Registration of e-transactions in taxation

1. The taxpayer shall enter the web portal of General Department of Taxation and register for e-transactions in taxation (form 01/DK-TDT enclosed herewith), append the digital signature, and send the application form to the web portal of General Department of Taxation.

Within 15 minutes from the receipt of the taxpayer’s application, the web portal of General Department of Taxation shall send a notification (form 03/TB-TDT enclosed herewith) of whether or not the application is granted.

If the application is granted, the web portal of General Department of Taxation shall send information about the electronic tax transaction account to the taxpayer. The taxpayer must change the default password and keep changing it every 06 months to ensure security.

If the application is rejected, the taxpayer shall complete the application according to the notice of rejection or contact the supervisory tax authority for instructions.

Each taxpayer is provided with an electronic tax transaction account which can be used to make all e-transactions in taxation as prescribed in Clause 1 Article 1 of this Circular, except for the case in Clause 2 of this Article.

2. The taxpayer must register for electronic tax payment with the bank where his/her account is opened after completing the registration of electronic transaction with the tax authority.

The bank shall send a notification (form No. 04/TB-TDT enclosed herewith) to the taxpayer of whether the taxpayer’s registration for electronic tax payment is granted or rejected via the web portal of General Department of Taxation within 03 working days from the receipt of the taxpayer’s registration form.

If the registration is rejected, the taxpayer shall complete the information according to the notice of rejection, or contact the supervisory tax authority or the bank for instructions.

3. Persons who make e-transactions in taxation using verification codes prescribed in Clause 1 Article 6 of this Circular shall register e-transactions in taxation as follows:

a) Persons who pay tax irregularly are not required to register for e-transactions in taxation as prescribed in Clause 1 of this Article.

b) Persons who pay tax periodically shall enter the web portal of General Department of Taxation and register for e-transactions in taxation as prescribed in Clause 1 and Clause 2 of this Article in order to obtain electronic tax transaction accounts.

Article 16. Changing information about e-transactions in taxation

1. The taxpayer shall enter the web portal of General Department of Taxation to update information about e-transactions in taxation (form 02/DK-TDT enclosed herewith), append the digital signature, and send the form to the web portal of General Department of Taxation.

After receiving information about the changes, the web portal of General Department of Taxation shall send a notification (form 03/TB-TDT enclosed herewith) of whether or not the changes are granted via the web portal of General Department of Taxation.

2. Information about changes of the bank account serving electronic tax payment shall be registered with the bank where the account is opened as prescribed in Clause 2 Article 15 of this Circular.

Article 17. Procedures for registration of suspension of e-transactions in taxation

1. In case a taxpayer suspends e-transactions in taxation, the taxpayer shall enters the web portal of General Department of Taxation, complete notice form 03/DK-TDT, append the digital signature, and send it to the web portal of General Department of Taxation.

After receiving the notice of suspension, the tax authority shall verify whether the taxpayer satisfies all conditions for suspending e-transactions in taxation, then send a notification (form 03/TB-TDT enclosed herewith) of whether the taxpayer’s request is granted via the web portal of General Department of Taxation.

2. In case a taxpayer shuts down or suspends his//her business, a tax authority sends a notification of a taxpayer’s abandonment of a business location, the web portal of General Department of Taxation shall suspend electronic tax procedures and send a notification of suspension of electronic transactions between the taxpayer and tax authorities (form 03/TB-TDT) from the time of withdrawal of the Certificate of Enterprise registration, taxpayer registration certificate, or from the issuance of the notification of business shutdown or abandonment of business location.

3. From the time of suspension of e-transactions in taxation, the taxpayer must not follow electronic tax procedures prescribed in Clause 1 Article 1 of this Circular, but is still permitted to access information about previous electronic transactions on the web portal of General Department of Taxation using the provided account or verification code until the account expires as notified by the tax authority.

In case the taxpayer wishes to make e-transactions in taxation (except for the case in Clause 2 of this Article), the taxpayer shall follow the registration procedures prescribed in Article 15 of this Circular as if the first registration.