Headlines 05/11/2019 07:51 SA

20 changes in electronic tax transactions that accountants must know

Quý Nguyễn

General Department of Taxation has issued the Official Dispatch No. 4409/TCT-KK introducing new points in the Circular No. 66/2019/TT-BTC amending the Circular No. 110/2015/TT-BTC on electronic transactions arising in the taxation sector.

This document informs that, as the following changes will be officially effective from November 5, 2019, persons or entities concerned (especially accountants) need to keep themselves informed of these points right away.

1. Allowed time of submission of tax returns

- There is none of specific effective regulations on the allowed time of submission of electronic tax returns.

- From November 5, 2019:

+ Clear regulations on the allowed time length of submission of electronic tax returns (e.g. tax registration, declaration, payment and refund).

+ Bases for tax authority’s calculation of the allowed time of submission of electronic tax returns by taxpayers.

For more details, please see clause 4 of Article 1 in the Circular No. 66.

2. Removing the regulation on exemption from administrative fines for an act of late submission of electronic tax returns and from payment of penalties for late payment

- In the regulations currently in force, exemption from payment of penalties for late payment on fees that must be paid within the time when the system encounters failure upon receipt of the notice from the General Department of Taxation may be granted; in such situation, taxpayers may submit electronic tax returns and evidencing documents in the next day.   

3. Giving an option to submit paper tax returns directly at tax authority’s offices, pay taxes at State Treasuries or commercial banks during the time when the electronic payment portal encounters errors.

4. Adding regulations on grant of accounts used in transactions.

- There is none of existing regulations on this matter.

- From May 2019, taxpayers have been granted principal accounts to fully carry out electronic transactions with tax authorities; taxpayers may use their principal accounts to register one or more additional auxiliary accounts through functions provided on the electronic information portal of the General Department of Taxation.

5. Requirements for an individual’s eligibility for involvement in electronic transactions with tax authorities

- There is none of existing regulations on this matter.

- From November 5, 2019, an individual eligible to perform their electronic transactions with tax authorities by using verification codes of electronic transactions must be a natural person already owning tax identification numbers.

6. Time limit for General Department of Taxation's issue of the Notice No. 01-1/TB-TDT (applicable to electronic tax registration) to taxpayers

- There is none of existing regulations on this matter.

- From November 5, 2019, such Notice must be sent not later than 15 minutes of receipt of electronic tax registration applications.

7. Changing the time limit for tax authority’s verification and issue of the notice of rejection of initial tax registration applications containing errors

- In the regulations currently in force, such time limit is 03 working days.

- From November 5, 2019, such time limit will be 02 working days.

8. Issuing the tax authority’s notice after receipt of tax registration applications

- In existing regulations, with respect to all tax registration applications, notices are issued after tax authorities' inspection, regardless of valid applications.

- From November 5, 2019, tax authorities will issue notices to taxpayers only if they find that taxpayers’ tax registration applications contain errors. 

9. Dealing with situations in which paper tax registration applications do not match electronic versions.

- There is none of existing regulations on this matter.

- From November 5, 2019, if information provided in paper applications is adequate and accurate, tax authorities will prefer to make their decision based on paper ones and, to this extent, taxpayers will not be required to re-submit their electronic ones.

10. Effect of electronic tax registration applications

- From November 5, 2019:

Tax registration applications already submitted online will become invalid if, after the 30-day duration of issue decisions on tax registration applications from receipt dates inscribed in the notice of acknowledgement of tax registration applications, 

Taxpayers do not contact tax authorities or contact tax authorities without submitting written documents clearly stating reasons that their submission is to ensure conformance to regulations on electronic enterprise registration and, though tax authorities do not have to keep track of results of processing of electronic tax applications, taxpayers do not contact them to receive such results.

- There is none of existing regulations on this matter.

11. Sample notice of rejection of electronic tax registration applications which is used if such applications are not legitimate and contain errors

- In current regulations, the Sample Notice No. 06/TB-TDT annexed to the Circular No. 110/2015 is used.

- From November 5, 2019, the Sample Notice No. 01-2/TB-TDT annexed to the Circular No. 66/2019 will be used.

12. Time limit for issue of the notice of receipt of taxpayer‘s electronic tax returns

- There is none of existing regulations on this matter.

- From November 5, 2019, such Notice must be sent not later than 15 minutes of receipt of electronic tax returns.

13. Registration of receipt of tax registration results sent by post

- From November 5, 2019, if taxpayers confirm that they wish to receive tax registration certificates or notices of tax identification numbers sent by post, tax authorities will have to send them to the specified addresses; to this extent, taxpayers will not be required to receive results at tax authorities' offices.

- There is none of existing regulations on this matter.

14. Time limit for tax authority’s verification and issue of the notice of rejection of applications for changes in tax registration information containing errors

- In the regulations currently in force, such time limit is 03 working days.

- From November 5, 2019, such time limit will be 02 working days.

15. Dealing with electronic tax returns containing errors

- In current regulations, taxpayers must give explanations and then modify their submitted tax returns.

- From November 5, 2019, taxpayers will submit others as replacement for the previously submitted ones.

16. Sample notice of rejection of electronic tax registration applications which is used if such applications are not legitimate and contain errors

- In current regulations, the Sample Notice No. 06/TB-TDT annexed to the Circular No. 110/2015 is used.

- From November 5, 2019, the Sample Notice No. 01-2/TB-TDT annexed to the Circular No. 66/2019 will be used.

17. Time limit for General Department of Taxation’s feedbacks on taxpayers’ modification of information relating to obligations to submit tax declarations

- In the regulations currently in force, such time limit is 05 working days.

- From November 5, 2019, such time limit will be 02 working days.

18. Issuing the Notice of results of processing of electronic tax declarations

- In current regulations, the Sample Notice No. 01/TB-TDT annexed to the Circular No. 110/2015 is used.

- From November 5, 2019, the Sample Notice No. 01-1/TB-TDT and 01-2/TB-TDT annexed to the Circular No. 66/2019 will be used.

19. Responsibility for re-submission of tax declarations in the situation in which the preexisting ones are rejected by tax authorities

- From November 5, 2019, after expiration of the duration of submission of tax declarations, if taxpayers fail to re-submit their tax declarations, or resubmit ones which are then rejected by tax authorities, they will be deemed not to discharge obligations to submit their tax declarations.  

- There is none of existing regulations on this matter.

20. Samples

- Modifying samples given in the Circular No. 110/2015:

+ Informing technical issues arising on the electronic information portal of the General Department of Taxation by using the Sample Notice No. 02/TB-TDT;

+ Informing an account used for sending and receiving electronic tax information by using the Sample Notice No. 03/TB-TDT;

+ Informing confirmation of electronic tax payment by using the Sample Notice No. 05/TB-TDT;

+ Registration form for sending and receiving information from/to tax authorities online by using the Form No. 01/DK-TDT;

+ Registration form for modification of electronic tax information by using the Form No. 02/DK-TDT.

- Repealing the Sample Notice No. 01/TB-TDT and 06/TB-TDT annexed to the Circular No. 110/2015.

- Adding the Form or Sample (annexed to the Circular No. 66/2019).

+ Informing modification of tax payment information by using the Form No. 06/TB-TDT;

+ Request form for confirmation of tax amounts paid to the State Budget by using the Form No. C1-10a/NS-TDT;

+ Written document on confirmation or refusal of confirmation of tax amounts paid to the State Budget by using the Form No. C1-10b/NS-TDT.

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