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MINISTRY OF FINANCE OF VIETNAM
GENERAL DEPARTMENT OF TAXATION OF VIETNAM
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SOCIALIST REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No. 1604/TCT-KK
Re: implementation of
receipt and settlement of first-time tax registration and changes in the tax
registration information of individuals who do not conduct business via the National
Public Service Portal connected to the National Database on the Population
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Hanoi, May 16, 2022
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To: Taxation
Departments of provinces and centrally affiliated cities.
In order to implement
Decision No. 06/QD-TTg on approval of the Scheme for Development of
Applications of Data on the Population, Identification, and Electronic
Authentication for National Digital Transformation 2022-2025, with a vision
towards 2030 dated January 6, 2022 of the Prime Minister of Vietnam, the
Ministry of Finance of Vietnam (General Department of Taxation of Vietnam) has
cooperated with the Ministry of Public Security and the Office of the
Government of Vietnam in connecting, integrating, and sharing data between the
National Database on the Population and the Database on Tax Management of Tax
Authorities to meet the procedures for first-time tax registration and
registration for changes in tax registration information for taxpayers that are
individuals who do not conduct business via the National Public Service Portal
with connection, integration, and sharing of data with the National Database on
the Population.
The General Department of
Taxation of Vietnam shall provide guidelines on the receipt of applications,
return of processing results of applications for first-time tax registration,
and changes in tax registration information for individuals who do not conduct
business via electronic means on the National Public Service Portal with
connection, integration, and sharing of data with the National Database on the
Population as follows:
1.
Implementation scope: taxpayers that are
individuals who do not conduct business shall submit applications for
first-time tax registration or registration for changes in the tax registration
information via electronic means to tax agencies via the National Public
Service Portal with connection, integration, and sharing of data with the
National Database on the Population according to Circular No. 105/2020/TT-BTC
dated December 3, 2020 of the Ministry of Finance of Vietnam on guidelines on
tax registration (hereinafter referred to as "Circular No.
105/2020/TT-BTC”).
2.
Implementation time: starting from May 18,
2022.
3.
Provision of guidelines on the
registration of electronic tax regarding applications for first-time tax
registration and registration for changes in tax registration information for
taxpayers that are individuals who do not conduct business submitting
applications to tax agencies via the National Public Service Portal with
connection, integration, and sharing of data with the National Database on the
Population
The assignment and
guidance of departments of tax agencies at all levels in performing tasks of
processing (receiving, processing, returning results, storing, and looking up
applications) applications for first-time tax registration or registration for
changes in tax registration information submitted by taxpayers that are individuals
who do not conduct business to tax agencies via the National Public Service
Portal with connection, integration, and sharing of data with the National
Database on the Population according to Circular No. 105/2020/TT-BTC shall
follow guidelines prescribed in Appendix No. 1 promulgated with this Official
Dispatch.
4.
Guidelines on the upgrade of applications
satisfying electronic tax registration services
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The General Department of
Taxation of Vietnam sends guiding documents on the use of applications for tax
agencies, tax officers, and taxpayers via the address of the TMS Application
(Tax Management System): ftp://ftp.tct.vn/Program/TRlEN_KHAI/2022/TMS/CCCD/ and
requests Taxation Departments to download the application and following
guidelines prescribed in this Official Dispatch. Additionally, the General
Department of Taxation of Vietnam will upload the usual manual on the
Electronic Information Portal of the General Department of Taxation of Vietnam
(Icanhan System) for taxpayers to look up and implement.
5.
Guidelines on the organization of
dissemination and support for taxpayers regarding the performance of electronic
tax registration service
This is the tax
registration service that taxpayers have to perform via the National Public
Service Portal with connection, integration, and sharing of data with the
National Database on the Population, therefore it is necessary to promote the
dissemination of electronic tax services that tax authorities have cooperated
with ministries or other authorities in providing public services more
conveniently for taxpayers. Tax agencies shall implement contents, plans, and
dissemination forms according to regulations.
6.
Implementation
6.1. Organization of
the implementation at Taxation Departments and Taxation Sub-Departments
- Organize the dissemination of services of first-time tax
registration and registration for changes in the tax registration information
via electronic means for taxpayers and tax officers via the National Public
Service Portal with connection, integration, and sharing of data with the
National Database on the Population according to the contents mentioned in this
Official Dispatch.
- Organize timely support for taxpayers to understand and
feel secure in using services.
- Conduct monthly assessments of the implementation, submit
reports on the implementation results and difficulties during the
implementation to the General Department of Taxation of Vietnam, and propose
handling solutions.
6.2. Implementation
support
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- Professional support: Tax Declaration and Accounting
Department (Nguyen Van Chinh - phone number: 0948287036, email:
nvchinh01@gdt.gov.vn).
- Technical support:
If technical difficulties
arise, Taxation Departments shall submit requests to the Department of
Information Technology via Support Groups, including:
+ Electronic Tax Support
Group: regarding difficulties related to electronic tax applications, national
public services, Taxation Departments shall submit requests to the Service Desk
support request management system via https://hotro.gdt.govt.vn or the email of
the Electronic Tax Support Group: nhomhttdt@gdt.gov.vn or the phone number:
04.37689679 – extension: 2180.
+ TMS - DKT (Tax
Management System - Tax Registration) Application Support Group: regarding
questions or difficulties related to tax management applications, Taxation
Departments shall send them to the Service Desk support request management
system (https://hotro.gdt.gov.vn).
Directors of Tax Agencies
shall organize and arrange the assignment of tax registration officers in line
with the work content and the time prescribed in Circular No. 105/2020/TT-BTC,
Circular No. 19/2021/TT-BTC, and guidelines prescribed in Appendix No. 1
promulgated with this Official Dispatch.
During the implementation
process, if difficulties arise, Taxation Departments shall summarize and notify
the General Department of Taxation of Vietnam for timely guidelines and
settlement.
The General Department of
Taxation of Vietnam shall provide notifications for Taxation Departments of
provinces and centrally affiliated cities for awareness and implementation./.
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PP. GENERAL DIRECTOR
DEPUTY GENERAL DIRECTOR
Phi Van Tuan
APPENDIX NO. 1
GUIDELINES ON THE IMPLEMENTATION OF SERVICES OF FIRST-TIME ELECTRONIC
TAX REGISTRATION AND REGISTRATION FOR CHANGES IN THE TAX REGISTRATION
INFORMATION FOR INDIVIDUALS WHO DO NOT CONDUCT BUSINESS DIRECTLY APPLYING FOR
TAX REGISTRATION WITH TAX AGENCIES VIA THE NATIONAL PUBLIC SERVICE PORTAL
CONNTECTED TO THE NATIONAL DATABASE ON THE POPULATION
(Promulgated with Official Dispatch No. 1604/TCT-KK dated May 16, 2022 of
the General Department of Taxation of Vietnam)
I. FIRST-TIME TAX
REGISTRATION
1. Receipt of
applications for electronic tax registration of taxpayers on the Electronic
Information Portal of the General Department of Taxation of Vietnam:
Step 1: Taxpayers use the granted electronic accounts to log in to
the National Public Service Portal choose the “First-Time Tax
Registration" service.
Step 2: The National Public Service Portal will rout the taxpayers
to the Electronic Information Portal of the General Department of Taxation of
Vietnam.
Step 3: The Electronic Information Portal of the General Department
of Taxation of Vietnam will check if taxpayers have tax identification numbers
corresponding to their ID numbers or not and perform the following actions:
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- In case taxpayers do not have tax identification numbers:
Display a screen for taxpayers to select the subject of first-time tax
registration.
Step 4: The Electronic Information Portal of the General Department
of Taxation of Vietnam will access the national database on the population to
search for personal information:
- In case the search returns information with no data:
Display the notification “The personal information in the National Database on
the Population is incomplete/invalid” on the screen. If taxpayers enter
the correct information, but the search returns information with no data as
mentioned, update information at pubic security agencies.
- In case the search returns information with adequate data:
Display information of individuals in the National Database on the Population
on the tax registration declaration Form No. 05-DK-TCT and implement step 5.
Step 5: Taxpayers shall check the information automatically filled
in the tax registration declaration Form No. 05-DK-TCT and supplement other information
that is not included in the National Database on the Population (issuance date,
issuance place, email, phone number, income-paying agency).
If the information
automatically filled in the tax registration declaration matches the personal
information, conduct step 6.
If the information
automatically filled in the tax registration declaration does not match the
personal information: The system will display a notification of “Taxpayer shall
not submit the application to the tax agency and contact public security agency
at the Ward/Commune of permanent residence registration for guidelines on
information adjustment” and prevent the taxpayers from submitting applications.
Step
6: The Electronic Information
Portal of the General Department of Taxation of Vietnam will check the
information received from the national database on the population and
information declared for tax registration by taxpayers.
- If applications for electronic tax registration of
taxpayers are successfully submitted to tax agencies, the Electronic
Information Portal of the General Department of Taxation of Vietnam will send
notifications on the receipt of applications for electronic tax registration
(Form No. 01-1/TB-TDT promulgated with Circular No. 19/2021/TT-BTC) to
taxpayers via the emails registered with tax agencies within 15 minutes after
the submission of applications for first-time tax registration via electronic
means while providing the status of "The application has been received by
a one-stop-shop department on the system of Public Service Portal and
Electronic One-Stop Portal of Ministries and central and local authorities for
processing" to the National Public Service Portal and continue to
implement step 7.
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Step 7: The Electronic Information Portal of the General Department
of Taxation of Vietnam will archive successfully submitted applications for
first-time tax registration via electronic means while automatically
transferring information on applications for first-time tax registration via
electronic means of taxpayers to the TMS after the successful submission of
applications for first-time tax registration via electronic means of taxpayers.
2. Update on
applications for electronic tax registration to the TMS:
Step 1: Record the receipt of applications automatically on the
Application Management Module of the TMS
a) In case the recorded
information is sufficient and valid: The TMS will automatically update
applications for first-time tax registration via electronic means to the
Application Management Module and record the receipt of applications, including
the following information:
- Tax identification numbers;
- Taxpayers’ names;
- Types of applications: corresponding to each application of
taxpayers;
- Date of receipt: dd/mm/yyyy;
- Application processing status;
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b) In case the recorded
information is insufficient and invalid: The TMS will not update applications
for first-time tax registration via electronic means to the Application
Management Module and update an error result, and the contents of the error are
according to Appendix No. 2 promulgated with Official Dispatch No. 5361/TCT-KK
dated December 19, 2019 of the General Department of Taxation of Vietnam.
Step 2: Update applications for firs-time tax registration via
electronic means to the tax registration module of the TMS.
a) After the successful
receipt at the Application Management Module, the TMS of the Tax Registration
Module will automatically update information on applications for first-time tax
registration via electronic means to the intermediary and examine and compare
the information on tax registration declarations and documents enclosed thereof
of taxpayers received from the Electronic Information Portal of the General
Department of Taxation of Vietnam.
- If the information on tax registration declarations and
documents enclosed thereof of taxpayers is valid (the information is
sufficient, not duplicated, and matches the information on the declarations and
documents enclosed thereof of taxpayers on applications for first-time tax
registration via electronic means archived at the TMS of the Tax Registration
Module and the Electronic Information Portal of the General Department of
Taxation of Vietnam - results of application examination at the TMS of the Tax
Registration Module do not contain errors), the TMS will update results of
application examination as successful.
- If the information on tax registration declarations and
documents enclosed thereof of taxpayers is invalid (the information is
insufficient, duplicated, and does not match the information on the
declarations and documents enclosed thereof of taxpayers archived at the TMS of
the Tax Registration Module and the Electronic Information Portal of the
General Department of Taxation of Vietnam - results of application examination
at the TMS of the Tax Registration Module contain errors), the TMS of the Tax
Registration Module will update error examination results and describe the
contents of errors according to Appendix No. 2 promulgated with Circular No.
5361/TCT-KK dated December 19, 2022 of the General Department of Taxation of
Vietnam.
b) The division assigned
to process applications for tax registration according to the Procedures for
Management of Tax Registration shall look up applications for electronic tax
registration on the Electronic Information Portal of the General Department of
Taxation of Vietnam to download or print out such applications and examine,
compare the information on documents enclosed thereof with the information on
tax registration declarations and documents enclosed thereof of taxpayers and
information on the TMS of the Tax Registration Module.
- In case applications are valid and the information is
correct after the examination: The division assigned to process applications
for tax registration will update the application examination result as
successful to the TMS of the Tax Registration Module.
- In case applications are invalid and the information is
incorrect after the examination: The division assigned to process applications
for tax registration will update the application examination result as an error
and describe the contents of errors to the TMS of the Tax Registration Module.
Implementation time:
comply with the current Procedures for Management of Tax Registration.
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- If the results of the application examination are valid
with the correct information: The TMS of the Tax Registration Module will
automatically create tax identification numbers for taxpayers.
- In case applications are invalid and the information is
incorrect after the examination: The TMS of the Tax Registration Module will
automatically update the results of the application examination as invalid and
incorrect, and the application processing status as error and error contents;
automatically transfer application processing information to the Electronic
Information Portal of the General Department of Taxation of Vietnam.
Step 3: Send the results of the application examination in case
applications contain errors to taxpayers via the Electronic Information Portal
of the General Department of Taxation of Vietnam.
After receiving the
status of error application processing and error contents transferred by the
TMS, the Electronic Information Portal of the General Department of Taxation of
Vietnam will send the status of "applications have been returned to
citizens/enterprises by one-stop-shop departments" to the National Public
Service Portal while preparing notifications on the refusal of the receipt of
electronic tax applications (Form No. 01-2/TB-TDT promulgated with Circular No.
19/2021/TT-BTC) and send them to taxpayers via the emails registered with tax
agencies.
Attention: The total examination time of the TMS and the Division
assigned to process applications for tax registration is 2 working days from
the date the Electronic Information Portal of the General Department of
Taxation of Vietnam provides notifications on the receipt of applications for
electronic tax registration (Form No. 01-1/TB-TDT) for taxpayers.
3. Processing
of applications for electronic tax registration:
Divisions of Tax Agencies
assigned to process applications for tax registration shall process such
applications according to the Law on Tax Administration, Circular No.
105/2020/TT-BTC, Circular No. 19/2021/TT-BTC, and the Procedures for Management
of Tax Registration.
4. Return of
results of the processing of applications for electronic tax registration to
taxpayers:
The Tax Registration
Division shall prepare and print certificates of tax registration for
individuals Form No. 12-MST on the TMS according to the form prescribed in
Circular No. 105/2020/TT-BTC, present such certificates for signatures and send
them to the division that receives and returns the results of certificates of
tax registration approved by Heads of Tax Agencies for the return to taxpayers.
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5. Electronic
tax registration application archive and lookup
a) Applications for
electronic tax registration are archived on the information technology
application system of Tax Authorities, including all of the information on
electronic transactions arising during the settlement of applications for
electronic tax registration.
- The Division that settles each working step at Taxation
Departments and Taxation Sub-Departments during the processing of applications
for electronic tax registration of taxpayers shall archive applications that
have been printed and presented to directors of tax agencies and notifications
that have been sent to taxpayers and relevant divisions during the settlement
of tax registration according to regulations.
- The Department of Information Technology - General
Department of Taxation of Vietnam shall safely, sufficiently, and
confidentially archive databases related to tax registration of taxpayers on
the information technology application system of the whole Tax Authorities.
b) Electronic tax
registration application lookup on the Electronic Information Portal of the
General Department of Taxation of Vietnam.
Tax Agencies that settle
applications for tax registration shall look up information on applications for
electronic tax registration of taxpayers under their jurisdiction and results
such agencies have returned to taxpayers via electric means on their accounts
on the Electronic Information Portal of the General Department of Taxation of
Vietnam.
II. REGISTRATION FOR
CHANGES IN TAX REGISTRATION INFORMATION
1. Receipt of
applications for electronic tax registration of taxpayers on the Electronic Information
Portal of the General Department of Taxation of Vietnam:
Step 1: Taxpayers use the granted electronic accounts to log in to
the National Public Service Portal choose the “Tax Registration Information
Change” service.
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Step 3: The Electronic Information Portal of the General Department
of Taxation of Vietnam will check if taxpayers have electronic transaction
accounts with tax agencies and perform the following actions:
- If taxpayers do not have electronic transaction accounts
with tax agencies: Display a notification on the screen requesting taxpayers to
register electronic transaction accounts with tax agencies according to
Circular No. 19/2021/TT-BTC.
- If taxpayers have electronic transaction accounts with tax
agencies: Display a screen that changes tax registration information for
taxpayers to adjust or supplement such information according to Form No. 08-MST
promulgated with Circular No. 105/2020/TT-BTC.
Step 4: The Electronic Information Portal of the General Department
of Taxation of Vietnam will access the national database on the population to
search for personal information:
- If taxpayers have changes in ID numbers: The search for
information on new ID numbers is as follows:
+ In case the search
returns no data: Display the notification “Taxpayers have not entered the
correct information, please re-enter it" on the screen.
+ In case the search
returns information with adequate data: Display information of individuals in
the National Database on Population on the adjusted or supplemented declaration
of tax registration information according to Form No. MST.
- If taxpayers do not have changes in ID numbers: The search
according to old ID numbers is as follows:
+ In case the search
returns no data: Display the notification “The information on taxpayers is not
present on the National Database on Population, contact public security
agencies to update the information to the National Database on Population” on
the screen. At the same time, taxpayers are permitted to adjust or supplement
the information to continue performing procedures for changing information.
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+ In case the National Database
on Population returns new document numbers different from old document numbers:
Display a notification of “Request taxpayers to change information on personal
documents” for taxpayers to declare changes to ID numbers.
Step 5: Taxpayers shall check the information automatically filled
in the adjusted or supplemented tax registration declaration Form No. 08-MST
and supplement other information that is not included in the National Database
on Population if there are changes (issuance date, issuance place, email, phone
number).
If the information
automatically filled in the tax registration declaration matches the personal
information, conduct step 6.
If the information
automatically filled in the tax registration declaration does not match the
personal information: The system will display a notification of “Taxpayer shall
not submit the application to the tax agency and contact public security agency
at the Ward/Commune of permanent residence registration for guidelines on
information adjustment” and prevent the taxpayers from submitting applications.
Step 6: The Electronic Information Portal of the General Department
of Taxation of Vietnam will check the information received from the national
database on the population and information declared for tax registration by
taxpayers.
- If applications for electronic tax registration of
taxpayers are successfully submitted to tax agencies, the Electronic
Information Portal of the General Department of Taxation of Vietnam will send
notifications on the receipt of applications for electronic tax registration
(Form No. 01-1/TB-TDT promulgated with Circular No. 19/2021/TT-BTC) to
taxpayers within 15 minutes after the submission of applications for first-time
tax registration via electronic means while providing the status of "The
application has been received by a one-stop-shop department on the system of
Public Service Portal and Electronic One-Stop Portal of Ministries and central
and local authorities for processing" to the National Public Service Portal
and continue to implement step 7.
- If the information in applications is incorrect in terms of
professional principles, the Electronic Information Portal of the General
Department of Taxation of Vietnam shall display warnings on the tax
registration declaration screen for taxpayers to complete such applications
before submitting applications for tax registration via electronic means.
Step 7: The Electronic Information Portal of the General Department
of Taxation of Vietnam will store successfully submitted applications for tax
registration via electronic means while automatically transferring information
on applications for tax registration via electronic means of taxpayers to the
TMS after the successful submission of applications for tax registration via
electronic means of taxpayers.
2. Update on
applications for electronic tax registration to the TMS:
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a) In case the recorded
information is sufficient and valid: The TMS shall automatically update
applications for tax registration via electronic means to the Application
Management Module and record the receipt of applications, including the
following information:
- Tax identification numbers;
- Taxpayers’ names;
- Types of applications: corresponding to each application of
taxpayers;
- Date of receipt: dd/mm/yyyy;
- Application processing status;
- Electronic transaction codes.
b) In case the recorded
information is insufficient and invalid: The TMS will not update applications
for tax registration via electronic means to the Application Management Module
and update an error result, and the contents of the error are according to Appendix
No. 2 promulgated with Official Dispatch No. 5361/TCT-KK dated December 19,
2019 of the General Department of Taxation of Vietnam.
Step 2: Update applications for tax registration via electronic
means to the tax registration module of the TMS.
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- If the information on tax registration declarations and
documents enclosed thereof of taxpayers is valid (the information is
sufficient, not duplicated, and matches the information on the declarations and
documents enclosed thereof of taxpayers on applications for tax registration
via electronic means archived at the TMS of the Tax Registration Module and the
Electronic Information Portal of the General Department of Taxation of Vietnam
- results of application examination at the TMS of the Tax Registration Module
do not contain errors), the TMS will update results of application examination
as successful.
- If the information on tax registration declarations and
documents enclosed thereof of taxpayers is invalid (the information is
insufficient, duplicated, and does not match the information on the
declarations and documents enclosed thereof of taxpayers archived at the TMS of
the Tax Registration Module and the Electronic Information Portal of the
General Department of Taxation of Vietnam - results of application examination
at the TMS of the Tax Registration Module contain errors), the TMS of the Tax
Registration Module will update error examination results and describe the
contents of errors according to Appendix No. 2 promulgated with Circular No.
5361/TCT-KK dated December 19, 2022 of the General Department of Taxation of
Vietnam.
b) The division assigned
to process applications for tax registration according to the Procedures for
Management of Tax Registration shall look up applications for electronic tax
registration on the Electronic Information Portal of the General Department of
Taxation of Vietnam to download or print out such applications and examine,
compare the information on documents enclosed thereof with the corresponding
information on tax registration declarations and documents enclosed thereof of
taxpayers and information on the TMS of the Tax Registration Module.
- In case applications are valid and the information is
correct after the examination: The division assigned to process applications
for tax registration will update the application examination result as successful
to the TMS of the Tax Registration Module.
- In case applications are invalid and the information is
incorrect after the examination: The division assigned to process applications
for tax registration will update the application examination result as an error
and describe the contents of errors to the TMS of the Tax Registration Module.
Implementation time:
comply with the current Procedures for Management of Tax Registration.
c) After the TMS of the
Tax Registration Module and the Division assigned to process applications for
tax registration have completed the application examination and the update of
results to the system, the TMS of the Tax Registration Module shall summarize
all of the results of the application examination for processing:
- If the results of the application examination are valid
with the correct information: The TMS of the Tax Registration Module will
automatically record the changed information of taxpayers.
- In case applications are invalid and the information is
incorrect after the examination: The TMS of the Tax Registration Module will
automatically update the results of the application examination as invalid and
incorrect, and the application processing status as error and error contents;
automatically transfer application processing information to the Electronic
Information Portal of the General Department of Taxation of Vietnam.
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After receiving the
status of error application processing and error contents transferred by the
TMS, the Electronic Information Portal of the General Department of Taxation of
Vietnam will send the status of "applications have been received by a
one-stop-shop department on the system of Public Service Portal and Electronic
One-Stop Portal of Ministries and central and local authorities for processing"
to the National Public Service Portal while preparing notifications on the
refusal of the receipt of electronic tax applications (Form No. 01-2/TB-TDT
promulgated with Circular No. 19/2021/TT-BTC) and send them to taxpayers via
electronic transaction accounts (if any) and the emails registered with tax
agencies.
Attention: The total examination time of the TMS and the Division
assigned to process applications for tax registration is 2 working days from
the date the Electronic Information Portal of the General Department of
Taxation of Vietnam provides notifications on the receipt of applications for
electronic tax registration (Form No. 01-1/TB-TDT) for taxpayers.
3. Processing
of applications for electronic tax registration:
Divisions of Tax Agencies
assigned to process applications for tax registration shall process such
applications according to the Law on Tax Administration, Circular No.
105/2020/TT-BTC, Circular No. 19/2021/TT-BTC, and the Procedures for Management
of Tax Registration.
4. Return of
results of the processing of applications for electronic tax registration to
taxpayers:
The Tax Registration
Division shall prepare and print certificates of tax registration for
individuals Form No. 12-MST on the TMS according to the form prescribed in
Circular No. 105/2020/TT-BTC, present such certificates for signatures and send
them to the division that receives and returns the results of certificates of
tax registration approved by Heads of Tax Agencies for the return to taxpayers.
Implementation deadline:
comply with current regulations on tax registration management.
5. Electronic
tax registration application archive and lookup
a) Applications for
electronic tax registration are archived on the information technology
application system of Tax Authorities, including all of the information on
electronic transactions arising during the settlement of applications for
electronic tax registration.
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- The Department of Information Technology - General
Department of Taxation of Vietnam shall safely, sufficiently, and
confidentially archive databases related to tax registration of taxpayers on the
information technology application system of the whole Tax Authorities.
b) Electronic tax
registration application lookup on the Electronic Information Portal of the
General Department of Taxation of Vietnam.
Tax Agencies that settle
applications for tax registration shall look up information on applications for
electronic tax registration of taxpayers under their jurisdiction and results
such agencies have returned to taxpayers via electric means on their accounts
on the Electronic Information Portal of the General Department of Taxation of
Vietnam.