On March 18, 2021, the Minister of Finance issued Circular No. 19/2021/TT-BTC guiding electronic transactions in the tax field. Accordingly, this Circular has new regulations on electronic tax transaction registration methods, including the following methods:

• For registration of electronic tax transaction accounts with tax authorities: Web portal of General Department of Taxation.
• Registration of transactions with tax authorities is done through the web portal of competent state agencies connected to the web portal of General Department of Taxation, including:

1. Transaction registration with tax authorities electronically through the National Public Service Portal and the website of the Ministry of Finance.
2. Register transactions with tax authorities electronically through the portal of other competent state agencies.

• For registration of transactions with tax authorities electronically through the group service provider T-VAN.

• For electronic tax registration procedures: Taxpayers register for electronic tax payment through the web portal of General Department of Taxation, or T-VAN service providers, at the same time must register to use the service tax payment service with the bank or the intermediary payment service supplier where the account is opened according to the regulations of the bank or the intermediary payment service supplier.

This Circular takes effect on May 3, 2021.