VI In the context of increasingly accelerated digital transformation, conducting tax procedures and fulfilling tax obligations through electronic means has become increasingly common. So, what electronic information systems are used to facilitate electronic tax transactions, what are the principles for preparing and submitting electronic tax dossiers and documents, and how are electronic tax dossiers and documents regulated? Let’s explore these matters with Pham Consult!
1. What electronic information systems are used to facilitate electronic tax transactions?
To ensure that electronic tax transactions are conducted in a consistent, convenient, and secure manner, the law specifically provides for the electronic information systems that taxpayers may use. In particular, for electronic tax payments, taxpayers may also make payments through various systems and organizations connected to the Tax Administration Information System.
The electronic information systems used to facilitate electronic tax transactions include:
- The National Public Service Portal;
- The Tax Administration Information System;
- The information system of a T-VAN service provider that is connected to the Tax Administration Information System.
For electronic tax payments, in addition to the electronic information systems mentioned above, taxpayers may also make payments through:
- The online public service system of another competent state authority;
- Electronic payment services provided by payment service providers;
- Payment intermediary service providers;
- Other service providers that are directly or indirectly connected to the Tax Administration Information System.
Pursuant to Clause 2, Article 8 of Circular No. 89/2026/TT-BTC, the electronic information systems used to facilitate electronic tax transactions are prescribed as follows:
Principles of electronic transactions in tax administration
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2. Electronic information systems used to facilitate electronic tax transactions:
a) The National Public Service Portal;
b) The Tax Administration Information System;
c) The information system of a T-VAN service provider that is connected to the Tax Administration Information System;
d) For electronic tax payments, in addition to the electronic information systems prescribed in Points a, b, and c of this Clause, taxpayers may make payments through the online public service system of another competent state authority, through electronic payment services provided by payment service providers or payment intermediary service providers, or through other service providers that are directly or indirectly connected to the Tax Administration Information System.
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The above provides information on “What electronic information systems are used to facilitate electronic tax transactions?”
2. What are the principles for preparing and submitting electronic tax dossiers and documents through electronic information systems?
In addition to specifying the systems used to conduct electronic tax transactions, taxpayers are also required to comply with principles concerning the preparation, submission, and receipt of electronic tax dossiers and documents. These provisions aim to ensure consistency throughout the transaction process, prevent duplicate submissions, and ensure that information is fully and accurately transmitted to the tax authority.
Pursuant to Clause 5, Article 8 of Circular No. 89/2026/TT-BTC, the principles for preparing and submitting electronic tax dossiers and documents through electronic information systems are prescribed as follows:
- Taxpayers shall prepare and submit electronic tax dossiers and documents through one of the electronic information systems prescribed in Clause 2, Article 8 of Circular No. 89/2026/TT-BTC. Where taxpayers are elderly persons, persons with disabilities, persons eligible for social protection, persons residing in areas with extremely difficult socio-economic conditions who are unable to conduct electronic transactions, or fall under other cases in which electronic transactions cannot be conducted as prescribed by law, they shall submit tax dossiers and documents in paper form through the methods prescribed in Point b, Clause 1, Article 12 of Circular No. 89/2026/TT-BTC.
For a particular administrative procedure, within the same period, taxpayers may not submit duplicate tax dossiers or documents through multiple electronic transaction methods, except where the electronic information system used for electronic tax transactions experiences a technical failure as prescribed in Article 12 of Circular No. 89/2026/TT-BTC;
- T-VAN service providers are responsible for transmitting taxpayers’ electronic tax dossiers and documents to the Tax Administration Information System in accordance with Article 14 of Circular No. 89/2026/TT-BTC;
- Where taxpayers make electronic tax payments through the methods prescribed in Point d, Clause 2, Article 8 of Circular No. 89/2026/TT-BTC, the competent state authority, payment service provider, payment intermediary service provider, or other service provider shall transmit the taxpayers’ electronic tax payment information to the Tax Administration Information System in accordance with Article 36 of Circular No. 89/2026/TT-BTC;
- For taxpayers’ dossiers submitted through the inter-agency one-stop mechanism, the receiving authority shall transmit information determining the taxpayer’s financial obligations and the taxpayer’s dossier information (if any) to the Tax Administration Information System through the National Public Service Portal.
3. How are electronic tax dossiers and documents regulated in electronic tax transactions?
Electronic tax dossiers and documents are important components of the process of conducting tax transactions by electronic means. Under the applicable regulations, the law specifically identifies the types of dossiers and documents that are created, submitted, received, and stored electronically, while also establishing requirements for electronic authentication and the handling of accompanying documents that remain in paper form.
Pursuant to Clause 1, Article 9 of Circular No. 89/2026/TT-BTC, electronic tax dossiers and documents in electronic tax transactions include:
- Electronic tax dossiers, comprising the types of tax dossiers prescribed in Clause 9, Article 4 of the Law on Tax Administration 2025, which are created, submitted, received, and stored by electronic means;
- Electronic State budget payment documents, meaning State budget payment documents prescribed in Government Decree No. 347/2025/ND-CP on administrative procedures in the field of State Treasury and its implementing regulations, which are created, submitted, received, and stored by electronic means;
- Tax administrative documents, notices, decisions, and other documents, notices, and decisions issued by tax authorities, which are created, submitted, received, and stored by electronic means.
The electronic tax dossiers and documents prescribed in this Clause must be electronically authenticated in accordance with Article 10 of Circular No. 89/2026/TT-BTC.
Where the tax dossier or State budget payment document contains accompanying documents in paper form, such documents must be converted into electronic form in accordance with the law on electronic transactions, except for documents and information classified as State secrets or cases where the law provides that such documents or information must not be submitted or processed electronically. In such cases, the submission, transmission, and receipt of these documents and information shall comply with the relevant applicable laws.
