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 If any documents referred to in this Circular are supplemented, amended or superseded, the new ones shall prevail.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./.
Tìm kiếm
Thông tư 19/2021/TT-BTC (Bản Word)
Thông tư 19/2021/TT-BTC (Bản Pdf)