Công văn 1194/TCT-KK 2021 giới thiệu nội dung mới của Thông tư 19/2021/TT-BTC

• Số hiệu: 1194/TCT-KK
• Loại văn bản: Công văn
• Nơi ban hành: Tổng cục Thuế
• Người ký: Phi Vân Tuấn
• Ngày ban hành: 20/04/2021

MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION -------	SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 1194/TCT-KK Re. introducing new regulations of the Circular No. 19/2021/TT-BTC , providing guidance on electronic tax transactions	Hanoi, April 20, 2021

To Departments of Taxation of provinces and centrally-affiliated cities

...

...

...

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. 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. 45/2020/ND-CP dated April 8, 2020 on implementation of administrative procedures on the electronic environment;

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 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).

...

...

...

...

...

...

APPENDIX

...

...

...

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.

...

...

...

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.

...

...

...

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;

...

...

...

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).

...

...

...

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.

...

...

...

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):

...

...

...

Previously: This regulation is sometimes mentioned in Articles but the GDT’s website and the T-VAN service provider’s website are permitted.

4. Regarding e-documents (Article 6 in the Circular No. 19/2021/TT-BTC):

...

...

...

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.

...

...

...

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.

...

...

...

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:

- Use the e-transaction verification code sent by the GDT’s web portal or system of an authority related to the e-transactions to his/her phone number via a “message” or to his/her email address registered with the tax authority or the authority related to the e-transactions (hereinafter referred to as “SMS 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 .

...

...

...

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.

...

...

...

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.

...

...

...

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.

...

...

...

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.

...

...

...

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.

...

...

...

a) Adding the regulation on legal consequences for taxpayers that submit e-tax dossiers and pay tax within the time when web portals of state regulatory authorities or technical systems of T-VAN service providers encounter errors in order to ensure conformity with amendments and supplements provided in the Circular.

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.

...

...

...

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.

...

...

...

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.

...

...

...

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.

9. Regarding registration for revision and supplementation of electronic tax transaction details (Article 11 in the Circular No. 19/2021/TT-BTC):

...

...

...

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):

...

...

...

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.

...

...

...

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.

...

...

...

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.

...

...

...

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.

...

...

...

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.

...

...

...

a) Registration of tax declaration obligations:

Amending and supplementing the regulation to make it clearer and more specific as follows:

...

...

...

- 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.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.

...

...

...

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.

Previously: This has been included in the instructions for implementation of processes for management of tax declaration, submission and accountancy annexed to the Decision No. 879/QD-TCT dated May 15, 2015 of the General Director of the General Department of Taxation and the Official Dispatch No. 4678/TCT-KK dated November 3, 2020 of the General Department of Taxation regarding guidance on the reminder letter for submission/notification of request for submission of electronic tax declaration dossiers.

...

...

...

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

...

...

...

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:

...

...

...

- 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.

...

...

...

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;)

...

...

...

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.

...

...

...

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.

...

...

...

- 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 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 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.

...

...

...

- 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.

...

...

...

d) Amending the regulations on grant of recovered documents evidencing payments into the state budget

Banks/IPSPs/State Treasuries which are authorized by taxpayers to debit their accounts shall issue recovered state budget payment documents or copies of the recovered state budget payment documents as prescribed in the Decree No. 11/2020/ND-CP.

...

...

...

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.

...

...

...

- 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 .

...

...

...

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.

...

...

...

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.

...

...

...

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):

...

...

...

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):

...

...

...

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.

17. Regarding electronic administrative sanctions (Article 32 in the Circular No. 19/2021/TT-BTC):

...

...

...

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.

...

...

...

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.

...

...

...

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):

Supplementing the regulations on connection and exchange of electronic data between tax authorities and competent state agencies, organizations and individuals during the process of electrically receiving and settling tax administrative procedures for taxpayers to ensure compliance with the provisions of Clause 3, Article 96, Clauses 3 and 4, Article 98 of the Law on Tax Administration and Articles 26, 27 and 28 of the Decree No. 126/2020/ND-CP. Details about these supplements shall be given as follows: Receiving and processing electronic tax registration dossiers together with business registration application under the single-window mechanism; Receiving and processing tax declaration dossiers together with financial obligation determination dossiers according to the single-window mechanism; Receiving and processing electronic tax exemption and reduction application dossiers according to the single-window mechanism; Information exchanged and provided between tax authorities and the State Treasury, other competent state agencies, banks, and payment intermediary service providers; Exchanging and providing information between tax authorities and authorized collecting organizations; Reviewing, reconciling and handling errors and adjusting information and data exchanged and provided.

...

...

...

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.

...

...

...

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.

...

...

...

- 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;

...

...

...

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 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.