To
Departments of Taxation of provinces and centrally-affiliated cities
Pursuant to the Law on Tax Administration dated
June 13, 2019;
Pursuant to the Law on Electronic Transactions
dated November 29, 2005;
Pursuant to the Law on Information Technology dated
June 29, 2006;
Pursuant to the Government’s Decree No.
126/2020/ND-CP dated October 19, 2020, elaborating on certain articles of the
Law on Tax Administration;
Pursuant to the Government’s Decree No.
125/2020/ND-CP dated October 19, 2020, prescribing administrative penalties for
tax or invoice-related violations;
Pursuant to the Government’s Decree No.
165/2018/ND-CP dated December 24, 2018 on electronic financial transactions;
Pursuant to the Government's Decree No.
130/2018/ND-CP dated September 27, 2018, elaborating on the implementation of
the Law on Electronic Transactions regarding digital signature and digital
signature authentication services;
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Pursuant to the Government’s Decree No.
11/2020/ND-CP dated January 20, 2020 regarding administrative procedures in the
state treasury sector;
Pursuant to the Government's Decree No.
87/2017/ND-CP dated July 26, 2017, defining the functions, tasks, powers and
organizational structure of the Ministry of Finance;
Pursuant to the aforesaid regulations, on March 18,
2021, the Ministry of Finance issues the Circular No. 19/2021/TT-BTC of the
Minister of Finance, providing guidance on performing electronic tax
transactions.
In order to facilitate the implementation and
propaganda, the General Department of Taxation introduces a number of new
regulations of the Circular No. 19/2021/TT-BTC (details given in the
Appendix).
Departments of Taxation are requested to
imperatively communicate, disseminate and notify them to local tax collecting
officers and taxpayers for their information. In the course of implementation
hereof, if there is any difficulty that arises, Departments of Taxation should
promptly report to the General Department of Taxation for further review and appropriate
actions to be taken./.
PP. GENERAL
DIRECTOR
DEPUTY GENERAL DIRECTOR
Phi Van Tuan
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INTRODUCING
A NUMBER OF NEW REGULATIONS OF THE CIRCULAR NO. 19/2021/TT-BTC DATED MARCH 18,
2019 OF THE MINISTER OF FINANCE, PROVIDING GUIDANCE ON ELECTRONIC TAX
TRANSACTIONS
(to the Official Dispatch No. 1194/TCT-KK dated April 20, 2021 of the
General Department of Taxation)
1. Regarding the scope of
regulation (Article 1 of the Circular No. 19/2021/TT-BTC):
a) Adding tax-related administrative procedures
prescribed in the Law on Tax Administration in order for taxpayers to perform
electronic tax transactions with respect to confirmation of fulfillment of tax
obligations; tracing of information on tax payment; offsetting of overpaid tax
amounts, late payment interest and fines; tax exemption, tax reduction; late
payment interest exemption; non-collection of late payment interest; tax debt
freezing; cancellation of tax, late payment interest and fine debts; extension
of tax payment deadline; payment of tax debt by installments.
Reason: This supplement is provided to
ensure conformance to the Resolution No. 02/NQ-CP dated January 1, 2019 on the
ongoing implementation of major duties and measures to improve business
environment and enhance the national competitiveness in 2019 with vision
towards 2021.
b) Supplementing the scope of regulations
with respect to the e-transactions between tax authorities and competent state
authorities, and organizations involved in receiving and providing information
and handling tax administrative procedures for taxpayers according to the Law
on Tax Administration and through the single-window system;
Supplementing the scope of regulations with
respect to provision and exchange of information used for cooperation in
tax-related activities by electronic means between tax authorities and state
regulatory bodies, other organizations and individuals involved in receiving
and handling tax administrative procedures for taxpayers.
Reason: This supplement is provided to
ensure conformance to regulations laid down in clause 3 of Article 96, clause 3
and 4 of the Law on Tax Administration and Article 26, 27 and 28 in the
Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, elaborating on
several articles of the Law on Tax Administration (hereinafter referred to as
Decree No. 126/2020/ND-CP).
c) Amending and supplementing the scope of
non-application in this Circular with respect to:
c.1) E-transactions in invoices under the
Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 regarding
invoices and proofs of payment;
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c.2) E-transactions in taxation of overseas
suppliers that do not have permanent establishments in Vietnam, and participate
in e-commerce or digital trades and other services with organizations and
individuals in Vietnam. This matter is already regulated in particular instructional
documents.
Reason: This amendment or supplement is
covered in the Circular of the Minister of Finance, providing guidance on
implementation of several articles of the Law on Tax Administration No.
38/2019/QH14 (hereinafter referred to as general Circular providing guidance on
implementation of the Law on Tax Administration).
2. Regarding principles of
e-tax transactions (Article 4 in the Circular No. 19/2021/TT-BTC):
Adding the regulation under which taxpayers
may conduct e-tax transactions through: (i) The GDT’s web portal, the web
portal of the Ministry of Finance connected to the GDT’s web portal; (ii) Web
portals of other competent authorities (except point (i)) connected to the
GDT’s web portal; (iii) E-payment services of IPSPs connected to the GDT’s web
portal for the purpose of tax e-payments.
- If a taxpayer performs an e-tax transaction in
any form, they must register their e-tax transaction in accordance with
regulations and instructions of the agency or organization that they choose. When
they register their tax transactions via the National Public Service Portal or
the website of the Ministry of Finance, they will be granted an additional
account by the General Department of Taxation to perform their transactions at
the web portal of the General Department of Taxation based on the information
that they have provided on these Portals without having to register for any
change or supplement.
- Taxpayers shall prepare and submit e-tax dossiers
at the Web Portal that they have chosen.
Reason: This addition is made to ensure
conformance to the Government’s Decree No. 61/2018/ND-CP dated April 23, 2018
on implementation of single-window system and interlinked single-window system
for handling administrative procedures; the Government’s Decree No.
11/2020/ND-CP dated January 20, 2020 on administrative procedures in the state
treasury activities; the Government’s Resolution No. 02/NQ-CP dated January 1,
2019 on continued implementation of key tasks and measures to improve business
environment and national competitiveness in 2019 with vision towards 2021.
3. Regarding sending
notifications, decisions and e-documents of tax authorities (Article 5 in the
Circular No. 19/2021/TT-BTC):
Adding the regulation on general principles:
Tax authorities shall send notifications, decisions and e-documents to
taxpayers through the Web Portal that the taxpayers have chosen. These
notifications, decisions and e-documents shall be all stored on the GDT’s web
portal for their full access.
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4. Regarding e-documents
(Article 6 in the Circular No. 19/2021/TT-BTC):
a) Adding the regulation on e-tax dossiers,
including: confirmation of fulfillment of tax obligations; tracing of
information on tax payments; procedures for offsetting of overpaid tax amounts,
late payment interest and fines; tax exemption, tax reduction; non-collection
of late payment interest; tax debt freezing; cancellation of tax, late payment
interest and fine debts; extension of tax payment deadline; payment of tax debt
by installments.
Reason: This addition is made to ensure
conformance to the new scope of regulation prescribed in Article 1 of the
Circular.
b) Amending and supplementing the regulation
on e-state budget payment documents: the state budget payment documents
prescribed in the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020
on administrative procedures in the state budget's activities; if tax is
electronically paid using the service of a bank or IPSP, the state budget
payment document which is the bank’s or IPSP’s transaction document must
contain all information on the sample state budget payment document.
Previously: The regulation stipulates that
an electronic tax payment document is the deposit slip or the receipt of
payment into the state budget according to the regulations of the Ministry of
Finance in electronic form, except for tax payments via electronic tax payment
services of banks.
5. Regarding e-signing during
e-tax transactions (Article 7 in the Circular No. 19/2021/TT-BTC):
a) Revising the regulation on rendering
level-4 electronic tax registration services to taxpayers, including those
making the initial tax registration. This regulation prescribes that the
taxpayer applies for taxpayer registration for the first time and issuance of
TIN as prescribed in Clause 1 Article 13 hereof is entitled to register only
one personal mobile phone number of the individual or the individual who is the
legal representative of an organization to receive the e-transaction
verification code via “message” when submitting an electronic application for
taxpayer registration for the first time to the tax authority.
Previously: The regulation set out in clause
8 of Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of
the Ministry of Finance prescribes: When submitting the tax registration
dossier electronically for the first time to the tax authority, the taxpayer
shall not have to authenticate the electronic tax transaction, but be required
to go to the website of the General Department of Taxation to make declaration
and submit that dossier. However, then the taxpayer must bring the paper
dossier to the tax authority after it has been submitted electronically for
comparison at the time of receipt of the results which may be the Certificate
of Tax Registration or the Notice of Tax Identification Number with respect to
the tax registration dossier submitted for the first time.
b) Amending and supplementing the
regulations with a view to multiplying methods for verification of tax
transactions when an individual that has not yet been granted a digital
certificate performs the transaction, specifically as follows:
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- or use the e-transaction verification code
randomly generated every minute from an automatic electronic device provided by
the tax authority or relevant authority (“hereinafter referred to as “Token
OTP”);
- or use the e-transaction verification code
randomly generated after a period of time by an application of the tax
authority or relevant authority and installed on a smartphone or tablet
(“hereinafter referred to as “Smart OTP”).
- or use the biometric authentication as prescribed
in the Decree No. 165/2018/ND-CP.
Previously: The regulations prescribe use of
e-transaction authentication codes granted by e-transaction systems of tax
authorities or other authorities involved in e-transactions.
c) Adding the regulation: If the taxpayer
that is an organization or individual that declares or pays tax on behalf of a
foreign organization, foreign individual or foreign contractor conducts e-tax
transactions with the tax authority, such organization or individual shall use
their digital certificate to append signatures to e-documents when conducting
e-tax transactions with the tax authority.
Previously: Such regulation applies to tax
agencies.
d) Adding the regulation under which, upon
performing e-transactions prescribed herein, IPSPs and other state authorities
must use digital signatures appended with the digital certificates issued by
public certification authorities or issued or recognized competent authorities.
Reason: This addition is made to ensure
conformance to the regulations on the new scope and subjects of application
prescribed in Article 1 and Article 2 of the Circular.
dd) Adding the specific regulations on
e-signatures of tax authorities put to e-documents sent by tax authorities to taxpayers
(including: (1) with respect to e-documents which are notifications
automatically generated and sent by the GDT’s web portal to taxpayers or
automatically generated and sent by the GDT’s tax administration system to
taxpayers, using the GDT’s token; (2) with respect to e-documents which are
generated by tax officials on the GDT’s tax administration system according to
the tax administration procedures to be sent to taxpayers, using both token of
the tax authority and digital signatures of the tax officials as legally
prescribed.
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a) Time for submission of e-tax dossiers and e-tax
payment by taxpayers
a.1) Adding the regulation on calculation of
the time of submission of e-tax dossier: A dossier is considered to be
submitted in the day if it is successfully signed and submitted from 00:00:00
to 23:59:59 of the day.
Previously: The regulations prescribe
taxpayers may perform electronic tax transactions on a 24/7 basis per week,
including regulatory days-off, public holidays and lunar new year's holidays.
a.2) Revising the method for timing of confirmation
of submission of e-tax dossiers so that it can be generally applied to e-tax
dossiers having similar nature as a basis for tax authorities’ timing of
submission of tax dossiers; calculation of the time length of late submission
of tax dossiers or the time length of processing of tax dossiers under
regulations and conformity with the scope of application prescribed in Article
1 of the Circular.
Supplementing the regulation under
which the time of confirmation of submission of tax declaration dossiers with
attached documents submitted in person or sent by post is counted from the date
on which the taxpayer completes the submission of prescribed records and
documents in full.
Previously: The regulations stipulate the
time of confirmation of electronic filing of electronic tax registration
dossiers, electronic tax declaration dossiers, and electronic tax refund
dossiers. With respect to electronic tax declaration dossiers, there has been
none of regulations for tax declaration dossiers, including attached documents
which are submitted directly or sent by post.
a.3) Revising the time for e-tax payment so
that it is conformable to regulations laid down in the Law on Tax
Administration.
b) Adding the regulation under which the
time a notification, decision or written document is sent by a tax authority to
a taxpayer is within a day if the dossier is successfully signed and submitted
from 00:00:00 to 23:59:59 of the day.
7. Amending and supplementing
legal consequences for taxpayers that submit e-tax dossiers and pay tax within
the time when the GDT’s web portal, web portals of state regulatory authorities
or web portals of T-VAN service providers encounter errors (Article 9 in the
Circular No. 19/2021/TT-BTC):
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Reason: This addition is to conform to the
scope of application, subjects of application and principles for e-transactions
that are just added to Article 1, Article 2 and Article 4 in the Circular.
b) Adding the important principle, according
to which, if the portal of a competent state authority or the portal of a T-VAN
service provider encounters errors, the taxpayer may perform electronic
transactions through the website of the General Department of Taxation.
Taxpayers shall submit paper dossiers directly at tax authorities, pay taxes
through other electronic transaction channels as prescribed in Clause 2,
Article 4, or pay taxes directly at banks/State Treasuries according to
regulations of the Decree No. 11/2020/ND-CP and guiding documents when the
website of the General Department of Taxation encounters errors after working
hours of the last day of the tax filing or payment deadline; the submission of
tax dossiers and tax payment documents in paper form is due on the next working
day adjacent to the date on which the website of the General Department of
Taxation encounters errors.
8. Regarding registration for
transactions with tax authorities in electronic form (Article 10 in the
Circular No. 19/2021/TT-BTC):
a) Supplementing the regulation on the case
of registration for grant of e-tax transactions through the Web Portals of
competent regulatory authorities connected with the Web Portal of the General
Department of Taxation.
Reason: This supplement is to conform to the
scope of application and principles for e-transactions that are just added to
Article 1 and Article 4 in the Circular.
b) Providing supplements to tighten the
regulation on electronic addresses registered for e-tax transactions (considered
as one of the electronic tax transactions), specifically as follows: Each
taxpayer is allowed to register an official email address to receive all
notifications arising in the process of performing electronic transactions with
tax authorities (this email address must be identical with the email address
directly registered with the tax authority as prescribed in Article 13 of this
Circular, or the email address registered with the business registry under the
single-window mechanism as prescribed in Article 14 and Article 35 of this
Circular).
Previously: The regulations prescribe that
each taxpayer is allowed to register an official email address to receive all
notifications arising in the process of performing electronic transactions with
tax authorities.
c) Adding the regulation on procedures for
registration for electronic tax payment through the web portal of the General
Department of Taxation and the T-VAN service provider which is applied in case
where the taxpayer registers to open an account at an intermediary payment
service provider.
Previously: There is none of regulations
under which taxpayers are allowed to apply for accounts opened at intermediary
payment service providers in order to pay tax electronically via the website of
the GDT or the T-VAN service provider.
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Adding the regulation on registration of
changes and additions of electronic transaction information for taxpayers who
have registered their transactions with tax authorities in electronic form
through the portals of competent state authorities; have registered for changes
or additions to transaction accounts opened at intermediary payment service
providers.
Reason: This addition is to conform to the
scope of application, subjects of application and principles for e-transactions
that are just added to Article 1, Article 2 and Article 4 in the Circular.
10. Regarding the suspension
of transactions with the tax authority by electronic means (Article 12 in the
Circular No. 19/2021/TT-BTC):
As prescribed in Clause 1 of Article 8 in the Law
on Tax Administration, taxpayers, tax authorities, state regulatory
authorities, organizations and individuals that are eligible to perform
electronic tax transactions must perform electronic transactions with tax
authorities according to the provisions of this Law and other legislation on
electronic transactions.
According to this regulation, transactions with tax
authorities by electronic means are mandatory in case of fully meeting
electronic transaction requirements. Therefore, there is none of cases in which
taxpayers deliberately apply for the suspension of electronic transactions with
tax authorities. There exists the regulation prescribing that, if the tax
authority issues the notification of invalidation of tax identification number,
the notification of the taxpayer’s inactive status at the registered address,
or the notification of dissolution / closure / termination of business is
issued by the business registry, the tax authority shall actively suspend
transactions and send their notification of this to the taxpayer. The Circular
is amended to ensure conformity with this regulation.
Previously: Taxpayers may deliberately apply
for the suspension of electronic transactions with tax authorities on demand.
11. Regarding electronic
transactions arising from tax registration (Article 13 and Article 14 in the
Circular No. 19/2021/TT-BTC):
a) Repealing the regulation under which
taxpayers are bound to submit paper dossiers to the tax authorities after they
have been filed electronically for comparison purposes at the time of receipt
of the result which is a tax registration certificate or a notice of tax identification
number with respect to the initial tax registration dossier because their
electronic dossiers have been authenticated electronically by the tax
authorities through the personal mobile phone numbers of the taxpayers or the
individuals who are the legal representatives for the institutional taxpayers.
Previously: The regulation set out in clause
8 of Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of
the Ministry of Finance prescribes: The taxpayer is bound to bring their paper
dossier to the tax authority after it has been submitted electronically for
comparison at the time of receipt of the result which may be the Certificate of
Tax Registration or the Notice of Tax Identification Number with respect to the
tax registration dossier submitted for the first time.
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Previously: Taxpayers making initial tax
registration are bound not to send their tax-related documents or dossiers
through T-VAN service providers.
c) Setting out specific regulations on other tax
registration dossiers other than initial tax registration dossiers, an
application for issuance of TIN submitted on one's behalf or application for
taxpayer registration for issuance of TIN to business location of a household
business or individual business; application for change of taxpayer
registration information eligible to receive a result; application for
temporary suspension of operation or business or business resumption ahead of
schedule; application for TIN deactivation; application for TIN reactivation.
Previously: The regulation stipulates application
for changes in tax registration information, temporary suspension of business
or invalidation of TIN and other tax registration procedures.
d) Amending the regulation on legal bases for
handling of e-tax registration dossiers, including the Law on Tax
Administration, the Decree No. 126/2020/ND-CP and the Circular No.
105/2020/TT-BTC dated December 3, 2020 of the Minister of Finance, providing
instructions about tax registration (hereinafter referred to as Circular No.
105/2020/TT-BTC).
Previously: Legal basis for handling of
e-tax registration dossiers is the Circular No. 95/2016/TT-BTC dated June 28,
2016 of the Ministry of Finance.
dd) Revising the regulation under which, if
the taxpayer registers the delivery of application processing results which may
be the Certificate of tax registration or the Notification of tax
identification number by post, tax authorities shall be responsible for sending
results to the taxpayer through public post services to the taxpayer’s
registered address.
Previously: If the taxpayer registers to
receive the Certificate of tax registration or the Notification of tax
identification number by post, the tax authority shall be responsible for
sending results to the taxpayer to the taxpayer’s registered address.
e) Introducing the regulation on the principles of
receipt of dossiers and notification of application processing results in case
where taxpayers perform electronic tax registration at the same time as
business registration under the single-window system as prescribed in the Joint
Circular No. 01/2016/TTLT-BKHDT-BTC dated February 23, 2016 to ensure
conformity with the provisions of the Law on Tax Administration and regulations
on electronic tax transactions.
12. Regarding electronic
transactions arising from tax declaration (Article 15, Article 16, Article 17,
Article 18 and Article 19 in the Circular No. 19/2021/TT-BTC):
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Amending and supplementing the regulation to
make it clearer and more specific as follows:
- The tax authority shall rely on the information
on the application for tax registration/enterprise registration of the taxpayer
already issued with TIN/enterprise ID number to determine the tax declaration
obligations. The taxpayer shall check information about the taxpayer's tax
declaration obligation on the GDT’s web portal, and shall make any adjustment
or supplement (where necessary).
- Specifying any change in information about tax
declaration obligations/cases of discharge of tax declaration obligations to
ensure conformity with the Law on Tax Administration and instructional
documents (the Decree No. 126/2020/ND-CP and the Circular No. 105/2020/TT-BTC).
Reason: This amendment and supplement is to
conform to the provisions of the Circular No. 105/2020/TT-BTC and the Decree
No. 126/2020/ND-CP.
b) Regarding e-tax declarations:
b.1) Adding the regulation regarding
inspection, comparison, and time of tax authorities’ acceptance/non-acceptance
under which, if the taxpayer's tax declaration dossier includes documents
prescribed by law to the extent that the taxpayer cannot submit it
electrically, the taxpayer shall simultaneously pay directly at the tax
authority or send it by using the registered mail service.
b.2) Supplementing and amending the handling and notification
of results of processing of electronic tax declaration dossiers, including the
following cases: Tax authorities send notifications electronically to
taxpayers, and concurrently send electronic notices through the interlinked
single-window system.
Reason: This amendment and supplement is to
conform to the provisions of Article 13 in the Decree No. 126/2020/ND-CP.
c) Adding the regulation on facilitation of
electronic tax filing: On the basis of the taxpayer's tax declaration
obligations, in case where the taxpayer has not submitted the tax declaration
dossier by the prescribed deadline, the website of the General Department of
Taxation shall send the taxpayer a notice to push the submission of tax
declaration dossiers through the electronic tax transaction portal.
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13. Regarding electronic tax
payments (Article 20, Article 21, Article 22, Article 23, Article 24, Article
25 and Article 26 in the Circular No. 19/2021/TT-BTC):
a) Eliminating the conditions regarding
electronic tax payment of banks participating in electronic tax payment
procedures. Instead, banks and IPSPs that meet technical standards according to
the public statement of the General Department of Taxation shall request
connection to the General Department of Taxation as prescribed in Article 38 of
the Circular No. 19/2021/TT-BTC.
b) Regarding the process for tax payment through
the taxpayer’s web portal that the taxpayer chooses for creation of state
budget payment documents
b.1) Supplementing the process of electronic
tax payment through the web portal of the competent state authority to ensure
consistency with the process of paying tax through the web portal of the
General Department of Taxation and the T-VAN service provider.
Previously: The regulation prescribes the
process for electronic tax payment through the Web Portal of the General
Department of Taxation and the T-VAN service provider.
b.2) Supplementing the process of handling
of documents for payment to the State budget in order to simplify the process,
information, and ensure accurate data transmission and receipt between the bank
where the taxpayer chooses to take money from their account, the bank where the
State Treasury opens their account and the State Treasury, specifically as
follows:
- Supplementing the principle of creation of
“reference code” at the application system of the state treasury where the
taxpayer creates documents for payment into the state budget.
- Information transmitted and received through
banks or IPSPs and State Treasuries is classified into 04 groups: Debit account
number; amounts payable to the state budget; the beneficiary; reference code.
- The state treasury or the bank where the state
treasury opens their account may access all tax payment details by entering the
“reference code” of the document evidencing payment into the state budget
available on the web portal of the General Department of Taxation. The state
treasury shall rely on the written notice of credit of the bank where the State
Treasury opens its account and information about the amount paid to the state
budget according to the "reference code" of the state budget payment
document on the GDT’s web portal to do searches and keep records of state
budget receipts.
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Previously:
- Information transmitted and received between electronic
transaction systems of banks includes full information (Name, TIN, address of
the taxpayer; beneficiary’s account or account for VAT recovery of tax refunds;
name of the State Treasury receiving payments into the state budget; code and
name of the collection authority; information related to payments into the
state budget: number, date of the decision/notification, name of the authority
having competence in issuing the decision/tax period, name of the tax type,
collection, address of the house , land lot (if any), transport type, brand,
type number, paint color, chassis number, engine number of the airplane, boat,
car or motorbike (if any), chapter code, sub-item code of each type of tax,
collection; detailed amounts of specific taxes recorded in VND, foreign
currency; date of tax payment;)
- The state treasury must keep accounting records
according to details transmitted by the bank where the state treasury opens
their account.
c) Regarding the process of payment of tax through
electronic transaction channels of banks or IPSPs.
c.1) Supplementing the procedure for
electronic tax payment through IPSPs to ensure consistency with the procedure
for tax payment through electronic transaction channels of banks.
Previously: There is none of regulations on
payment of tax through IPSPs.
c.2) Adding the form of payment of tax through
electronic transaction channels of banks or IPSPs on the web portals of the
competent state authorities.
Previously: There is none of regulations
elaborating on this form even though it is put to use at the National Public
Service Portal.
c.3) Regarding the procedure for transmission and
acquisition of information between electronic transaction systems of banks or
IPSPs and state treasuries that should ensure consistency with a view to
simplifying the transmission and acquisition procedure, and transmission and
acquisition of accurate information and data.
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- Information transmitted and acquired through
electronic transaction systems of banks or IPSPs and state treasuries are
classified into the followings: Debit account number; amounts payable to the
state budget; the beneficiary, reference code, date of withdrawal of money from
the account of the taxpayer or the trusted payer.
- Banks or IPSPs that are linked to each other
shall transmit all information according to documents evidencing payments into
the state budget prepared by taxpayers to the web portal of the General
Department of Taxation.
- Banks or IPSPs that are not yet linked to the
GDT’s web portal shall transmit all information contained in documents
evidencing payments into the state budget prepared by taxpayers to the banks
where state treasuries open their accounts in order for these banks to transmit
them to the web portal of the General Department of Taxation.
- The state treasury or the bank where the state
treasury opens their account may access all tax payment details by entering the
“reference code” of the document evidencing payment into the state budget
available on the web portal of the General Department of Taxation. The state
treasury shall rely on the written notice of credit of the bank where the State
Treasury opens its account and information about the amount paid to the state
budget according to the "reference code" of the state budget payment
document on the GDT’s web portal to do searches and keep records of state budget
receipts.
Previously:
- Information transmitted and acquired between
banks must comprise all required information.
- The state treasury must keep accounting records
according to details transmitted by the bank where the state treasury opens
their account.
c.4) This amended regulations will be implemented
according to the schedule of reform of administrative procedures by tax
authorities under the provisions of clause 5 of Article 48 in the Circular No.
19/2021/TT-BTC.
d) Amending the regulations on grant of recovered
documents evidencing payments into the state budget
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Previously: Recovered documents are granted
using the form C1-02/PH annexed to the Circular No. 84/2016/TT-BTC dated June
17, 2016 of the Minister of Finance.
dd) Supplementing the procedure for grant of
confirmation of fulfillment of tax obligations (including certification of
payment into the state budget and fulfillment of tax obligations) in electronic
form in order to ensure consistency with the Law on Tax Administration and
other documents providing instructions about implementation of the Law on Tax
Administration.
Previously: The regulation stipulates the
procedure for confirmation of tax amounts paid into the state budget in
electronic form.
e) Amending the procedure for receiving and responding
with results of processing of requests for review of electronic tax payment
information of taxpayers, specifically as follows:
- Supplementing the procedure for sending
notification of acceptance/non-acceptance of requests for electronic review
(according to the form No. 01-2/TB-TDT annexed to the Circular No.
19/2021/TT-BTC)
- Supplementing the procedure for sending
notification of explanation, provision of additional information and documents
by using the form No. 01/TB-BSTT-NNT annexed to the Decree No. 126/2020/ND-CP.
Reason: These amendments and supplements are
provided to ensure conformance to regulations of the Law on Tax Administration
and documents providing instructions about implementation of the Law on Tax
Administration.
g) Supplementing the procedure for electronically
receiving and responding with the results of settlement of overpaid tax, late
payment interest and fines.
Reason: This supplement is provided to
ensure consistency with the scope of regulation supplemented under Article 1 of
the Circular and regulations of the Law on Tax Administration and documents
providing instructions about implementation of the Law on Tax Administration.
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a) Amending the regulation under which the
time of tax authorities’ delivery of the Notice of receipt of electronic tax
refund dossiers follows the time of tax authorities’ delivery of the Notice of acceptance
of electronic tax declaration dossiers with respect to the case in which
taxpayers request tax refunds included in the tax declaration dossiers.
Previously: The notice of receipt of
electronic tax refund dossiers is sent together with the notice of receipt of
electronic tax declaration dossiers.
b) Changing the sample Notification of
Receipt/Notification of Acceptance of electronic tax refund dossiers to the
ones specified in the Circular, guiding the implementation of a number of
articles of the Law on Tax Administration No. 38/2019/QH14 (different from
others the same as the ones annexed to the Circular on electronic tax
transactions).
c) Revising regulations related to the provision of
explanations and additional information and documents to ensure conformance to
the Law on Tax Administration and documents providing instructions about
implementation of the Law on Tax Administration.
15. Regarding electronic tax
exemptions or reductions (Article 29 and Article 30 in the Circular No.
19/2021/TT-BTC):
Adding new regulations on electronic tax
exemption and reduction whereunder taxpayers can electronically send tax
exemption or reduction request dossiers to tax authorities (including the case
of direct submission to tax authorities and the case of the taxpayers’
submission of electronic applications for tax exemption and reduction together
with the administrative dossier on land management and use under the
one-stop-shop mechanism). These regulations specify the processes for
electronic receipt, processing and notification of results of applications for
tax exemption and reduction.
Reason: This supplement is provided to
ensure consistency with the scope of regulation supplemented under Article 1 of
the Circular and regulations of the Law on Tax Administration and documents
providing instructions about implementation of the Law on Tax Administration.
16. Regarding electronic
transactions arising from tax debt management and enforced tax debt collection
activities (Article 31 in the Circular No. 19/2021/TT-BTC):
Adding new regulations on electronic
transactions arising from tax debt management and tax debt collection
enforcement; according to these new regulations, the Circular guides (i) the
receipt, handling and notification of results of processing of debt settlement
dossiers; (ii) checks and adjusts information on notices, decisions and
documents of tax authorities for use in debt management and tax debt collection
enforcement in electronic form.
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17. Regarding electronic
administrative sanctions (Article 32 in the Circular No. 19/2021/TT-BTC):
This regulation was previously covered in the
Circular No. 110/2015/TT-BTC, but could not be implemented due to lack of legal
basis. For this reason, the Circular No. 66/2019/TT-BTC makes it annulled. Now,
the Law on Tax Administration and the Decree No. 125/2020/ND-CP dated October
19, 2020 of the Government on sanctions for administrative violations on taxes
and invoices set forth regulations and sufficient legal bases; Therefore, the
Circular provides the following supplements, including: Sanctions for
violations arising from tax registration and declaration activities. According
to these regulations, tax authorities shall rely on the time of confirmation of
submission of tax registration dossiers and electronic tax declarations in
Article 8 of this Circular and the time limit specified in the Law on Tax
Administration and documents guiding the implementation of the Law on Tax
administration to determine the number of days of late submission of dossiers
and issue notices of administrative violations for imposition of administrative
penalties for tax-related violations; The decision on sanctions for tax-related
violations according to regulations to send them to the taxpayers via the
portal that they choose to create and submit their dossiers.
18. Regarding electronic
transactions arising from provision of electronic supporting services (Article
33 and Article 34 in the Circular No. 19/2021/TT-BTC):
a) Supplementing the regulations on
receiving, processing of and responses to enquiries of taxpayers.
Reason: This supplement is provided to
ensure conformance to the new scope of regulation prescribed in Article 1 of
the Circular.
b) Making amendments and supplements to
formulate clearer regulations on access to information about taxpayers.
According to the amended or supplemented regulations, in case taxpayers use
electronic tax transaction accounts to access their information, they can see
information about their dossiers, documents, notices, decisions and documents
received/sent between them and tax authorities; have access to information
about declaration obligations according to dossiers, documents and decisions;
have access to the amounts of tax payable. Taxpayers can have access to the
processing status of electronic tax dossiers by entering the electronic
transaction codes and, in particular, documents on payment into the state
budget by entering the "reference code".
Previously: The regulations stipulate that
taxpayers can use electronic tax transaction accounts to have access to
information about their dossiers, documents, notices received/sent between them
and tax authorities.
c) Supplementing the regulations stipulating
the web portal of the General Department of Taxation shall notify taxpayers
through their electronic tax transaction accounts of the handling of amounts
payable, paid amounts, outstanding amounts, overpaid amounts, exemption,
reduction/write-off of debts, refunds, and outstanding refunds incurred in the
previous month and amounts payable and overpaid amounts till the end of the
previous month, which have been recorded in the tax management application
system.
19. Regarding connection and
exchange of information and data between tax authorities and other competent
administrative authorities, organizations and individuals during the process of
receipt and handling of tax administrative procedures for taxpayers by
electronic means 9Article 35, 36, 37, 38, 39 and 40 in the Circular No.
19/2021/TT-BTC):
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Previously: The regulations stipulate
information exchanged and provided between tax authorities and State Treasury
or banks; review and handling of errors and adjustment of tax payment
information but they are not going into detail.
20. Regarding tax intermediary
services (T-VAN service provider)
Amending and supplementing the regulations
related to providers, finance and technical issues; adding more details about
changes or additions to T-VAN service provision or connection information;
adding more details related to termination of provision of T-VAN services;
adding more details about the registration of electronic tax transactions
through the T-VAN service provider.
21. Regarding templates:
a. Revising templates to ensure conformance to the
Law on Tax Administration and documents providing instructions for
implementation thereof and amendments provided herein.
b. The templates like "Notification of
adjustment of tax payment information", "Request for confirmation of
tax amount paid into the State Budget" and "Certificate of
confirmation/non-confirmation of tax amount paid into the State Budget"
previously prescribed in the Circular guiding electronic tax transactions will
be the same as the ones annexed to the general Circular providing instructions
about implementation of the Law on Tax Administration.
c. Adding templates to ensure conformity with the
contents of the Circular No. 19/2021/TT-BTC:
- Notification of pushing submission of tax
declaration dossier issued by using the template No. 06/TB-TDT annexed to the
Circular No. 19/2021/TT-BTC;
- Written request for connection to the Web Portal
of the General Department of Taxation/Change and supplementation of information
included in the signed agreement made by using the template No. 01/KNNT-TTT
issued together with Circular No. 19/2021/TT -BTC;
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d. Removing the registration form for cessation of
electronic tax transactions previously prescribed in the Circular guiding electronic
tax transactions to ensure conformity to the provisions of the Law on Tax
Administration and the contents of the Circular No. 19/2021/TT-BTC.
22. Regarding entry into force
The Circular No. 19/2021/TT-BTC dated March 18,
2021 of the Ministry of Finance is entering into force as of May 3, 2021.
The General Department of Taxation shall notify the
detailed schedule of implementation of new regulations of the Circular No.
19/2021/TT-BTC dated March 18, 2021 of the Ministry of Finance on the web
portal of the General Department of Taxation in the upcoming time to
Departments of Taxation for taxpayers' compliance.