GUIDANCE ON REGISTERING FOR GRANT OF ELECTRONIC TAX ACCOUNTS
The Ministry of Finance issues the Circular No. 19/2021/TT-BTC guiding tax-related e-transactions on March 18, 2021.
Specially, taxpayers being agencies, organizations and individuals that have been granted with digital certificates or individuals that have not yet been granted digital certificates but already have tax identification numbers may register with tax agencies for being granted electronic tax transaction accounts to conduct transaction with tax agencies through the e-portal of the General Department of Taxation. Taxpayers shall log in the e-portal of the General Department of Taxation to register for e-transaction with tax agencies. Within 15 minutes after receiving dossiers, the e-portal shall send notices to taxpayers.
Besides, the taxpayer shall log in the information exchange portal of the bank or intermediary payment service provider; or the e-portal of the General Department of Taxation; or the e-portal of the competent State agency to choose to make tax payment through the e-transaction channel of the bank or intermediary payment service provider and make documents of remittance to the State budget according to forms, ensuring sufficient information on the receipt of payment to the State budget.
In addition, the taxpayer shall use the electronic tax transaction account to log in to the e-portal of the General Department of Taxation to look up and print all information about dossiers, vouchers, notices, decisions and documents received/sent between the tax agency and taxpayer; search for the obligations of declaration, search for obligation information according to dossiers, documents, decisions; search for the unpaid tax amounts.
This Circular takes effect on May 03, 2021.
