What is a joint venture?
According to Circular 40/2021/TT-BTC, contract households are business households and individuals that pay taxes under the contract method - that is, pay taxes based on estimated revenue, not having to declare according to each invoice or accounting book.
This group is often small-scale businesses, traders, individuals selling goods at markets, small service stores, etc.
Can I pay taxes online on behalf of a contract household?
The answer is: Yes.
Other people can pay taxes on behalf of the contracting household through the Electronic Information Portal of the General Department of Taxation, by using a valid electronic tax transaction account.
According to Circular 84/2016/TT-BTC, the implementation process is as follows:
Step 1: Log in to the system
Access: https://thuedientu.gdt.gov.vn
Log in with an electronic tax transaction account issued by the tax authority to the taxpayer on behalf of the taxpayer.
Step 2: Select the submission form
In the Electronic Tax Payment section, select:
"Make a payment certificate" if you submit it yourself.
"Make a payment certificate" if it is submitted on behalf of the contract household.
Step 3: Enter information of the taxpayer and taxpayer
The system automatically displays the information of the person paying on behalf of the person (according to the account).
The representative must declare further:
They are business household names.
Tax code.
Address.
Step 4: Select a bank and withdrawal account
Select a bank that has registered to pay taxes online.
Select the account to withdraw money.
Step 5: Select the type of tax and the content of payment
Choose the right payment method: card tax, personal income tax, VAT...
Clearly state the content of tax payment (for example: "Put VAT in the first quarter of 2025 on behalf of Mr. Nguyen Van A's household".
Step 6: Electronic signature and completion
USB Token digital signature.
The document submitted to the system is complete.
Notes when paying taxes on behalf of a contract household
The representative must have an agreement/contract or be legally authorized.
Taxpayer information needs to be entered with absolute accuracy, especially the tax code.
Keep relevant documents to present when required by the tax authority.
