Chương III Thông tư 19/2021/TT-BTC: Kết nối trao đổi thông tin, dữ liệu giữa cơ quan thuế với các cơ quan quản lý nhà nước có thẩm quyền, tổ chức, cá nhân trong tiếp nhận và giải quyết thủ tục hành chính thuế cho người nộp thuế bằng phương thức điện tử

MINISTRY OF FINANCE -------	THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 19/2021/TT-BTC	Hanoi, March 18, 2021

 

CIRCULAR

PROVIDING GUIDELINES FOR E-TRANSACTIONS IN TAXATION

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on E-Transactions dated November 29, 2005;

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020 on elaboration of the Law on Tax administration;

Pursuant to the Government’s Decree No. 125/2020/ND-CP dated October 19, 2020 prescribing administrative penalties for tax or invoice-related violations;

Pursuant to the Government’s Decree No. 165/2018/ND-CP dated December 24, 2018 on e-transactions in financial operations;

Pursuant to the Government’s Decree No. 130/2018/ND-CP dated September 27, 2018 on guidelines for the Law on E-Transactions of digital signatures and digital signature authentication;

Pursuant to the Government’s Decree No. 45/2020/ND-CP dated April 08, 2020 on administrative procedures by electronic means;

Pursuant to the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020 on administrative procedures for state treasury operations;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director General of the General Department of Taxation;

The Minister of Finance hereby promulgates a Circular providing guidelines for e-transactions in taxation as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Circular provides guidelines for documents and procedures for e-transactions in taxation with respect to:

a) E-transactions in taxation between taxpayers and tax authorities. To be specific:

a.1) Taxpayers implement e-tax administrative procedures according to the Law on Tax administration including: taxpayer registration; tax declaration; tax payment; confirmation of fulfillment of tax obligations; tracing of information on tax payment; procedures for offsetting overpaid tax, late payment interest and fines; tax refund; tax exemption, tax reduction; 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, and other documents.

a.2) Tax authorities send notifications, decisions and other documents according to the Law on Tax Administration to taxpayers.

a.3) Tax authorities provide ancillary services for taxpayers including: search for information of taxpayers; search for information about dependants; search for tax obligations; provision of information to taxpayers; receipt of and response to enquiries of taxpayers and other ancillary services.

b) E-transactions between tax authorities and competent authorities, and authorities concerned in receiving and providing information and handling tax administrative procedures for taxpayers according to the Law on Tax Administration and through the single-window system.

c) Procedures for connecting the web portal of the General Department of Taxation with information exchange systems of T-VAN service providers; making e-transactions in taxation through T-VAN service providers.

d) Provision and exchange of information and cooperation by electronic means between tax authorities and regulatory bodies and other organizations and individuals involved in receiving and handling tax administrative procedures for taxpayers.

2. This Circular does not govern:

a) E-transactions in invoices under the Government’s Decree No. 123/2020/ND-CP;

b) E-transactions in taxation of overseas suppliers that do not have permanent establishments in Vietnam, and participate in e-commerce or digital trade and other services with organizations and individuals in Vietnam.

c) E-transactions in taxation in respect of goods during export and import stages at customs authorities.

Article 2. Regulated entities

1. Taxpayers prescribed in Clause 1 Article 2 of the Law on Tax Administration.

2. General Department of Taxation (GDT), Departments of Taxation of provinces, Sub-departments of Taxation of regions and Sub-departments of taxation of districts (hereinafter referred to as “tax authorities”).

3. State Treasuries at all levels (hereinafter referred to as “State Treasury”).

4. Commercial banks, wholly foreign-owned banks, foreign branch banks operating in Vietnam, other credit institutions established and operating under the Law on Credit Institutions (hereinafter referred to as “banks”) and intermediary payment service providers.

5. T-VAN service providers.

6. Relevant organizations and individuals.

Article 3. Definitions

For the purposes of this Circular, the terms below shall be construed as follows:

1. “e-tax transactions” refer to transactions conducted by organizations and individuals by electronic means within the scope of this Circular.

2. “e-document” refers to information generated, sent, received or stored by electronic means when a taxpayer, tax authority or another organization or individual concerned conducts an e-tax transaction.

3. “e-transaction code” refers to a series of characters that is generated on a uniform principle and unique to each e-document on the GDT’s web portal.

4. “e-tax transaction account” refers to the username and password given by the tax authority to a taxpayer to log into the GDT’s web portal to make e-tax transactions.

E-tax transaction account includes 01 (one) main account and no more than 10 (ten) sub-accounts. The main account is provided by the tax authority to a taxpayer as prescribed in Article 10 of this Circular. The sub-accounts are registered by the taxpayer via the main account to grant privileges to make e-tax transactions by each service.

5. “e-transaction verification code” refers to a one-time password used when a taxpayer that has not obtained a digital certificate makes an e-transaction. This password is sent from the GDT’s web portal or system of an authority concerned to the phone number or email address registered by the taxpayer with the tax authority; or is randomly generated every minute from an automatic electronic device provided by the tax or relevant authority; or is randomly generated after a period of time by an application of the tax authority or relevant authority and installed on a smartphone or tablet.

6. “payable identification (ID) number” refers to a series of characters that is generated on the tax administration system of the tax sector and unique to each tax dossier or payable of a taxpayer.

7. “T-VAN service provider” refers to an intermediary prescribed in the Law on E-Transactions and accepted by GDT to connect with its web portal to provide representative services (in part or in whole) to taxpayers so that they can send, receive, store and recover e-documents; to facilitate initiation and processing of e-documents; to confirm e-transactions between the taxpayers and the tax authority.

8. “bank or intermediary payment service provider” (IPSP) refers to a bank or IPSP where taxpayers make payments to the state budget under the Law on Tax Administration.

9. “web portal of the General Department of Taxation” refers to a web-based centralized access point provided by GDT so that taxpayers, tax authorities and other organizations and individuals conduct e-tax transactions as prescribed in Clause 1 Article 1 of this Circular.

10. “web portals of competent authorities” refer to National Public Service Portal and ministerial and provincial public service portals under regulations on implementation of the single-window system in handling administrative procedures and are connected to the GDT’s web portal.

11. “information exchange portal of a bank or IPSP” refers to a system for connection and exchange of electronic information and data between a bank or IPSP with GDT for the purpose of following procedures for e-tax payment and refund and exchanging electronic information about taxpayers under the Law on Tax Administration.

Article 4. Principles of e-tax transactions

1. Every taxpayer conducting e-tax transactions has the ability to access and use the Internet; has an email address or digital signature under Article 7 of this Circular or a mobile phone number issued by a telecommunications company in Vietnam (in the case of an individual that has yet to be issued a digital certificate) already registered for use in transactions with the tax authority unless the taxpayer pays tax electronically as prescribed in Point dd Clause 2 of this Article under regulations of a bank or IPSP.

2. Taxpayers may conduct e-tax transactions through:

a) The GDT’s web portal.

b) The National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal.

c) Web portals of other competent authorities (except for those in Point b of this Clause) connected to the GDT’s web portal.

d) T-VAN service providers accepted by GDT to connect with its web portal.

dd) E-payment services of banks or IPSPs for the purpose of e-tax payment.

3. An e-tax transaction method shall be registered as follows:

a) Any taxpayer that conducts e-tax transactions through the GDT’s web portal shall register e-tax transactions as prescribed in Article 10 of this Circular.

b) Any taxpayer that conducts e-tax transactions through National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal shall register e-tax transactions under the guidance of the system administrator.

c) Any taxpayer that conducts e-tax transactions through National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal shall register e-tax transactions under the guidance of the competent authority.

d) Any taxpayer that conducts e-tax transactions through a T-VAN service provider accepted by GDT to connect with its web portal shall register e-tax transactions as prescribed in Article 42 of this Circular.

Within the same period of time, the taxpayer may only select to register to implement one of the tax administrative procedures specified in Point a Clause 1 Article 1 of this Circular via the GDT’s web portal, National Public Service Portal, web portal of the Ministry of Finance or a T-VAN service provider (except for the case specified in Article 9 of this Circular).

dd) Any taxpayer that selects to pay tax electronically through the e-payment service of a bank or IPSP shall carry out registration under the guidance of such bank or IPSP.

e) Any taxpayer that has registered transactions with the tax authority by electronic means shall conduct transactions with such tax authority according to Clause 1 Article 1 of this Circular by electronic means, except for the cases in Article 9 of this Circular.

4. An e-tax transaction method shall be changed as follows:

a) Any taxpayer that has registered the e-tax transaction method as specified in Point b Clause 3 of this Article is entitled to conduct e-tax transactions adopting the method mentioned in Point a Clause 2 of this Article without necessarily carrying out the registration as prescribed in Point a Clause 3 of this Article.

b) Any taxpayer that has registered the e-tax transaction method as specified in Point d Clause 3 of this Article shall upon changing the e-tax transaction method specified in Point a or b Clause 2 of this Article unregister from the e-tax transaction method as prescribed in Point d Clause 3 of this Article and register the e-tax transaction method as prescribed in Point a or b Clause 3 of this Article.

c) Any taxpayer that has registered the e-tax transaction method as specified in Point c or d Clause 3 of this Article shall upon changing the e-tax transaction method specified in Point a or b Clause 2 of this Article register the e-tax transaction method as prescribed in Point a or b Clause 3 of this Article.

5. Every taxpayer shall prepare and submit e-tax dossiers and e-state budget payment documents by adopting any of the following methods:

a) Prepare an e-tax dossier or e-state budget payment document on the GDT’s web portal/web portal of a competent authority/through a T-VAN service provider:

a.1) The taxpayer shall access the GDT’s web portal/web portal of a competent authority/web portal of a T-VAN service provider and prepare the e-tax dossier or e-state budget payment document on the web portal selected, e-sign and send them to the tax authority.

a.2) The T-VAN service provider shall transfer the e-tax dossier or e-state budget payment document to the GDT’s web portal as prescribed in Point b Clause 1 Article 46 of this Circular.

b) Regarding a tax declaration dossier, the taxpayer is entitled to select the method of preparing the tax declaration dossier with software or a support tool of the tax authority or that of the taxpayer satisfying data format standards of the tax authority; then accesses the web portal selected, e-sign and send the tax declaration dossier to the tax authority.

c) Where the taxpayer pays tax electronically through e-payment service of a bank or IPSP, such taxpayer shall access the information exchange portal of the bank or IPSP and create the state budget payment document under the guidance of the bank or IPSP. The bank or IPSP shall transfer the information about e-tax payment by the taxpayer to the GDT’s web portal as prescribed in Article 21 of this Circular.

6. Each taxpayer shall receive notifications and results of processing of their e-tax dossiers from the tax authority by electronic means through the web portal which the taxpayer selected when preparing and sending their e-tax dossiers as prescribed in Clause 5 of this Article, regularly check their email and messages sent to the mobile phone number registered with the tax authority, log into their e-tax transaction account on the GDT’s web portal to search, view and print decisions, notifications and documents already sent by the tax authority to the taxpayer, respond to and comply with the contents and requirements on the decisions, notifications and documents sent by the tax authority by electronic means in the same manner as physical decisions, notifications and documents of the tax authority.

The taxpayer shall bear responsibility for the cases where they fail to check or read tax authority’s notifications and documents at their e-tax transaction account, email address and messages, including where they are cannot enter the GDT’s web portal due to a technical error in the taxpayer’s infrastructure system or equipment or due to an inaccurate email address registered by the taxpayer with the tax authority.

7. Taxpayers, tax authorities and other relevant organizations and individuals that have finished making e-tax transactions according to regulations of this Circular are not required to apply other transaction methods and are considered having completed the corresponding tax procedures under the Law on Tax Administration.

Article 5. Sending notifications, decisions and e-documents of tax authorities

1. Notifications, decisions and documents of a tax authority sent through the GDT’s web portal include:

a) Notifications from the GDT’s web portal, which are response notices generated by such web portal and sent to taxpayers, organizations and individuals conducting e-tax transactions, comprising notifications of receipt of e-tax dossiers or e-state budget payment documents; notifications of acceptance/non-acceptance of e-tax dossiers on the forms specified in this Circular.

b) Notifications, decisions and documents of a tax authority generated by the tax administration system and transferred to the GDT’s web portal to be sent to taxpayers and competent authorities receiving taxpayers’ documents using the single-window system. The generation of these notifications, decisions and documents shall be carried out under regulations of law on tax administration on the tax administration system of the tax sector; if they are yet to be generated on the tax administration system of the tax sector, the regulation in Point c of this Clause shall be complied with.

c) Tax authority’s notifications of tax regulations and policies and other notifications, decisions and documents on tax.

Physical notifications, decisions and documents of the tax authority shall be converted into e-documents and sent to taxpayers under Clause 2 of this Article and competent authorities receiving taxpayers’ documents using the single-window system. The generation and promulgation of these notifications shall comply with regulations of law on tax administration.

2. Every tax authority shall send decisions, notifications and other documents to taxpayers by electronic means as follows:

a) Electronic decisions, notifications and other e-documents of the tax authority shall be sent to the taxpayers’ e-tax transaction account on the GDT’s web portal and to the email address registered with the tax authority under Point c Clause 1 Article 10 of this Circular.

In the case of an individual taxpayer registering to receive result via mobile phone, the tax authority shall send a message to his/her mobile phone number registered with the tax authority regarding the sending of such decisions, notifications and documents.

b) If a taxpayer registers and conducts e-transactions through the web portal of a competent authority, the tax authority shall send decisions, notifications and other documents to such web portal so that the competent authority can send them to the taxpayer.

c) If a taxpayer implements administrative procedures using the single-window system and conducts e-transactions through the web portal of a competent authority, the tax authority shall send decisions, notifications and other documents to such web portal so that the competent authority can send them to the taxpayer.

d) If a taxpayer registers and conducts e-transactions through a T-VAN service provider, the tax authority shall send decisions, notifications and other documents to the information exchange portal of the T-VAN service provider so that it can send them to the taxpayer; and to the taxpayer's e-tax transaction account on the GDT’s web portal.

dd) If a taxpayer authorizes a tax preparation service provider (hereinafter referred to as “tax agent”) to conduct e-tax transactions under the Law on Tax Administration, the tax authority shall comply with the regulation set out in Point a of this Clause and send decisions, notifications and other documents to the tax agent.

e) If an organization or individual declares or pays tax on behalf of another organization or individual as prescribed in Clause 5 Article 7 of the Decree No. 126/2020/ND-CP, the tax authority shall send decisions, notifications and other documents to the latter's email address; if the taxpayer has an e-tax transaction account on the GDT’s web portal, they shall be also sent to the taxpayer’s email address.

g) The tax authority’s decisions, notifications and other documents already sent to taxpayers through the GDT’s web portal/web portals of competent authorities/web portals of T-VAN service providers shall be stored on the GDT’s web portal.

h) Taxpayers reserve the right to use their e-tax transaction account issued by the GDT’s web portal to search on such web portal the tax authority’s decisions, notifications and other documents already sent to the taxpayers through the GDT’s web portal/web portals of competent authorities/web portals of T-VAN service providers.

Article 6. E-documents during e-tax transactions

1. E-documents include:

a) E-tax dossiers: applications for taxpayer registration; tax declaration dossiers; confirmations of fulfillment of tax obligations; tracing of tax payment information; procedures for offsetting overpaid tax, late payment interest and fines; applications for tax refund; applications for tax exemption, applications for tax reduction; applications for late payment interest exemption; applications for late payment interest cancellation; applications for tax debt freezing; applications for cancellation of tax, late payment interest and fine debt; applications for extension of tax payment deadline; applications for payment of tax debt by installments, and other electronic applications and documents prescribed in the Law on Tax Administration and legal documents elaborating the Law on Tax Administration.

b) E-state budget payment document: the state budget payment document prescribed in the Decree No. 11/2020/ND-CP in electronic form, if tax is electronically paid using the service of a bank or IPSP, the state budget payment document which is the bank’s or IPSP’s transaction document must contain all information on the sample state budget payment document.

c) Notifications, decisions and other documents of tax authorities in electronic form.

d) E-documents prescribed in this Clause must be e-signed as prescribed in Article 7 hereof. If an e-tax dossier contains attached documents in paper form, they must be converted into e-documents as prescribed by the Law on E-Transactions and Decree No. 165/2018/ND-CP.

2. Legal validity of e-documents: The e-documents prescribed in this Circular have the same validity as physical applications, dossiers, notifications and documents. An e-document is considered an original if one of the measures mentioned in Article 5 of the Decree No. 165/2018/ND-CP is implemented.

3. Conversion of e-documents into physical documents and vice versa:

E-documents shall be converted into physical documents and vice versa under the Law on E-Transactions and Decree No. 165/2018/ND-CP and shall adhere to the data formats and technical standards in accordance with applicable laws.

Recovered state budget payment documents shall comply with the Law on E-Transactions, Decree No. 165/2018/ND-CP and Article 23 of this Circular.

4. Amendments to e-documents: E-documents shall be amended as set out in Article 8 of the Decree No. 165/2018/ND-CP.

5. Archiving of e-documents: E-tax documents shall be archived for the same period prescribed by law as physical documents, suitable for electronic archiving capacity, in compliance with relevant regulations of law on archiving and conditions specified in Clause 1 Article 15 of the Law on E-Transactions. When the archiving period of an e-document has expired but the e-document is related to the integrity of information in the system and other e-documents currently in circulation, such e-document shall continue to be archived and may be destroyed only when its complete destruction does not affect other e-transactions.

Article 7. E-signing during e-tax transactions

1. Upon conducting an e-tax transaction, a taxpayer must use their effective digital certificate issued by a public certification authority, or a competent authority or an authority that has the power to recognize digital signatures on e-tax dossiers and documents, except for the following cases:

a) The taxpayer is an individual who has had a tax identification number (TIN) but has not been issued with a digital certificate.

b) The taxpayer applies for taxpayer registration for the first time and issuance of TIN as prescribed in Clause 1 Article 13 hereof.

c) The taxpayer opting for the e-tax payment method prescribed in Point dd Clause 2 Article 4 hereof shall comply with regulations of the bank or IPSP.

2. Registration of digital certificates and mobile phone number for the purpose of conducting e-transactions in taxation

a) The taxpayer is entitled to register one or more digital certificates to conduct e-tax transactions; to use multiple digital certificates for one tax administrative procedure.

b) Before using a digital certificate to conduct e-tax transactions, the taxpayer is required to register it with the tax authority.

c) The individual mentioned in Point a Clause 1 of this Article is entitled to register only one mobile phone number to receive the e-transaction verification code via “message” corresponding to each e-transaction with the tax authority.

d) The taxpayer mentioned in Point b Clause 1 of this Article is entitled to register only one mobile phone number of an individual or individual who is the legal representative of an organization to receive the e-transaction verification code via “message” when submitting an electronic application for taxpayer registration for the first time to the tax authority.

3. If the taxpayer changes one of the information mentioned in Clauses 1 and 2 of this Article and Point c Clause 1 Article 10, such taxpayer shall promptly register the change and make an addition as prescribed in Article 11 of this Article.

4. Use of digital signatures and e-transaction verification codes by taxpayers:

a) Every taxpayer must append their digital signature using the digital certificate prescribed in Clause 1 and Points a and b Clause 2 of this Article to their e-documents when conducting e-transactions with the tax authority.

b) If the taxpayer signs a tax preparation services contract with a tax agent, the tax agent shall use its digital certificate to append signatures to the taxpayer's e-documents conducting e-transactions with the tax authority.

c) If the taxpayer is an individual who conducts e-tax transactions with the tax authority but has not been issued with a digital certificate, such individual is entitled to:

c.1) use the e-transaction verification code sent by the GDT’s web portal or system of an authority related to the e-transactions to his/her phone number via a “message” or to his/her email address registered with the tax authority or the authority related to the e-transactions (“hereinafter referred to as “SMS OTP”);

c.2) or use the e-transaction verification code randomly generated every minute from an automatic electronic device provided by the tax authority or relevant authority (“hereinafter referred to as “Token OTP”);

c.3) or use the e-transaction verification code randomly generated after a period of time by an application of the tax authority or relevant authority and installed on a smartphone or tablet (“hereinafter referred to as “Smart OTP”).

c.4) or use the biometric authentication as prescribed in the Decree No. 165/2018/ND-CP.

d) If the taxpayer that is an organization or individual that declares or pays tax on behalf of a foreign organization, foreign individual or foreign contractor conducts e-tax transactions with the tax authority, such organization or individual shall use their digital certificate to append signatures to e-documents when conducting e-tax transactions with the tax authority.

5. E-signing e-documents of the tax authority

a) Regarding e-documents which are notifications automatically generated and sent by the GDT’s web portal to taxpayers or automatically generated and sent by the GDT’s tax administration system to taxpayers through its web portal as prescribed in Article 5 hereof, it is required to use the GDT’s token issued by the certification authority in accordance with regulations of the Ministry of Information and Communications.

b) Regarding e-documents which are generated by tax officials on the GDT’s tax administration system according to the tax administration procedures to be sent to taxpayers through the GDT’s web portal as prescribed in Article 5 hereof, it is required to use both token of the tax authority issued by the certification authority in accordance with regulations of the Ministry of Information and Communications and digital signatures of the tax officials issued by the Government Cipher Committee within the functions and tasks assigned and within the power prescribed by the Law on Tax Administration and its guiding documents.

c) GDT shall build a digital signing system in order to manage the digital signatures issued to tax officials; manage digital signing procedures in a manner that satisfies regulations and ensures safety and security.

6. T-VAN service providers, banks, IPSPs and other regulatory bodies shall upon carrying out e-tax transactions as prescribed in this Circular must use digital signatures appended with the digital certificates issued by public certification authorities or issued or recognized competent authorities.

7. The use of digital signatures and e-transaction verification codes is collectively referred to as electronic signing.

Article 8. Method for determining the time taxpayers submit e-tax dossiers and pay tax electronically and time tax authorities send notifications, decisions and documents to taxpayers

1. Time for submission of e-tax dossiers and e-tax payment

a) Taxpayers may carry out e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, public holidays and Tet holidays. A dossier is considered to be submitted in the day if it is successfully signed and submitted from 00:00:00 to 23:59:59 of the day.

b) The time for confirming submission of e-tax dossiers shall be determined as follows:

b.1) For an e-application for taxpayer registration: it is the date on which the tax authority’s system receives the application and is written on the notification of receipt of e-application for taxpayer registration sent by the tax authority to the taxpayer (Form No. 01-1/TB-TĐT enclosed herewith).

b.2) For a tax declaration dossier (except for the tax declaration dossier in the case where tax is calculated and informed by the tax authority as prescribed in Article 13 of the Decree No. 126/2020/ND-CP): it is the date on which the tax authority’s system receives the dossier and is written on the notification of receipt of e-tax declaration dossier sent by the tax authority to the taxpayer (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-tax declaration dossier sent by the tax authority to the taxpayer (Form No. 01-2/TB-TĐT enclosed herewith).

For a tax declaration dossier with attached documents submitted either in person or by post: the time of confirmation of submission of the tax declaration dossier is the date on which the taxpayer finishes submitting sufficient documents as prescribed.

b.3) For a dossier other than that specified in Points b.1 or b.2 above: it is the date on which the tax authority’s system receives the application and is written on the notification of acceptance of e-dossier sent by the tax authority to the taxpayer (Form No. 01-2/TB-TĐT enclosed herewith).

b.4) The time of confirming submission of e-tax dossiers specified in this Clause serves as the basis for the tax authority to determine the time of submission of tax dossiers; determine the time of late submission of tax dossiers or determine the time of processing of tax dossiers under the Law on Tax Administration, its guiding documents and regulations of this Circular.

c) The date of e-tax payment shall be determined as prescribed in Clause 1 Article 58 of the Law on Tax Administration.

2. A notification, decision or document is considered to be sent by a tax authority to a taxpayer within a day if the dossier is successfully signed and submitted from 00:00:00 to 23:59:59 of the day.

Article 9. Dealing with breakdown during e-tax transactions

1. If an e-transaction fails to be conducted due to an error of the technical infrastructure system of the taxpayer, the taxpayer shall remedy the breakdown itself/himself/herself.

If the taxpayer has not remedied the breakdown by the deadline for submitting the tax dossier or deadline for paying tax, the taxpayer shall conduct the transaction by submitting a physical dossier to the tax authority whether in person or by post and pay tax at a bank or State Treasury under regulations of the Decree No. 11/2020/ND-CP and its guiding documents.

2. If an e-transaction fails to be conducted due to an error of the technical infrastructure system of the bank or IPSP, the IPSP shall notify the taxpayer and cooperate with GDT in providing timely assistance and taking measures to remedy the breakdown as soon as practicable; the taxpayer is entitled to pay tax via another bank or IPSP or directly at a bank or State Treasury under regulations of the Decree No. 11/2020/ND-CP and its guiding documents.

If the error of the technical infrastructure system of the bank or IPSP results in inaccurate information on the taxpayer’s state budget payment document (information concerning date of tax payment, tax amount and TIN of the taxpayer, account serving tax payment, account of the State Treasury, collecting authority and information written by the bank in “For Bank Use Only” field) or the bank’s or IPSP’s failure to pay make payment to the state budget by the deadline prescribed by the law on tax administration, thereby affecting the taxpayer’s interests, the regulations laid down in Article 27 of the Law on Tax Administration, Article 30 of the Decree No. 126/2020/ND-CP and documents providing guidelines for implementation of the Law on Tax Administration shall be complied with.

3. If an e-transaction fails to be conducted due to an error on the GDT’s web portal on the last day of the time limit for submission of tax dossiers or tax payment, then:

a) GDT shall promptly publish the time the breakdown occurs and the time the system will be resumed (Form No. 02/TB-TĐT enclosed herewith) on its website (www.gdt.gov.vn) and web portal.

b) The taxpayer shall submit the e-tax dossier or e-state budget payment document on the next day following the resumption of the GDT’s web portal unless the taxpayer makes a request and has submitted a physical dossier at the tax authority, has paid tax via one of the methods in Clause 2 Article 4 hereof or at a bank/State Treasury under regulations of the Decree No. 11/2020/ND-CP and its guiding documents. It will be considered punctual if the e-tax document or e-state budget payment document is submitted within this time limit.

c) In the event that the GDT’s web portal has an error after the office hours of the last day of the time limit for submission of tax dossiers or tax payment, if the taxpayer makes a request for submission of a physical dossier at the tax authority or payment of tax via one of the methods in Clause 2 Article 4 hereof or at a bank/State Treasury under regulations of the Decree No. 11/2020/ND-CP and its guiding documents, the tax authority, State Treasury or bank shall receive and respond to such request as prescribed. It will be considered punctual if the physical tax dossier or physical state budget payment document is submitted on the next working day following the day on which the GDT’s web portal has the error.

4. If an e-transaction fails to be conducted due to an error on the web portal of a competent authority, then:

a) The competent authority shall notify the taxpayer of the time the breakdown occurs and the time on which the system will be resumed on its website and web portal; and at the same time send a notification to the tax authority immediately within the working day and cooperate with GDT for timely assistance.

b) The taxpayer is entitled to conduct the e-transaction through the GDT’s web portal to submit the e-tax dossier or pay tax electronically or select any other e-tax transaction method specified in Clause 2 Article 4 of this Circular.

5. If an e-transaction fails to be conducted due to an error of the technical infrastructure system of a T-VAN service provider, then:

a) The T-VAN service provider shall notify the taxpayer of the time the breakdown occurs and the time on which the system will be resumed; and at the same time send a notification to the tax authority immediately within the working day and cooperate with GDT for timely assistance.

b) The taxpayer is entitled to conduct the e-transaction through the GDT’s web portal during the period when the system error occurs in order to submit the e-tax dossier or pay tax electronically or select any other e-tax transaction method specified in Clause 2 Article 4 of this Circular.

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.

Chapter III

CONNECTION AND EXCHANGE OF INFORMATION AND DATA BETWEEN TAX AUTHORITIES AND COMPETENT AUTHORITIES, ORGANIZATIONS AND INDIVIDUALS IN RECEIPT AND HANDLING OF TAX ADMINISTRTAIVE PROCEDURES FOR TAXPAYERS BY ELECTRONIC MEANS

Article 35. Receipt and processing of e-applications for taxpayer registration together with business registration through the single-window system

1. Receive an application for enterprise registration or cooperative registration; application for change to information, application for business suspension, business resumption ahead of schedule, dissolution or shutdown of a taxpayer from the business registration authority or cooperative registration authority as prescribed by the Law on Enterprises, Law on Cooperatives, Law on Credit Institutions and their guiding documents:

After receiving and inspecting the application, the business registration authority or cooperative registration authority shall update information to the National Enterprise or Cooperative Registration Information System if the application is valid and transmit such information to the tax authority through the Taxpayer Registration Information System in accordance with the Regulation on exchange of information between the Ministry of Planning and Investment and the Ministry of Finance.

2. Process the application:

a) For 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 National Enterprise or Cooprative Registration Information System:

The tax authority shall rely on the information on the Taxpayer Registration Information System sent by the National Enterprise or Cooperative Registration Information System and the provisions set out in the Circular No. 105/2020/TT-BTC and the Regulation on exchange of information between the Ministry of Planning and Investment and the Ministry of Finance to process the application and return a result to the business registration authority or cooperative registration authority through the National Enterprise or Cooperative Registration Information System within the prescribed time limit. At the same time, information of the taxpayer shall be updated to the Taxpayer Registration Information System. The business registration authority or cooperative registration authority shall return the result to the taxpayer under the Law on Enterprises, Law on Cooperatives, Law on Credit Institutions and their guiding documents.

b) For the application not required to obtain a result:

The tax authority shall rely on the information on the Taxpayer Registration Information System sent by the National Enterprise or Cooperative Registration Information System and the provisions set out in the Circular No. 105/2020/TT-BTC and the Regulation on exchange of information between the Ministry of Planning and Investment and the Ministry of Finance to process the application and update the taxpayer’s information to the Taxpayer Registration Information System within the prescribed time limit.

Article 36. Receipt and processing of tax declaration dossiers together with financial obligation declaration dossiers through the single-window system

1. Submit a financial obligation declaration dossier

The competent authority shall receive the tax declaration dossier together with the financial obligation declaration dossier of the taxpayer, update sufficient information to its information system, e-sign and transmit e-information on the tax declaration dossier together with e-information on the financial obligation declaration dossier to the tax authority through the GDT’s web portal.

2. The tax authority shall receive and process the e-financial obligation declaration dossier

a) Receive the e-financial obligation declaration dossier:

Within 15 minutes from the receipt of the taxpayer’s e-financial obligation declaration dossier, the GDT’s web portal shall send a notification of receipt of e-financial obligation declaration dossier (Form No. 01-1/TB-TĐT enclosed herewith) to the web portal of the competent authority.

b) Process the e-financial obligation declaration dossier:

b.1) Within 01 (one) working day from the date on which the notification of receipt of the e-financial obligation declaration dossier is sent, the tax authority shall send a notification of acceptance/non-acceptance of e-financial obligation declaration dossier (Form No. 01-2/TB-TĐT enclosed herewith) to the web portal of the competent authority through the GDT’s web portal.

b) The time limit for processing the e-financial obligation declaration dossier begins from the date written on the notification of acceptance of e-financial obligation declaration dossier (Form No. 01-2/TB-TĐT enclosed herewith).

b.2) The tax authority shall rely on information about the e-financial obligation declaration dossier transmitted by the competent authority’s information system to check information on the dossier and follow the instructions below:

- If the information transmitted by the competent authority is sufficient and factually correct, the tax authority shall make a calculation and issue a payment notification under the Law on Tax Administration and its guiding documents; and transmit the payment notification to the information system of the competent authority in order for it to send such notification to the taxpayer.

- If the information transmitted by the competent authority is insufficient or the tax authority finds that the information is not factually correct, within 03 (three) working days from the receipt of the dossier, the tax authority shall send Form No. 01/CCTT-DDTCQ enclosed with the Decree No. 126/2020/ND-CP to the competent authority through the latter’s information system to request supplementation or adjustment to information.

Article 37. Receipt and processing of e-applications for tax exemption/reduction through the single-window system

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

The single-window receiving authority shall receive the application for tax exemption/reduction through the single-window system, e-sign and transmit it to the tax authority through the GDT’s web portal.

2. Receive e-application for tax exemption/reduction

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 receiving authority’s web portal.

3. Process the application for tax exemption/reduction

a) 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 receiving authority’s web portal through the GDT’s web portal.

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).

b) 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.

c) In the course of processing the application, 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 competent authority’s web portal through the GDT’s web portal in order for the competent authority to receive the application through the single-window system.

The GDT’s web portal shall receive the written explanation or additional information/document received and transmitted by the single-window receiving authority with respect to the application for tax exemption/reduction received by electronic means.

d) The single-window receiving authority shall instruct the taxpayer to prepare the application for tax exemption/reduction; receive and inspect the adequacy and consistency of the information in the application for tax exemption/reduction. If the application is insufficient, instruct the taxpayer to complete the application as prescribed. If the application is sufficient, receive it and transmit it to the tax authority as prescribed.

4. Responsibilities of regulatory bodies for provision of information during the processing of the application for tax exemption/reduction

If information is not provided on schedule or adequately provided by the receiving single-window authority to the tax authority in a manner that affects the timely processing of the taxpayer’s application for tax exemption/reduction, such receiving single-window authority shall be held responsible for the damage incurred by the taxpayer as prescribed by law.

Article 38. Information exchanged and provided between the tax authority and State Treasury, other competent authorities, banks and IPSPs

1. The tax authority shall provide information serving the collection of state budget revenues and payment to the state budget through the GDT’s web portal

a) The tax authority shall regularly, sufficiently and promptly update information on the GDT’s web portal to serve the exchange of information on collection of state budget revenues and payment to the state budget. To be specific:

a.1) Shared lists serving collection of state budget revenues, including a list of state treasury agencies, a list of tax authorities, a list of collecting banks, a list of coordinating banks, a list of state budget revenue accounts, a list of chapter numbers, a list of subsection numbers.

a.2) Taxpayer’s data, including names of taxpayers, TIN, addresses, chapter numbers, names and codes of their supervisory tax authorities.

a.3) Tax’s data

- If a payable has assigned a payable ID number, the tax’s data shall include TIN and name of the taxpayer, payable ID number, tax payable by payable ID number, State Treasury ID number and name of the State Treasury that keep records of the revenues.

- If a payable has not assigned a payable ID number, the tax’s data shall include TIN and name of the taxpayer, details of the payable, amount payable, type of currency, number of decision/notification of the competent authority with respect to the payable (if any), tax period, name of the account serving payment to the state budget, chapter name and number, subsection name and number, collecting authority ID number and name, ID number and name of the area collecting state budget revenues, State Treasury ID number and name of the State Treasury that keep records of the revenues.

b) For the successful state budget payment document already transmitted to the GDT’s web portal as prescribed in Articles 20 and 21 hereof, the GDT’s web portal shall, twice a day, publish all information on the payable according to the “reference code” of the state budget payment document in order for the State Treasury and bank where the State Treasury opens its account to do searches for the purposes of monitoring and recording. The State Treasury shall rely on the credited document of the bank where the State Treasury opens its account and information about the amount paid to the state budget according to the "reference code" of the state budget payment document on the GDT’s web portal to do searches and keep records of state budget revenues.

2. Methods for exchange and provision of information:

The exchange and provision of information between the tax authorities and the State Treasury, other competent authorities, banks and IPSPs shall be carried out adopting the method of transmission of e-data between the GDT’s web portal and the web portals or information exchange and provision systems of the State Treasury, other competent authorities, banks and IPSPs.

3. Procedures for technical connection between the GDT’s web portal and information exchange and provision system of the State Treasury, bank or IPSP:

a) GDT shall publish technical standards on its website (www.gdt.gov.vn) and web portal, and assume responsibility for updating any change thereto.

b) The bank or IPSP that satisfy the technical standards above shall submit an application for connection to GDT.

c) An application for connection to the GDT’s web portal is composed of:

- An application from for connection to the GDT’s web portal (Form No. 01/KNNT-TĐT enclosed herewith);

- Documentary evidences (if any) for satisfaction of the technical standards published by GDT.

d) Receive and process the application for connection to the GDT’s web portal

d.1) Within 20 working days from the receipt of the application for connection of the bank or the IPSP, GDT shall inspect it and send the bank or IPSP a notification of satisfaction or non-satisfaction of the conditions for connection to the GDT’s web portal or addition of information (Form No. 01/TBKN-TĐT enclosed herewith).

d.2) If the connection conditions are satisfied, from the date on which GDT issues the notification of satisfaction of connection conditions, the bank or IPSP shall follow procedures for technical connection to the GDT’s web portal.

d.3) After the technical connection is successful, GDT shall carry out a site inspection of satisfaction of technical connection standards at the bank or IPSP and sign the inspection record. If the inspection record shows that the bank or IPSP has satisfied the connection standards, GDT shall sign an agreement with the bank or IPSP. If the inspection record shows that the bank or IPSP has failed to satisfy the connection standards, GDT shall issue a notification of its refusal to sign an agreement and specify the reason therefor.

Within 05 working days from the date of signing the inspection record which shows the satisfactory result, the GDT and bank or IPSP shall agree upon the contents and time of signing the agreement.

d.4) Within 10 working days after signing the agreement, GDT shall issue a notification publicizing an addition to the list of banks or IPSPs agreeing to connect to the GDT's web portal (hereinafter referred to as “connected organization”) on its website (www.gdt.gov.vn) and web portal.

dd) Change or add information agreed upon in the agreement;

dd.1) During the exchange and provision of information, if the organization already connected to the GDT’s web portal changes or adds any information agreed upon in the agreement, within 10 working days from the date on which the change occurs, the connected organization shall submit a document (Form No. 01/KNNT-TĐT enclosed herewith) enclosed with documents relating to the change to GDT.

dd.2) If the change is related to the signed agreement, the two parties shall sign an appendix to the signed agreement.

dd.3) If the change is related to a technical standard affecting the connection, GDT shall carry out another site inspection of satisfaction of technical standards at the enterprise before signing an appendix to the signed agreement.

dd.4) Within 05 working days from the date of receiving sufficient additional information and attached documents (if any) or signing the inspection record with the satisfactory result, GDT and connected organization shall agree upon the contents and time of signing an additional agreement.

e) Suspension/Termination of connection to the GDT’s web portal:

e.1) If the organization has connected to the GDT’s web portal wishes to suspend/terminate services related to collection and payment of tax, then:

- The connected organization shall send a 30 days’ notice of service suspension/termination to the related taxpayer and GDT (in the case of suspension, specify the time of suspension and expected time of resumption). In the case of service termination, the two parties shall sign a record on agreement termination within 10 working days from the date on which GDT receives the notification of service termination from the connected organization.

- After receiving the connected organization’s notification of service suspension/termination, GDT shall suspend/terminate the services and make it publicly available on its website (www.gdt.gov.vn) and web portal.

e.2) GDT shall, on its own initiative, suspend/terminate the connection between its web portal and the connected organization’s information exchange system in the following circumstances:

- If the connected organization is dissolved; has its enterprise registration certificate or establishment license or another license related to its operation revoked; is declared bankrupt as prescribed by law, GDT shall, from the time the competent issues the notification terminate, the connection between its portal and the connected organization's information exchange system.

- If through an inspection GDT finds that the connected organization fails to satisfy the technical standards published by GDT; or violates any regulation on connection; or violates any provision in the GDT’s Regulation on exchange and provision of information serving collection of state budget revenues; or violates any regulation of law on e-transactions.

According to the severity of the violation, GDT reserves the right to suspend for a certain period/terminate the connection between its web portal and the connected organization’s information exchange system.

Upon proactively suspending/terminating the connection, GDT shall notify the connected organization in writing and suspend/terminate the connection with the connected organization’s information exchange system and make it publicly available on its website (www.gdt.gov.vn) and web portal.

g) Any organization connected to the GDT's web portal prior to the effective date of this Circular shall continue to connect to it if it still satisfies the technical connection standards as prescribed in this Circular and the GDT’s Regulation on exchange and provision of information serving collection of state budget revenues; in the case of failure to satisfy the said standards, the organization shall manage to take remedial actions to satisfy them.

Article 39. Exchange and provision of information between tax authorities and authorized collectors

1. Transmission of data between a tax authority and a collecting organization

On a daily basis, the tax authority shall provide data on tax and other revenues within the state budget of the authorized collector through the GDT's web portal and update any changes; receive data on the amounts collected for and paid to the state budget from the authorized collector on the GDT’s web portal to record the taxpayer’s tax obligations as prescribed.

On a quarterly and annual basis, the tax authority and authorized collector shall compare the data on amounts collected for and paid to the state budget through the GDT’s web portal.

2. Method for exchange and provision of information

The exchange and provision of information between the tax authority and authorized collector shall be carried out adopting the method of transmission of e-data between the GDT’s web portal and the connected authorized collector’s information exchange system.

3. Procedures for technical connection between the GDT’s web portal and the authorized collector’s information exchange system:

a) Any organization that concludes a collection authorization contract with the tax authority and satisfies the technical standards as requested by GDT shall submit an application for connection to GDT. If the subsidiary companies or associate companies of the organization operating as a Business Group; Corporation; parent company and subsidiary companies sign a collection authorization contract with the tax authority, the parent company of the organization operating as a Business Group; Corporation; parent company and subsidiary companies shall submit an application for connection to GDT.

b) An application for connection to the GDT’s web portal is composed of:

b.1) An application from for connection to the GDT’s web portal (Form No. 01/KNNT-TĐT enclosed herewith);

b.2) Documentary evidences (if any) for satisfaction of the technical standards published by GDT.

c) Connection between the GDT’s web portal and the authorized collector’s information exchange system.

Within 20 working days from the receipt of a sufficient application for connection from the authorized collector, GDT shall inspect it and send the authorized collector a notification of satisfaction or non-satisfaction of the conditions for connection to the GDT’s web portal or addition of information (Form No. 01/TBKN-TĐT enclosed herewith).

If the connection conditions are satisfied, the GDT and the authorized collector shall establish a technical connection between the web portal and the information exchange system. After the technical connection is successful, the GDT and authorized collector shall make a record on satisfaction of connection standards and sign written agreement on transmission and use of data.

4. Suspension/Termination of connection to the GDT’s web portal:

GDT shall suspend or terminate the connection with the authorized collector’s information exchange system in the following circumstances:

- Suspend the connection with the authorized collector’s information exchange system in the case where the tax authority and authorized collector suspend the authorization contract for a certain period, and then resume the connection.

- Terminate the connection with the authorized collector’s information exchange system in the case where the tax authority and authorized collector have terminated the authorization contract and do not extend such contract or sign a new contract.

Article 40. Tracing, comparing, correcting errors and adjusting exchanged and provided information and data

1. Information and data exchanged and provided as prescribed in this Chapter between the GDT's web portal and web portals or information exchange systems of the State Treasury, other competent authorities, banks and IPSPs shall be periodically traced according to the regulation/document on information exchange and working cooperation or regulation/document on agreement on cooperation in collection of state budget revenues.

2. In the case where any error occurs during the tracing or processing of provided information, adhere to the principle that if an error occurs or is found at an unit, such unit shall proactively identify the cause and cooperate with authorities or units concerned in providing information to correct the error in accordance with the regulation/document on information exchange and working cooperation between the tax authority and State Treasury and other competent authorities or regulation/document on agreement on cooperation in collection of state budget revenues.

3. In the case of tracing and correcting any error or adjusting information or data exchanged or provided, the authority or unit finding the error shall submit an e-application for tracing under the Law on Tax Administration and its guiding documents to authorities or units concerned through the GDT’s web portal or web portal or information exchange system of the State Treasury or another competent authority.

Authorities or units concerned shall upon receiving the e-application for tracing process it under the Law on Tax Administration and its guiding documents and send the tracing result to the applicant through the GDT’s web portal or web portal or information exchange system of the State Treasury or another competent authority.

4. In the case of tracing and correcting errors or adjusting information e-tax payment or e-tax refund:

a) Upon having recorded the state budget and transmitted information on the taxes collected or refunded to the tax authority, if any error is found, the State Treasury shall adjust the information and send a notification to the tax authority in order for it to adjust the management information.

b) Upon receiving the tax authority’s tracing request, the State Treasury shall trace and adjust information and notify relevant authorities to adjust the taxes collected or refunded.

c) The State Treasury shall make an e- tracing request for the amounts recorded in the accounts pending revenues of the tax authority for the purpose of providing additional records of revenues.

5. Comparison of data

a) The comparison of data transmitted and received between the tax authority and authorized collector shall comply with the regulations set out in the written agreement on transmission and use of data.

b) During the comparison or processing of information provided, if any error is found, adhere to the principle that if an error occurs or is found at an unit, such unit shall proactively identify the cause and cooperate with units concerned in providing information to correct the error.

Chapter IV

E-TAX TRANSACTIONS THROUGH T-VAN SERVICE PROVIDERS

Section 1. SELECTION OF T-VAN SERVICE PROVIDERS

Article 41. Selection of a T-VAN service provider and connection of its system with the GDT’s web portal

1. An enterprise which is selected as a T-VAN service provider is the one specified in Clause 1 Article 15 of the Decree No. 165/2018/ND-CP.

2. Conditions to be satisfied by a T-VAN service provider to ensure quality of e-tax services provided to taxpayers or satisfy requirements for connection to the GDT's web portal and ensure information safety and security online.

a) Regarding the enterprise: Have experience in formulating IT solutions and e-data exchange solutions between organizations. Have at least 03 years of operation in the information technology field.

b) Regarding finance

Have sufficient financial capacity to establish a system of equipment, organize and maintain its operation in conformity with the scale of service provision and technical requirements specified in Point d of this Clause; Have paid a deposit at a bank operating in Vietnam or obtain a guarantee of not less than VND 5 billion by a bank operating in Vietnam or have bought insurance against risks and possible compensations during provision of services and payment of cost of receipt and maintenance of database of the enterprise during the provision of T-VAN services.

c) Regarding personnel

c.1) Having at least 05 technical employees who have bachelor’s degrees in IT, practical experience in network management, security of e-data exchange system, database management, and good knowledge of the law on tax.

c.2) Have technicians who regularly carry out supervisions and inspections 24 hours a day and 7 days a week, including weekends, public holidays and Tet holidays to maintain the system and support users of T-VAN services.

d) Regarding technical aspect:

d.1) Have a system of technological equipment that provides services to taxpayers and connects to the GDT’s web portal in accordance with the technical connection standards required by GDT and operates online 24 hours a day and 7 days a week.

d.2) Have a system of backup equipment and technologies located in the backup center at least 20km away from the main data center and ready for operation in the event the main system has any breakdown. Have procedures for data backup, online data backup and data recovery; with the maximum time limit for data recovery of 08 hours from the occurrence of breakdown.

d.3) Have the ability to detect, warn and block illegal access and network attacks in order to ensure the security and integrity of data exchanged among the participants; have measures to control transactions between taxpayers and tax authorities.

dd) If the T-VAN service provider provides e-invoice services, it must satisfy the conditions applicable to e-invoice service providers in accordance with prevailing documents.

3. Procedures for connection between the GDT’s web portal and the T-VAN service provider’s information exchange system:

a) The enterprise in Clause 1 of this Article satisfying the technical standards and undertaking to connect to the GDT’s web portal in accordance with GDT’s regulations shall submit an application for connection to GDT’s web portal enclosed with documentary evidences for satisfaction of the standards and a project on T-VAN service provision (hereinafter referred to as “T-VAN service provider”).

b) Within 20 working days from the receipt of the application for connection of T-VAN service provider, GDT shall inspect it and send a notification of acceptance or rejection of the application for connection, in the case of rejection, specify the reason therefor.

c) From the date on which GDT sends a notification of acceptance of the application for connection, the T-VAN service provider shall establish a technical connection with the GDT’s web portal and notify GDT after successful connection in order for GDT to carry out a site inspection at the enterprise.

GDT shall carry out a site inspection of satisfaction of the technical connection standards and sign an inspection record. If the inspection record shows that the T-VAN service provider has satisfied the connection standards, GDT shall sign an agreement with the T-VAN service provider. If the inspection record shows that the T-VAN service provider has failed to satisfy the connection standards, GDT shall issue a notification of its refusal to sign an agreement and specify the reason therefor.

Within 05 working days from the date of signing the inspection record which shows the satisfactory result, the GDT and T-VAN service provider shall agree upon the contents and time of signing the agreement.

d) Within 10 working days after signing the agreement, GDT shall issue a notification publicizing an addition to the list of T-VAN service providers on its website (www.gdt.gov.vn) and web portal.

4. Change or add information about provision of T-VAN services or connection information:

a) If, during the provision of service, the T-VAN service provider changes or add any information related to the agreement signed with GDT, within 10 working days from the date on which the change occurs, the T-VAN service provider shall submit a document enclosed with documents relating to the change to GDT.

b) If the change is related to the signed agreement, the two parties shall sign an appendix to the signed agreement. If the change is related to a technical standard affecting the connection, GDT shall carry out another site inspection of satisfaction of technical standards before signing an appendix to the signed agreement. Within 05 working days from the date of receiving the valid request for change or addition to information and sufficient attached documents (if any) or within 05 working days from the date of signing the inspection record with the satisfactory result, GDT and T-VAN service provider shall agree upon the contents and time of signing an additional agreement.

5. Suspension of T-VAN services:

a) If the T-VAN service provider suspends/terminates T-VAN services, then:

a.1) The T-VAN service provider shall send a 30 days’ notice of service suspension/termination to the related taxpayer and GDT (in the case of suspension, specify the time of suspension and expected time of resumption).

a.2) After receiving the T-VAN service provider’s notification of service suspension/termination, GDT shall make it publicly available on its website (www.gdt.gov.vn) and web portal.

a.3) In the case of service termination, the two parties shall sign a document determining the agreement within 10 working days from the date on which GDT receives the notification of service suspension/termination from the T-VAN service provider.

b) GDT shall, on its own initiative, suspend/terminate the connection between its web portal and the T-VAN service provider’s information exchange system in the following circumstances:

b.1) If the T-VAN service provider is dissolved; has its enterprise registration certificate or establishment license or another license related to its operation revoked; is declared bankrupt as prescribed by law, GDT shall, from the time the competent issues the notification terminate, terminate the connection between its portal and the T-VAN service provider's information exchange system.

b.2) If through an inspection GDT finds that the T-VAN service provider fails to satisfy the technical standards published by GDT; or violates any terms in the signed agreement; or violates any regulation of law on e-transactions.

b.3) According to the severity of the violation, the tax authority reserves the right to suspend for a certain period/terminate the connection between its web portal and the T-VAN service provider’s information exchange system.

b.4) Upon proactively suspending/terminating the connection, GDT shall notify the T-VAN service provider in writing and suspend/terminate the connection with the T-VAN service provider’s information exchange system; GDT shall notify the taxpayer using T-VAN services through the T-VAN service provider whose connection to the GDT's web portal is proactively suspended/terminated by GDT, and make publicly available on its website (www.gdt.gov.vn) and web portal the T-VAN service provider. GDT shall also send a notification via its web portal to the taxpayer that is conducting e-transactions with the tax authority through the T-VAN service provider whose connection to the GDT's web portal is suspended/terminated by GDT.

c) The taxpayer that is conducting transactions with the T-VAN service provider suspending its service provision is entitled to conduct transactions through the GDT’s web portal or register transactions through another T-VAN service provider.

Section 2. REGISTRATION OF E-TAX TRANSACTIONS THROUGH T-VAN SERVICE PROVIDERS

Article 42. Procedures for registration of T-VAN services

1. Every taxpayer is entitled to use T-VAN services for implementing e-tax administrative procedures.

2. Procedures for registration of e-transactions through a T-VAN service provider

a) The taxpayer shall make an application form for registration of T-VAN services (Form No. 01/ĐK-T-VAN enclosed herewith) and submit it to the GDT’s web portal through the T-VAN service provider.

b) Within 15 minutes from the receipt of the application form, the GDT’s web portal shall send a notification (Form No. 03/TB-TĐT enclosed herewith) of acceptance or non-acceptance of the application form through the T-VAN service provider’s information exchange system in order for the T-VAN service provider to send it to the taxpayer.

b.1) In the case of acceptance, the GDT’s web portal shall send a notification to the account on the GDT’s web portal through the T-VAN service provider’s information exchange system in order for the T-VAN service provider to send it to the taxpayer. The taxpayer shall change the password for the account granted for the first time and change the password at least every 03 (three) months to ensure safety and security.

b.2) In the case of non-acceptance, the taxpayer shall rely on the notification of non-acceptance provided by the tax authority in the notification to complete the registered information, e-sign and send it to the GDT’s web portal through the T-VAN service provider or contact the supervisory tax authority for instructions and assistance.

3. Procedures for registration of e-tax payment:

Regarding registration of e-tax payment, after completing the registration on the GDT’s web portal through the T-VAN service provider, the taxpayer shall register e-tax payment with a bank or IPSP under Clause 5 Article 10 hereof.

4. The taxpayer conducting e-transactions with the tax authority through the T-VAN service provider Taxpayers reserves the right to use their e-tax transaction account issued by the tax authority to conduct e-tax transactions and search all relevant information the GDT’s web portal.

5. The taxpayer’s e-documents submitted to the tax authority through the T-VAN service provider must bear digital signatures of the taxpayer and T-VAN service provider.

Article 43. Registration of changes and additions to information about T-VAN services

1. In the case of a change or addition to the information on the T-VAN service registration form, the taxpayer shall complete the Form No. 02/ĐK-T-VAN enclosed herewith and send it to the GDT’s web portal through the T-VAN service provider.

Within 15 minutes from the receipt of the application form, the GDT’s web portal shall send a notification (Form No. 03/TB-TĐT enclosed herewith) of acceptance or non-acceptance of the application form to the taxpayer through the T-VAN service provider.

In the case of a change or addition to the information on the account serving e-tax payment, the taxpayer shall comply with the regulations set forth in Clause 5 Article 10 of this Circular.

2. In the case of change of the T-VAN service provider, the taxpayer shall follow the unsubscribing procedures in Article 44 and apply again in accordance with Article 42 of this Circular.

Article 44. Procedures for unsubscribing T-VAN services

1. In case of unsubscribing T-VAN services, the taxpayer shall complete the Form No. 03/DK-T-VAN enclosed herewith and send it to the GDT’s web portal via the T-VAN service provider.

2. Within 15 minutes from the receipt of the application form, the GDT’s web portal shall send a confirmation (Form No. 03/TB-TĐT enclosed herewith) to the taxpayer via the T-VAN service provider.

3. From the time of unsubscribing T-VAN services, the taxpayer is entitled to register e-transactions with the tax authority via the GDT’s web portal or another T-VAN service provider.

Section 3. RELATIONSHIP BETWEEN OF T-VAN SERVICE PROVIDERS AND TAXPAYERS OR TAX AUTHORITIES

Article 45. Relationship between of t-van service providers and taxpayers

The relationship between a T-VAN service provider and a taxpayer is determined on the basis of the T-VAN service contract.

1. The T-VAN service provider shall:

a) Publish the operating method and service quality on its website.

b) Provide transmission services and complete the format of e-documents to facilitate exchange of information between taxpayers and tax authorities.

c) Transmit and receive e-documents punctually and completely under agreements with other parties.

d) Retain result of every transmission and receipt; retain e-documents before transactions are successfully done.

dd) Ensure connection, security, integration of information, and provide other utilities for other participants in the exchange of e-documents.

e) Give taxpayers and tax authorities ten days' notice of the date of a system outage for maintenance days and take measures for protecting taxpayers’ interests.

g) Send e-tax dossiers of taxpayers to tax authorities and transfer results of processing of e-tax dossiers by tax authorities to taxpayers on schedule as prescribed in this Circular, in the case of sending dossiers against regulations resulting late submission of dossiers, be responsible to taxpayers as prescribed by law.

h) Provide compensation for taxpayers under regulations of law and civil contracts between 2 parties in case the taxpayer suffers any damage through the T-VAN service provider's fault.

2. The taxpayer shall:

a) Adhere to terms and conditions of the contract with the T-VAN service provider.

b) Enable the T-VAN service provider to implement system safety and security measures.

c) Take legal responsibility for their e-tax dossiers.

Article 46. Relationship between of T-VAN service providers and tax authorities

Every T-VAN service providers must comply with the technical requirements and standards for connection with the GDT’s web portal during provision of T-VAN services.

1. Every T-VAN service provider shall:

a) Reserve the right to provide T-VAN services to taxpayers from the date on which the GDT publish the list of T-VAN service providers on its web portal.

b) Send e-tax declaration dossiers to the GDT’s web portal at least once every hour from the receipt of e-tax declaration dossiers from taxpayers; other e-documents must be immediately sent to tax authorities.

c) Send results of processing of e-tax dossiers by tax authorities to taxpayers after receiving results from the GDT’s web portal.

d) Provide sufficient information and data for tax authorities at their request as prescribed by law.

dd) Comply with applicable regulations of law on telecommunications, Internet, and technical and professional regulations imposed by competent authorities.

e) Establish a channel to connect with the GDT’s web portal to implement T-VAN services in a manner that ensures continuity, safety and security. Proactively resolve difficulties that arise during the provision of T-VAN services and report those related to the GDT’s web portal to tax authorities for resolving in cooperation.

Notify taxpayers and tax authorities of errors of the web portal of the T-VAN service provider as prescribed in Article 9 of this Circular.

g) Submit reports on provision of T-VAN services to GDT under the signed agreement.

2. Every tax authority shall:

a) Reserve the right to carry out site inspection according to the criteria prescribed in Clause 2 Article 41 hereof if during the provision of services by every T-VAN service provider the tax authority receives feedback from individuals and units concerned; or finds that the T-VAN service provider fails to satisfy the technical standards published by GDT or violates any terms or conditions of the signed agreement or violates any regulations of law on e-transactions.

b) Establish, maintain and ensure connection between the GDT’s web portal and the T-VAN service providers’ information exchange systems.

c) Inspect the operation of every T-VAN service provider to ensure their service quality and operation comply with regulations.

d) Provide assistance in tax operations in order for T-VAN service providers to conduct transactions in transmission and receipt between taxpayers and tax authorities; cooperate with T-VAN service providers in providing training to taxpayers; assist in resolving difficulties that arise during the provision of T-VAN services; provide standard forms and formats to T-VAN service providers in order for them to provide services.

dd) Send its notifications, decisions and documents mentioned in this Circular to T-VAN service providers’ information exchange systems in order for them to send them to taxpayers.

Chapter V

IMPLEMENTATION

Article 47. Effect

1. This Circular comes into force from May 03, 2021.

2. The Circular No. 110/2015/TT-BTC dated July 28, 2015 and Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance shall cease to have effect from the effective date of this Circular.

3. The Law on Tax administration and its instructional documents shall apply to regulations on tax administration and e-transactions for which no guidelines are included in this Circular. If any documents referred to in this Circular are supplemented, amended or superseded, the new ones shall prevail.

Article 48. Transitional clauses

1. Taxpayers may submit other electronic documents related to tax administrative procedures according to the administrative procedure reform roadmap of tax authorities.

2. Taxpayers conducting e-tax transactions tax electronically before the effective date of this Circular may switch over to other electronic methods and provide additional information according to Article 11 of this Circular. Such taxpayers are not required to apply for another registration with tax authorities as prescribed in Article 10 of this Circular.

3. Any provider providing T-VAN services before the effective date of this Circular is entitled to keep providing T-VAN services if it still satisfies the technical connection standards as prescribed in this Circular; in the case of failure to satisfy the technical connection standards as prescribed, it shall provide additional information or documents concerned to the GDT as prescribed in this Circular to be considered to sign an additional agreement and shall take remedial actions to satisfy such standards as prescribed within 06 months from the effective date of this Circular.

4. Any bank signing an agreement on cooperation in collection of state budget revenues with the GDT (or with the GDT and State Treasury) before the effective date of this Circular is entitled to keep executing the agreement if it still satisfies the technical connection standards as prescribed in this Circular; in the case of failure to satisfy the technical connection standards as prescribed, it shall take remedial actions to satisfy such standards and provide additional information or documents concerned to the GDT to be considered to sign an additional agreement as prescribed.

5. The conduct of e-transactions specified in this Circular shall adhere to the administrative procedure reform roadmap of tax authorities.

The transmission and receipt of information on recording of amounts collected for and paid to the state budget according to “reference code” shall be carried out only when the GDT, State Treasury, bank where the State Treasury opens its account or bank/IPSP that is connected to the tax authority’s web portal completes the application of information technology in a manner that satisfies the regulations and requirements for recording state budget revenues, exchange, comparison and recording of state budget revenues by the State Treasury, tax authority, bank/IPSP.

While the GDT, State Treasury, bank where the State Treasury opens its account or bank/IPSP that is connected to web portals of tax authorities has yet to apply information technology, the transmission and receipt of information on recording of amounts collected for and paid to the state budget according to “reference code” shall be still carried out by transmitting all information directly from the bank/IPSP to the bank where the State Treasury opens its account and to the State Treasury in order to satisfy the requirements for recording state budget revenues.

Article 49. Responsibility for implementation

1. Taxpayers, tax authorities, State Treasuries, banks, IPSPs, T-VAN service providers and relevant organizations and individuals are responsible for the implementation of this Circular.

2. The Director General of the General Department of Taxation shall establish tax administration procedures in accordance with the Law on Tax administration and this Circular.

3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and resolution./.

 

PP. THE MINISTER THE DEPUTY MINISTER Tran Xuan Ha

 

 

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