How should the tax payment process be carried out in Vietnam?

Enterprises in Vietnam are required to carry out the tax process online. To simplify the tax payment process, the Ministry of Finance has issued Circular No. 110/2015/TT-BTC on electronic transactions in tax administration, which came into effect on September 10, 2015. As prescribed by the Law on Tax Administration, all types of enterprises are required to carry out electronic tax procedures with local tax agencies, including tax registration, filing, payment and refunds.