What are regulations on e-transactions in taxation between taxpayers and xem bóng đá trực tiếp trên youtube authorities in Vietnam?

What are regulations on e-transactions in taxation between taxpayers and xem bóng đá trực tiếp trên youtube authorities in Vietnam?

According to Clause 1, Article 1 ofCircular 19/2021/TT-BTC, transactions in the field of taxation between taxpayers and xem bóng đá trực tiếp trên youtube authorities through the following e-methods:

[1]Taxpayers carry out xem bóng đá trực tiếp trên youtube administrative procedures as prescribed by the Law on xem bóng đá trực tiếp trên youtube Administration, including: taxpayer registration; xem bóng đá trực tiếp trên youtube declaration; xem bóng đá trực tiếp trên youtube payment; confirmation of xem bóng đá trực tiếp trên youtube obligation fulfillment; reviewing xem bóng đá trực tiếp trên youtube payment information; procedures for offsetting xem bóng đá trực tiếp trên youtube payment, late payment interest, penalties for overpayment; xem bóng đá trực tiếp trên youtube refund; xem bóng đá trực tiếp trên youtube exemption, reduction; exemption from late payment interest; non-calculation of late payment interest; suspension of overdue xem bóng đá trực tiếp trên youtube amount; write-off of xem bóng đá trực tiếp trên youtube debt, late payment interest, penalties; extension of xem bóng đá trực tiếp trên youtube payment; installment payment of overdue xem bóng đá trực tiếp trên youtube debt; and other dossiers, documents.

[2]The xem bóng đá trực tiếp trên youtube authority sends notifications, decisions, and other documents as prescribed by the Law on xem bóng đá trực tiếp trên youtube Administration to taxpayers.

[3]The xem bóng đá trực tiếp trên youtube authority provides support services to taxpayers, including: lookup of taxpayer information; lookup of dependent information; lookup of xem bóng đá trực tiếp trên youtube obligations; provision of information to taxpayers; receipt and resolution of taxpayer inquiries, and other support services.

[4]e-transactions between xem bóng đá trực tiếp trên youtube authorities and authorized state management agencies, and related organizations in receiving, providing information and resolving xem bóng đá trực tiếp trên youtube administrative procedures for taxpayers as prescribed by the Law on xem bóng đá trực tiếp trên youtube Administration and the one-stop interlinked mechanism.

[5]Procedures and processes for connecting the portal of the General Department of Taxation with the information exchange system of the e-transaction value-added service provider in the xem bóng đá trực tiếp trên youtube field; conducting e-transactions in the field of taxation through the e-transaction value-added service provider in the xem bóng đá trực tiếp trên youtube field.

[6]Supply and exchange of information for coordination work via e-methods between xem bóng đá trực tiếp trên youtube authorities and state agencies, organizations, and individuals related to the receipt and resolution of xem bóng đá trực tiếp trên youtube administrative procedures for taxpayers.

What are regulations on e-transactions in taxation between taxpayers and xem bóng đá trực tiếp trên youtube authorities in Vietnam? (Image from the Internet)

Do taxpayers have an email address for e-xem bóng đá trực tiếp trên youtube transactions in Vietnam?

According to Article 4 ofCircular 19/2021/TT-BTCregarding principles of e-xem bóng đá trực tiếp trên youtube transactions as follows:

Principles of e-xem bóng đá trực tiếp trên youtube Transactions

1. Taxpayers conducting e-xem bóng đá trực tiếp trên youtube transactions must have access to and be able to use the Internet, have an email address,have a digital signature as prescribed in Article 7 of this Circular or have a mobile phone number provided by a telecommunications company in Vietnam (for individuals not yet provided with a digital certificate) registered for use in transactions with xem bóng đá trực tiếp trên youtube authorities unless the taxpayer selects e-xem bóng đá trực tiếp trên youtube payment methods according to point đ, clause 2 of this Article as regulated by the bank or intermediary payment service provider.

2. Taxpayers can choose the following methods for conducting e-xem bóng đá trực tiếp trên youtube 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 with the e-portal of the General Department of Taxation.

c) The e-portal of other authorized state agencies (except point b of this clause) connected with the e-portal of the General Department of Taxation.

d) The T-VAN service provider organization accepted by the General Department of Taxation connected with the e-portal of the General Department of Taxation.

đ) e-payment services of banks or intermediary payment service providers to conduct e-xem bóng đá trực tiếp trên youtube payment.

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Thus,according to the principles, taxpayers engaging in e-xem bóng đá trực tiếp trên youtube transactions will need to have an email address.

When shalltaxpayers handle technical issues themselves during e-xem bóng đá trực tiếp trên youtube transactions in Vietnam?

Based on Article 9 ofCircular 19/2021/TT-BTCconcerning principles of e-xem bóng đá trực tiếp trên youtube transactions as follows:

Handling Technical Issues in the Process of e-xem bóng đá trực tiếp trên youtube Transactions

1. In cases where e-transactions cannot be performed due to technical infrastructure errors of the taxpayer, the taxpayer must handle the issue themselves.

In the event that the xem bóng đá trực tiếp trên youtube dossier submission date is due, and the taxpayer's technical infrastructure system has not resolved the issue, the taxpayer can conduct transactions with the xem bóng đá trực tiếp trên youtube authority by submitting paper documents directly at the xem bóng đá trực tiếp trên youtube office or via post, or by paying taxes directly at the bank or the State Treasury as prescribed in Decree No. 11/2020/ND-CP and guiding documents.

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Therefore,according to the above regulation, if e-transactions cannot be performed due to the taxpayer's technical infrastructure errors, the taxpayer must handle the issue themselves.