Chương II Thông tư 19/2021/TT-BTC: Giao dịch trong lĩnh vực thuế giữa người nộp thuế với cơ quan thuế bằng phương thức điện tử

Chapter II

TRANSACTIONS IN TAXATION BETWEEN TAXPAYERS AND TAX AUTHORITIES BY ELECTRONIC MEANS

Section 1. REGISTRATION OF TRANSACTIONS WITH TAX AUTHORITIES BY ELECTRONIC MEANS

Article 10. Registration of e-tax transactions

1. Apply for an e-tax transaction account with a tax authority through the GDT’s web portal

a) The taxpayer that is an authority, organization or individual that has been issued with a digital certificate or an individual that has not had a digital certificate but has had a TIN is entitled to apply for an e-tax transaction account with a tax authority.

The authority or organization specified in Clause 1 Article 13 of this Circular shall follow procedures for applying for the e-tax transaction account with the tax authority through the GDT’s web portal as prescribed in this Clause after being issued with a TIN.

b) Procedures for applying for and issuing an e-tax transaction account by electronic means through the GDT’s web portal

b.1) For taxpayer that is an authority, organization or individual that has been issued with a digital certificate or an individual that has had a TIN but has not been issued with a digital certificate but uses the biometric authentication, the registration of e-transactions with the tax authority shall be carried out as follows:

- The taxpayer shall access the GDT’s web portal to register transactions with the tax authority by electronic means (Form No. 01/ĐK-TĐT enclosed herewith), e-sign and send the application form to the GDT’s web portal.

- The GDT’s web portal shall send a notification (Form No. 03/TB-TĐT enclosed herewith) to the email address or phone number registered by the taxpayer within 15 minutes after the application form is received:

+ In the case of acceptance, the GDT’s web portal send information about the e-tax transaction account (Form No. 03/TB-TĐT enclosed herewith) to the taxpayer.

+ In the case of non-acceptance, the taxpayer shall rely on the reason for non-acceptance provided by the tax authority in the notification (Form No. 03/TB-TĐT enclosed herewith) to complete the registered information, e-sign and send it to the GDT’s web portal or contact the supervisory tax authority for instructions and assistance.

- After being issued with the e-tax transaction account (main account), the taxpayer is entitled to conduct e-transactions with the tax authority as prescribed.

- If the taxpayer is entitled to use the main account issued by the tax authority to conduct all e-transactions with the tax authority as prescribed in Clause 1 Article 1 of this Circular, except for the regulations in Clause 5 of this Article; and from that main account, the taxpayer may generate and grant privileges to one or more (no more than 10 (ten)) sub-accounts via the GDT’s web portal to conduct each e-tax transaction with the tax authority.

b.2) If an individual taxpayer has had a TIN but has not been issued with a digital certificated and uses the e-transaction verification code, he/she after performing the tasks mentioned in Point b.1 above shall go to any tax authority and present his/her ID card; or passport or Citizen ID card to receive and activate the e-tax transaction account.

c) If the taxpayer reserves the right to register one official email address to receive all notifications in the process of conducting e-transactions with the tax authority (this email address must be consistent with the email address registered with the tax authority as prescribed in Article 13 of this Circular or the email address registered with the business registration authority through the single-window system as prescribed in Articles 14 and 35 of this Circular), and also reserves the right to register an additional email address for each tax administrative procedure to receive all notifications related to such tax administrative procedure.

2. Register transactions with a tax authority by electronic means through the web portal of a competent authority connected to the web portal of the General Department:

a) Register transactions with the tax authority by electronic means through the National Public Service Portal and the web portal of the Ministry of Finance:

a.1) If the taxpayer registers e-tax transactions through National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal, the regulations of the system administrator shall be complied with.

a.2) If the taxpayer has not had an e-tax transaction account on the GDT’s web portal, such taxpayer shall declare the following information: taxpayer’s name; TIN; address; information about the tax agent (name, TIN and tax agent contract); information about registration of digital certificate used for e-tax transactions (for the authority, organization and individual issued with a digital certificate); information about registration of bank account serving e-tax payment procedures (for the authority, organization and individual issued with a digital certificate); official email address for receipt of all notifications during e-transactions with the tax authority; other email address corresponding to each tax administrative procedure; phone number (if the taxpayer is an authority or organization)/Mobile phone number (if the taxpayer is an individual); then e-sign and send the application form to the tax authority.

The GDT’s web portal shall update the registered information via the National Public Service Portal or web portal of the Ministry of Finance and send information about the additional e-tax transaction account (Form No. 03/TB-TĐT enclosed herewith) to the taxpayer so that such taxpayer can carry out transactions directly on the GDT’s web portal.

b) Register transactions with a tax authority by electronic means through the web portal of a competent authority (except for the case specified in Point a of this Clause):

If the taxpayer has had the competent authority's account (except for the case specified in Point a of this Clause) and wishes to conduct e-tax transactions, such taxpayer shall carry out registration as prescribed in Clause 1 of this Article.

3. Register transactions with the tax authority by electronic means through a T-VAN service provider: the taxpayer shall carry out registration as prescribed in Article 42 of this Circular.

4. If an individual taxpayer conducts e-tax transactions separately, he/she is not required to follow procedures for registering e-transactions with the tax authority as prescribed in Clause 1 of this Article; if the e-transaction is registered each time a tax transaction is conducted, except where the taxpayer has registered and obtained an e-tax transaction account and an obligation to declare tax or pay tax arises each time a tax transaction is conducted, he/she shall use the account provided by the tax authority to conduct transactions.

5. Procedures for registration of e-tax payment:

If a taxpayer registers e-tax payment through the GDT’s web portal or the T-VAN service provider, such taxpayer is also required to register the tax payment service with the bank or IPSP where their account is opened under regulations of such bank or IPSP. The taxpayer is entitled to select to register e-tax payment at one or multiple banks or IPSPs where their account is opened.

The bank or IPSP where the taxpayer opens their account shall send a notification (Form No. 04/TB-TĐT enclosed herewith) of acceptance or non-acceptance of e-tax payment registration to the taxpayer through the GDT’s web portal within 03 (three) working days from the date on which the taxpayer’s registration form is received.

In the case of non-acceptance, the taxpayer shall rely on the notification of non-acceptance of e-tax payment given by the bank or IPSP to complete the registered information or contact the supervisory tax authority for instructions and assistance.

Article 11. Registration of changes and additions to e-transaction information

1. If any taxpayer that has been issued with an e-tax transaction account as prescribed in Article 10 of this Circular wishes to make any change or addition to the information registered for e-tax transactions with the tax authority, such taxpayer shall sufficiently and promptly update such information. The taxpayer shall access the GDT’s web portal to update the change or addition to the information registered for e-tax transactions with the tax authority (Form No. 02/ĐK-TĐT enclosed herewith), e-sign and send it to the GDT’s web portal.

Within 15 minutes from the receipt of information about change or addition, the GDT’s web portal shall send the taxpayer a notification (Form No. 03/TB-TĐT enclosed herewith) of acceptance or non-acceptance of the information about the change or addition.

2. If any taxpayer that has registered transactions with the tax authority by electronic means through the web portal of a competent authority wishes to make any change or addition to the registered information, such taxpayer shall comply with regulations of the competent authority.

3. If any taxpayer that has been issued with an e-tax transaction account through a T-VAN service provider as prescribed in Article 42 of this Circular wishes to make any change or addition to the information registered for e-tax transactions, such taxpayer shall comply with the regulations set out in Article 43 of this Circular.

4. Information about change or addition to the transaction account for e-tax payment at the bank or IPSP shall be registered by the taxpayer with the bank or IPSP where the taxpayer opens their account as prescribed in Clause 5 Article 10 of this Circular.

5. Taxpayers shall register change of any e-tax transaction method as prescribed Clause 4 Article 4 of this Circular and regulations set out in this Article.

Article 12. Suspension of transactions with the tax authority by electronic means

1. If the tax authority issues a notification of TIN deactivation, notification of non​-operation at the registered address under regulations of law on taxpayer registration or notification of dissolution/removal/shutdown of business registration authority under regulations of law on business registration and cooperative registration, right within the day on which the status of TIN deactivation is updated, the GDT’s web portal shall suspend e-tax administrative procedures and at the same time send a notification (Form No. 03/TB-TĐT enclosed herewith) of suspension of e-transactions to the taxpayer as prescribed in Clause 2 Article 5 of this Circular, T-VAN service provider and bank or IPSP concerned in the case of suspension of e-tax transactions.

2. From the time the e-tax transactions are suspended, the taxpayer is not allowed to follow e-tax administrative procedures under Clause 1 Article 1 of this Circular. The taxpayer is entitled to search information about the previous e-transactions on the GDT’s web portal, web portal of the competent authority and T-VAN service provider by using the issued e-tax transaction account or e-tax transaction code until the period of archiving of the electronic document expires.

3. Where the taxpayer has suspended e-transactions, if the tax authority issues a notification of TIN reactivation, such taxpayer must follow the same procedures for e-transaction registration as those for the first e-transaction registration as prescribed in Article 10 of this Circular.

Section 2. E-TRANACTIONS IN TAXPAYER REGISTRATION

Article 13. Receipt of applications and return of results to taxpayers directly applying for e-taxpayer registration with tax authorities

1. Application for first taxpayer registration

a) A taxpayer that is newly established or starts to incur amounts payable to the state budget shall prepare and submit an application for first taxpayer registration as prescribed in the Circular No. 105/2020/TT-BTC  by electronic means to a tax authority as prescribed in Point a Clause 5 Article 4 hereof.

b) The GDT’s web portal shall receive and compare information and send a notification of receipt of e-application for taxpayer registration (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer within 15 minutes from the receipt of the application to the email address or phone number registered by the taxpayer with the tax authority. The notification shall specify time and location of returning the result and request the taxpayer to bring physical documents to the tax authority.

c) If the application for taxpayer registration satisfies all conditions for issuance of a TIN, the tax authority shall issue the TIN in accordance with the regulations laid down in the Circular No. 105/2020/TT-BTC.

d) If the application for taxpayer registration does not satisfy all conditions for issuance of a TIN, within 02 (two) working days from the date of application receipt written on the notification of receipt of e-application for taxpayer registration, the tax authority shall send a notification of non-acceptance of the e-application for taxpayer registration (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer through the GDT’s web portal.

The taxpayer shall submit another e-application for taxpayer registration through the GDT’s web portal to replace the erroneous application already submitted to the tax authority.

2. Regarding an application for taxpayer registration for issuance of TIN submitted on one's behalf or application for taxpayer registration for issuance of TIN to business location of a household businesses or individual business; application for change of taxpayer registration information eligible to receive a result; application for business operation or business resumption ahead of schedule; application for TIN deactivation; application for TIN reactivation

a) The taxpayer shall rely on the regulations on application, deadline for submission and location of submission specified in the Law on Tax Administration, Decree No. 126/2020/ND-CP and Circular No. 105/2020/TT-BTC to prepare and submit the application to the tax authority as prescribed in Point a Clause 5 Article 4 hereof.

b) The GDT’s web portal shall receive, check and send a notification of receipt of e-application for taxpayer registration (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer within 15 minutes from the receipt of the taxpayer's application.

c) If the e-application is sufficient as prescribed, the tax authority shall process it and return the result to the taxpayer as prescribed in Clause 2 Article 5 of this Circular within the time limit specified in the Circular No. 105/2020/TT-BTC.

If the taxpayer registers to receive the result which is the certificate of taxpayer registration or notification of TIN by post, the tax authority shall return the result to the taxpayer using the public postal service to the registered address.

d) If the e-application is insufficient as prescribed, within 02 (two) working days from the date of application receipt written on the notification of receipt of e-application for taxpayer registration, the tax authority shall send a notification of non-acceptance of the e-application for taxpayer registration (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

The taxpayer shall submit another e-application for taxpayer registration through the web portal selected by such taxpayer to replace the erroneous application already submitted to the tax authority.

3. Application for change of taxpayer registration information not required to obtain a result

a) The taxpayer shall rely on the regulations on application, deadline for submission and location of submission specified in the Law on Tax Administration, Decree No. 126/2020/ND-CP and Circular No. 105/2020/TT-BTC to prepare and submit the application to the tax authority as prescribed in Point a Clause 5 Article 4 hereof.

b) The GDT’s web portal shall receive, check and send a notification of receipt of e-application for taxpayer registration (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer within 15 minutes from the receipt of the taxpayer's application.

c) If the electronic application is sufficient as prescribed, the tax authority shall update the change within the time limit specified in the Circular No. 105/2020/TT-BTC.

d) If the e-application is insufficient as prescribed, within 02 (two) working days from the date of application receipt written on the notification of receipt of e-application for taxpayer registration, the tax authority shall send a notification of non-acceptance of the e-application for taxpayer registration (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

The taxpayer shall submit another e-application for taxpayer registration through the web portal selected by such taxpayer to replace the erroneous application already submitted to the tax authority.

Article 14. Receipt of applications and return of results to taxpayers carrying out e-taxpayer registration together with business registration through the single-window system

1. Sending an application for enterprise registration or cooperative registration; application for change of information, application for business suspension, business resumption ahead of schedule, dissolution or shutdown

The taxpayer shall submit the application to the business registration authority or cooperative registration authority under the Law on Enterprises, Law on Cooperatives, Law on Credit Institutions and their guiding documents. The regulatory body shall send information about the application for single-window e-taxpayer registration to the tax authority by electronic as prescribed in Article 35 of this Circular.

Before submitting the application for change of address information resulting in change of the supervisory tax authority or the application for dissolution to the business registration authority or cooperative registration authority under the Law on Enterprises, Law on Cooperatives, Law on Credit Institutions and their guiding documents.

2. The tax authority shall process the application and return the result in the case of the application eligible to receive a result from the tax authority (including application for enterprise registration or cooperative registration; application for relocation of office to another urban district, rural district, district-level town, province or city resulting in change of the supervisory tax authority; application for dissolution of enterprise or cooperative; application for shutdown of branch, representative or business location) through the GDT’s web portal to the National Enterprise or Cooperative Registration Information System. If the taxpayer has an e-tax transaction account on the GDT’s web portal, the result shall be also sent to the taxpayer's email address.

Section 3. E-TRANSACTIONS IN TAX DECLARATION AND CALCULATION AND NOTIFICATION OF TAX PAYMENT

Article 15. Registration of tax declaration obligations

1. First registration of tax declaration obligations:

a) The taxpayer shall carry out registration of the tax declaration obligations together with taxpayer registration or enterprise registration under regulations of law on tax administration and enterprise business and regulations laid down in Section 2 Chapter II of this Circular.

b) The tax authority shall rely on the information on the application for taxpayer registration/enterprise registration of the taxpayer already issued with TIN/enterprise ID number to determine the tax declaration obligation, including type of tax to be declared by the taxpayer and tax declaration period (monthly, quarterly, annually or by each occurrence), deadline for submission of tax declaration dossier and form of tax declaration dossier; send information about the tax declaration obligations to the taxpayer on the GDT’s web portal.

c) The taxpayer shall check information about the taxpayer's tax declaration obligation on the GDT’s web portal, if the obligation is insufficient or incorrect, the taxpayer shall adjust or supplement it as prescribed in Point b Clause 2 of this Article.

d) The taxpayer shall submit the tax declaration dossier according to the obligation registered with the tax authority and regulations of the Law on Tax Administration.

dd) The tax authority shall rely on the information about the taxpayer’s tax declaration obligation to periodically expedite the declaration and impose penalties for violations against regulations on submission of tax declaration dossiers committed by the taxpayer under regulations of the Law on Tax Administration.

2. Change of information about tax declaration obligation

a) Change of monthly or quarterly tax period:

a.1) The taxpayer shall upon changing the tax period as prescribed in Article 9 of the Decree No. 126/2020/ND-CP prepare a written request for change from monthly tax period to quarterly one (Form No. 01/ĐK-TĐKTT provided in the Appendix I enclosed with the Decree No. 126/2020/ND-CP) and submit it to the tax authority as prescribed in Point a Clause 5 Article 4 of this Circular by January 31 of the year in which quarterly declaration is applied.

a.2) The tax authority shall send a notification of e-tax dossier (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

- If the tax authority finds that the taxpayer is not eligible to declare tax quarterly, the tax authority shall send a notification to the taxpayer as prescribed in Point d Clause 2 Article 9 of the Decree No. 126/2020/ND-CP.

- If the taxpayer is eligible to declare tax quarterly, the taxpayer shall update the information about change to the taxpayer’s tax declaration obligation on the tax administration system of the tax sector and the GDT’s web portal.

a.3) If through an inspection the tax authority finds that the taxpayer is not eligible to declare tax quarterly, the tax authority shall send a notification to the taxpayer as prescribed in Point d Clause 2 Article 9 of the Decree No. 126/2020/ND-CP.

b) The taxpayer that adjusts or supplements the tax declaration obligation (except for the case in Point a of this Clause) shall access the GDT’s web portal, log into the issued e-tax transaction account to update information about the tax declaration obligation. The GDT’s web portal shall automatically update the taxpayer’s tax declaration obligation. The change or supplementation becomes effective from the date on which the tax declaration obligation is updated.

3. Termination of the tax declaration obligation

a) Any taxpayer that changes their tax declaration obligation resulting in termination of the tax declaration obligation for a type of tax or a tax declaration form shall comply with Clause 2 of this Article.

b) The tax authority shall automatically terminate the entire tax declaration obligation and legal status of the taxpayer on the taxpayer registration or enterprise registration system and send information to the taxpayer on the GDT’s web portal.

Article 16. E-tax declaration

1. A taxpayer shall prepare and submit a tax declaration as follows:

a) The taxpayer shall declare tax electronically (including making additional declaration and submitting the written explanation, additional information and documents of the tax declaration dossier) using any of the methods specified in Clause 5 Article 4 of this Circular.

b) If the tax declaration dossier includes the documents prescribed by law but the taxpayer fails to submit them by electronic means, the taxpayer shall submit them at the tax authority or send them by express mail to the tax authority.

c) In the cases where the taxpayer has submitted the tax declaration dossier but the tax authority issues a notification of non-acceptance of the taxpayer’s tax declaration dossier and the taxpayer fails to submit another dossier or submits another dossier but such dossier has not been accepted by the tax authority, the tax declaration dossier is considered as not submitted.

2. The tax authority shall receive the taxpayer’s tax declaration dossier as follows:

a) The GDT’s web portal shall send a notification of receipt of e-tax declaration dossier (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular within 15 minutes from the receipt of the taxpayer's e-tax declaration dossier.

b) Within 01 (one) working day from the date written on the notification of receipt of the e-tax declaration dossier, the tax authority shall send a notification of acceptance/non-acceptance of e-tax declaration dossier (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

b.1) In the case of acceptance, the tax authority shall send a notification of acceptance of e-tax declaration dossier (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

b.2) In the case of non-acceptance, the tax authority shall send a notification of non-acceptance of e-tax declaration dossier (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular, specifying the reason therefor.

c) For a tax declaration dossier with attached documents submitted either in person or by post, the tax authority shall immediately compare the physical dossier with the dossier received via the GDT’s web portal.

Within 01 (one) working day from the receipt of sufficient dossier and attached documents, the tax authority shall send a notification of acceptance/non-acceptance of e-tax declaration dossier (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer prescribed in Point b of this Clause to the taxpayer as specified in Clause 2 Article 5 of this Circular.

Article 17. Processing of tax declaration dossiers

1. The GDT’s web portal shall update the taxpayer’s tax declaration dossier received by electronic means under regulations of the Law on Tax Administration and its guiding documents to the tax administration system of the tax sector, and the taxpayer’s supervisory tax authority and tax authority managing revenues shall process the taxpayer’s tax declaration dossier.

If it is found that the tax declaration dossier is not processed by the tax authority, the tax authority shall send a notification to the taxpayer for adjustment to information about the tax declaration dossier.

In the course of processing the dossier, if it is found that information therein is inadequate requiring explanation or addition of information or document, the tax authority shall send a notification requesting explanation or addition of information or document (Form No. 01/TB-BSTT-NNT enclosed with the Decree No. 126/2020/ND-CP) to the taxpayer as prescribed in Clause 2 Article 5 hereof.

The GDT’s web portal shall receive the written explanation or additional information/document submitted by the taxpayer by electronic means as specified in Clause 2 Article 16 of this Circular.

2. Return of results

a) The tax authority shall record the taxes payable by the taxpayer based on the taxes declared by the taxpayer and send a notification of acceptance of e-tax declaration dossier (Form No. 01-2/TB-TĐT enclosed herewith), except for the case in Point b of this Clause.

b) The tax authority shall calculate tax and send a notification of tax payment using the form specified in the Decree No. 126/2020/ND-CP to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

c) Regarding the asset (except for housing and land) registration fee declaration dossier: within 30 days from the date on which the notification of registration fee payment is issued, if the taxpayer fails to pay the registration fee as prescribed, the notification of registration fee payment and related asset registration fee declaration dossier will be invalidated.

Article 18. Receipt of dossiers and return of results in case where tax is calculated and informed by a tax authority according to information in the financial obligation declaration dossiers sent by a competent authority by electronic means using the single-window system

1. The taxpayer shall submit the tax declaration dossier together with the financial obligation documents to the competent authority as prescribed by law. The competent authority shall send financial obligation information to the tax authority by electronic means as prescribed in Article 36 hereof.

2. The tax authority shall calculate tax and send a notification of tax payment to the web portal of the receiving authority through the GDT’s web portal. If the taxpayer has an e-tax transaction account on the GDT’s web portal, the notification of tax payment shall be also sent to the taxpayer's email address. The single-window receiving authority shall send the notification of tax payment to the taxpayer.

3. Upon the expiry of the deadline for tax payment written on the tax authority’s notification of financial obligation, the tax authority shall compile a list of documents of the taxpayer that has yet to discharge their financial obligation to the state budget and transfer it to the competent authority, and then receive the result from the competent authority via the GDT’s web portal for the purpose of monitoring the taxpayer’s financial obligation as prescribed by law.

Article 19. Notification of failure to submit a tax declaration dossier

1. The tax authority shall send a notification reminding submission of the tax declaration dossier (Form No. 06/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular if, within 05 (five) working days from the deadline for submission of the tax declaration dossier or deadline for extension of deadline for submission of the tax declaration dossier or deadline for provision of explanation or addition of document according to the tax authority's notification, the taxpayer has yet to submit the tax declaration dossier or to provide explanation or add information or document as notified by the tax authority.

2. Within 10 (ten) working days from the deadline for submission of the tax declaration dossier or deadline for extension of deadline for submission of the tax declaration dossier or deadline for provision of explanation or addition of document according to the tax authority's notification, if the taxpayer has yet to submit the tax declaration dossier, the tax authority shall send the second notification reminding submission of the tax declaration dossier (Form No. 06/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular. At the same time, the tax authority shall send such notification to the taxpayer by post to the head office or address registered by the taxpayer.

3. Within 05 (five) working days from the time the GDT’s web portal sends the second notification reminding submission of the tax declaration dossier (Form No. 06/TB-TĐT enclosed herewith), if the taxpayer still fails to submit the tax declaration dossier, the tax authority shall verify the taxpayer’s status of operation at the address registered with the business registration authority or tax authority with a view to compliance with regulations on tax administration.

Section 4. E-TRANSACTIONS IN TAX PAYMENT

Article 20. Paying tax electronically through web portal of GDT/web portal of competent authority/portal of T-VAN service provider

1. The taxpayer shall create an e-state budget payment document under Point a Clause 5 Article 4 of this Circular.

a) The taxpayer shall select information on amounts payable provided by the web portal selected by the taxpayer to create the state budget payment document as specified in Article 38 hereof in order to prepare the state budget payment document; the taxpayer is only permitted to correct information on the taxes to be paid. The taxpayer shall check information on the state budget payment document, e-sign and send it to the tax authority under Point a Clause 5 Article 4 of this Circular.

b) For the amounts payable about which information is not available on the web portal selected by the taxpayer to create the state budget payment document, the taxpayer shall sufficiently specify information in the state budget payment document, e-sign and send it to the tax authority as prescribed in Point a Clause 5 Article 4 of this Circular.

2. The GDT’s web portal shall receive and check information on the state budget payment document and send a notification (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer so as to notify the receipt of the taxpayer's state budget payment document or the reason for non-acceptance of the state budget payment document within 15 minutes from the receipt of such document.

3. Process the state budget payment document on the web portal which the taxpayer selects to create the state budget payment document

a) If the state budget payment document is received, the web portal which the taxpayer selects to create the state budget payment document shall automatically generate a “reference code” of the document and update it to the notification of receipt of state budget payment document to be sent to the taxpayer.

“Reference code” on the state budget payment document means a series of characters automatically generated on the application system of the unit where the taxpayer creates the state budget payment document for the purpose of transmission among the banks/IPSPs and to the State Treasury. “Reference code” is nationwide unique to each state budget payment document of the taxpayer, consisting of 20 characters of which the first 4 characters denote the code of the unit where the taxpayer creates the state budget payment document issued by GDT to be connected to its web portal, the next 4 characters denote the year in which the state budget payment document is created, the next 10 characters are the numbers generated automatically in ascending order by the application system of each unit and the last 2 characters denote the form of creating the state budget payment document.

b) The GDT’s web portal shall transmit information on the state budget payment document (including debit account number; amounts payable to the state budget; the beneficiary; reference code) to the bank or IPSP which is authorized by the taxpayer to debit money from their account.

c) The GDT’s web portal shall receive the notification of successful/unsuccessful processing of information about the state budget payment document (Form No. 05/TB-TĐT enclosed herewith) and the state budget payment document (if any) e-signed by the bank or IPSP and send it to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

4. When receiving the taxpayer’s state budget payment document transmitted by the GDT’s web portal, the bank or IPSP connected to the GDT’s web portal which is authorized by the taxpayer to debit money from their account shall:

a) Inspect the conditions for debiting money from the taxpayer’s account Within 05 minutes from receipt of information about the state budget payment document transmitted by the GDT’s web portal, the bank or IPSP shall follow the instructions below:

a.1) If the taxpayer’s account fails to satisfy the debit conditions, the bank or IPSP where the taxpayer opens their account shall send a notification of unsuccessful tax payment (Form No. 05/TB-TĐT enclosed herewith) to the GDT’s web portal to be sent to the taxpayer as prescribed in Clause 2 Article 5 hereof.

a.2) If the state budget payment document satisfies the debit conditions, the bank or IPSP shall debit the taxpayer’s account based on the tax payment information transmitted by the GDT’s web portal and e-sign the state budget payment document. The bank or IPSP shall send a notification of successful tax payment (Form No. 05/TB-TĐT enclosed herewith) enclosed with the state budget payment document (if any) e-signed by the bank or IPSP to the web portal to be sent to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

b) Transfer money and transmit information on the state budget payment document (including debit account; amounts payable to the state budget; the beneficiary; date of debiting money from account of the taxpayer or the tax payment substitute; reference code) to the bank where the State Treasury opens its account with a view to implementation of regulations on cooperation in collection of state budget revenues as prescribed in Article 38 hereof.

Article 21. E-tax payment through e-transaction channels of banks or IPSPs

1. The taxpayer shall enter the information exchange portal of the bank or IPSP; or the GDT’s web portal; or web portal of the competent authority to choose to pay tax through the e-transaction channel of the bank or IPSP and create the state budget payment document using the form given by the bank or IPSP where the taxpayer makes payment to the state budget. Such document must contain all information on the Payment to National Budget (Form No. C1-02/NS enclosed with the Decree No. 11/2020/ND-CP).

If the bank or IPSP provides an e-tax payment service using another e-payment method under regulations of the State Bank of Vietnam and regulations on cooperation in collection of state budget revenues with the tax authority, the bank or IPSP shall create the state budget payment document on behalf of the taxpayer on the basis of the information provided by the tax authority as prescribed in Article 38 hereof.

2. The receipt and processing of the state budget payment document of the bank or IPSP shall comply with regulations of that bank or IPSP and the regulations below:

a) For the bank's or IPSP’s e-transaction channel already connected to the GDT’s web portal.

For the state budget payment document that satisfies the conditions for debiting the account as requested by the taxpayer, the bank’s or IPSP’s application system shall automatically generate a “reference code” for the state budget payment document as prescribed in Point a Clause 3 Article 20 hereof and shall:

a.1) Transfer money and transmit information on the state budget payment document (including debit account; amounts payable to the state budget; the beneficiary; reference code; date of debiting money from account of the taxpayer or the tax payment substitute) to the bank where the State Treasury opens its account with a view to implementation of regulations on cooperation in collection of state budget revenues.

a.2) Transmit sufficient information on the state budget payment document created by the taxpayer to the GDT’s web portal.

b) For the bank's or IPSP’s e-transaction channel that is yet to be connected to the GDT’s web portal.

For the state budget payment document that satisfies the conditions for debiting the account as requested by the taxpayer, the bank’s or IPSP’s application system shall automatically generate a “reference code” for the state budget payment document in the format prescribed in Point a Clause 3 Article 20 hereof and perform the following tasks:

b.1) Transfer money, reference code and sufficient information on the state budget payment document to the bank where the State Treasury opens its account.

b.2) The bank where the State Treasury opens its account shall transmit sufficient information on the state budget payment document to the GDT’s web portal.

Article 22. Receipt and processing of information on collection of state budget revenues and payment to the state budget at tax authorities

1. A tax authority shall receive the information on collection of state budget revenues and payment to the state budget transmitted by the State Treasury in accordance with the Regulation on transmission of information on e-collection of state budget revenues, e-payment to the state budget and e-refund of amounts paid to the state budget between tax authorities and State Treasury to record the state budget revenues and amounts already paid by the taxpayer.

2. If the tax authority finds that the information on collection of state budget revenues or payment to the state budget is inaccurate, the tax authority shall perform the following tasks:

a) Prepare an e-request for adjustment of state budget revenues (Form No. C1-07a/NS or C1-07b/NS enclosed with the Circular of the Minister of Finance on guidelines for the accounting regime of the State Budget and operations of the State Treasury) and submit it to the State Treasury for adjustment.

b) After the State Treasury has made the adjustment as requested, the tax authority notify the taxpayer in order for them to adjust the information on collection of state budget revenues or payment to the state budget as prescribed in Clause 2 Article 5 of this Circular.

Article 23. Issuance of recovered state budget payment documents

If the taxpayer makes a request for issuance of a recovered state budget payment document, the bank/IPSP/State Treasury which is authorized by the taxpayer to debit their account shall issue the recovered state budget payment document or a copy of the recovered state budget payment document as prescribed in the Decree No. 11/2020/ND-CP. To be specific:

1. The bank/IPSP/State Treasury which is authorized by the taxpayer to debit their account to make payment to the state budget shall issue the recovered state budget payment document to the taxpayer.

2. Procedures for issuing the recovered state budget payment document shall comply with regulations of the bank/IPSP/State Treasury where the payment to the state budget is made.

3. The recovered document has the same legal validity as the original e-document. It must contain adequate information specified in the original e-document, date of issue, signature and full name of the representative and seal of the bank/IPSP/State Treasury issuing the recovered document as prescribed.

Article 24. Confirming discharge of tax obligations

1. Make and submit a written request for confirmation of discharge of tax obligations to the state budget

The taxpayer shall make and submit a written request for confirmation of discharge of tax obligations to the state budget under Point a Clause 5 Article 4 of this Circular.

2. Notify receipt of the written request for confirmation of discharge of tax obligations to the state budget

Within 15 minutes from the receipt of the taxpayer's written request for confirmation of discharge of tax obligations to the state budget, the GDT’s web portal shall send a notification of receipt of e-request for confirmation of discharge of tax obligations to the state budget (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer under Clause 2 Article 5 of this Circular.

3. Process the written request for confirmation of discharge of tax obligations and return a result

a) Process the written request for confirmation of discharge of tax obligations:

a.1) Within 05 (five) working days from the date on which the notification of e-request for confirmation of discharge of tax obligations to the state budget is sent, the tax authority shall send a notification of acceptance/non-acceptance of the e-request for confirmation of discharge of tax obligations to the state budget (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer under Clause 2 Article 5 of this Circular.

a.2) The tax authority shall process the taxpayer's written request for confirmation of discharge of tax obligations under the Law on Tax Administration and documents providing guidelines for implementation of Law on Tax Administration and send a written confirmation of discharge of tax obligations to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

a.3) In the course of processing the e-request for confirmation of discharge of tax obligations, if it is found that information therein is inadequate requiring explanation or addition of document, the tax authority shall send a notification requesting explanation or addition of document (Form No. 01/TB-BSTT-NNT enclosed with the Decree No. 126/2020/ND-CP) to the taxpayer as prescribed in Clause 2 Article 5 hereof.

The GDT’s web portal shall receive the written explanation or additional information/document of the taxpayer with respect to the e-request for confirmation of discharge of tax obligations received by electronic means.

b) Return of a result

The taxpayer shall send the result of confirmation of discharge of tax obligations to the taxpayer under Clause 2 Article 5 of this Circular.

Article 25. Preparing, submitting and returning results of processing of taxpayers’ e-applications for tracing of tax payment information

1. Prepare and submit an e-application for tracing

The taxpayer shall prepare and submit an e-application for tracing under Point a Clause 5 Article 4 of this Circular.

2. Notify receipt of the application for tracing

Within 15 minutes from the receipt of the taxpayer’s e-application for tracing, the GDT’s web portal shall send a notification of receipt of e-application for tracing (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer under Clause 2 Article 5 of this Circular.

3. Process the application for tracing and notify the result:

a) Process the application for tracing:

a.1) Within 01 (one) working day from the date on which the notification of receipt of the e-application for tracing is sent, the tax authority shall send a notification of acceptance/non-acceptance of e-application for tracing (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

a.2) The tax authority shall process the taxpayer's e-application for tracing under the Law on Tax Administration and documents providing guidelines for implementation of Law on Tax Administration.

a.3) In the course of processing the e-application for tracing, if it is found that the information therein is inadequate requiring explanation or addition of information or document, the tax authority shall send a notification requesting explanation or addition of information or document (Form No. 01/TB-BSTT-NNT enclosed with the Decree No. 126/2020/ND-CP) to the taxpayer as prescribed in Clause 2 Article 5 hereof.

The GDT’s web portal shall receive the written explanation or additional information/document of the taxpayer with respect to the application for tracing received by electronic means.

b) Return the result:

The tax authority shall send the result (which is the notification of adjustment or non-adjustment) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

c) After the tax authority notifies the result, the taxpayer shall update it as notified in order to keep discharging their tax obligations.

The result shall be also updated on the tax administration system and the GDT’s web portal in order to serve the searching activity.

Article 26. Receiving and responding to request for offsetting overpaid taxes, late payment interest and fine (hereinafter referred to as “overpaid amounts”)

1. Make and submit a written request for offsetting an overpaid amount

a) The taxpayer shall make and submit a written request for offsetting an overpaid amount under Point a Clause 5 Article 4 of this Circular.

b) Notify receipt of the written request for offsetting the overpaid amount against the amount payable by whom.

Within 15 minutes from the receipt of the taxpayer’s e-request for offsetting the overpaid amount, the GDT’s web portal shall send a notification of receipt of e-request for offsetting the overpaid amount (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer under Clause 2 Article 5 of this Circular.

2. Notify the result of processing of the request for offsetting the overpaid amount against the amount payable by whom as requested by the taxpayer

a) The tax authority shall process the taxpayer's e-request for offsetting the overpaid amount against the amount payable by whom under the Law on Tax Administration and documents providing guidelines for implementation of Law on Tax Administration and send a result as prescribed in Clause 2 Article 5 hereof.

b) Within 03 (three) working days from the date on which the notification of receipt of the e-request for offsetting the overpaid amount, the tax authority shall send a notification of acceptance/non-acceptance of the e-request for offsetting the overpaid amount (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

c) In the course of processing the request, if it is found that information therein is inadequate requiring explanation or addition of document, the tax authority shall send a notification requesting explanation or addition of information or document (Form No. 01/TB-BSTT-NNT enclosed with the Decree No. 126/2020/ND-CP) to the taxpayer as prescribed in Clause 2 Article 5 hereof.

The GDT’s web portal shall receive the written explanation or additional information/document of the taxpayer with respect to the written request for offsetting the overpaid amount against the amount payable by whom received by electronic means.

d) Return the result:

The tax authority shall send the result of processing of the written request for offsetting the overpaid amount under Clause 2 Article 5 of this Circular.

dd) After the tax authority notifies the result, the taxpayer shall update it as notified.

The result shall be also updated on the tax administration system and the GDT’s web portal in order to serve the searching activity.

Section 5. E-TRANSACTIONS IN TAX REFUND

Article 27. Receipt of e-applications for tax refund

1. A taxpayer shall prepare and submit an tax refund application to a tax authority as follows:

a) If the tax refund application comprises a written request for tax refund and attached documents, the taxpayer shall prepare and submit an tax refund application to the tax authority under Point a Clause 5 Article 4 of this Circular.

b) If the taxpayer includes a request for tax refund in the declaration dossier includes and is not required to submit a written request for refund, the e-tax refund application shall be prepared and submitted together with the e-tax declaration dossier as prescribed in Article 16 hereof.

2. Notify receipt of the e-tax refund application

a) If the tax refund application includes a written request for tax refund and attached documents:

Within 15 minutes from the receipt of the taxpayer's e-tax refund application, the GDT’s web portal shall send a notification of receipt of e-tax refund application (Form No. 01-1/TB-HT enclosed with the Circular of the Minister of Finance on elaboration of the Law on Tax Administration No. 38/2019/QH14) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

b) If the taxpayer includes a request for tax refund in the tax declaration dossier:

The GDT’s web portal shall receive the tax declaration dossier as prescribed in Article 16 hereof. After the notification of acceptance of e-tax declaration dossier is sent, the GDT’s web portal shall send a notification of receipt of e-tax refund application (Form No. 01-1/TB-HT enclosed with the Circular of the Minister of Finance on elaboration of the Law on Tax Administration No. 38/2019/QH14) to the taxpayer by electronics means.

Article 28. Processing of e-applications for tax refund and returning results

1. Process an tax refund application:

a) Notify acceptance of the e-tax refund application

a.1) If the tax refund application includes a written request for tax refund and attached documents:

Within 03 (three) working days from the date written on the notification of acceptance of e-tax refund application, the tax authority shall send a notification of acceptance/non-acceptance of e-tax refund application (Form No. 02/TB-HT enclosed with the Circular of the Minister of Finance on elaboration of the Law on Tax Administration No. 38/2019/QH14) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

a.2) If the taxpayer includes a request for tax refund in the tax declaration dossier:

The GDT’s web portal shall send a notification of e-tax refund application as prescribed in Article 16 of this Circular and a notification of acceptance/non-acceptance of e-tax refund application as prescribed in Point a.1 of this Clause.

b) The time limit for processing the tax refund application begins from the date written on the notification of acceptance of e-tax refund application (Form No. 02/TB-HT enclosed with the Circular of the Minister of Finance on elaboration of the Law on Tax Administration No. 38/2019/QH14).

c) The tax authority shall process the taxpayer's tax refund application received by electronic means under the Law on Tax Administration and documents providing guidelines for implementation of Law on Tax Administration.

d) In the course of processing the dossier, if it is found that information therein is inadequate requiring explanation or addition of document, the tax authority shall send a notification requesting explanation or addition of information or document (Form No. 01/TB-BSTT-NNT enclosed with the Decree No. 126/2020/ND-CP) to the taxpayer as prescribed in Clause 2 Article 5 hereof.

If the taxpayer has provided explanation or additional information or document that fails to justify the accurate declared tax amount or has failed to provide such explanation and additional information or document by the deadline required by the tax authority, the tax authority shall send a notification that the tax refund application has to undergo inspection before refund using the form enclosed with the Circular of the Minister of Finance on elaboration of the Law on Tax Administration No. 38/2019/QH14 to the taxpayer under Clause 2 Article 5 of this Circular.

The GDT’s web portal shall receive the written explanation or additional information/document or written request for invalidation of the tax refund application with respect to the tax refund application received by electronic means.

2. Return the result:

The tax authority shall send the result (which is the notification or decision during the application processing, result of application processing by the tax authority) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

3. Transmit and receive information on refund of amounts paid to the state budget to the State Treasury and recording of amounts paid to the state budget:

a) After the order to refund amounts paid to the state budget or the order to refund and offset amounts paid to the state budget is issued, the tax authority shall send the order to refund amounts paid to the state budget or the order to refund and offset amounts paid to the state budget to the State Treasury by electronic means.

b) The State Treasury shall record the refunded and offset amounts and pay the tax refund to the taxpayer based on the information provided by the tax authority in accordance with applicable regulations.

c) The transmission and receipt of information on recording of refunded and offset amounts between the tax authority and State Treasury shall comply with applicable regulations on exchange of information between State Treasury and tax authorities.

d) If the transmission of refund information between the tax authority and State Treasury has yet to be carried out by electronic means, the tax authority shall send a physical document to the State Treasury at the same level in order for the latter to pay tax refund to the taxpayer.

Section 6. E-TRANSACTIONS IN TAX EXEMPTION AND REDUCTION

Article 29. Receipt of e-applications for tax exemption and reduction directly submitted to tax authorities and return of results

1. A taxpayer shall prepare and submit an application for tax exemption/reduction to a tax authority as follows:

a) If the application for tax exemption/reduction comprises a document/application form for tax exemption/reduction and attached documents, the taxpayer shall prepare and submit an application for tax exemption/reduction to the tax authority under Point a Clause 5 Article 4 of this Circular.

b) If the taxpayer includes a request for tax exemption/reduction in the declaration dossier and is not required to submit a document/application form for tax exemption/reduction, the e-application for tax exemption/reduction shall be prepared and submitted together with the e-tax declaration dossier as prescribed in Article 16 hereof.

2. Notify receipt of the e-application for tax exemption/reduction

a) If the application for tax exemption/reduction comprises a document/application form for tax exemption/reduction and attached documents:

Within 15 minutes from the receipt of the taxpayer’s e-application for tax exemption/reduction, the GDT’s web portal shall send a notification of receipt of e-application for tax exemption/reduction (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer under Clause 2 Article 5 of this Circular.

b) If the taxpayer makes a request for tax exemption/reduction which is also the tax declaration dossier:

The GDT’s web portal shall receive the tax declaration dossier as prescribed in Article 16 hereof. After the notification of acceptance of e-tax declaration dossier is sent, the GDT’s web portal shall send a notification of receipt of e-application for tax exemption/reduction (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer by electronics means.

3. Process the application for tax exemption/reduction

a) Notify acceptance of the application for tax exemption/reduction

a.1) If the application for tax exemption/reduction comprises a document/application form for tax exemption/reduction and attached documents:

Within 03 (three) working days from the date written on the notification of receipt of e-application for tax exemption/reduction, the tax authority shall send a notification of acceptance/non-acceptance of e-application for tax exemption/reduction (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

a.2) If the taxpayer makes a request for tax exemption/reduction which is also the tax declaration dossier:

The GDT’s web portal shall send a notification of acceptance/non-acceptance of e-tax declaration dossier as prescribed in Article 16 of this Circular and a notification of acceptance/non-acceptance of e-application for tax exemption/reduction as prescribed in Point a.1 of this Clause.

b) The time limit for processing the e-application for tax exemption/reduction begins from the date written on the notification of acceptance of e-application for tax exemption/reduction (Form No. 01-2/TB-TĐT enclosed herewith).

c) The tax authority shall process the taxpayer's application for tax exemption/reduction received by electronic means under the Law on Tax Administration and documents providing guidelines for implementation of Law on Tax Administration.

d) In the course of processing the application for tax exemption/reduction, if it is found that information therein is inadequate requiring explanation or addition of document, the tax authority shall send a notification requesting explanation or addition of information or document (Form No. 01/TB-BSTT-NNT enclosed with the Decree No. 126/2020/ND-CP) to the taxpayer as prescribed in Clause 2 Article 5 hereof.

The GDT’s web portal shall receive the written explanation or additional information/document of the taxpayer with respect to the application for tax exemption/reduction received by electronic means.

4. Return the result:

The tax authority shall send the result (which is the notification or decision during the application processing, result of application processing by the tax authority) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

Article 30. Receipt of applications and return of results to taxpayers applying for tax exemption/reduction together with following administrative procedures sent by competent authorities by electronic means using the single-window system

1. Submit an e-application for tax exemption/reduction

The taxpayer shall submit the application for tax exemption/reduction together with the financial obligation declaration dossier to the competent authority as prescribed by law. The competent authority shall send the taxpayer’s application for tax exemption/reduction together with the financial obligation information to the tax authority by electronic means as prescribed in Article 37 hereof.

2. The tax authority shall process the taxpayer’s application for tax exemption/reduction and send the result (which is the notification or decision during the application processing, result of application processing by the tax authority) to the web portal of the receiving authority via the GDT’s web portal. If the taxpayer has an e-tax transaction account on the GDT’s web portal, the result shall be also sent to the taxpayer's email address.

The single-window receiving authority shall send the result to the taxpayer.

Section 7. E-TRANSACTIONS IN MANAGEMENT OF TAX DEBT AND TAX ENFORCEMENT

Article 31. E-transactions in management of tax debt and tax enforcement

1. Receiving an application for late payment interest exemption; late payment interest cancellation; tax debt freezing; cancellation of tax, late payment interest and fine debt; extension of tax payment deadline; payment of tax debt by installments (hereinafter referred to as “debt settlement application”) and returning results

a) Prepare and submit a debt settlement application by electronic means

The taxpayer shall prepare and submit an e-debt settlement application to the tax authority as prescribed in Point a Clause 5 Article 4 of this Circular (with respect to physical documents that need to be converted into electronic ones as prescribed in the Decree No. 126/2020/ND-CP).

b) Receive the e-debt settlement application

Within 15 minutes from the receipt of the taxpayer’s debt settlement application, the GDT’s web portal shall send a notification of receipt of e-debt settlement application (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer.

c) Process the e-debt settlement application and return the result

c.1) Notify acceptance of the e-debt settlement application

Within 03 (three) working days or 10 (ten) working days (regarding the application for cancellation of tax, late payment interest and fine debt) from the date written on the notification of receipt of debt settlement application, the tax authority shall send a notification of acceptance/non-acceptance of e-debt settlement application (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

c.2) The time limit for processing the debt settlement application begins from the date written on the notification of acceptance of e-debt settlement application (Form No. 01-2/TB-TĐT enclosed herewith).

c.3) The tax authority shall process the taxpayer's debt settlement application received by electronic means under the Law on Tax Administration and documents providing guidelines for implementation of Law on Tax Administration.

c.4) In the course of processing the debt settlement application, if it is found that information therein is inadequate requiring explanation or addition of document, the tax authority shall send a notification requesting explanation or addition of information or document (Form No. 01/TB-BSTT-NNT enclosed with the Decree No. 126/2020/ND-CP) to the taxpayer as prescribed in Clause 2 Article 5 hereof.

The GDT’s web portal shall receive the written explanation or additional information/document of the taxpayer with respect to the debt settlement application received by electronic means.

c.5) Return the result

The tax authority shall send the result (which is the notification or decision during the application processing, result of application processing by the tax authority) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

2. E-transactions with respect to other notifications, decisions and documents in management of tax debt and tax enforcement

Other notifications, decisions and documents in management of tax debt and tax enforcement sent by the tax authority to the taxpayer shall comply with Clause 2 Article 5 of this Circular (with respect to physical documents that need to be converted into electronic ones as prescribed in the Decree No. 126/2020/ND-CP).

3. Tracing and adjusting information on the tax authority’s notifications, decisions and documents in management of tax debt and tax enforcement

a) If the taxpayer finds that information on an e-notification, e-decision or e-document in management of tax debt and tax enforcement is inconsistent with that tracked by sent by the taxpayer, the taxpayer shall prepare and submit an e-application for tracing as prescribed in Point a Clause 5 Article 4 of this Circular.

b) Within 15 minutes from the receipt of the taxpayer’s e-application for tracing, the GDT’s web portal shall send a notification of receipt of e-application for tracing (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer under Clause 2 Article 5 of this Circular.

c) Within 01 (one) working day from the date on which the notification of receipt of the e-application for tracing is sent, the tax authority shall send a notification of acceptance/non-acceptance of e-application for tracing (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

d) The tax authority shall process the taxpayer's e-application form for tracing under the Law on Tax Administration and documents providing guidelines for implementation of Law on Tax Administration.

In the course of processing the e-application for tracing, if it is found that the information therein is inadequate requiring explanation or addition of information or document, the tax authority shall send a notification requesting explanation or addition of information or document (Form No. 01/TB-BSTT-NNT enclosed with the Decree No. 126/2020/ND-CP) to the taxpayer as prescribed in Clause 2 Article 5 hereof.

The GDT’s web portal shall receive the written explanation or additional information/document of the taxpayer with respect to the application for tracing received by electronic means.

dd) The tax authority shall send the result (which is the notification of adjustment or non-adjustment) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

e) After the tax authority notifies the result, the taxpayer shall update it as notified in order to keep discharging their tax obligations.

The result shall be also updated on the tax administration system and the GDT’s web portal in order to serve the searching activity.

Section 8. E-TRANSACTIONS IN IMPOSITION OF PENALTIES FOR ADMINISTRATIVE VIOLATIONS

Article 32. Imposing penalties for administrative violations against regulations on e-tax transactions

1. A tax authority shall issue a tax-related administrative violation report by electronic means:

a) Regarding taxpayer registration: if a taxpayer commits a violation against regulations on deadline for taxpayer registration; deadline for notifying changes to taxpayer registration information; deadline for notifying TIN deactivation, the tax authority shall rely on the date of submission of the application in Point b Clause 1 Article 8 hereof written on the notification of receipt of application for taxpayer registration/application for change to taxpayer registration/application for TIN deactivation (Form No. 01-1/TB-TĐT enclosed herewith) and the deadline specified in the Law on Tax Administration to determine the number of days of late submission and issue a tax-related administrative violation report to the taxpayer as prescribed in Clause 2 Article 5 hereof.

b) Regarding tax declaration: if a taxpayer commits a violation against regulations on late submission of the tax declaration dossier, the tax authority shall rely on the time of confirming submission of the e-tax declaration dossier in Point b Clause 1 Article 8 hereof written on the notification of receipt of e-tax declaration dossier sent by the tax authority to the taxpayer as prescribed in Clause 2 Article 5 hereof (Form No. 01-1/TB-TĐT enclosed herewith) if the tax declaration dossier is accepted by the tax authority in the notification of acceptance of e-dossier (Form No. 01-2/TB-TĐT enclosed herewith) sent by the tax authority to the taxpayer to determine the number of days of late submission and issue a tax-related administrative violation report to the taxpayer as prescribed in Clause 2 Article 5 hereof.

2. The taxpayer shall receive and provide an explanation for the tax-related administrative violation report by electronic means:

a) The taxpayer shall receive the e-tax-related administrative violation report sent by the tax authority to the taxpayer as prescribed in Clause 2 Article 5 hereof.

b) Within 05 days from the date on which the tax-related administrative violation report is issued to the taxpayer as prescribed in Clause 2 Article 5 hereof, the taxpayer is entitled to provide an additional explanation for the contents stated in the report to the tax authority as prescribed in Clause 5 Article 4 hereof; or send a document or dossier providing explanation or additional document or information in physical form to the supervisory tax authority; if the taxpayer provides the explanation in person, within 02 working days from the date on which the tax-related administrative violation report is issued to the taxpayer as prescribed in Clause 2 Article 5 hereof, the taxpayer shall send a written request for providing explanation in person to the tax authority issuing the tax-related administrative violation report.

3. The tax authority shall issue a tax-related administrative penalty decision by electronic means:

a) The GDT’s web portal shall send a notification of receipt of e-explanation or e-additional information/document (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer within 15 minutes from the receipt of such e-explanation or e-additional information/document.

b) After the deadline for explanation stated in Clause 2 of this Article, the tax authority shall rely on the tax-related administrative violation specified in the tax-related administration violation report and the written explanation for or additional information/document on mitigating factors (if any) of the taxpayer to issue a tax-related administrative penalty decision to the taxpayer as prescribed in Clause 2 Article 5 hereof.

In case of failure to accept the written explanation or additional information/document of the taxpayer, the tax authority shall send a notification of non-acceptance of e written explanation or additional information/document (Form No. 01-2/TB-TĐT enclosed herewith) together with a tax-related administrative penalty decision to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

c) The taxpayer shall abide by the tax-related administrative penalty decision under regulations of law on tax administration with respect to the tax-related administrative penalty decision sent by the tax authority to the taxpayer as prescribed in Clause 2 Article 5 hereof.

Section 9. E-TRANSACTIONS IN PROVISION OF ANCILLARY SERVICES FOR TAXPAYERS BY ELECTRONIC MEANS

Article 33. Receiving and processing enquiries of taxpayers and returning results

1. Make and send an enquiry

The taxpayer shall make and send an enquiry to the tax authority under Point a Clause 5 Article 4 of this Circular.

The taxpayer shall provide explanation or additional information/document (if any) relating to the e-enquiry to the tax authority under Point a Clause 5 Article 4 of this Circular.

2. Notify receipt of the enquiry

Within 15 minutes from the receipt of the taxpayer’s enquiry, the GDT’s web portal shall send a notification of e-enquiry (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 hereof.

3. Process the enquiry and re

a) Process the enquiry:

a.1) The tax authority shall process the taxpayer's enquiry under the Law on Tax Administration and documents providing guidelines for implementation of Law on Tax Administration.

a.2) In the course of processing the taxpayer’s enquiry, if it is found that information therein is inadequate requiring explanation or addition of document, the tax authority shall send a notification requesting explanation or addition of information or document to the taxpayer as prescribed in Clause 2 Article 5 hereof.

The GDT’s web portal shall receive the written explanation or additional information/document of the taxpayer with respect to the taxpayer’s enquiry received by electronic means.

b) Return a result

The taxpayer shall return a result to the taxpayer under Clause 2 Article 5 of this Circular.

Article 34. Searching for information of taxpayers

1. A taxpayer uses their e-tax transaction account to enter the GDT’s web portal in order to search, view and print all the information on applications, documents and notifications received/sent between the tax authority and the taxpayer; search tax declaration obligations and obligation information by applications, documents and decisions; search outstanding taxes. Information on notifications, decisions and documents of the tax authority on the GDT’s web portal has the same validity as physical documents of the tax authority.

The taxpayer may search the status of their e-tax dossiers using the e-transaction code and their state budget payment documents using the “reference code”.

2. If the taxpayer has not had an e-tax transaction account, such taxpayer shall use the e-transaction code that is unique to each transaction to search information about the transactions already made with the tax authority.

3. The GDT’s web portal notify on the taxpayer's e-tax transaction account granted by GDT the handling of total payable, paid, remaining payable, overpaid, exempted and reduced/cancelled amount, total refundable amounts, remaining refundable amounts in the previous month and remaining payable and overpaid amounts up to the end of the previous month which have been recorded in the tax administration system.