Shall e-tax transactions be conducted while waiting for bóng đá hôm nay trực tiếp issuance of a digital certificate in Vietnam?
Shalle-tax transactions be conducted while waiting for bóng đá hôm nay trực tiếp issuance of a digital certificate in Vietnam?
Based on Clause 1, Article 7 ofCircular 19/2021/TT-BTCguiding e-transactions in bóng đá hôm nay trực tiếp field of taxation issued by bóng đá hôm nay trực tiếp Minister of Finance, it is stipulated as follows:
e-signing in e-tax transactions
1. Taxpayers conducting e-tax transactions must use a valid digital certificate issued by a public digital signature authentication service provider, or by a competent state agency, or recognized by a competent state agency for signing digital tax documents and tax records, except for bóng đá hôm nay trực tiếp following cases:
a) bóng đá hôm nay trực tiếp taxpayer is an individual who has a tax code but has not been issued a digital certificate.
b) bóng đá hôm nay trực tiếp taxpayer is registering for a taxpayer identification for bóng đá hôm nay trực tiếp first time and is assigned a tax code as stipulated in Clause 1, Article 13 of this Circular.
c) bóng đá hôm nay trực tiếp taxpayer chooses bóng đá hôm nay trực tiếp method of e-tax payment prescribed at Point đ, Clause 2, Article 4 of this Circular, following bóng đá hôm nay trực tiếp regulations of bóng đá hôm nay trực tiếp bank or service provider of intermediary payment services.
2. Registration for bóng đá hôm nay trực tiếp use of digital certificates and mobile phone numbers to conduct e-transactions in bóng đá hôm nay trực tiếp field of taxation
a) Taxpayers can register one or multiple digital certificates to conduct e-tax transactions; multiple digital certificates may be used for one tax administration procedure.
b) Before using a digital certificate to make e-tax transactions, bóng đá hôm nay trực tiếp taxpayer must register bóng đá hôm nay trực tiếp digital certificate with bóng đá hôm nay trực tiếp tax authority.
c) For individuals mentioned at point a, Clause 1 of this Article, they can register a single mobile phone number to receive authentication codes for e-transactions via “text messages” on each e-transaction with bóng đá hôm nay trực tiếp tax authorities.
d) For taxpayers as stipulated at point b, Clause 1 of this Article, they can register a single mobile phone number belonging to an individual or an individual as bóng đá hôm nay trực tiếp legal representative of an organization to receive e-transaction authentication codes via “text messages” when e-filing bóng đá hôm nay trực tiếp first taxpayer registration to bóng đá hôm nay trực tiếp tax authority.
Therefore, bóng đá hôm nay trực tiếp principle is that taxpayers must use a valid digital certificate or a digital signature recognized by a competent state agency for tax records when conducting e-tax transactions. However, if a digital certificate is not yet available (including bóng đá hôm nay trực tiếp time of application), transactions can still be conducted if bóng đá hôm nay trực tiếp individual already has a tax code or in other cases specified in Clause 1 mentioned above.
Shall e-tax transactions be conducted while waiting for bóng đá hôm nay trực tiếp issuance of a digital certificate in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)
How to use digital signatures and authentication when performing e-tax transactions with bóng đá hôm nay trực tiếp tax authority without a digital certificate in Vietnam?
Based on Point c, Clause 4, Article 7 ofCircular 19/2021/TT-BTCguiding e-transactions in bóng đá hôm nay trực tiếp field of taxation issued by bóng đá hôm nay trực tiếp Minister of Finance, it is stipulated as follows:
e-signing in e-tax transactions
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4. Use of digital signatures and e-transaction authentication for taxpayers:
a) Taxpayers must use digital signatures via bóng đá hôm nay trực tiếp digital certificate prescribed in Clause 1 and Point a, Point b, Clause 2 of this Article to sign bóng đá hôm nay trực tiếp digital documents of bóng đá hôm nay trực tiếp taxpayer when transacting with bóng đá hôm nay trực tiếp tax authority electronically.
b) If bóng đá hôm nay trực tiếp taxpayer signs a tax procedure service contract with a tax agent, bóng đá hôm nay trực tiếp tax agent will use their digital certificate to sign on bóng đá hôm nay trực tiếp taxpayer's digital documents when transacting with bóng đá hôm nay trực tiếp tax authority electronically.
c) If bóng đá hôm nay trực tiếp taxpayer is an individual conducting e-tax transactions with bóng đá hôm nay trực tiếp tax authority but has not been issued a digital certificate:
c.1) They are allowed to use an e-transaction authentication code sent by bóng đá hôm nay trực tiếp e-portal of bóng đá hôm nay trực tiếp General Department of Taxation or systems related to e-transactions via “text message” to bóng đá hôm nay trực tiếp registered phone number, or via bóng đá hôm nay trực tiếp taxpayer's registered email address with bóng đá hôm nay trực tiếp tax authority or bóng đá hôm nay trực tiếp systems related to e-transactions (hereafter referred to as SMS OTP);
c.2) Alternatively, they can use an e-transaction authentication code generated randomly every minute from an automatic e-device provided by bóng đá hôm nay trực tiếp tax authority or a related authority (hereafter referred to as Token OTP);
c.3) Alternatively, they can use an e-transaction authentication code self-generated randomly after a certain period by an application from bóng đá hôm nay trực tiếp tax authority or a related authority and installed on a smartphone, tablet (hereafter referred to as Smart OTP).
c.4) Or biometric authentication as prescribed in Decree No. 165/2018/ND-CP.
Therefore, if a taxpayer is an individual conducting e-tax transactions with bóng đá hôm nay trực tiếp tax authority but has not been issued a digital certificate, they can undertake activities specified at Point c, Clause 4 above, such as using an e-transaction authentication code sent by bóng đá hôm nay trực tiếp e-portal of bóng đá hôm nay trực tiếp General Department of Taxation or systems related to e-transactions via “text message” to bóng đá hôm nay trực tiếp registered phone number, or via bóng đá hôm nay trực tiếp taxpayer's registered email address with bóng đá hôm nay trực tiếp tax authority or bóng đá hôm nay trực tiếp systems related to e-transactions (hereafter referred to as SMS OTP).
What are regulations on bóng đá hôm nay trực tiếp time for submitting e-tax documents and e-tax payments in Vietnam
Based on Clause 1, Article 8 ofCircular 19/2021/TT-BTC, bóng đá hôm nay trực tiếp determination method of bóng đá hôm nay trực tiếp time for taxpayers to submit e-tax documents, e-tax payments and bóng đá hôm nay trực tiếp time for tax authorities to send notices, decisions, documents to taxpayers are as follows:
- Time for submitting e-tax documents, e-tax payments
a) Taxpayers can conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including rest days, holidays, and Tet. bóng đá hôm nay trực tiếp time for a taxpayer to file a document is considered to be within a day if bóng đá hôm nay trực tiếp document is successfully signed and sent from 00:00:00 to 23:59:59 of bóng đá hôm nay trực tiếp day.
b) bóng đá hôm nay trực tiếp time to confirm bóng đá hôm nay trực tiếp submission of e-tax documents is determined as follows:
b.1) For e-taxpayer registration documents: it is bóng đá hôm nay trực tiếp day when bóng đá hôm nay trực tiếp tax authority's system receives bóng đá hôm nay trực tiếp document and it is recorded in bóng đá hôm nay trực tiếp Notice of Receipt of bóng đá hôm nay trực tiếp e-Taxpayer Registration Document sent to bóng đá hôm nay trực tiếp taxpayer (as per Form No. 01-1/TB-TDT attached to this Circular).
b.2) For tax declaration documents (except for tax declaration documents where bóng đá hôm nay trực tiếp tax authority calculates bóng đá hôm nay trực tiếp tax and notifies bóng đá hôm nay trực tiếp tax payment according to Article 13 of Decree No. 126/2020/ND-CP): it is bóng đá hôm nay trực tiếp day when bóng đá hôm nay trực tiếp tax authority's system receives bóng đá hôm nay trực tiếp document and it is recorded in bóng đá hôm nay trực tiếp Notice of Receipt of bóng đá hôm nay trực tiếp e-Tax Declaration Document sent to bóng đá hôm nay trực tiếp taxpayer (as per Form No. 01-1/TB-TDT attached to this Circular) if bóng đá hôm nay trực tiếp tax declaration document is accepted by bóng đá hôm nay trực tiếp tax authority in bóng đá hôm nay trực tiếp Notice of Acceptance of bóng đá hôm nay trực tiếp e-Tax Declaration Document sent to bóng đá hôm nay trực tiếp taxpayer (as per Form No. 01-2/TB-TDT attached to this Circular).
For tax declaration documents that include attached documents submitted directly or sent via postal service: bóng đá hôm nay trực tiếp time to confirm submission of tax declaration documents is calculated according to bóng đá hôm nay trực tiếp date when bóng đá hôm nay trực tiếp taxpayer completes bóng đá hôm nay trực tiếp full submission of documents as prescribed.
b.3) For documents not covered at Point b.1, b.2 above: it is bóng đá hôm nay trực tiếp day when bóng đá hôm nay trực tiếp tax authority's system receives bóng đá hôm nay trực tiếp document and it is recorded in bóng đá hôm nay trực tiếp Notice of Acceptance of bóng đá hôm nay trực tiếp e-Document sent to bóng đá hôm nay trực tiếp taxpayer (as per Form No. 01-2/TB-TDT attached to this Circular).
b.4) bóng đá hôm nay trực tiếp time to confirm bóng đá hôm nay trực tiếp submission of e-tax documents mentioned in this clause is bóng đá hôm nay trực tiếp basis for bóng đá hôm nay trực tiếp tax authority to determine bóng đá hôm nay trực tiếp time of submission of tax documents; calculate bóng đá hôm nay trực tiếp delay in bóng đá hôm nay trực tiếp submission of tax documents or calculate bóng đá hôm nay trực tiếp time to resolve tax documents according to bóng đá hôm nay trực tiếp provisions of bóng đá hôm nay trực tiếp Law on Tax Administration, guiding documents, and bóng đá hôm nay trực tiếp regulations in this Circular.
c) bóng đá hôm nay trực tiếp day of e-tax payment is determined according to bóng đá hôm nay trực tiếp provisions of Clause 1, Article 58 of bóng đá hôm nay trực tiếp Law on Tax Administration.
- bóng đá hôm nay trực tiếp time for bóng đá hôm nay trực tiếp tax authority to send notices, decisions, documents to taxpayers is considered to be within a day if bóng đá hôm nay trực tiếp document is successfully signed and sent from 00:00:00 to 23:59:59 of bóng đá hôm nay trực tiếp day.
