Guide to Temporarily Filing and Paying Taxes Without an Enterprise Identification Number

by KMC Consulting Company Limited

From July 1, 2025, the Electronic Tax System will only allow login using electronic identification accounts for organizations and enterprises as stipulated in Clause 4, Article 40 of Decree 69/2024/ND-CP. Accounts issued by the National Public Service Portal or the administrative procedure resolution information systems of ministries or provinces will remain valid until June 30, 2025.

In cases where organizations or enterprises have not been issued an enterprise identification number after July 1, 2025, they can temporarily file and pay taxes through the National Public Service Portal as follows:

Step 1: Access the National Public Service Portal at: https://dichvucong.gov.vn  . Click “Login”

Step 2: Select “Account issued by the National Public Service Portal for Enterprises/Organizations”.

Step 3: Click “USB Digital Signature”.

Step 4: Download the electronic signing tool at the “here” link (supports Windows & Mac OS), then install the software compatible with your device.

Step 5: After installation, select “Login”. If the account does not exist, click “Register”.

Step 6: At the Windows Security screen, select the digital signature and click “OK”. Enter the token PIN.

Step 7: Choose “Online Payment”, then click “File and Pay Enterprise Taxes”.

Step 8: Click “Enterprise Tax Filing”.

Step 9: The system will redirect to the Electronic Tax portal, where enterprises can submit tax declarations and make payments as usual.

>> View more: Is VNeID Registration Mandatory for FDI Companies with Foreign Legal Representatives?

>> View more: Guidance on Using Electronic Identification Codes for Businesses and Individuals as per Official Letter 2065/CT-NVT

>> View more: How to Register an Organizational Electronic Identification (VNeID) Account?

For more detailed information about this or related Tax Advisory, please don’t hesitate to contact us.
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