Any entity when declaring taxes must comply with the current Tax Administration Law, including business households. Currently, the implementation of tax operations is gradually shifting to online form through the General Department of Taxation’s notification portal, including electronic tax declaration for business households. This is an issue of concern to many businesses because the penalty for late tax payment is relatively high. The following article will help readers better understand how to pay business household taxes online and how to submit declarations in accordance with the law.

1. Why should taxpayers register to pay taxes online?

In the current digital technology revolution, paying taxes online has become an inevitable trend, helping users to be flexible in terms of time and save maximum effort.

• Save maximum travel costs, transaction time; simplify paperwork when performing tax obligations, expand payment channels for taxpayers.
• Be proactive and flexible in paying taxes anywhere with internet, anytime, anywhere, by any means.
• Pay taxes 24/7, including holidays, with the Commercial Bank (CB) confirming the transaction results immediately upon submitting the payment slip.
• Can access the Electronic Information Portal of the Tax Authority to view, print, and download notifications and electronic payment slips that have been paid.
• Use other value-added services of the Commercial Bank.
• Avoid errors in information indicators in making payment slips to the state budget, consistent with the original data of the customs authority, ensuring accurate debt deduction, ensuring customs clearance of goods immediately after receiving confirmation of tax payment from the coordinating bank.

2. Conditions for registering for online tax payment in 2024

Taxpayers voluntarily register for online tax payment when they meet all of the following conditions:

• Being an organization or enterprise that has been granted a tax code/enterprise code and is in operation.
• Having a digital certificate issued by an organization providing public digital signature certification services and is still legally valid.
• Having a stable Internet connection and email address to contact the Tax Authority.
• Currently performing electronic tax declaration on the Tax Authority’s Electronic Information Portal.
• Having an account at a Commercial Bank (CB).

At present, Taxpayers (NNT) who want to use the service need to have an account at 01 bank that has coordinated with the General Department of Taxation to provide the service and is under the management of the Tax Departments and Tax Branches nationwide.

3. Instructions for easy electronic tax declaration for business households on the software

Step 1: Log in to the electronic tax declaration system

First, access the website thuedientu.gdt.gov.vn, select “Individual”, then proceed to “log in”.

Step 2: The system automatically redirects you to the website https://canhan.gdt.gov.vn/

Select “Log in”
Receive the tax code that has been activated for electronic tax declaration for business households and the confirmation code
Enter the password to log in to the electronic tax declaration system for business households

Step 3: Electronic tax declaration for business households

After successfully logging in, select the “Tax declaration” tab

Step 4: Submit XML declaration

Create a tax declaration, then save it in XML file format. Then upload the XML tax declaration to the system.

Select the declaration type => Form 01/CNKD – Tax declaration for individual business (TT40/2021)
Select the XML data file that has been created
Enter the confirmation code and submit the declaration

Step 5: Attach the tax reduction appendix

Select appendix PL43 (excel file format). If the electronic tax declaration for a business household does not generate a tax reduction, the appendix must still be attached but left blank.

Step 6: Enter the OTP code and submit

After completing the above step, the General Department of Taxation will send the OTP code to the phone number registered for the electronic tax declaration for the business household within a maximum of 3 minutes. If after this time, you still have not received the OTP code, click “Resend OTP code”.

At this point, it can be considered that you have successfully declared and paid the electronic tax for the business household.

Step 7: Look up the results of electronic tax declaration for business households

Business households can check the status of the declaration submission by clicking “Continue”. Then, the system will display all information about the appendices and declarations submitted during the period.

4. Detailed instructions on how to pay business taxes online

Currently, the form of business by business household is not very popular, so the procedures related to business households are often little known. Therefore, business households seem to be confused when they do not know how to declare and pay taxes in accordance with legal regulations, and also do not know how to comply with the provisions of the law to avoid unnecessary risks or being punished for incorrect tax payment.

Step 1: Log in to the Electronic Tax website to submit electronic tax declarations

1. Access the website https://thuedientu.gdt.gov.vn

2. Select the “Individual” section

Step 2: After selecting the “Individual” section as in step 1, the system will automatically transfer you to the website https://canhan.gdt.gov.vn/

You select “Login”

Step 3: Enter the business household tax code and confirmation code

Note: If after entering the confirmation code, the system does not go to step 4 but displays a message as shown => It means that your tax code has not been activated for electronic tax declaration of business households. Please contact your business household tax manager immediately for instructions.

Step 4: Enter the password to log in to the electronic tax declaration system for business households

– Use the password to log in to the electronic tax declaration submission system for business households (this password has been issued by the tax authority via text message)

– Click “Login”

Step 5: Select the “tax declaration” tab to start electronic tax declaration for business households

Step 6: Select the “Submit XML declaration” tab

Step 7: Proceed to attach data to the electronic tax declaration system for business households

1. Select the declaration type => Form 01/CNKD – Tax declaration for individual business (TT40/2021)

2. Select the created XML data file

3. Enter the confirmation code

4. Click “Submit declaration”

Step 8: Attach the tax reduction appendix according to Resolution 43, form PL43 (excel file)

1. Click the arrow button to select the appendix

2. Attach with appendix PL43 (excel file). If during the declaration period, the business household does not incur any tax reduction, the appendix must still be attached but left blank

3. Click “Continue”

Step 9: Enter the OTP code to confirm

1. Enter the OTP code sent by the General Department of Taxation to the phone number registered to submit the electronic tax declaration. The OTP code will be sent no later than 3 minutes after you complete step 8. If after this time, you still have not received the OTP code, click “Resend OTP code”

2. Click “Continue”

Note: To perform this step conveniently, please keep the phone receiving the OTP code with you or contact the person holding the phone number receiving the OTP code in advance to be able to perform as quickly as possible.

Step 10: At this step, the submission of the business household tax declaration online is considered successful. The rest, check the status of the declaration submission by clicking “Continue”

After clicking continue, the system will display the declarations and appendices you have submitted during the period.

The content of “how to pay business taxes online” has been provided by Viet My Law and Accounting through the information in the above article. We always have enthusiastic support from legal consultants, customers who have problems or need to use related legal services such as please contact the hotline 0981 345 339. We will resolve customer problems, provide services quickly, easily and most conveniently.