Người nộp thuế chưa có tài khoản giao kết quả bóng đá trực tiếp thuế điện tử thì tra cứu thông tin giao kết quả bóng đá trực tiếp thuế điện

Shall đá bóng trực tiếp e-transaction code in e-tax transactions in Vietnam be changed?

Based on Clause 3, Article 3 ofCircular 19/2021/TT-BTCguiding e-transactions in đá bóng trực tiếp field of taxation issued by đá bóng trực tiếp Minister of Finance, đá bóng trực tiếp definition of đá bóng trực tiếp “e-Transaction Code” is a sequence of characters created according to a uniform principle, which is unique for each e-document on đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation.

Referring to regulations on đá bóng trực tiếp definition of e-transaction code in e-tax transactions, it is a sequence of characters unique to each e-document.

Thus,this means that đá bóng trực tiếp e-transaction code in e-tax transactions will not change and is unique.

If taxpayers do not have e-tax transaction accounts, how can they search for e-tax transaction information? (Image from Internet)

If taxpayers do not have e-tax transaction accounts in Vietnam, how can they search for e-tax transaction information?

Based on Clause 2, Article 34 ofCircular 19/2021/TT-BTCstipulates as follows:

Retrieving taxpayer information:

1. Taxpayers using e-tax transaction accounts access đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation to search for, view, print all information on records, documents, notifications, decisions, documents received/sent between đá bóng trực tiếp tax authorities and taxpayers; search for declaration obligations, search for obligation information according to records, documents, decisions; search for outstanding tax amount due. Information from notifications, decisions, documents of đá bóng trực tiếp tax authorities on đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation has đá bóng trực tiếp same confirming value as đá bóng trực tiếp paper documents of đá bóng trực tiếp tax authorities.

Taxpayers can search for đá bóng trực tiếp processing status of e-tax records by e-transaction code, for payment documents to đá bóng trực tiếp State Treasury, search for by “reference number”.

2. Taxpayers without e-tax transaction accounts use đá bóng trực tiếp e-transaction codes issued each time to search for information transacted with tax authorities.

3. đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation announces on đá bóng trực tiếp e-tax transaction accounts of taxpayers issued by đá bóng trực tiếp General Department of Taxation about đá bóng trực tiếp handling status of amounts payable, paid, outstanding, overpaid, exempted, reduced/written off, refunded, and still to be refunded arising in đá bóng trực tiếp previous month and đá bóng trực tiếp amounts payable, overpaid by đá bóng trực tiếp end of đá bóng trực tiếp previous month that have been recorded in đá bóng trực tiếp tax management application system.

Taxpayers without e-tax transaction accounts use đá bóng trực tiếp e-transaction codes issued each time to search for đá bóng trực tiếp information transacted with tax authorities.

Thus,taxpayers without e-tax transaction accounts use đá bóng trực tiếp e-transaction codes issued each time to search for e-tax transaction information.

What methods can taxpayersconduct e-tax transactions in Vietnam?

Based on Article 4 ofCircular 19/2021/TT-BTCstipulates as follows:

Principle 1.Taxpayers conducting e-tax transactions must have đá bóng trực tiếp ability to access and use đá bóng trực tiếp Internet, have an email address, have a digital signature as stipulated in Article 7Circular 19/2021/TT-BTCor a mobile phone number issued by a telecommunications company in Vietnam (for individuals who have not been issued a digital certificate) registered for conducting transactions with tax authorities unless taxpayers choose đá bóng trực tiếp method of e-tax payment according to đá bóng trực tiếp provisions at point d, Clause 2, Article 4Circular 19/2021/TT-BTCperformed in accordance with đá bóng trực tiếp regulations of đá bóng trực tiếp bank or intermediary payment service provider.

Principle 2.Taxpayers can choose đá bóng trực tiếp following methods to conduct e-tax transactions through:

- đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation.

- đá bóng trực tiếp national public service portal, đá bóng trực tiếp e-information portal of đá bóng trực tiếp Ministry of Finance, connected with đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation.

- đá bóng trực tiếp e-information portal of other authorized state agencies (excluding point b, this clause) connected with đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation.

- Organizations providing T-VAN services accepted by đá bóng trực tiếp General Department of Taxation to connect with đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation.

- e-payment services of banks or intermediary payment service providers to conduct e-tax payments.

Principle 3.Registering to use đá bóng trực tiếp method of e-tax transaction

- Taxpayers conducting e-tax transactions through đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation register to conduct e-tax transactions according to đá bóng trực tiếp provisions in Article 10Circular 19/2021/TT-BTC.

- Taxpayers conducting e-tax transactions through đá bóng trực tiếp national public service portal, đá bóng trực tiếp e-information portal of đá bóng trực tiếp Ministry of Finance connected with đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation register according to đá bóng trực tiếp instructions of đá bóng trực tiếp system managing agency.

- Taxpayers conducting e-tax transactions through đá bóng trực tiếp e-information portal of other authorized state agencies connected with đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation register according to đá bóng trực tiếp instructions of đá bóng trực tiếp authorized state agencies.

- Taxpayers conducting e-tax transactions through organizations providing T-VAN services accepted by đá bóng trực tiếp General Department of Taxation connected with đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation register to conduct e-tax transactions according to đá bóng trực tiếp provisions in Article 42Circular 19/2021/TT-BTC.

In đá bóng trực tiếp same period, taxpayers are only allowed to choose, register, and perform one of đá bóng trực tiếp administrative tax procedures specified at point a, Clause 1, Article 1Circular 19/2021/TT-BTCthrough đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation, đá bóng trực tiếp national public service portal, đá bóng trực tiếp e-information portal of đá bóng trực tiếp Ministry of Finance, or one T-VAN service provider (excluding đá bóng trực tiếp case stated in Article 9Circular 19/2021/TT-BTC).

- Taxpayers choosing đá bóng trực tiếp method of e-tax payment through đá bóng trực tiếp e-payment services of banks or intermediary payment service providers register according to đá bóng trực tiếp instructions of đá bóng trực tiếp bank or intermediary payment service provider.

- Taxpayers who have registered for e-transactions with tax authorities must conduct transactions with tax authorities within đá bóng trực tiếp scope stipulated in Clause 1, Article 1Circular 19/2021/TT-BTCby e-means, except for cases specified in Article 9Circular 19/2021/TT-BTC.

Principle 4.Changing đá bóng trực tiếp method of e-tax transaction

- Taxpayers registered to use đá bóng trực tiếp method of e-tax transactions according to đá bóng trực tiếp provisions at point b, Clause 3, Article 4Circular 19/2021/TT-BTCcan conduct e-tax transactions according to đá bóng trực tiếp method stipulated at point a, Clause 2, Article 4Circular 19/2021/TT-BTCwithout following đá bóng trực tiếp registration procedure stipulated at point a, Clause 3, Article 4Circular 19/2021/TT-BTC.

- Taxpayers registered to use đá bóng trực tiếp method of e-tax transactions according to đá bóng trực tiếp provisions at point d, Clause 3, Article 4Circular 19/2021/TT-BTCwhen changing đá bóng trực tiếp method of e-tax transactions according to points a or b, Clause 2, Article 4Circular 19/2021/TT-BTCmust follow đá bóng trực tiếp registration to stop using đá bóng trực tiếp method of e-tax transactions according to đá bóng trực tiếp provisions at point d, Clause 3, Article 4Circular 19/2021/TT-BTCand register to use đá bóng trực tiếp method of e-tax transactions according to đá bóng trực tiếp provisions at points a or b, Clause 3, Article 4Circular 19/2021/TT-BTC.

- Taxpayers registered to use đá bóng trực tiếp method of e-tax transactions according to points c and d, Clause 3, Article 4Circular 19/2021/TT-BTCwhen changing đá bóng trực tiếp method of e-tax transactions according to points a or b, Clause 2, Article 4Circular 19/2021/TT-BTCmust follow đá bóng trực tiếp registration procedure to use đá bóng trực tiếp method of e-tax transactions according to points a or b, Clause 3 of this Article.

Principle 5.Taxpayers prepare and send e-tax records, e-payment documents to đá bóng trực tiếp State Treasury by one of đá bóng trực tiếp following methods:

- Prepare e-tax records, e-payment documents to đá bóng trực tiếp State Treasury online on đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation/authorized state agency’s e-information portal/via organizations providing T-VAN services:

+ Taxpayers access đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation/authorized state agency’s e-information portal/organizations providing T-VAN services; prepare e-tax records, e-payment documents to đá bóng trực tiếp State Treasury online at đá bóng trực tiếp chosen e-information portal, sign electronically, and send to tax authorities.

+ Organizations providing T-VAN services are responsible for transferring e-tax records, e-payment documents to đá bóng trực tiếp State Treasury of taxpayers to đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation as stipulated in point b, Clause 1, Article 46Circular 19/2021/TT-BTC.

- Particularly for tax declarations, taxpayers are allowed to use additional methods to prepare tax declarations using software, declaration support tools provided by tax authorities or taxpayers' software that meets đá bóng trực tiếp data format standards of tax authorities; then access đá bóng trực tiếp chosen e-information portal, sign electronically, and send e-tax declarations to tax authorities.

- Particularly for e-tax payment through e-payment services of banks or intermediary payment service providers, taxpayers access đá bóng trực tiếp information exchange portal of đá bóng trực tiếp bank or intermediary payment service provider and follow đá bóng trực tiếp instructions to prepare payment documents to đá bóng trực tiếp State Treasury. Banks or intermediary payment service providers will transfer taxpayers’ e-tax payment information to đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation according to regulations in Article 21Circular 19/2021/TT-BTC.

Principle 6.Taxpayers receive notifications and results of e-tax records processed by tax authorities by e-means through đá bóng trực tiếp chosen e-information portal when preparing and sending e-tax records as stipulated in Clause 5, Article 4Circular 19/2021/TT-BTC; regularly check emails, messages via đá bóng trực tiếp phone number registered with đá bóng trực tiếp tax authorities, log into đá bóng trực tiếp e-tax transaction account on đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation to check, view, print decisions, notifications, documents sent by đá bóng trực tiếp tax authorities to taxpayers, respond and comply with đá bóng trực tiếp content, requests in đá bóng trực tiếp decisions, notifications, documents sent by đá bóng trực tiếp tax authorities by e-means just like đá bóng trực tiếp paper decisions, notifications, documents of tax authorities.

Taxpayers are solely responsible if they do not check, do not read đá bóng trực tiếp notifications, documents of đá bóng trực tiếp tax authorities at đá bóng trực tiếp e-tax transaction account and via email, phone messages even if taxpayers cannot access đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation due to technical errors related to their infrastructure, equipment, or due to incorrect email addresses registered with đá bóng trực tiếp tax authorities.

Principle 7.Taxpayers, tax authorities, and other organizations, individuals involved that have completed e-tax transactions as stipulated in this Circular do not have to perform other transaction methods and are recognized as having completed đá bóng trực tiếp corresponding tax procedures as stipulated by đá bóng trực tiếp Law on Tax Administration.

Thus,taxpayers can choose đá bóng trực tiếp following methods to conduct e-tax transactions:

[1] đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation.

[2] đá bóng trực tiếp national public service portal, đá bóng trực tiếp e-information portal of đá bóng trực tiếp Ministry of Finance connected with đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation.

[3] đá bóng trực tiếp e-information portal of other authorized state agencies (excluding point b, this clause) connected with đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation.

[4] Organizations providing T-VAN services accepted by đá bóng trực tiếp General Department of Taxation to connect with đá bóng trực tiếp e-information portal of đá bóng trực tiếp General Department of Taxation.

[5] e-payment services of banks or intermediary payment service providers to conduct e-tax payments.