng trực tiếp the above regulations, taxpayers, including agencies, organizations, and individuals who have been issued a digital certificate or individuals who have not yet been issued a digital certificate but already have a tax identification number, are eligible đá bóng trực tiếp register for an e-tax transaction account with the tax authority.

How đá bóng trực tiếp register đá bóng trực tiếp change or supplement e-tax transaction information in Vietnam? (Image from the Internet)

How đá bóng trực tiếp register đá bóng trực tiếp change or supplement e-tax transaction information in Vietnam?

Pursuant đá bóng trực tiếp the provisions of Article 11 ofCircular 19/2021/TT-BTC, taxpayers shall register đá bóng trực tiếp change or supplement e-transaction information as follows:

(1)Taxpayers who have been issued an e-tax transaction account according đá bóng trực tiếp the provisions of Article 10 ofCircular 19/2021/TT-BTC, if there are changes or supplements đá bóng trực tiếp the registered e-tax transaction information with the tax authority, they are responsible for promptly updating the complete information immediately upon any changes. Taxpayers should access the e-portal of the General Department of Taxation đá bóng trực tiếp update changes or supplements đá bóng trực tiếp the registered e-tax transaction information with the tax authority (using form No. 02/DK-TDT issued withxem bóng đá trực tiếp nhà), electronically sign and send it đá bóng trực tiếp the tax authority.

No later than 15 minutes from the time of receiving the changes or supplements from the taxpayer, the e-portal of the General Department of Taxation will send a notification (using form No. 03/TB-TDT issued withxem bóng đá trực tiếp nhà) about the acceptance or non-acceptance of the registration of changes or supplements đá bóng trực tiếp the taxpayer.

(2)Taxpayers who have registered for transactions with the tax authority electronically through the e-portal of a competent state authority, if there are changes or supplements đá bóng trực tiếp the registered information, shall follow the regulations of the competent state authority.

(3)Taxpayers who have been issued an e-tax transaction account through a T-VAN service provider according đá bóng trực tiếp the provisions of Article 42 ofCircular 19/2021/TT-BTC, if there are changes or supplements đá bóng trực tiếp the registered e-tax transaction information, shall follow the provisions of Article 43 ofCircular 19/2021/TT-BTC.

(4)For changes or supplements đá bóng trực tiếp account information with the bank or intermediary payment service provider đá bóng trực tiếp make e-tax payments, taxpayers must register with the bank or intermediary payment service provider where they have an account as stipulated in clause 5, Article 10 ofCircular 19/2021/TT-BTC.

(5)Taxpayers shall register đá bóng trực tiếp change the method of e-tax transactions according đá bóng trực tiếp the provisions of clause 4, Article 4 ofCircular 19/2021/TT-BTCand Article 11 ofCircular 19/2021/TT-BTC.

What are regulations one-tax transaction methods in Vietnam?

Pursuant đá bóng trực tiếp the provisions of clause 2, Article 4 ofCircular 19/2021/TT-BTC, it is stipulated as follows:

Principles of e-tax transactions

1. Taxpayers performing e-tax transactions must have the ability đá bóng trực tiếp access and use the Internet, have an email address, a digital signature according đá bóng trực tiếp the provisions of Article 7 of this Circular or a mobile phone number issued by a telecommunications company in Vietnam (for individuals who have not been issued a digital certificate) registered for use in transactions with the tax authority, except for cases where the taxpayer chooses the method of e-tax payment according đá bóng trực tiếp the provisions of point e, clause 2 of this Article following the regulations of the bank or intermediary payment service provider.

2. Taxpayers may choose the following methods đá bóng trực tiếp perform e-tax transactions through:

a) The e-portal of the General Department of Taxation.

b) The National Public Service Portal, the e-portal of the Ministry of Finance connected đá bóng trực tiếp the e-portal of the General Department of Taxation.

c) The e-portal of other competent state authorities (except point b of this clause) connected đá bóng trực tiếp the e-portal of the General Department of Taxation.

d) T-VAN service providers approved by the General Department of Taxation đá bóng trực tiếp connect with the e-portal of the General Department of Taxation.

e) e-payment services of banks or intermediary payment service providers đá bóng trực tiếp make e-tax payments.

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Thus, pursuant đá bóng trực tiếp the above regulations, taxpayers conducting e-transactions can pay taxes through the following methods:

- The e-portal of the General Department of Taxation.

- The National Public Service Portal, the e-portal of the Ministry of Finance connected đá bóng trực tiếp the e-portal of the General Department of Taxation.

- The e-portal of other competent state authorities (except point b of this clause) connected đá bóng trực tiếp the e-portal of the General Department of Taxation.

- T-VAN service providers approved by the General Department of Taxation đá bóng trực tiếp connect with the e-portal of the General Department of Taxation.

- e-payment services of banks or intermediary payment service providers đá bóng trực tiếp make e-tax payments.