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MINISTRY OF
FINANCE
GENERAL DEPARTMENT OF TAXATION
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SOCIALIST
REPUBLIC OF VIETNAM
Independence – Freedom – Happiness
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No.: 4409/TCT-KK
Re: Introduction of new contents of the
Circular No. 66/2019/TT-BTC amending the Circular No. 110/2015/TT-BTC on
e-transactions in taxation.
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Hanoi, October
30, 2019
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To:
Departments of Taxation of provinces and central-affiliated cities
Pursuant to the Law on Tax administration No.
78/2006/QH11 dated November 29, 2006; the Law No. 21/2012/QH12 on the
amendments to the Law on Tax administration dated November 20, 2012; the Law
No. 71/2014/QH13 on amendments to tax laws dated November 26, 2014, and
instructional documents; the Law No. 106/2016/QH13 on amendments to tax laws
dated April 06, 2016 and their instructional documents;
Pursuant to the Government's Decree No.
165/2018/ND-CP dated December 24, 2018 on e-transactions in financial
operations;
Pursuant to the Government's Decree No.
130/2018/ND-CP dated September 27, 2018 elaborating on the implementation of
the Law on E-transactions regarding digital signatures and authentication of
digital signatures;
Pursuant to the Government’s Decree No.
87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and
organizational structure of the Ministry of Finance;
On September 20, 2019, the Ministry of Finance has
promulgated the Circular No. 66/2019/TT-BTC amending the Circular No.
110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transaction
in taxation.
In order to facilitate the implementation and
dissemination of this Circular, the General Department of Taxation hereby introduce
some notable contents of the Circular No. 66/2019/TT-BTC (further details
are available in the Appendix enclosed herewith).
Departments of Taxation of provinces and
central-affiliated cities shall promptly disseminate contents herein to tax
officials and taxpayers in their provinces. Difficulties that arise
during the implementation of this document should be reported to the General
Department of Taxation for consideration./.
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PP. DIRECTOR
GENERAL
DEPUTY DIRECTOR GENERAL
Phi Van Tuan
APPENDIX
SOME NOTABLE
CONTENTS OF THE CIRCULAR NO. 66/2019/TT-BTC DATED SEPTEMBER 20, 2019 OF THE
MINISTRY OF FINANCE AMENDING THE CIRCULAR NO. 110/2015/TT-BTC DATED JULY 28,
2015 OF THE MINISTRY OF FINANCE ON E-TRANSACTION IN TAXATION
(Enclosed with the 4409/TCT-KK dated October 30, 2019 of General Department
of Taxation)
1. Clause 1 Article 1 of Circular No.
66/2019/TT-BTC: amending some definitions in Clause 4, Clause 6 and
Clause 7 Article 3 of the Circular No. 110/2015/TT-BTC. To be specific:
- Additional explanation: Electronic tax
transaction accounts include 01 (one) primary account and not more than 10
(ten) secondary accounts. The tax authority shall give the primary account to
the taxpayer after the taxpayer registers for e-transactions with the tax
authority in accordance with Article 15 of this Circular. Secondary accounts
shall be registered by the taxpayer through the primary account for giving
authorization to carry out e-transactions.
Previously, only the electronic tax
transaction account was defined without specific regulations on primary and
secondary accounts.
- Two terms “T-VAN services” and “T-VAN service
providers” are now defined in one term " T-VAN service providers” which is
also amended and supplemented in conformity with the Decree No. 165/2018/ND-CP.
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2. Clause 2 Article 1 of Circular No.
66/2019/TT-BTC: Clause 8, Clause 9 Article 3 of Circular No.
110/2015/TT-BTC are changed into Clause 7, Clause 8 respectively.
3. Clause 3 Article 1 of Circular No.
66/2019/TT-BTC: Amending regulations on electronic documents mentioned in
Clause 3 Article 7 of the Circular No. 110/2015/TT-BTC. To be specific:
There are additional and specific regulations on
the legal validity of electronic documents which may be modified and converted
into paper documents and vice versa in accordance with the Decree No.
165/2018/ND-CP.
Previously, there were no regulations on
modification of electronic documents and conversion of electronic documents
into paper documents and vice versa; the legal validity of electronic documents
has been provided for in the Decree No. 165/2018/ND-CP.
4. Clause 4 Article 1 of Circular No.
66/2019/TT-BTC: Amending regulations on time for submitting electronic tax
documents and tax payment mentioned in Article 8 of the Circular No.
110/2015/TT-BTC. To be specific:
- There are specific regulations stipulating the
time of submission of each type of electronic tax documents (including taxpayer
registration, tax declaration, tax payment or tax refund) and the basis for tax
authorities to determine the time for submitting electronic tax documents in
accordance with the Law on tax administration and take actions against the late
submission or failure to submit tax documents, or determine the time for
processing electronic tax documents in accordance with the Law on tax
administration and its instructional documents.
Previously, there were no regulations
stipulating time for submitting each type of tax documents.
- The tax payment date in Clause 3 Article 8 of the
Circular No. 110/2015/TT-BTC is also amended to be conformable with the
Circular No. 84/2016/TT-BTC of the Ministry of Finance providing guidance on
procedures for payment of taxes and inland revenues to state budget
(hereinafter referred to as “Circular No. 84/2016/TT-BTC”).
Previously, there were regulations
stipulating that “Tax payment date is the day on which the taxpayer or his/her
representative pays tax from the taxpayer’s account at a bank and the tax
payment is confirmed by the bank which serves the taxpayer or his/her
representative”.
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- Regulations on actions against late submission or
failure to submit tax declaration documents in Clause 4 Article 8 of the
Circular No. 110/2015/TT-BTC.
Previously, there were regulations
stipulating actions against late submission or failure to submit tax
declaration documents but regulations on issuance of electronic records and
fine notices in the Circular No. 110/2015/TT-BTC are unfeasible and not
suitable for cases of late submission or failure to submit tax declaration
documents via the web portal because no feedbacks were sent to tax authorities
via the web portal.
5. Clause 5 Article 1 of Circular No.
66/2019/TT-BTC: Amending regulations on dealing with errors during
e-transactions in taxation which are caused by the web portal of the tax
authority in Clause 3 Article 9 of the Circular No. 110/2015/TT-BTC. To be
specific:
- Regulations stipulating that no imposition of
penalties for late submission of electronic tax documents and exemption from late
payment interests are abrogated.
Previously, there were regulations that the
taxpayer is exempt from late payment interest for the period during which the
system is suspended according to the notification of the General Department of
Taxation. The taxpayer shall submit electronic tax documents/ invoices on the
next day.
- The taxpayer shall submit tax documents on the
date following the day on which the web portal of the General Department of
Taxation is functional again, and the submission of electronic tax
documents/invoices within this period is considered punctual.
Previously, if the taxpayer submits
electronic tax documents/invoices on the next day when the web portal of the
General Department of Taxation is functional again, the taxpayer will not incur
administrative penalties for late submission of electronic tax documents.
- The taxpayer may submit paper tax documents
directly at the tax authority and pay tax at the state treasury or the
commercial bank during the period on which the web portal of the General
Department of Taxation has failed.
Previously, there were no regulations
stipulating this case.
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- There are additional regulations stipulating that
“The taxpayer shall be given with a primary account for carrying out
e-transactions with the tax authority as regulated in Clause 1 Article 1 of
this Circular, except the case prescribed in Clause 2 of this Article.
The taxpayer is entitled to register for one or some secondary accounts
through his/her primary account on the web portal of the General Department of
Taxation for carrying out each e-transaction in taxation with the tax
authority”.
Previously, these matters were not yet
stipulated.
- There are additional regulations that “Only after
the electronic tax transaction account is confirmed by the tax authority in
accordance with regulations in this Article or Article 32 of this Circular, the
taxpayer may carry out e-transactions with the tax authority as regulated
(unless initial taxpayer registration is carried out as regulated in Article 19
of this Circular)” for application to all administrative procedures for
electronic tax.
Previously, this matter has been prescribed
in Article 18, Article 21, Article 23, and Article 27 of the Circular No.
110/2015/TT-BTC.
- There are additional regulations stipulating that
persons must have TINs in order to make e-transactions with tax authorities
using verification codes as prescribed, and that if a person wants to register
for electronic tax transaction account, he/she is required to present his/her
ID card/passport/citizen identity card to any tax authority for receiving and
activating an electronic tax transaction account.
Previously, these matters were not regulated
by any legislative documents.
7. Clause 7 Article 1 of Circular No.
66/2019/TT-BTC:
Amending regulations on electronic taxpayer
registration as prescribed in Article 18 of the Circular No. 110/2015/TT-BTC to
be conformable with the Circular No. 95/2016/TT-BTC of the Ministry of Finance
on guidelines for taxpayer registration (hereinafter referred to as “Circular No.
95/2016/TT-BTC”).
8. Clause 8 Article 1 of Circular No.
66/2019/TT-BTC: Amending regulations in Article 19 of the Circular
No. 110/2015/TT-BTC. To be specific:
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Previously, the heading of Article 19
“Taxpayer registration and issuance of TIN” was not conformable with the contents
of this Article resulting in misunderstanding that any applications for
electronic taxpayer registration must comply with this Article.
- There are additional regulations stipulating that
the web portal of the General Department of Taxation shall give a notice of
receipt of the application (Form 01-1/TB-TDT) to the taxpayer within 15 minutes
after receiving taxpayer registration documents so as to be consistent with
other taxpayer's electronic documents.
Previously, this matter was not regulated by
any legislative documents.
The tax authority must consider the application for
taxpayer registration and send a notification of rejection of the application,
which is not satisfactory, to the taxpayer within 02 business days. This time
limit is stipulated to be consistent with relevant regulations of the Circular
No. 95/2016/TT-BTC.
Previously, this prescribed time limit was
03 business days.
- The tax authority shall only send a notification
requesting the taxpayer to complete the application for taxpayer registration,
which is not satisfactory, or to submit another application to be consistent
with relevant regulations in the Circular No, 95/2016/TT-BTC with the aims of
reducing the time limit for giving application processing results to the taxpayer
as well as facilitating tax authorities and taxpayers in submitting and
processing applications.
Previously, after the tax authority had
considered the received applications, notifications were sent to all taxpayers,
whether their applications were satisfactory or not. If the application
was not satisfactory, the taxpayer provided explanation or addition of
information/documents to the submitted application. If the taxpayer
failed to provide written explanation or additional documents as requested by
the tax authority, the taxpayer was not granted TIN.
- There are additional regulations stipulating that
if the paper application for taxpayer registration does not match the
electronic one and information in the paper application is sufficient and
accurate, the tax authority shall use information on the paper application and
send a notification of result to the taxpayer. The taxpayer is not required to
submit another electronic application.
Previously, these matters were not regulated
by any legislative documents.
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Previously, these matters were not regulated
by any legislative documents.
- In case the application for taxpayer registration
is not satisfactory, the notice of rejection of the application shall be sent
to the taxpayer using the Form No. 01-2/TB- TDT. This form is used to be
consistent with other procedures for tax declaration and tax refund as well as facilitate
the processing of IT applications.
Previously, the notice related to electronic
applications for taxpayer registration was made using Form 06/TB-TDT enclosed
with the Circular No. 110/2015/TT-BTC.
9. Clause 9 Article 1 of Circular No. 66/2019/TT-BTC:
Amending regulations in Clause 1 Article 20 of the Circular No.
110/2015/TT-BTC. To be specific:
- There are additional regulations elaborating
other electronic tax procedures such as procedures for applying for TIN used to
deduct or pay tax on behalf of a taxpayer, reactivating TINs, reactivating TINs
after business resumption ahead of schedule. These additional regulations are
promulgated to be consistent with the Circular No. 95/2016/TT-BTC and
facilitate consistent implementation.
Previously, there were general regulations
and other procedures for these matters.
- The web portal of the General Department of
Taxation shall send a notice (Form No. 01-1/TB-TDT) of receipt of the
application within 15 minutes from the receipt of the taxpayer’s application.
Previously, there were no legislative
documents stipulating this deadline.
- There is an additional regulation that if the
taxpayer wishes to receive the taxpayer registration certificate or notice of
TIN by post, the tax authority shall send it to the address registered by the
taxpayer. Thanks to this regulation, the taxpayer is not required to receive
application processing result at the office of the tax authority.
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- The tax authority must consider the application
for taxpayer registration and send a notification of rejection of the
application, which is not satisfactory, to the taxpayer within 02 business
days. This time limit is stipulated to be consistent with relevant regulations
of the Circular No. 95/2016/TT-BTC.
Previously, this prescribed time limit was
03 business days.
- The taxpayer shall submit another electronic
application for taxpayer registration replacing the unsatisfactory one. This
regulation is aimed to be consistent with the Circular No. 95/2016/TT-BTC.
Previously, if the application was not
satisfactory, the taxpayer provided explanation or addition of
information/documents to the submitted application.
- In case the application for taxpayer registration
is not satisfactory, the notice of rejection of the application shall be sent
to the taxpayer using the Form No. 01-2/TB-TDT. This form is used to be
consistent with other procedures for tax declaration and tax refund as well as
facilitate the processing of IT applications.
Previously, the notice related to electronic
applications for taxpayer registration was made using Form 06/TB-TDT enclosed
with the Circular No. 110/2015/TT-BTC.
10. Clause 10 Article 1 of Circular No.
66/2019/TT-BTC: Amending regulations in Article 21 of the Circular
No. 110/2015/TT-BTC. To be specific:
- The heading of Article 21 of the Circular No.
110/2015/TT-BTC is changed into “Change of information about responsibility to
declare tax” to be more easy to understand.
Previously, this heading was “Change of
responsibility to declare tax”.
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Previously, the “tax accounting method” was
provided for in the regulation on responsibility to declare tax.
- If the taxpayer modifies information about the
responsibility to declare tax, the tax authority shall send a confirmation to
the taxpayer via web portal of General Department of Taxation or the provider
of T-VAN services within 02 business days from the date on which the taxpayer
makes modification of the information.
Previously, this prescribed time limit was
05 business days.
11. Clause 11 Article 1 of Circular No.
66/2019/TT-BTC: Amending regulations on electronic tax declaration in
Article 22 of the Circular No. 110/2015/TT-BTC. To be specific:
- Form No. 01/TB-TDT (Notice of receipt of
electronic tax documents) enclosed with the Circular No. 110/2015/TT-BTC dated
July 28, 2015 of the Ministry of Finance shall be replaced with Form No.
01-1/TB-TDT (Notice of receipt/non-receipt of tax declaration documents) or
Form No. 01-2/TB-TDT (Notice of acceptance/rejection of tax declaration
documents) which are used to inform the taxpayer of application processing
results.
Previously, these contents have been
instructed in the Official Dispatch No. 4289/TCT-KK dated September 20,
2017 of the General Department of Taxation.
- In order to burden the taxpayer with the
responsibility to submit another tax declaration documents in case the submitted
tax declaration documents are rejected by the tax authority according to the
notice of rejection (Form No. 01-2/TB-TDT), the taxpayer shall be considered
not to have completed procedures for submitting tax declaration documents if,
by the deadline for submission of tax declaration documents as prescribed in
the Law on tax administration and its instruction documents, the taxpayer fails
to submit another tax declaration documents or the tax declaration documents
submitted by the taxpayer are not accepted by the tax authority.
Previously, there were no legislative
documents stipulating this matter.
12. Clause 12 Article 1 of Circular No.
66/2019/TT-BTC: Amending regulations on electronic tax payment in
Article 26 of the Circular No. 110/2015/TT-BTC. To be specific:
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13. Clause 13 Article 1 of Circular No.
66/2019/TT-BTC: Amending regulations on making and sending electronic
tax refund in Article 27 of the Circular No. 110/2015/TT-BTC. To be specific:
- There are specific regulations on making and
sending claim for tax refund in case the claim for refund of amounts payable to
state budget and relevant documents are submitted, and in case the taxpayer's
claim for tax refund is specified on the tax declaration and the claim for
refund of amounts payable to state budget is not required.
Previously, there were no specific
regulations stipulating these matters.
- There are specific regulations stipulating forms
of receipt/acceptance of electronic tax refund documents in case the claim for
refund of amounts payable to state budget and relevant documents are submitted,
and in case the taxpayer's claim for tax refund is specified on the tax
declaration and the claim for refund of amounts payable to state budget is not
required.
Previously, these contents have been
prescribed in the Decision No. 710/QD-BTC dated July 24, 2017 of the Ministry
of Finance on receipt and return of processing results of electronic VAT refund
documents and Procedures on pilot receipt and return of processing results of
electronic VAT refund documents enclosed with the Decision No. 2790/QD-BTC
dated December 27, 2016 of the Ministry of Finance, the Official Dispatch No.
1664/TCT-KK dated April 26, 2017 of General Department of Taxation on receipt
and return of processing results of electronic VAT refund documents.
- There is additional regulation stipulating time
limits for processing claims for tax refund in general and claims for tax
refund cum tax declaration in particular. To be specific: The time limit for
processing a claim for tax refund begins on the date written on the notice of
receipt of electronic tax refund documents (Form No. 01-2/TB-TDT).
Previously, there were no specific
regulations stipulating these matters.
14. Clause 14 Article 1 of Circular No.
66/2019/TT-BTC: Amending regulations on notification of results of
processing of electronic claims for tax refund in Article 28 of the Circular
No. 110/2015/TT-BTC. To be specific:
(i) The decision on tax refund and order to refund
amounts payable to state budget or the decision on tax refund and deduction of
amounts payable to state budget (in case of refund of VAT) and (ii) order to
refund amounts payable to state budget or order to refund and deduct amounts
payable to state budget (in other cases of tax refund) shall be electronically
sent to the State Treasury.
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15. Clause 15 Article 1 of Circular No.
66/2019/TT-BTC: Amending regulations in Article 29 of the Circular
No. 110/2015/TT-BTC. To be specific:
- There are additional regulations stipulating that
taxpayers may use electronic tax transaction accounts to make request for
certification of tax amounts paid to state budget; the receipt of requests for
certification of tax amounts and response to such requests shall be
electronically made by tax authorities through the web portal of General
Department of Taxation.
Previously, there were no regulations
stipulating the electronic receipt of requests for certification of tax amounts
from taxpayers and response to such requests. However, both the Law on tax
administration and the Circular No. 84/2016/TT-BTC include the regulation that
taxpayers may have their tax amounts certified.
- There is an additional regulation stipulating
that taxpayers may use electronic tax transaction accounts to enter the web
portal of the General Department of Taxation to access information about their
tax amounts.
Previously, there were no legislative
documents stipulating this matter.
- There are additional regulations stipulating that
a taxpayer may use electronic tax transaction account to make and send a trace
request to the tax authority to correct and review information relating to tax
payment; the receipt of trace requests from taxpayers and response to such
requests by tax authorities shall be made via the web portal of the General
Department of Taxation.
Previously, there were no legislative
documents stipulating these matters.
Accordingly, the heading of Article 29 is changed
into “Accessing, certifying and adjusting taxpayer’s information” to be
suitable for the abovementioned amendments.
16. Clause 16 Article 1 of Circular No.
66/2019/TT-BTC: Amending regulations on relationship
between T-VAN service providers and taxpayers in Article 35 of the Circular
No. 110/2015/TT-BTC. To be specific:
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Previously, there were no legislative
documents stipulating these matters.
17. Clause 17 Article 1 of Circular No.
66/2019/TT-BTC: Amending regulations on relationship between T-VAN
service providers and tax authorities in Article 36 of the Circular No.
110/2015/TT-BTC. To be specific:
There are additional regulations that tax
authorities shall send their notices, decisions and documents mentioned in this
Circular to the information exchange system of T-VAN service providers that
shall then forward them to taxpayers.
Previously, there were no legislative
documents stipulating these matters.
18. Regarding forms:
a. Forms promulgated together with the Circular No.
110/2015/TT-BTC are amended as follows:
- Notice of technical errors occurring on the web
portal of the General Department of Taxation - Form No. 02/TB-TDT;
- Notice of electronic tax transaction account -
Form No. 03/TB-TDT;
- Notice of electronic tax payment - Form No.
05/TB-TDT;
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- Application form for change or addition of
information about tax electronic transactions - Form No. 02/DK-TDT;
b. The “Notice of confirmation of receipt of
electronic tax documents - Form No. 01/TB-TDT” and “Notice of electronic
taxpayer registration - Form 06/TB-TDT” promulgated together with the Circular
No. 110/2015/TT-BTC are replaced with the “Notice of receipt - Form
01-1/TB-TDT” and “Notice of acceptance/rejection - Form 01-2/TB-TDT”.
c. The following forms are added:
- Notice of adjustment of information on tax
payment - Form No. 06/TB-TDT;
- Written request for certification of amount of
tax paid to state budget - Form No. C1-10a/NS-TDT;
- Notice of certification of amount of tax paid to
state budget - Form No. C1-10b/NS-TDT.
19. Effect
The Circular No. 66/2019/TT-BTC dated September 20,
2019 of the Ministry of Finance comes into force from November 05, 2019.
The General Department of Taxation shall announce
the plan for implementation of the abovementioned new contents of the Circular
No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance on the
web portal of the General Department of Taxation so that Departments of
Taxation of provinces and cities can disseminate it to taxpayers./.