bóng đá hôm nay trực tiếpHow many times can an e-transaction verification code be used in Vietnam?
How many times can an e-transaction verification code be used in Vietnam?
Based on Clause 5, Article 3 ofCircular 19/2021/TT-BTC, bóng đá hôm nay trực tiếp definition of an e-transaction verification code is as follows:
Glossary
In this Circular, bóng đá hôm nay trực tiếp following terms are understood as follows:1. “e-tax transaction” refers to transactions conducted by agencies, organizations, or individuals through e-methods within bóng đá hôm nay trực tiếp scope of this Circular.
2. “e-voucher” is bóng đá hôm nay trực tiếp information created, sent, received, and stored by e-means when taxpayers, tax authorities, and other related agencies, organizations, or individuals carry out e-tax transactions.
3. “e-transaction code” is a sequence of characters generated according to a unified principle, unique to each e-voucher on bóng đá hôm nay trực tiếp General Department of Taxation's e-portal.
4. “e-tax transaction account” is a name and password used to log into bóng đá hôm nay trực tiếp General Department of Taxation's e-portal for conducting e-tax transactions, issued to taxpayers by bóng đá hôm nay trực tiếp tax authority.
bóng đá hôm nay trực tiếp e-tax transaction account includes 01 (one) main account and a maximum of 10 (ten) additional accounts. bóng đá hôm nay trực tiếp main account is issued to bóng đá hôm nay trực tiếp taxpayer by bóng đá hôm nay trực tiếp tax authority as stipulated in Article 10 of this Circular. bóng đá hôm nay trực tiếp additional accounts are self-registered by bóng đá hôm nay trực tiếp taxpayer through bóng đá hôm nay trực tiếp main account to delegate rights for each e-tax service.
5. “e-transaction verification code” is a one-time password used when bóng đá hôm nay trực tiếp taxpayer does not have a digital signature certificate to perform e-transactions. This password is sent from bóng đá hôm nay trực tiếp General Department of Taxation's e-portal or systems of relevant agencies to bóng đá hôm nay trực tiếp taxpayer's registered phone number or email address with bóng đá hôm nay trực tiếp tax authority; or randomly generated every minute from an automated e-device provided by bóng đá hôm nay trực tiếp tax authority or relevant agencies; or self-generated randomly after a specific period by applications of bóng đá hôm nay trực tiếp tax authority or relevant agencies installed on smartphones or tablets.
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Thus,it can be seen that according to bóng đá hôm nay trực tiếp definition, bóng đá hôm nay trực tiếp e-transaction verification code is a password used only once.
*Note:This password (i.e., bóng đá hôm nay trực tiếp e-transaction verification code) is sent from bóng đá hôm nay trực tiếp General Department of Taxation's e-portal or systems of relevant agencies to bóng đá hôm nay trực tiếp taxpayer's registered phone number or email address with bóng đá hôm nay trực tiếp tax authority; or randomly generated every minute from an automated e-device provided by bóng đá hôm nay trực tiếp tax authority or relevant agencies; or self-generated randomly after a specific period by applications of bóng đá hôm nay trực tiếp tax authority or relevant agencies installed on smartphones or tablets.
How many times can an e-transaction verification code be used in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)
How can a taxpayer who is an individual with a TIN but without a digital signature certificate register to receive an e-transaction verification code in Vietnam?
Based on Article 7 ofCircular 19/2021/TT-BTC, bóng đá hôm nay trực tiếp regulations are as follows:
E-signing in e-tax transactions
1. A taxpayer, when conducting e-tax transactions, must use a valid digital signature certificate issued by a public digital signature authentication service provider, a competent state agency, or recognized by a competent state agency on e-tax documents, except in certain cases as follows:
a) bóng đá hôm nay trực tiếp taxpayer is an individual with a TIN but has not been issued a digital signature certificate.
b) bóng đá hôm nay trực tiếp taxpayer carries out taxpayer registration for bóng đá hôm nay trực tiếp first time and is issued a TIN according to bóng đá hôm nay trực tiếp provisions of Clause 1, Article 13 of this Circular.
c) bóng đá hôm nay trực tiếp taxpayer chooses bóng đá hôm nay trực tiếp method of e-tax payment as stipulated in Point đ, Clause 2, Article 4 of this Circular, following bóng đá hôm nay trực tiếp regulations of banks or intermediary payment service providers.
2. Registration for bóng đá hôm nay trực tiếp use of digital signatures and mobile phone numbers to perform e-transactions in bóng đá hôm nay trực tiếp tax sector
a) Taxpayers can register one or multiple digital signature certificates for performing e-tax transactions; multiple digital signature certificates can be used for one administrative tax procedure.
b) Before using bóng đá hôm nay trực tiếp digital signature certificate for e-tax transactions, bóng đá hôm nay trực tiếp taxpayer must register bóng đá hôm nay trực tiếp digital signature certificate with bóng đá hôm nay trực tiếp tax authority.
c) For individuals specified at Point a, Clause 1 of this Article, a single mobile phone number can be registered to receive bóng đá hôm nay trực tiếp e-transaction verification code via “messages” for each e-transaction with bóng đá hôm nay trực tiếp tax authority.
d) For taxpayers as prescribed at Point b, Clause 1 of this Article, a single mobile phone number can be registered either belonging to bóng đá hôm nay trực tiếp individual or an individual who is bóng đá hôm nay trực tiếp legal representative of bóng đá hôm nay trực tiếp organization to receive bóng đá hôm nay trực tiếp e-transaction verification code via "messages" when submitting bóng đá hôm nay trực tiếp taxpayer registration dossier electronically to bóng đá hôm nay trực tiếp tax authority for bóng đá hôm nay trực tiếp first time.
3. In bóng đá hôm nay trực tiếp event of changes to any of bóng đá hôm nay trực tiếp information specified in Clauses 1, 2 of this Article, and Point c, Clause 1, Article 10, bóng đá hôm nay trực tiếp taxpayer is responsible for promptly registering bóng đá hôm nay trực tiếp change or supplement according to bóng đá hôm nay trực tiếp provisions of Article 11 of this Circular.
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Thus,it can be seen that a taxpayer who is an individual with a TIN but not issued a digital signature certificate can register a single mobile phone number to receive bóng đá hôm nay trực tiếp e-transaction verification code via "messages" for each e-transaction with bóng đá hôm nay trực tiếp tax authority.
What is bóng đá hôm nay trực tiếp general term for using bóng đá hôm nay trực tiếp e-transaction verification code in Vietnam?
Based on Article 7 ofCircular 19/2021/TT-BTC, bóng đá hôm nay trực tiếp regulations are as follows:
E-signing in e-tax transactions
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5. e-signing on e-documents of bóng đá hôm nay trực tiếp tax authority
a) For e-documents that are notifications automatically created and sent to taxpayers by bóng đá hôm nay trực tiếp General Department of Taxation's e-portal or bóng đá hôm nay trực tiếp General Department of Taxation’s tax management system per bóng đá hôm nay trực tiếp provisions of Article 5 of this Circular, e-signatures representing bóng đá hôm nay trực tiếp General Department of Taxation issued by bóng đá hôm nay trực tiếp digital signature authentication service providers are used.
b) For e-documents created by tax officials on bóng đá hôm nay trực tiếp General Department of Taxation’s tax management system according to tax management procedures to be sent to taxpayers through bóng đá hôm nay trực tiếp General Department of Taxation's e-portal per bóng đá hôm nay trực tiếp provisions of Article 5 of this Circular, bóng đá hôm nay trực tiếp e-signature of bóng đá hôm nay trực tiếp tax authority issued by bóng đá hôm nay trực tiếp digital signature authentication service provider and bóng đá hôm nay trực tiếp digital signatures for tax officials issued by bóng đá hôm nay trực tiếp Government Cipher Committee as per their assigned roles and legal authority under bóng đá hôm nay trực tiếp Law on Tax Administration and guiding documents, must be used.
c) bóng đá hôm nay trực tiếp General Department of Taxation develops an e-signing system to manage bóng đá hôm nay trực tiếp digital signatures issued to tax officials; manage bóng đá hôm nay trực tiếp e-signing process in a compliant manner, ensuring safety, security, and compliance.
6. Organizations providing T-VAN services, banks, intermediary payment service providers, and other government agencies, when conducting e-tax transactions under this Circular, must use digital signatures issued by public digital signature authentication service providers, or by competent state agencies, or recognized by competent state agencies.
7. bóng đá hôm nay trực tiếp use of digital signatures and bóng đá hôm nay trực tiếp e-transaction verification codes as mentioned here are collectively referred to as e-signing.
Thus,using bóng đá hôm nay trực tiếp e-transaction verification code is generally referred to as e-signing.
