In today's digital age, managing tax obligations has become simpler and more accessible through electronic platforms. In Vietnam, the eTax electronic tax system, developed by the General Department of Taxation, is an important tool for individuals to register, declare, look up, and pay taxes online.
This system not only simplifies the tax process but also ensures compliance with national tax regulations, as stipulated in Law on Tax Administration 2019Whether you are a Vietnamese citizen or a foreigner working in Vietnam, understanding how to register for and use eTax is crucial for fulfilling your tax obligations effectively.
This guide provides a detailed overview of the registration process for both groups, along with instructions on how to look up tax information, ensuring you stay up-to-date and compliant with the latest tax requirements.
📜 Introduction to eTax Services
The eTax system, developed by the General Department of Taxation of Vietnam, is an important tool that helps taxpayers fulfill their tax obligations conveniently, transparently, and efficiently. eTax allows for online registration, declaration, payment, and tax information lookup, minimizing complex administrative procedures. Law on Tax Administration 2019eTax is a mandatory platform for managing tax obligations, applicable to both Vietnamese citizens and foreigners with taxable income in Vietnam.
The eTax Mobile application, developed by the General Department of Taxation under the direction of the Ministry of Finance, allows organizations, businesses, and individual taxpayers to look up their tax registration declarations at any time.
The Electronic Tax Portal, along with the eTax Mobile application, helps taxpayers conveniently manage their taxes anytime, anywhere.
⚙️ Guide to the Electronic Tax Registration Process
1. Legal requirements
Taxpayers need a personal Tax Identification Number (TIN) before registering for eTax. A personal TIN is usually issued when an individual starts working or has taxable income in Vietnam. If you do not yet have a personal TIN, you can register for tax for the first time at the tax office directly managing your tax affairs, either in person at the tax office, online via the electronic portal, or by mail. The registration documents include:
- Tax registration declaration form No. 05-ĐK-TCT issued together with Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance. (I.e. Download Form 05/DK-TCT here.
- Copies of identification documents do not need to be certified:
- A valid National Identity Card (CMND) or Citizen Identification Card (CCCD) is required for taxpayers who are Vietnamese citizens.
- A valid passport is required for taxpayers who are foreign nationals or Vietnamese citizens residing abroad.
According to the Law on Tax Administration 2019 (Article 30, Clause 1) Every individual with taxable income must register for a tax identification number to ensure compliance with tax obligations.
2. Methods and procedures for registering for electronic tax registration for individuals
The methods and procedures for registering for eTax are similar for both Vietnamese citizens and foreigners working in Vietnam. The methods for registering for eTax include:
- Through the Electronic Tax Portal
- Access to Electronic Tax Portal, select the "PERSONAL" section and then select "Register" in the upper right corner.
- Fill in the required information.
- Select “Complete Registration” after confirming the information on the displayed form.
- Bring your identification to the tax office to complete the registration process.
- Through the eTax Mobile App
- Download and install the app from App Store or Google Play.
- Select “Register Now”, then enter the required information.
- Verify via OTP or bring your identification to the tax office to activate.
- Receive account information via text message from "TongCucThue".
- In person at the Tax Office
- Bring your identification documents (ID card, citizen identification card, passport).
- Fill out form 01/ĐK-TĐT at the tax office. 📥 Download Form 01/ĐK-TĐT here.
- Submit your application according to the instructions of the receiving officer.
🔍 Guide to looking up personal income tax (PIT) online
To look up personal income tax information electronically, taxpayers can use one of the following methods:
1. Check via the Electronic Tax website.
Step 1: Visit the page:
Official e-Tax website of the General Department of Taxation: https://thuedientu.gdt.gov.vn/
Step 2: Sign in:
Select 'Personal' ⇒ 'Login'. Taxpayers can log in using:
- Registered Electronic Tax Account or;
- Electronic Identity AccountVNeID) of the Ministry of Public Security.
Step 3: Select 'Lookup' ⇒ 'Lookup tax obligations':
The system will display the search results including the following information:
- Section I – Amounts payable, paid, outstanding, overpaid, exempted, written off, refunded, refunded, and still eligible for refund.
- Section II – Amounts due, overpaid, and refundable have been recorded in the tax management application system.
2. Look up your tax return via the eTax Mobile app.
Step 1: Download and install the eTax Mobile app.:
Download the app at:
Step 2: Sign in:
Taxpayers can log in using:
- Registered Electronic Tax Account or;
- Electronic Identity AccountVNeID) of the Ministry of Public Security.
Step 3: Select 'All tax obligations' in the 'Lookup tax obligations' section.:
The system will display the search results including the following information:
- Section I – Amounts payable, paid, outstanding, overpaid, exempted, written off, refunded, refunded, and still eligible for refund.
- Section II – Amounts due, overpaid, and refundable have been recorded in the tax management application system.
3. Check through the confirmation receipt.
In cases where taxpayers pay personal income tax directly at the tax office, tax officials will issue a receipt confirming the payment. Taxpayers can check and verify the information displayed on the receipt if any errors occur.
The eTax system is a significant step forward in the modernization of tax administration. With a simple registration process via the eTax Portal or the eTax Mobile application, along with the ability to quickly, conveniently, and accurately look up tax information, registering and using the eTax service not only helps taxpayers, including Vietnamese citizens and foreigners working in Vietnam, manage their tax obligations easily, transparently, and efficiently, but also ensures compliance with regulations. Law on Tax Administration 2019.