What is e-tax? What are regulations on registering for e-xem bóng đá trực tiếp trên youtube in Vietnam?

What is e-xem bóng đá trực tiếp trên youtube?

Additionally, according to Article 8 ofCircular 19/2021/TT-BTC, the following provisions are outlined:

Method for Determining the Time of Submission for e-Tax Filing, e-xem bóng đá trực tiếp trên youtube by Taxpayers, and the Time when Tax Authorities Send Notifications, Decisions, Documents to Taxpayers

1. Time for Submitting e-xem bóng đá trực tiếp trên youtube Filings and Making e-xem bóng đá trực tiếp trên youtube Payments

a) Taxpayers can conduct e-xem bóng đá trực tiếp trên youtube transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet days. The time considered for taxpayer submission is the day when the document is successfully digitally signed within the period from 00:00:00 to 23:59:59 of the day.

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c) The day for e-xem bóng đá trực tiếp trên youtube is determined according to the provisions in Clause 1, Article 58 of the Law on Tax Administration.

2. The time when xem bóng đá trực tiếp trên youtube authorities send notifications, decisions, documents to taxpayers is considered the same day if the document is successfully digitally signed within the period from 00:00:00 to 23:59:59 of the day.

According to Clause 1, Article 58 of theLaw on xem bóng đá trực tiếp trên youtube Administration 2019, it is stipulated as follows:

Determining the Date of xem bóng đá trực tiếp trên youtube

1. In cases where xem bóng đá trực tiếp trên youtube is not made in cash, the date of xem bóng đá trực tiếp trên youtube is the date the State Treasury, commercial bank, other credit institution, or service provider deducts the account of the taxpayer or the person paying on behalf and is recorded on the xem bóng đá trực tiếp trên youtube document.

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According to the above provisions, the date of e-xem bóng đá trực tiếp trên youtube is determined as the date the State Treasury, commercial banking institution, other credit institution, or service provider deducts the account of the taxpayer or the person paying on their behalf and is recorded on the xem bóng đá trực tiếp trên youtube document.

In summary,the above provisions mean that e-xem bóng đá trực tiếp trên youtube is a form of xem bóng đá trực tiếp trên youtube declaration and payment online via the internet, replacing the traditional manual paper-based xem bóng đá trực tiếp trên youtube declaration and payment.

What is e-tax? What are regulations on registering for e-xem bóng đá trực tiếp trên youtube in Vietnam? (Image from Internet)

Can taxpayers choose to register for e-xem bóng đá trực tiếp trên youtube in Vietnam?

According to Clause 5, Article 10 ofCircular 19/2021/TT-BTC, it is stipulated as follows:

Registration for e-xem bóng đá trực tiếp trên youtube Transactions

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5. Regarding procedures for registering for e-xem bóng đá trực tiếp trên youtube:

Taxpayers registering for e-xem bóng đá trực tiếp trên youtube through the General Department of Taxation's e-portal or a T-VAN service provider must also register to use the xem bóng đá trực tiếp trên youtube service with the bank or intermediary payment service provider where their account is opened according to the bank’s regulations or intermediary payment service provider's regulations. Taxpayers are allowed to register for e-xem bóng đá trực tiếp trên youtube at one or multiple banks or intermediary payment service providers where they have transactional accounts.

The bank or intermediary payment service provider where the taxpayer opens an account sends a notification (according to form No. 04/TB-TDT issued with this Circular) about accepting or not accepting the registration for e-xem bóng đá trực tiếp trên youtube for the taxpayer through the General Department of Taxation's e-portal no later than 03 (three) working days from the date of receipt of the taxpayer's registration.

If not accepted, the taxpayer should correct the information registration based on the bank or intermediary payment service provider's notification of not accepting e-xem bóng đá trực tiếp trên youtube or contact the managing tax authority, bank, or intermediary payment service provider where the account is held for guidance and support.

Thus, according to the above provisions, taxpayers can choose to register for e-xem bóng đá trực tiếp trên youtube at multiple banks where they have transactional accounts.

If changing the transactional account at a bank to pay e-xem bóng đá trực tiếp trên youtube in Vietnam, with which organization should the taxpayer register?

According to Clause 4, Article 11 ofCircular 19/2021/TT-BTC, it is stipulated as follows:

Registration to Change or Supplement e-Transaction Information

1. Taxpayers who have been granted an e-xem bóng đá trực tiếp trên youtube transaction account as stipulated in Article 10 of this Circular must update any changes, supplements to the registered e-xem bóng đá trực tiếp trên youtube transaction information with the xem bóng đá trực tiếp trên youtube authority fully and promptly as soon as changes occur. Taxpayers access the General Department of Taxation's e-portal to update changes, and supplement information for e-xem bóng đá trực tiếp trên youtube transactions with the xem bóng đá trực tiếp trên youtube authority (according to form No. 02/DK-TDT issued with this Circular), digitally sign and send to the xem bóng đá trực tiếp trên youtube authority.

No later than 15 minutes from receiving the change, supplement information from the taxpayer, the General Department of Taxation's e-portal sends a notification (according to form No. 03/TB-TDT issued with this Circular) about accepting or not accepting the registration for changes, supplements for the taxpayer.

2. Taxpayers who have registered transactions with the xem bóng đá trực tiếp trên youtube authority electronically through the competent state authority's e-portal, if there are changes, supplements to previously registered information, should follow the competent state authority's regulations.

3. Taxpayers who have been granted an e-xem bóng đá trực tiếp trên youtube transaction account through a T-VAN service provider as specified in Article 42 of this Circular, if there are changes, supplements to the registered e-xem bóng đá trực tiếp trên youtube transaction information, should follow the regulations in Article 43 of this Circular.

4. For changes, supplements regarding the transactional account at the bank or intermediary payment service provider for e-xem bóng đá trực tiếp trên youtube, the taxpayer should register with the bank or the intermediary payment service provider where they have an account according to the provisions of Clause 5, Article 10 of this Circular.

5. Taxpayers register to change the method of e-xem bóng đá trực tiếp trên youtube transactions following the provisions of Clause 4, Article 4 of this Circular and the regulations in this Article.

Thus,when changing the transactional account at a bank for e-xem bóng đá trực tiếp trên youtube, the taxpayer should register with the bank where the taxpayer has an account.