Circular guiding electronic transactions in the tax sector aims to detail a number of articles of the Law on Tax Administration No. 38 relating to dossiers and procedures for electronic transactions in the tax sector from the stage of registration: tax; Tax; taxpayer; certify information on tax liability fulfillment; clearing taxes and fines; tax refund; tax exemptions; to freeze, write off tax debt … etc
A taxpayer conducting electronic tax transactions must be able to access and use the internet, have an email address, have a digital signature or have a mobile phone number registered by a telecommunications company in Vietnam. used for transactions with tax authorities, unless taxpayers choose to pay taxes electronically according to regulations of banks or intermediary payment service providers.
Circular 19/2021 / TT-BTC takes effect from May 3, 2021.
Details of the contents of the guide for settlement follow the attached link.