Công văn 691/TCT-DNNCN năm 2023 triển khai chính thức hệ thống dịch vụ thuế điện tử đáp ứng khai lệ phí trước bạ ô tô, xe máy

To: Tax Departments of provinces and centrally affiliated cities.

On June 22, 2020, the General Department of Taxation of Vietnam promulgated Official Dispatch No. 2529/TCT-DNNCN sent to Hanoi City Tax Department and Ho Chi Minh City Tax Department regarding the pilot implementation of the e-tax service system for declaring registration fees and sharing data on payment of registration fees for motor vehicles and motorcycles registered in Hanoi City and Ho Chi Minh City. The General Department of Taxation of Vietnam hereby, according to the result of the pilot implementation of the electronic declaration service of registration fees for motor vehicles and motorcycles on the e-tax service system (eTax), announces the plan to officially implement the eTax system for declaring registration fees for motor vehicles and motorcycles:

1. Implementation scope

- The electronic declaration of registration fees for motor vehicles and motorcycles shall be implemented nationwide via the personal electronic tax system (https://canhan.gdt.gov.vn).

Procedures for electronic declaration of registration fees shall comply with the guidelines in the Appendix enclosed hereof.

2. Implementation subjects

Electronic declaration of registration fees shall apply to motor vehicles and motorcycles registered for the first time, excluding: cargo transport motor vehicles (excluding pick-up trucks and vans), passenger motor vehicles with 10 seats or more, trailers or semi-trailers drawn by motor vehicles, and similar vehicles and replacement bodyshells, chassis assembly, and engine assembly of motor vehicles and motorcycles subject to registration with a competent state agency; cases of registration fee exemption and inheritances or gifts that are vehicles.

3. Implementation

3.1. Establishment of Steering Team and Implementation Team

- Implementation Team of the General Department of Taxation of Vietnam:

+ Composition: heads and officials of the Tax Administration Department on small and medium enterprises and business households, individuals, Information Technology Department, and Propagation and Taxpayer Service Department.

+ Tasks: Organize the implementation and assist Implementation Teams of Tax Departments in performing implementation contents according to plans; cooperate with Implementation Teams of Tax Departments in resolving technical and professional difficulties.

- Steering Team at a Tax Department:

+ Composition: 1 leader that is the Head of the Tax Department and members, including heads of divisions: divisions that manage registration fees for motor vehicles and motorcycles, propagation and taxpayer service divisions, information technology divisions, and heads of affiliated Tax Sub-Departments.

+ Tasks: Receive implementation contents from the General Department of Taxation of Vietnam and urge and provide directives to the Implementation Team and relevant units; resolve difficulties during the implementation; report on implementation results and generated difficulties (if any); provide benefits for officials participating in the implementation as per regulation.

- Implementation Team at a Tax Department:

+ Composition: 1 head and 1 specialist from each of the following divisions: division that manages registration fees for motor vehicles and motorcycles, propagation and taxpayer service division, and information technology division (department level), and 1 person in charge and 1 specialist from each team of registration fees and other collection and informatics (sub-department level). The leader of the Implementation Team shall be one of the division heads.

+ Tasks: Perform tasks assigned by the Steering Team; cooperate with the Implementation Team of the General Department of Taxation of Vietnam in ensuring the implementation of the application system; cooperate with banks connected with the General Department of Taxation in disseminating, guiding, and supporting taxpayers in paying registration fees electronically.

Attention:

Tax Departments shall submit lists of Steering Teams and Implementation Teams to the General Department of Taxation of Vietnam (Tax Administration Department on small and medium enterprises and business households, individuals) via tctgiaotoxemay@gdt.gov.vn immediately after the establishment of such teams.

3.2. Tasks of departments/units at the General Department of Taxation of Vietnam and Tax Departments and Tax Sub-Departments

a. Responsibilities of departments/units of the General Department of Taxation of Vietnam:

- The Propagation and Taxpayer Service Department shall take charge and cooperate with the Tax Administration Department on small and medium enterprises and business households, individuals in organizing and conducting dissemination on websites of Tax Authorities and other communication channels.

- The Information Technology Department shall cover technical issues and application operations and handle technical difficulties during the implementation.

- The Tax Administration Department on small and medium enterprises and business households, individuals shall handle professional difficulties and cooperate in correcting errors during the implementation; propose and submit reports to the General Department of Taxation of Vietnam on results, arising difficulties, and road maps and plans for the following implementation.

b. Tax Departments shall:

- Prepare and disseminate contents, purposes, benefits, and measures to pay registration fees electronically via radio, television, newspapers, websites of Tax Departments, etc., to taxpayers;

- Establish steering teams and implementation teams to cooperate in handling difficulties and errors.

c. Tax-Sub Departments shall:

- Arrange personnel and instruments to provide guidelines, dissemination, and support for taxpayers during the implementation;

- Prepare reports and cooperate with Tax Departments in reporting on the handling of errors during the implementation to the General Department of Taxation of Vietnam.

Every day, review data on the Application of Management of Registration Fee - Real Estate at the functions of Report > View and Export of Registers > Registers of Arising Registration Fees for Vehicles and Collection thereof > Selection of the Time of Checking > Export of Excel File to inspect data on electronic declarations of registration fees and submit reports on cases of difficulties and errors (if any) to Tax Departments for summary and reports to the General Department of Taxation of Vietnam.

Attention:

- For Tax Departments of provinces and centrally affiliated cities where the registration fee for cars is not 10%: Tax Departments shall supplement registration fee rates for cars; pick-up trucks and vans (satisfying the criteria for seats and payload to apply the collection of 60% of the registration fee for cars according to Clause 5 Article 8 of Decree No. 10/2022/ND-CP dated January 15, 2022) for electronic declaration of registration fees to determine the collection rates for such method.

- For administrative divisions applying a collection rate of 5% for the registration fee for motorcycles according to Clause 4 Article 8 of Decree No. 10/2022/ND-CP dated January 15, 2022: the General Department of Taxation of Vietnam has established a list of administrative divisions currently applying a collection rate of 5% for motorcycles in Vietnam. If there are changes to such administrative divisions (changes to centrally affiliated cities, provincial cities, or district-level towns where People’s Committees are headquartered), Tax Departments shall promptly submit documents to the General Department of Taxation of Vietnam (Tax Administration Department on small and medium enterprises and business households, individuals) for amendments to the list of administrative divisions applying a 5% collection rate for motorcycles as per regulation.

4. Implementation plan:

4.1. Training:

- Training contents: guidelines on procedures for electronic declaration of registration fees for motor vehicles and motorcycles; instructions on how to use the eTax system to declare registration fees for motor vehicles and motorcycles electronically.

- Training forms: the General Department of Taxation of Vietnam shall provide online training for officials of Tax Departments and affiliated Tax Sub-Departments.

- Time: 8:30 am March 17, 2023.

- General Department of Taxation (Tax Administration Department on small and medium enterprises and business households, individuals, Information Technology Department):

+ The Tax Administration Department on small and medium enterprises and business households, individuals shall cooperate with the Information Technology Department in preparing training documents and arranging lecturers.

+ The Information Technology Department shall arrange lecturers for training cooperation and prepare training documents, training class participation links, and practice environment.

- Tax Departments shall:

+ Arrange training rooms, projectors, sound, and computers with internet connection for trainees to practice and participate in centralized training at Tax Departments; arrange IT staff to support trainees.

+ Provide notices of summoning trainees for centralized training at Tax Departments, download training documents, and provide them for trainees for early study.

+ Join the online training session 15 minutes in advance and name their username according to the following structure: [CT <Name of the Tax Department with accent>] ex: CT Ha Noi.

Attention:

Training documents, online training class links, and practice guidelines at the end of the training program shall be sent to Tax Departments of provinces and cities by the General Department of Taxation of Vietnam via email.

4.2. Application upgrade:

- The General Department of Taxation of Vietnam (Information Technology Department) shall upgrade the eTax system for it to be able to conduct electronic declaration of registration fees for motor vehicles and motorcycles (https://thuedientu.gdt.gov.vn) by March 20, 2023.

5. Implementation support

The General Department of Taxation of Vietnam shall provide remote support for Tax Departments until the end of May 20, 2023.

During the implementation, if there are any difficulties, Tax Departments shall contact:

- Support for application system: HotroLPTBdtu@gdt.gov.vn or 024.37.689.679 (ext. 6115). Focal official of the Information Technology Department: Comrade Vu Viet An.

- Support for professional difficulties: tctgiaotoxemay@gdt.gov.vn or 024.39.712.555 (ext. 4210, 4215). Focal official of the Tax Administration Department on small and medium enterprises and business households, individuals: Comrade Nguyen Dang Quang and Comrade Le An.

Heads of Tax Departments and Tax Sub-Departments shall direct, assign, and urge relevant divisions to study the guidelines of the General Department of Taxation of Vietnam to adequately implement contents of this Official Dispatch.

For your information and compliance./.

APPENDIX

PROCEDURES FOR ACCEPTING AND HANDLING APPLICATIONS FOR ELECTRONIC DECLARATION OF REGISTRATION FEES FOR MOTOR VEHICLES AND MOTORCYCLES
(Promulgated together with Official Dispatch No. 691/TCT-DNNCN dated March 13, 2023 of the General Department of Taxation of Vietnam)

I. CONDITIONS FOR ELECTRONIC DECLARATION OF REGISTRATION FEES WITH TAX AGENCIES

1. In case of having an electronic tax transaction account with a tax agency, the taxpayer shall use this account to conduct the electronic declaration of registration fees on the Electronic Information Portal of the General Department of Taxation of Vietnam.

2. In case of not having an electronic tax transaction account with a tax agency, the taxpayer shall use the tax code and issuance date to conduct the electronic declaration of registration fees for motor vehicles and motorcycles on the Electronic Information Portal of the General Department of Taxation of Vietnam.

If taxpayers wish to register electronic tax transaction accounts to perform electronic transactions with tax agencies, follow the guidelines prescribed in the Appendix enclosed with Official Dispatch No. 377/TCT-DNNCN dated February 5, 2021 of the General Department of Taxation of Vietnam.

II. RECEIPT AND PROCESSING OF APPLICATIONS FOR ELECTRONIC DECLARATION OF REGISTRATION FEES

1. Receipt of applications for electronic declaration of registration fees

Step 1: Taxpayers shall declare registration fees on https://canhan.gdt.gov.vn, enter information on the numbers of certificates of technical safety and environmental protection or vehicle identification numbers (for imported vehicles); serial numbers of Records of Factory Release Quality Inspection or numbers of Certificates of Type Quality and issuance date (for vehicles manufactured and assembled domestically).

Step 2: The Electronic Information Portal shall automatically send the query request to the application system of the Ministry of Transport of Vietnam to collect information on assets displayed on registration fee declarations according to form No. 02/LPTB of the Appendix promulgated together with Circular No. 80/2021/TT-BTC dated September 29, 2021 of the Ministry of Finance of Vietnam.

Step 3: Taxpayers shall compare electronic information with information on paper applications. If the information matches, taxpayers shall continue to declare the information missing on the declarations, such as province/city, district, address, transaction price according to sales invoice, seller information, etc., and comply with requests of the Electronic Information Portal to complete declarations. The Electronic Information Portal shall send OTP codes to the declared phone numbers of taxpayers for the completion of the submission of applications for electronic declaration of registration fees. 

If the information does not match, taxpayers shall check the declared information or contact the Tax Departments or Tax Sub-Departments that receive applications for the declaration of registration fees for motor vehicles and motorcycles for instruction.

Step 4: The Electronic Information Portal shall send notifications of successful receipt of applications for electronic tax declaration according to form No. 01-1/TB-TDT promulgated together with Circular No. 19/2021/TT-BTC dated March 18, 2021, of the Ministry of Finance of Vietnam on guidelines for e-transaction in taxation to the declared email addresses of taxpayers. 

2. Processing of applications for electronic declaration of registration fees

The Electronic Information Portal shall automatically transfer information on registration fee declarations to the Application of Management of Registration Fees and Real Estate to process and determine the payable registration fees for motor vehicles and motorcycles according to current laws.

2.1. If the motor vehicles or motorcycles are included in the price list of registration fees promulgated by the Ministry of Finance of Vietnam or notifications of registration fees of Tax Departments:

The Application of Management of Registration Fees and Real Estate shall send the processed information to the Electronic Information Portal. The Electronic Information Portal shall automatically send notifications of acceptance of applications for e-tax declaration according to form No. 01-2/TB-TDT promulgated together with Circular No. 19/2021/TT-BTC dated March 18, 2021 and Registration Fee Payment Notifications to email addresses of taxpayers while sending information on codes of applications and the payable registration fees to the declared phone numbers of taxpayers.

2.2. If the motor vehicles or motorcycles are not included in the price list of registration fees promulgated by the Ministry of Finance of Vietnam or notifications of registration fees of Tax Departments:

Step 1: The Electronic Information Portal shall send notifications of acceptance of applications for e-tax declaration according to form No. 01-2/TB-TDT promulgated together with Circular No. 19/2021/TT-BTC dated March 18, 2021 and notify taxpayers to submit applications for declaration of registration fees directly at tax agencies via email addresses of taxpayers while sending information on codes of applications to the declared phone numbers of taxpayers.

Step 2: After receiving information on codes of applications provided by taxpayers, officials in charge of processing applications for declaration of registration fees shall enter such codes into the Application of Management of Registration Fees and Real Estate, print appointment letters, and submit written requests to Tax Departments on the determination of registration fees according to guidelines prescribed in Step 1, Step 2, and Step 3 Paragraph 2.2 Point 2 Section I Part II of the Procedure for Managing Registration Fees for Assets subject to Registration Fees (excluding land and houses) promulgated together with Decision No. 2050/QD-TCT dated November 21, 2017 of the General Director of the General Department of Taxation of Vietnam (Procedure 2050). 

Step 3: After acquiring information on registration fees, officials in charge of processing applications for declaration of registration fees shall access the Application of Management of Registration Fees and Real Estate to review unpriced electronic declarations, perform registration fee determination, and present such applications to Heads of Tax Sub-Departments for approval according to Procedure 2050. After applications are approved, the Electronic Information Portal shall automatically send Notifications of Registration Fee Payment to the email addresses of taxpayers while sending codes of applications and the payable registration fees to the declared phone numbers of taxpayers. 

3. RECEIPT OF ADJUSTMENTS AND AMENDMENTS TO APPLICATIONS FOR ELECTRONIC DECLARATION OF REGISTRATION FEES

When a taxpayer selects the option to declare adjustments or amendments, the Electronic Information Portal shall display information on the receipt of the application for declaration of registration fees subject to adjustments or amendments with two options: “Paid” or “Unpaid”.

- If the taxpayer selects “Unpaid” and no receipt is recorded in the application, the Electronic Information Portal shall accept the adjustments or amendments according to Point 1 and Point 2 Section III of this Appendix.

- If the taxpayer selects “Paid” and a receipt is recorded in the application, the Electronic Information Portal shall accept the adjustments or amendments while displaying warnings on the screen and notifying the taxpayer to carry out the work directly at the Tax Sub-Department via email.

4. Processing adjustments and amendments to applications for declaration of registration fees submitted to Tax Sub-Departments by taxpayers

When taxpayers directly come to Tax Sub-Departments, officials in charge of processing applications for declaration of registration fees shall look up and record the submitted receipts of taxpayers and continue to follow guidelines prescribed in Paragraph 3.1.2, Point 3 Section I, Part II of Procedure 2050.

Attention:

Tax Agencies are not required to verify adjustment information related to the payment of registration fees according to certificates of adjustment information related to payment of registration fees as prescribed by Procedure 2050. Taxpayers shall use the codes of applications notified by Tax Agencies after processing adjustments and amendments to applications for declaration of registration fees to perform other relevant administrative procedures.

III. ELECTRONIC PAYMENT OF REGISTRATION FEES

Additionally, taxpayers may conduct electronic-payment of registration fees via:

- Internet banking or mobile banking services of banks (Vietcombank, Vietinbank, BIDV, Agribank, MBBank, VPBank, TPBank, LienvietPostBank);

- The National Public Service Portal;

- The eTax Mobile application.

Taxpayers shall use application codes and follow the guidelines of banks/National Public Service Portal/eTax Mobile application to conduct electronic payment of registration fees./.