The Circular prescribes methods of determining the date of submission of electronic tax returns in 4 specific cases, including:
- As for electronic tax registration applications, it is the date specified in the notices of acknowledgement of such applications that tax authorities send taxpayers (the form No. 01-1/TB-TDT annexed to the Circular No. 66);
- As for electronic tax returns, it is the date specified in the notices of acknowledgement of such returns that tax authorities send taxpayers (the form No. 01-2/TB-TDT);
- As for documents evidencing electronic tax payments, it is the date specified in the notices of acknowledgement of such documents that tax authorities send taxpayers (the form No. 01-1/TB-TDT);
- As for electronic tax refund applications, it is the date specified in the notices of acceptance of such applications that tax authorities send taxpayers (the form No. 01-2/TB-TDT).
Tax authorities may send notices to taxpayers via the Portal of the General Department of Taxation or via T-VAN service provider.
(Currently, the date of submission of electronic tax returns is confirmed by using the general form annexed to the Circular No. 110/2015/TT-BTC dated July 28, 2015).
Circular No. 66/2019/TT-BTC is entering into force on November 5, 2019.
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