In today's digital age, tax management 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 and use eTax is very important to effectively fulfill your tax obligations.
This guide provides a detailed overview of the registration process for both groups, along with guidance on how to look up tax information, ensuring you stay up to date and compliant with the latest tax requirements.
📜 Introduction to Electronic Tax Service (eTax)
The electronic tax system (eTax), developed by the General Department of Taxation of Vietnam, is an important tool to help taxpayers fulfill their tax obligations conveniently, transparently and effectively. E-tax allows online registration, declaration, payment and lookup of tax information, minimizing complicated administrative procedures. According to Law on Tax Administration 2019, eTax is a mandatory platform for managing tax obligations, applicable to both Vietnamese citizens and foreigners with taxable income in Vietnam.
The eTax Mobile mobile application was developed by the General Department of Taxation under the leadership of the Ministry of Finance, allowing organizations, businesses, and individual taxpayers to look up tax registration declarations at any time.
The Electronic Tax Portal, along with the eTax Mobile application, helps taxpayers conveniently manage taxes anytime, anywhere.
⚙️ Instructions for Electronic Tax registration process
1. Legal requirements
Taxpayers need to have a personal Tax Identification Number (PTN) before registering for eTax. A personal PTN is usually issued when an individual starts working or has taxable income in Vietnam. If they do not have a personal PTN, taxpayers can register for tax for the first time at the directly managing Tax Department through the direct form at the tax office, online via the electronic portal or by post. The registration dossier includes:
- Tax registration declaration form No. 05-DK-TCT issued with Circular No. 95/2016/TT-BTC dated June 28, 6 of the Ministry of Finance. (I.e. Download Form 05/DK-TCT here.
- Certified copies of identification documents:
- Valid Identity Card (ID) or Citizen Identification Card (CCCD) for taxpayers who are Vietnamese citizens.
- Valid passport for foreign nationals or Vietnamese people living abroad.
According to the Law on Tax Administration 2019 (Article 30, Clause 1), every individual with taxable income must register for a tax code to ensure compliance with tax obligations.
2. Method and process of registering for Electronic Tax for individuals
The method and process of registering for eTax for Vietnamese citizens and foreigners working in Vietnam are similar. The methods of registering for eTax include:
- Via Electronic Tax Portal
- Access to Electronic Tax Portal, select “PERSONAL” and 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.
- Via eTax Mobile Application
- Download and install the application from App Store or Google Play.
- Select “Register now”, enter the required information.
- Verify via OTP or bring ID to tax office for activation.
- Receive account information via text message from “TongCucThue”.
- Directly at Tax Office
- Bring identification (ID card, CCCD, Passport).
- Fill out form 01/DK-TDT at the tax office. 📥 Download Form 01/DK-TDT here.
- Submit application according to the instructions of the receptionist.
🔍 Instructions for looking up electronic Personal Income Tax (PIT)
To look up personal income tax electronically, taxpayers can do one of the following:
1. Look up via the Electronic Tax page
Step 1: Visit the page:
Official e-Tax website of General Department of Taxation: https://thuedientu.gdt.gov.vn/
Step 2: Sign in:
Select 'Personal' ⇒ 'Login'. Taxpayers can log in using:
- Registered e-Tax account or;
- Electronic Identity Account (VNeID) of the Ministry of Public Security.
Step 3: Select 'Search' ⇒ 'Search tax obligations':
The system will display search results including the following information:
- Section I – Amounts payable, paid, remaining payable, overpaid, exempted, forgiven, refunded, refunded, and remaining refunded.
- Section II – Amounts payable, overpaid, and refundable have been recorded in the tax management application system.
2. Look up via eTax Mobile application
Step 1: Download and install eTax Mobile application:
Download the app at:
Step 2: Sign in:
Taxpayers can log in using:
- Registered e-Tax account or;
- Electronic Identity Account (VNeID) of the Ministry of Public Security.
Step 3: Select 'All tax obligations' in the 'Tax obligation lookup' section:
The system will display search results including the following information:
- Section I – Amounts payable, paid, remaining payable, overpaid, exempted, forgiven, refunded, refunded, and remaining refunded.
- Section II – Amounts payable, overpaid, and refundable have been recorded in the tax management application system.
3. Look up via confirmation receipt
In case the taxpayer pays personal income tax directly at the tax office, the tax officer will issue a receipt confirming the payment of personal income tax. The taxpayer can look up and compare the information displayed on the receipt if there is any error.
The e-Tax system is an important step forward in the modernization of tax management. With a simple registration process via the e-Tax Portal or eTax Mobile application, along with the ability to look up tax information quickly, conveniently and accurately; registering and using the eTax service not only helps taxpayers, including Vietnamese citizens and foreigners working in Vietnam, manage tax obligations easily, transparently, saving time and effort, but also ensures compliance with the regulations of the Law on Tax Administration 2019.