What is a bank or intermediary payment service provider in lịch trực tiếp bóng đá hôm nay field of taxation in Vietnam?
What is a bank or intermediary payment service provider in lịch trực tiếp bóng đá hôm nay field of taxation in Vietnam?
Based on Clause 8, Article 3Circular 19/2021/TT-BTC, lịch trực tiếp bóng đá hôm nay definition of a bank or intermediary payment service provider in lịch trực tiếp bóng đá hôm nay field of taxation in Vietnam is as follows:
Definition of Terms
In this Circular, lịch trực tiếp bóng đá hôm nay following terms are understood as follows:
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8.“bank or intermediary payment service provider” (IPSP) refers to a bank or IPSP where taxpayers make payments to lịch trực tiếp bóng đá hôm nay state budget under lịch trực tiếp bóng đá hôm nay Law on Tax Administration.
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Therefore, according to lịch trực tiếp bóng đá hôm nay above regulation, a bank or intermediary payment service provider in lịch trực tiếp bóng đá hôm nay tax sector in Vietnamcan simply be understood as lịch trực tiếp bóng đá hôm nay location where taxpayers execute payments into lịch trực tiếp bóng đá hôm nay state budget.
What is a bank or intermediary payment service provider in lịch trực tiếp bóng đá hôm nay field of taxation in Vietnam?(Image from lịch trực tiếp bóng đá hôm nay Internet)
Can taxpayers in Vietnamchoose lịch trực tiếp bóng đá hôm nay method of electronic transactions through a bank providing intermediary payment services?
Based on Clause 2, Article 4Circular 19/2021/TT-BTCon principles in electronic tax transactions:
Principles of Electronic Tax Transactions
1. Taxpayers conducting electronic tax transactions must have lịch trực tiếp bóng đá hôm nay ability to access and use lịch trực tiếp bóng đá hôm nay Internet, have an email address, have a digital signature as regulated in Article 7 of this Circular, or have a mobile phone number issued by a telecommunications company in Vietnam (for individuals who have not been issued a digital certificate) registered for transactions with tax authorities unless lịch trực tiếp bóng đá hôm nay taxpayer chooses lịch trực tiếp bóng đá hôm nay electronic tax payment method as specified in point dd, clause 2 of this Article, following lịch trực tiếp bóng đá hôm nay regulations of a bank or intermediary payment service provider.
2. Taxpayers can choose lịch trực tiếp bóng đá hôm nay following methods to conduct electronic tax transactions through:
a) lịch trực tiếp bóng đá hôm nay General Department of Taxation's electronic portal.
b) lịch trực tiếp bóng đá hôm nay national public service portal, lịch trực tiếp bóng đá hôm nay Ministry of Finance’s electronic portal connected to lịch trực tiếp bóng đá hôm nay General Department of Taxation's electronic portal.
c) lịch trực tiếp bóng đá hôm nay electronic portals of other competent state authorities (except point b of this clause) connected to lịch trực tiếp bóng đá hôm nay General Department of Taxation's electronic portal.
d) An organization providing T-VAN services accepted by lịch trực tiếp bóng đá hôm nay General Department of Taxation connecting to lịch trực tiếp bóng đá hôm nay General Department of Taxation's electronic portal.
dd) lịch trực tiếp bóng đá hôm nay electronic payment services of banks or intermediary payment service providers to execute electronic tax payments.
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Thus, taxpayers can entirely choose lịch trực tiếp bóng đá hôm nay method of electronic transactions through a bank providing intermediary payment services to handle electronic tax activities between taxpayers and tax authorities.
How do taxpayers in Vietnam register to choose lịch trực tiếp bóng đá hôm nay method of electronic transactions through a bank providing intermediary payment services?
Based on Clause 3, Article 4Circular 19/2021/TT-BTCon principles in electronic tax transactions:
Principles of Electronic Tax Transactions
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3. Registering to use lịch trực tiếp bóng đá hôm nay electronic tax transaction method
a) Taxpayers conducting electronic tax transactions through lịch trực tiếp bóng đá hôm nay General Department of Taxation's electronic portal must register to conduct electronic tax transactions as stipulated in Article 10 of this Circular.
b) Taxpayers conducting electronic tax transactions through lịch trực tiếp bóng đá hôm nay national public service portal or lịch trực tiếp bóng đá hôm nay Ministry of Finance’s electronic portal connected to lịch trực tiếp bóng đá hôm nay General Department of Taxation's electronic portal must register according to lịch trực tiếp bóng đá hôm nay guidance from lịch trực tiếp bóng đá hôm nay managing agency of lịch trực tiếp bóng đá hôm nay system.
c) Taxpayers conducting electronic tax transactions through other competent state authorities’ electronic portals connected to lịch trực tiếp bóng đá hôm nay General Department of Taxation's electronic portal must register according to lịch trực tiếp bóng đá hôm nay guidance from lịch trực tiếp bóng đá hôm nay competent state authorities.
d) Taxpayers conducting electronic tax transactions through an organization providing T-VAN services accepted by lịch trực tiếp bóng đá hôm nay General Department of Taxation connecting to lịch trực tiếp bóng đá hôm nay General Department of Taxation's electronic portal must register to conduct electronic tax transactions as stipulated in Article 42 of this Circular.
Within lịch trực tiếp bóng đá hôm nay same period, taxpayers are only allowed to register and execute one of lịch trực tiếp bóng đá hôm nay administrative tax procedures specified in point a, clause 1, Article 1 of this Circular through lịch trực tiếp bóng đá hôm nay General Department of Taxation's electronic portal, lịch trực tiếp bóng đá hôm nay national public service portal, lịch trực tiếp bóng đá hôm nay Ministry of Finance’s electronic portal, or a T-VAN service provider (except for cases specified in Article 9 of this Circular).
dd) Taxpayers choosing lịch trực tiếp bóng đá hôm nay method of electronic tax payment through lịch trực tiếp bóng đá hôm nay electronic payment services of a bank or intermediary payment service provider must register according to lịch trực tiếp bóng đá hôm nay guidance from lịch trực tiếp bóng đá hôm nay bank or intermediary payment service provider.
e) Taxpayers who have registered for electronic transactions with tax authorities must conduct transactions with tax authorities electronically as specified in clause 1, Article 1 of this Circular, except for lịch trực tiếp bóng đá hôm nay cases specified in Article 9 of this Circular.
Therefore, if taxpayers wish to choose lịch trực tiếp bóng đá hôm nay method of electronic transactions through a bank providing intermediary payment services, theyneed to register according to lịch trực tiếp bóng đá hôm nay guidance from lịch trực tiếp bóng đá hôm nay bank or intermediary payment service provider.
