Biometric authentication when registering for electronic invoices.

The Tax Department has just issued Official Letter No. 3078/CT-NVT regarding biometric verification of legal representatives when registering or changing registration information for the use of electronic invoices.

This is an important aspect of the digital transformation process in the tax sector, contributing to ensuring safety and accuracy in identifying taxpayers, and preventing fraud and information falsification risks during the registration and updating of information for the use of electronic invoices.

The Tax Department has collaborated with the Department of Administrative Management of Social Order - Ministry of Public Security (C06) to develop and refine technical solutions for biometric authentication of legal representatives when registering or changing registration information for the use of electronic invoices (e-invoices).

According to the above document, the scope of application includes businesses, organizations, household businesses, and individual business owners registered to use electronic invoices; businesses, organizations, household businesses, and individual business owners who change their registration information for using electronic invoices due to changes in information about the legal representative; the representative of a household business or individual business owner; and the owner of a private enterprise (the legal representative).

The individuals subject to biometric verification are the legal representatives of businesses, organizations, household businesses, and individual business owners (except for foreigners who have not yet met the requirements for level 2 electronic identification of the electronic identification and authentication system according to the implementation roadmap of the competent authority).

To perform biometric authentication, the legal representative must have a level 2 electronic identity account on VNeID and must have installed and used the eTax Mobile application.

In addition, the information about the legal representative in the tax registration data of the tax authority matches the individual's identification information in the National Population Database.

Regarding the procedure, upon receiving the Declaration Form for Registration/Change of Registration Information for the Use of Electronic Invoices (Form No. 01/ĐKTĐ-HĐĐT) from the taxpayer, the Electronic Invoice and Electronic Document Portal sends a request for biometric authentication using facial recognition to the legal representative via the eTax Mobile application.

The legal representative performs biometric authentication on the eTax Mobile application following the instructions. After successful biometric authentication, the Electronic Invoice and Electronic Document Portal continues to process the information on form 01/ĐKTĐ-HĐĐT to send a notification regarding the acceptance or rejection of the registration/change of registration for using electronic invoices according to the Electronic Invoice and Electronic Document Management Process.

According to the Tax Department, the Department has upgraded its application systems (eTax Mobile, Electronic Invoice Portal, Electronic Documents) to meet regulations on biometric authentication of legal representatives when registering/changing registration information for using electronic invoices.

To ensure implementation, the Tax Department requests that provincial and city tax offices, large enterprise tax offices, and e-commerce tax offices disseminate information to taxpayers about the regulations and implementation of biometric authentication when registering/changing registration information for the use of electronic invoices through various means, ensuring that taxpayers and legal representatives subject to the requirement are promptly informed. Particular attention should be paid to the necessary conditions for implementation.

The units coordinate with the business registration agency and relevant agencies to guide taxpayers under their management to standardize and update information, ensuring that the identifying information of the legal representative in the business registration database, the tax registration database, and the national population database match correctly.

In addition, it is necessary to review and identify cases where taxpayers have incomplete or inaccurate information about their legal representatives; where the legal representatives have not installed and used the eTax Mobile application, or have not linked it with the VNeID application, in order to promptly provide solutions to encourage and support taxpayers; and to guide organizations, businesses, and individuals in the implementation process.

Source: https://hanoimoi.vn/xac-thuc-sinh-trac-hoc-khi-dang-ky-hoa-don-dien-tu-751002.html