Are trực tiếp bóng đá euro hôm nay taxpayer reuired to use an effective digital certificate when conducting e-tax transactions in Vietnam?

Are trực tiếp bóng đá euro hôm nay taxpayer reuired touse an effective digital certificate when conducting e-tax transactions in Vietnam?

Based on Clause 1, Article 7 ofDecree 19/2021/ND-CPstipulated as follows:

e-signature in e-tax transactions

1. Taxpayers when conducting e-tax transactions must use an effective digital certificate issued by a public digital signature certification service provider, or issued by a competent state agency, or recognized by a competent state agency on e-tax documents, except for trực tiếp bóng đá euro hôm nay following cases:

a) trực tiếp bóng đá euro hôm nay taxpayer is an individual who has been assigned a tax identification number but has not been issued a digital certificate.

b) Taxpayers registering for trực tiếp bóng đá euro hôm nay first time and being assigned a tax identification number as stipulated in Clause 1, Article 13 of this Circular.

c) Taxpayers choosing trực tiếp bóng đá euro hôm nay method of e-tax payment as stipulated in Point dd, Clause 2, Article 4 of this Circular complying with trực tiếp bóng đá euro hôm nay regulations of trực tiếp bóng đá euro hôm nay bank or intermediary payment service provider.

2. Register to use digital certificates, mobile phone numbers to conduct e-transactions in trực tiếp bóng đá euro hôm nay field of taxation

a) Taxpayers are allowed to register one or more digital certificates to conduct e-tax transactions; they can use multiple digital certificates for one tax administrative procedure.

b) Before using a digital certificate to conduct e-tax transactions, taxpayers must register trực tiếp bóng đá euro hôm nay digital certificate with trực tiếp bóng đá euro hôm nay tax agency.

c) For individuals mentioned at Point a, Clause 1 of this Article, they are allowed to register only one mobile phone number to receive transaction authentication codes via “text message” for each e-transaction with trực tiếp bóng đá euro hôm nay tax agency.

d) For taxpayers as stipulated in Point b, Clause 1 of this Article, they are allowed to register only one mobile phone number of trực tiếp bóng đá euro hôm nay individual or trực tiếp bóng đá euro hôm nay individual who is trực tiếp bóng đá euro hôm nay legal representative of trực tiếp bóng đá euro hôm nay organization to receive transaction authentication codes via “text message” when submitting trực tiếp bóng đá euro hôm nay first e-taxpayer registration document to trực tiếp bóng đá euro hôm nay tax agency.

3. In case of changes to any of trực tiếp bóng đá euro hôm nay information mentioned in Clause 1 and Clause 2 of this Article and Point c, Clause 1, Article 10, taxpayers are responsible for registering changes promptly as stipulated in Article 11 of this Circular.

4. Use of digital signatures and e-transaction authentication for taxpayers:

a) Taxpayers must use digital signatures with digital certificates as stipulated in Clause 1 and Points a, b, Clause 2 of this Article to sign on e-documents of taxpayers when transacting with trực tiếp bóng đá euro hôm nay tax agency electronically.

b) Taxpayers who sign a tax procedure service contract with a tax agent must have trực tiếp bóng đá euro hôm nay tax agent use trực tiếp bóng đá euro hôm nay tax agent's digital certificate to sign on taxpayers' e-documents when transacting with trực tiếp bóng đá euro hôm nay tax agency electronically.

c) Individual taxpayers conducting e-tax transactions with trực tiếp bóng đá euro hôm nay tax agency but have not been issued a digital certificate:

c.1) May use e-transaction authentication codes sent via “text message” to trực tiếp bóng đá euro hôm nay registered phone number, or via trực tiếp bóng đá euro hôm nay registered email address from trực tiếp bóng đá euro hôm nay e-portal of trực tiếp bóng đá euro hôm nay General Department of Taxation or systems of relevant agencies (hereinafter referred to as SMS OTP);

c.2) Or use e-transaction authentication codes randomly generated every minute from an automatic e-device provided by trực tiếp bóng đá euro hôm nay tax agency or relevant agencies (hereinafter referred to as Token OTP);

c.3) Or use e-transaction authentication codes randomly generated after a period of time by an application provided by trực tiếp bóng đá euro hôm nay tax agency or relevant agencies and installed on smartphones, tablets (hereinafter referred to as Smart OTP).

c.4) Or authenticate by biometric methods according to trực tiếp bóng đá euro hôm nay provisions of Decree No. 165/2018/ND-CP.

d) Organizations, individuals declaring and submitting taxes on behalf of other organizations, individuals, or foreign contractors conducting e-tax transactions with trực tiếp bóng đá euro hôm nay tax agency must use their own digital certificate to sign on e-documents when transacting with trực tiếp bóng đá euro hôm nay tax agency electronically.

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Thus,according to trực tiếp bóng đá euro hôm nay regulations above, taxpayers conducting e-tax transactions must use an effective digital certificate.

Are trực tiếp bóng đá euro hôm nay taxpayer reuired tousean effectivedigital certificatewhen conductinge-tax transactions in Vietnam? (Image from trực tiếp bóng đá euro hôm nay Internet)

Can taxpayers conduct e-tax transactions during public holidays in Vietnam?

Based on Clause 1, Article 8 ofDecree 19/2021/ND-CPstipulated as follows:

Determining trực tiếp bóng đá euro hôm nay time of submitting e-tax documents, e-tax payments of taxpayers and trực tiếp bóng đá euro hôm nay time tax authorities send notifications, decisions, documents to taxpayers

1. Time of submitting e-tax documents, e-tax payments

a) Taxpayers can conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays and Tet. trực tiếp bóng đá euro hôm nay time of e-document submission is determined within trực tiếp bóng đá euro hôm nay day if trực tiếp bóng đá euro hôm nay document is successfully signed and submitted between 00:00:00 and 23:59:59 of trực tiếp bóng đá euro hôm nay day.

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Taxpayers can conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays and Tet.

Thus,according to trực tiếp bóng đá euro hôm nay regulations above, taxpayers have trực tiếp bóng đá euro hôm nay right to conduct e-tax transactions on holidays from 00:00:00 to 23:59:59 and 7 days a week.

Does a T-VAN service provider need to use a digital signature when conducting e-tax transactions in Vietnam?

Based on Clause 6, Article 7 ofDecree 19/2021/ND-CPstipulated as follows:

e-signature in e-tax transactions

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5. e-signatures on e-documents of trực tiếp bóng đá euro hôm nay tax agency

a) For e-documents that are notifications automatically created and sent by trực tiếp bóng đá euro hôm nay e-portal of trực tiếp bóng đá euro hôm nay General Department of Taxation to taxpayers or automatically created and sent by trực tiếp bóng đá euro hôm nay tax management system of trực tiếp bóng đá euro hôm nay General Department of Taxation to taxpayers through trực tiếp bóng đá euro hôm nay e-portal of trực tiếp bóng đá euro hôm nay General Department of Taxation as stipulated in Article 5 of this Circular, trực tiếp bóng đá euro hôm nay digital signature on behalf of trực tiếp bóng đá euro hôm nay General Department of Taxation provided by a digital signature certification service provider as stipulated by trực tiếp bóng đá euro hôm nay Ministry of Information and Communications must be used.

b) For e-documents created by tax officials on trực tiếp bóng đá euro hôm nay tax management system of trực tiếp bóng đá euro hôm nay General Department of Taxation according to tax management procedures to be sent to taxpayers through trực tiếp bóng đá euro hôm nay e-portal of trực tiếp bóng đá euro hôm nay General Department of Taxation as stipulated in Article 5 of this Circular, both trực tiếp bóng đá euro hôm nay digital signature on behalf of trực tiếp bóng đá euro hôm nay tax agency provided by a digital signature certification service provider as stipulated by trực tiếp bóng đá euro hôm nay Ministry of Information and Communications and trực tiếp bóng đá euro hôm nay digital signatures of tax officials provided by trực tiếp bóng đá euro hôm nay Government Cipher Department must be used in accordance with trực tiếp bóng đá euro hôm nay assigned functions, tasks, and authorities stipulated by trực tiếp bóng đá euro hôm nay Law on Tax Administration and guiding documents.

c) trực tiếp bóng đá euro hôm nay General Department of Taxation builds an e-signature system to manage trực tiếp bóng đá euro hôm nay digital certificates issued to tax officials; manage trực tiếp bóng đá euro hôm nay e-signing processes fit, ensuring safety, security, and fit.

6. T-VAN service providers, banks, intermediary payment service providers, and other state agencies when conducting e-tax transactions as stipulated in this Circular must use digital signatures with digital certificates issued by public digital signature certification service providers, or competent state agencies, or recognized by competent state agencies.*

7. trực tiếp bóng đá euro hôm nay use of digital signatures and e-transaction authentication codes mentioned above is collectively referred to as e-signatures.

Thus,according to trực tiếp bóng đá euro hôm nay regulations above, T-VAN service providers when conducting e-tax transactions must use digital signatures with digital certificates.

*Note:This digital signature must be issued by public digital signature certification service providers, competent state agencies, or recognized by competent state agencies.