Vietnam: If e-lịch trực tiếp bóng đá hôm nay transactions have been conducted, is direct transaction method required?

Vietnam: If e-lịch trực tiếp bóng đá hôm nay transactions have been conducted, is direct transaction method required?

Based on the provisions in Clause 2, Article 8 of theLaw on lịch trực tiếp bóng đá hôm nay Administration 2019as follows:

E-transactions in the field of taxation

1. Taxpayers, lịch trực tiếp bóng đá hôm nay administration agencies, state management agencies, organizations, and individuals that meet the conditions to conduct e-transactions in the field of taxation must conduct e-transactions with lịch trực tiếp bóng đá hôm nay administration agencies in accordance with this Law and the law on e-transactions.

2. Taxpayers who have conducted e-transactions in the field of taxation are not required to use other transaction methods.

3. lịch trực tiếp bóng đá hôm nay administration agencies, when receiving and returning results of administrative lịch trực tiếp bóng đá hôm nay procedures to taxpayers by e-means, must confirm the completion of e-transactions of taxpayers, ensuring the rights of taxpayers as specified in Article 16 of this Law.

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Thus, taxpayers who have conducted e-transactions in the field of taxation are not required to use other transaction methods.

Vietnam: If e-lịch trực tiếp bóng đá hôm nay transactions have been conducted, is direct transaction method required?

Who can register for an e-lịch trực tiếp bóng đá hôm nay transaction account with the lịch trực tiếp bóng đá hôm nay authority in Vietnam?

Based on the provisions in Point a, Clause 1, Article 10 ofCircular 19/2021/TT-BTCas follows:

e-lịch trực tiếp bóng đá hôm nay transaction registration

1. Register for an e-lịch trực tiếp bóng đá hôm nay transaction account with the lịch trực tiếp bóng đá hôm nay authority through the e-portal of the General Department of Taxation

a) Taxpayers are agencies, organizations, individuals who have been issued digital certificates or individuals who do not have digital certificates but have been issued lịch trực tiếp bóng đá hôm nay codes can register for an e-lịch trực tiếp bóng đá hôm nay transaction account with the lịch trực tiếp bóng đá hôm nay authority.

Agencies, organizations stipulated in Clause 1, Article 13 of this Circular must carry out the procedure of registering for an e-lịch trực tiếp bóng đá hôm nay transaction account with the lịch trực tiếp bóng đá hôm nay authorities via the e-portal of the General Department of Taxation as specified in this clause after being issued a lịch trực tiếp bóng đá hôm nay code,

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Thus, taxpayers who are agencies, organizations, individuals that have been issued digital certificates or individuals without digital certificates but have been issued lịch trực tiếp bóng đá hôm nay codes can register for an e-lịch trực tiếp bóng đá hôm nay transaction account with the lịch trực tiếp bóng đá hôm nay authority.

Vietnam: How many methods of e-lịch trực tiếp bóng đá hôm nay transactions are there?

Based on the provisions in Clause 2, Article 4 ofCircular 19/2021/TT-BTC, as follows:

Principles of e-lịch trực tiếp bóng đá hôm nay transactions

1. Taxpayers conducting e-lịch trực tiếp bóng đá hôm nay transactions must have the ability to access and use the Internet, have an email address, a digital signature as stipulated in Article 7 of this Circular or have a mobile phone number issued by a telecommunications company in Vietnam (for individuals not issued a digital certificate) registered for use in transactions with the lịch trực tiếp bóng đá hôm nay authorities, except where taxpayers choose the method of e-lịch trực tiếp bóng đá hôm nay payment under the provisions of Point đ, Clause 2 of this Article, which are carried out according to the provisions of the bank or intermediary payment service provider.

2. Taxpayers can choose the following methods to conduct e-lịch trực tiếp bóng đá hôm nay transactions through:

a) e-portal of the General Department of Taxation.

b) The National Public Service Portal, e-portal of the Ministry of Finance that has been connected to the e-portal of the General Department of Taxation.

c) e-portal of other competent state agencies (except for point b of this clause) that have been connected to the e-portal of the General Department of Taxation.

d) T-VAN service providers accepted by the General Department of Taxation to connect with the e-portal of the General Department of Taxation.

đ) e-payment services of banks or intermediary payment service providers to perform e-lịch trực tiếp bóng đá hôm nay payments.

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Thus, based on the above regulations, taxpayers conducting e-transactions can submit taxes through the following methods:

- e-portal of the General Department of Taxation.

- The National Public Service Portal, e-portal of the Ministry of Finance that has been connected to the e-portal of the General Department of Taxation.

- e-portal of other competent state agencies (except for point b of this clause) that have been connected to the e-portal of the General Department of Taxation.

- T-VAN service providers accepted by the General Department of Taxation to connect with the e-portal of the General Department of Taxation.

- e-payment services of banks or intermediary payment service providers to perform e-lịch trực tiếp bóng đá hôm nay payments.