Amending regulations on tax registration and e-tax transactions

VCN – The Ministry of Finance has received public comments on the draft Circular amending and supplementing a number of articles of Circular No. 105/2020/TT-BTC dated December 3, 2020, of the Minister of Finance guiding on tax registration, Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance guiding e-tax transactions.
Obstacles get in the way of e-tax payments Obstacles get in the way of e-tax payments
E-tax payment service to be integrated on eTax mobile application E-tax payment service to be integrated on eTax mobile application
Amending regulations on tax registration and e-tax transactions
Citizens carry out tax procedures at Thu Duc City Tax Branch.

For amendments and supplements to Circular No. 105/2020/TT-BTC, the draft Circular supplements regulations on personal identification numbers issued to individuals under the law on citizen identification and used as the tax code for the following cases: individuals, representatives of households as prescribed in points k, l, n, clause 2, Article 4 of the draft Circular (except for business individuals that use the tax code granted under the provisions of point a.2, point h, Clause 3, Article 5).

Regarding amendments and supplements to tax code structure classification, the draft stipulates that 10-digit tax codes are applied to organizations and individuals, including enterprises, cooperatives, organizations with legal status or organizations without legal status but have tax obligations; business households and individuals that have tax obligations from business activities; individuals who have not been or are not granted personal identification numbers in accordance with the Law on citizen identification.

Taxpayers that are business households or individuals as per prescribed at Point i, Clause 2, Article 4 of this draft Circular and operating business at many places will be granted the 13-digit tax code for the next business locations.

Regarding the amendment and supplementation of regulations on dossiers, order and procedures for tax registration for individuals using personal identification numbers as tax identification numbers, the draft Circular provides two processes for checking taxpayers' information in the case that the taxpayer’s information has not been sent from the National Population Database to the Tax Database; and for the case that taxpayer’s information has been sent from the National Population Database to the Tax Database.

For individuals who are not granted personal identification numbers, if they have registered and activated an electronic identification account level 2 as prescribed in Clause 2, Article 14, Clause 2, Article 15 and Article 18 of Decree No. 59/2022/ND-CP dated September 5, 2022, of the Government providing for electronic identification and authentication; and the electronic identification and authentication system and the portal of the General Department of Taxation have been connected and operated, they can use the electronic identification account to carry out online tax registration procedures with the tax authority as per Circular 105/2020/TT-BTC and do not have to submit a copy of the Passport or other personal identification papers that have been integrated into the electronic identity account.

The Draft supplements point b.3 Clause 1, Article 10 of Circular 19/2021/TT-BTC as follows: for individual taxpayers who have registered and activated electronic identity account at level 2, and the electronic identification and authentication system and the portal of the General Department of Taxation have been connected and operated, they can use the electronic identification account to carry out online procedures for tax registration and granting the tax transaction account as per regulations in Point b.1 Clause 1 Article 10 of Circular No. 19/2021/TT-BTC; requesting to activate electronic transaction account for individual taxpayers sent, which is via registered phone number or email.

Regarding the provisions on tax code transition, for individuals who have granted tax codes, the draft circular provides transitional provisions as follows:

Taxpayers that are individuals or representatives of households who are granted personal identification numbers will use the issued tax codes until the tax authorities notified about the use of personal identification numbers as tax codes.

The tax authority will notify the taxpayer of using the personal identification number instead of the issued tax code when the taxpayer registers to change their information to the personal identification number, or the tax authority automatically changed the issued tax code into an individual identification number instead of the tax code.

Then, the Tax authority will standardize the granted tax code data with the National Population Database.

From the time the taxpayer receives the notice that the individual uses a personal identification number as the tax code, the taxpayer will use the personal identification number instead of the tax code when carrying out tax procedures, including the adjustment and supplementation of tax obligations arising under his/her previously issued tax code. At the same time, the tax authority monitors and manages all data of the taxpayer, registration data for family deductions of dependents through personal identification numbers.

If the taxpayer has more than one tax code, the tax authority will use the personal identification number to merge the taxpayer's tax data, and request the taxpayer to report the adjustment of information on registration of family deductions for dependents (if they are duplicated), and adjust tax declaration dossiers if the use of multiple tax codes for tax declaration and payment, declaration of family deductions affects his/her tax obligations.

By Hoai Anh/Ngoc Loan

Related News

Launching virtual assistants to support taxpayers

Launching virtual assistants to support taxpayers

VCN – After completing the research and development of the artificial intelligence product “Virtual assistants to support taxpayers”, on November 21, Hanoi Tax Department was selected by the General Department of Taxation as the pilot unit to support taxpayers.
Budget revenue is about to be completed for the whole year estimate

Budget revenue is about to be completed for the whole year estimate

VCN - After 10 months of 2024, the budget collection progress has almost completed the assigned estimate for the whole year. From now until the end of the year, the entire Finance sector is striving to achieve the revenue exceeding the set target.
Policy adaptation and acceleration of digital transformation in tax and customs management

Policy adaptation and acceleration of digital transformation in tax and customs management

VCN - In order to contribute to economic growth, tax, customs and logistics management policies need to ensure high adaptability, stability and predictability so that they require little amendment or supplementation.
State revenue collection poised to surpass annual target

State revenue collection poised to surpass annual target

VCN - With ten months of 2024 behind us, Vietnam’s state budget revenue is on track to exceed the year’s target. The Ministry of Finance is pushing hard to achieve results that go beyond initial projections as the year draws to a close.

Latest News

Hanoi Customs resolves tax policy queries for enterprises

Hanoi Customs resolves tax policy queries for enterprises

VCN - Queries regarding customs consultation procedures and tax refunds due to price reduction clauses were addressed by the Hanoi Customs Department, providing clarity for businesses.
Regularly check tax obligations to avoid temporary exit suspension

Regularly check tax obligations to avoid temporary exit suspension

VCN - In order to avoid the situation of arriving at the airport or border gate and only finding out that you owe taxes and being temporarily suspended from leaving the country by the Tax Authority, the Tax Authority recommends that taxpayers regularly look up their tax obligations to have a plan to pay taxes on time, not letting the tax debt situation drag on and drag on.
Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

VCN - In June 2005, the World Customs Organization (WCO) developed and adopted the SAFE Framework of Standards to Secure and Facilitate Global Trade. The SAFE Framework plays a crucial role in encouraging countries to modernize, enhance security, and facilitate trade within global supply chain management and Authorized Economic Operator (AEO) programs. This approach introduces a comprehensive method for cross-border goods management and promotes closer cooperation between Customs, businesses, and stakeholders. The Customs News presents a two-part series on implementing the SAFE Framework in Vietnam.
Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

VCN - In the draft revised Law on Tax Administration, the Ministry of Finance proposed amending regulations on measures to enforce administrative decisions on tax administration to remove obstacles in policy mechanism and improve the effectiveness of tax administration.

More News

Many shortcomings in process and manual book on handling administrative violations

Many shortcomings in process and manual book on handling administrative violations

VCN - Legal policies on handling administrative violations have effectively supported the technical work of the Customs sector. However, some legal bases and regulations have been amended, replaced, and supplemented, which have limited the efficiency of handling administrative violations of the customs sector.
Implementing the SAFE Framework in Vietnam: Lessons from practice

Implementing the SAFE Framework in Vietnam: Lessons from practice

VCN - The Framework of Standards to Secure and Facilitate Global Trade (SAFE Framework) is a strategic international instrument introduced by the World Customs Organization (WCO) to enhance security and trade facilitation in global supply chains. It contributes significantly to the economic development of the 21st century.
Implementing the SAFE Framework in Vietnam: Solutions and Recommendations

Implementing the SAFE Framework in Vietnam: Solutions and Recommendations

VCN - Recognizing the significance, impact, and benefits of the SAFE Framework in customs modernization and reform, Vietnam Customs is advancing the implementation of SAFE. This involves both capacity building and phased deployment aligned with Vietnam Customs’ development strategy and practical needs.
Abolishing regulations on tax exemption for small-value imported goods must comply with international practices

Abolishing regulations on tax exemption for small-value imported goods must comply with international practices

VCN - The Ministry of Finance said that the abolition of regulations on tax exemption for imported goods valued at less than VND1 million must comply with international practices in the context of the growing trend of cross-border e-commerce activities.
Implement regulations on special preferential import tariffs under VIFTA

Implement regulations on special preferential import tariffs under VIFTA

VCN - The General Department of Vietnam Customs (GDVC) requests provincial and municipal customs departments to implement Vietnam's special preferential import tariffs under the Free Trade Agreement between the Government of the Socialist Republic of Vietnam and the Government of the State of Israel for the period 2024-2027 (referred to as the VIFTA) from October 15, 2024.
Perfecting tax policy for goods traded via e-commerce

Perfecting tax policy for goods traded via e-commerce

VCN - In order to ensure the goal of developing e-commerce activities without causing loss of state budget revenue, the Customs authority is actively coordinating with policy advisory units of the Ministry of Finance to research and review regulations on tax exemption for import and export goods transacted via e-commerce.
Are belongings of foreigners on business trip to Vietnam exempt from tax?

Are belongings of foreigners on business trip to Vietnam exempt from tax?

VCN - That is the question of Nhat Viet Relocation Company Limited, which has just been answered by the Customs Department and given specific instructions on providing a confirmation of residence of foreigners on business trip to Vietnam to follow tax exemption procedures for movable assets.
Amending regulations on enforcement measures in tax administration

Amending regulations on enforcement measures in tax administration

VCN - In draft of 1 law amending 7 laws in the financial sector, the Ministry of Finance proposed to amend the regulations on enforcement measures in tax administration in the Law on Tax Administration.
Customs procedures for import and export goods during system disruptions

Customs procedures for import and export goods during system disruptions

VCN - When the electronic customs data processing system experiences a disruption, customs procedures for export and import goods, goods under customs supervision, and goods sent via express delivery will follow a separate set of procedures.
Read More

Your care

Latest Most read
Hanoi Customs resolves tax policy queries for enterprises

Hanoi Customs resolves tax policy queries for enterprises

Queries regarding customs consultation procedures and tax refunds due to price reduction clauses were addressed by the Hanoi Customs Department, providing clarity for businesses.
Regularly check tax obligations to avoid temporary exit suspension

Regularly check tax obligations to avoid temporary exit suspension

Tax Authority recommends that taxpayers regularly look up their tax obligations to have a plan to pay taxes on time, not letting the tax debt situation drag on and drag on.
Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

Implementing the SAFE framework in Vietnam: Assessment through the lens of international standards

The SAFE Framework plays a crucial role in encouraging countries to modernize, enhance security, and facilitate trade within global supply chain management and Authorized Economic Operator (AEO) programs
Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

Proposing the Tax Authority be flexible in applying tax debt enforcement measures simultaneously

VCN - In the draft revised Law on Tax Administration, the Ministry of Finance proposed amending regulations on measures to enforce administrative decisions on tax administration to remove obstacles in policy mechanism and improve the effectiveness of tax
Many shortcomings in process and manual book on handling administrative violations

Many shortcomings in process and manual book on handling administrative violations

VCN - Legal policies on handling administrative violations have effectively supported the technical work of the Customs sector. However, some legal bases and regulations have been amended, replaced, and supplemented, which have limited the efficiency of h
Mobile Version