GUIDELINES FOR LOGGING INTO THE ELECTRONIC TAX SYSTEM USING A DIGITAL IDENTIFICATION ACCOUNT FOR ENTERPRISES WITH A FOREIGN LEGAL REPRESENTATIVE

phanhoainamba
Jul 1
2 min read

On June 26, 2025, the Tax Department issued Official Letter No. 2065/CV-NVT regarding the implementation of electronic identification accounts (eID) for organizations when conducting electronic tax transactions, effective from July 1, 2025.

Legal basis:

Clause 7, Article 35 of the Law on Tax Administration No. 38/2019/QH14;
Decree No. 69/2024/NĐ-CP dated June 25, 2024, of the Government on electronic identification and authentication;
Circular No. 86/2024/TT-BTC dated December 23, 2024, of the Ministry of Finance providing guidance on tax registration.

The Tax Department provides guidance on electronic tax system login procedures for enterprises whose legal representative is a foreign national, as follows:

1. Organizational eID accounts are mandatory for tax transactions from July 1, 2025

Starting from July 1, 2025, enterprises are required to use organizational electronic identification (eID) accounts issued by the Ministry of Public Security when conducting tax-related administrative procedures electronically.

2. Enterprises whose legal representative is a foreign national

Currently, the Ministry of Public Security has not issued specific procedures for the issuance of eID accounts to foreign nationals, including foreign individuals acting as the legal representative of enterprises in Vietnam.

Therefore, during the transitional period, as guided under Official Letter No. 2065/CV-NVT:

Enterprises whose legal representative is a foreign national and who have not yet been issued an organizational eID account may continue to use their existing electronic tax accounts, provided they meet the conditions under:
- The Law on Tax Administration;
- The Law on Electronic Transactions.
Enterprises are advised to closely follow updates from the Ministry of Public Security in order to proceed with switching to an eID account once official instructions are released.

Conclusion from W&A:

As of now, the Ministry of Public Security has not yet issued specific guidelines for registering digital identification accounts for foreign individuals or enterprises whose legal representative is a foreigner. Therefore, taxpayers that fall into this category may continue to perform their tax obligations through the electronic tax account, as long as they comply with the provisions of the Law on Tax Administration and the Law on Electronic Transactions, until the digital identification account is issued according to the Ministry’s rollout plan.

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