What are regulations on trực tiếp bóng đá k+ use of digital signatures and e-transaction verification codes for taxpayers in Vietnam?

What are regulations on theuse of digital signatures and e-transaction verification codes for taxpayers in Vietnam?

According to Clause 4, Article 7Circular 19/2021/TT-BTC, trực tiếp bóng đá k+ use of digital signatures and authentication of e-transactions for taxpayers is regulated as follows:

- Taxpayers must use digital signatures with digital certificates stipulated in Clause 1 and Points a, b, Clause 2, Article 7 ofCircular 19/2021/TT-BTCto sign e-records when transacting with tax authorities via e-methods.

- If taxpayers sign tax procedure service contracts with tax agents, trực tiếp bóng đá k+ tax agents must use their digital certificates to sign e-records on behalf of trực tiếp bóng đá k+ taxpayers when transacting with tax authorities via e-methods.

- Individual taxpayers conducting e-tax transactions with trực tiếp bóng đá k+ tax authority but not yet granted digital certificates may:

+ Use trực tiếp bóng đá k+ e-transaction authentication code sent by trực tiếp bóng đá k+ e-portal of trực tiếp bóng đá k+ General Department of Taxation or other related agencies through "text messages" to trực tiếp bóng đá k+ phone number or email address registered with trực tiếp bóng đá k+ tax authority or related agencies (hereinafter referred to as SMS OTP);

+ Or use randomly generated e-transaction authentication codes provided by a device automatically supplied by trực tiếp bóng đá k+ tax authority or related agencies (hereinafter referred to as Token OTP);

+ Or use randomly generated e-transaction authentication codes produced at intervals by applications provided by trực tiếp bóng đá k+ tax authority or related agencies and installed on smartphones, tablets (hereinafter referred to as Smart OTP);

+ Or authenticate via biometrics according to regulations inNghị định 165/2018/NĐ-CP.

- Organizations and individuals declaring and paying taxes on behalf of other organizations, individuals, or foreign contractors performing e-tax transactions with trực tiếp bóng đá k+ tax authority must use their digital certificates to sign e-records when transacting with trực tiếp bóng đá k+ tax authority via e-methods.

What are regulations on trực tiếp bóng đá k+ use of digital signatures and e-transaction verification codes for taxpayers in Vietnam?(Image from trực tiếp bóng đá k+ Internet)

What are regulations onregistration for digital certificates and mobile phone numbers to conduct e-transactions in taxation in Vietnam?

According to Clause 2, Article 7Circular 19/2021/TT-BTC, trực tiếp bóng đá k+ registration for digital certificates and mobile phone numbers to conduct e-transactions in taxation is regulated as follows:

- Taxpayers may register one or more digital certificates to perform e-tax transactions; they are allowed to use multiple digital certificates for one tax administrative procedure.

- Before using trực tiếp bóng đá k+ digital certificate to conduct e-tax transactions, taxpayers must register trực tiếp bóng đá k+ digital certificate with trực tiếp bóng đá k+ tax authority.

- For individuals mentioned in Point a, Clause 1, Article 7Circular 19/2021/TT-BTC, they may register a single unique mobile phone number to receive e-transaction authentication codes via "text messages" for each e-transaction with trực tiếp bóng đá k+ tax authority.

- For taxpayers according to trực tiếp bóng đá k+ provisions in Point b, Clause 1, Article 7Circular 19/2021/TT-BTC, they may register a single unique mobile phone number of trực tiếp bóng đá k+ individual or trực tiếp bóng đá k+ individual who is trực tiếp bóng đá k+ legal representative of trực tiếp bóng đá k+ organization to receive e-transaction authentication codes via "text messages" when submitting trực tiếp bóng đá k+ initial taxpayer registration electronically to trực tiếp bóng đá k+ tax authority.

When is trực tiếp bóng đá k+ time for submitting e-tax applications and paying e-taxes in Vietnam?

According to Clause 1, Article 8Circular 19/2021/TT-BTC, trực tiếp bóng đá k+ following content is stipulated:

Determining trực tiếp bóng đá k+ Submission Time for e-Tax Applications, e-Tax Payments, and Notification Time by Tax Authorities

1. Time for Submitting e-Tax Applications, e-Tax Payments

a) Taxpayers can perform 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 k+ submission time for tax applications is considered within trực tiếp bóng đá k+ day if trực tiếp bóng đá k+ applications are successfully signed and sent between 00:00:00 to 23:59:59 of trực tiếp bóng đá k+ same day.

b) trực tiếp bóng đá k+ confirmation time for submitting e-tax applications is determined as follows:

b.1) For e-taxpayer registration applications: trực tiếp bóng đá k+ date trực tiếp bóng đá k+ tax authority's system receives trực tiếp bóng đá k+ application, as recorded on trực tiếp bóng đá k+ Receipt Notification of e-Taxpayer Registration Applications sent by trực tiếp bóng đá k+ tax authority to trực tiếp bóng đá k+ taxpayer (according to Form No. 01-1/TB-TDT issued with this Circular).

b.2) For tax declaration applications (excluding cases where trực tiếp bóng đá k+ tax authority calculates and notifies trực tiếp bóng đá k+ tax according to Article 13 of Decree 126/2020/ND-CP): trực tiếp bóng đá k+ date trực tiếp bóng đá k+ tax authority's system receives trực tiếp bóng đá k+ application, as recorded on trực tiếp bóng đá k+ Receipt Notification of e-Tax Declaration Applications sent by trực tiếp bóng đá k+ tax authority to trực tiếp bóng đá k+ taxpayer (according to Form No. 01-1/TB-TDT issued with this Circular) if trực tiếp bóng đá k+ tax declaration applications are accepted by trực tiếp bóng đá k+ tax authority as stated in trực tiếp bóng đá k+ Acceptance Notification of e-Tax Declaration Applications sent by trực tiếp bóng đá k+ tax authority to trực tiếp bóng đá k+ taxpayer (according to Form No. 01-2/TB-TDT issued with this Circular).

For tax declaration applications including accompanying records submitted directly or via postal service: trực tiếp bóng đá k+ submission time is counted as trực tiếp bóng đá k+ date trực tiếp bóng đá k+ taxpayer completes trực tiếp bóng đá k+ full submission of applications according to regulations.

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

Note: trực tiếp bóng đá k+ submission time for tax applications is considered within trực tiếp bóng đá k+ day if trực tiếp bóng đá k+ applications are successfully signed and sent between 00:00:00 to 23:59:59 of trực tiếp bóng đá k+ same day.