Da Nang City Tax Department responded to this problem as follows:

Pursuant to the provisions of Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Ministry of Finance guiding electronic transactions in the tax field:

- Article 4 guides the principles of electronic tax transactions;

- Article 10 guides the registration of electronic tax transactions.

Accordingly, in case taxpayers conduct electronic tax transactions, they must be able to access and use the Internet, have an email address and a mobile phone number issued and approved by a telecommunications company in Vietnam (for individuals who have not yet been issued with a digital certificate) have registered to use it for transactions with tax authorities under the guidance in Clause 1, Article 4 of Circular No. 19/2021/TT-BTC.

Taxpayers shall register to conduct electronic tax transactions according to the provisions of Article 10 of Circular No. 19/2021/TT-BTC for electronic tax transactions through the portal of the General Department of Taxation.

To support individuals, business individuals and business households, they can look up tax registration declarations, look up tax obligations and pay taxes anytime, anywhere on mobile devices with Internet connection, the General Department of Taxation deployed an electronic tax application (eTax Mobile) that allows installation on smart mobile devices with iOS or Android operating systems.

Currently, the eTax Moblie application version 3.0.1 allows taxpayers to link their bank accounts to make electronic tax payments.

Da Nang City Tax Department responded as above. In case taxpayers need to discuss further, please contact the Tax Department directly (Department of Propaganda and Support for Taxpayers, phone: 0236.3820450, 3823556) for guidance.