Headlines 22/10/2019 08:12 SA

Methods of determining date of submission of electronic tax returns is available for use from November 5, 2019

Nguyễn Ân

Circular No. 66/2019/TT-BTC promulgated by the Ministry of Finance has recently amended and supplemented several noticeable contents relating to electronic transactions performed in the tax field.

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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