Chapter VII
TAXPAYER INFORMATION
Article 67. Development of infrastructure of information technology and software serving collection, processing and management of taxpayer information
1. The taxpayer information system shall be developed and managed uniformly from central to local government in order to promptly serve tax administration and other state management tasks; meet socio-economic development requirements; ensure safety, confidentiality and national security; comply with technical regulations and standards for information technology.
2. Infrastructure of the taxpayer information system includes: servers, storage and backup devices, connection, networking devices, security devices (or software), synchronization devices, peripheral devices, auxiliary devices, local networks and public network, infrastructure management services.
3. The software system for collection, processing and management of taxpayer information includes: operating system, database administration system, open source software, commercial software, internal software.
Article 68. Collection, processing and management of taxpayer information
1. Collection of taxpayer information
Taxpayer information shall be collected and updated in a timely manner in order to ensure accuracy and objectivity. Information shall be collected from taxpayers, relevant organizations and individuals that are responsible for provision of taxpayer information as prescribed in Article 97 and Article 98 of the Law on Tax Administration, Articles 26 through 28 of Decree No. 126/2020/ND-CP, and other relevant regulations of law.
2. Processing of taxpayer information
The tax authority shall process taxpayer information and save it in the database following procedures. Information processing includes the following tasks:
a) Inspect, assess compliance to regulations and procedures for collecting information and data;
b) Inspect, assess legal basis and reliability of information and data;
c) Consolidate, arrange, sort, process information and data following procedures;
d) Regarding information and data updated from databases of relevant organizations and individuals, the information providers shall be responsible for the accuracy of the information and data provided.
3. Management of taxpayer information system.
Tax authorities shall manage taxpayer information system as follows:
a) Taxpayer information shall be managed, used, shared electronically for proper purposes and in accordance with regulations of law;
b) Taxpayer information shall be exchanged among information systems of Ministries, central authorities, local authorities and relevant organizations as per regulations;
c) Provide instructions; inspect and supervise the update, processing and use of the taxpayer information system;
d) Formulate and promulgate regulations on composition of taxpayer data, method for transmission of information with tax authorities as the basis for development of uniform information technology systems;
dd) Establish procedures for uniform update, processing and use of the taxpayer information system;
e) Grant access to the taxpayer information system; manage the connection and exchange of data with databases of Ministries, central authorities and local authorities.
Article 69. Provision of information; fixing errors; scrutinizing and adjusting information
1. Provision of information for taxpayers
The supervisory tax authority shall send information about taxpayers' fulfillment of tax obligations nationwide via electronic tax transaction accounts of taxpayers on the website of General Department of Taxation, including: processing of amounts paid, unpaid, overpaid, cancelled, refundable, refunded; refundable amounts in the previous months, amounts payable, overpaid amounts and refundable amounts recorded in the tax administration system.
2. Errors in information about payments to state budget shall be scrutinized and adjusted (hereinafter referred to as "scrutiny") in the following cases:
a) The taxpayer discovers that information on the tax administration system which is periodically provided by the tax authority according to Clause 1 of this Article is different from the taxpayer's information.
b) The taxpayer discovers that information on the state budget payment documents is incorrect, in which case the revision shall be subject to the following restrictions:
b.1) The previous year's document may be revised in the next year within the time limit for revision of state budget statements.
b.2) Do not revise information about the total amount and type of money on these documents.
b.3) It is not the case of offsetting overpaid amounts or requesting tax refunds specified in Article 25 and Article 42 of this Circular.
c) The error is discovered by the tax authority or a competent authority.
d) State Treasury discovers the errors or is scrutinizing the amounts recorded into revenues pending processing of the tax authority.
dd) The commercial bank where the State Treasury opens the account or the commercial bank where the taxpayer opens the account (in case the amount is transferred to State Treasury via the bank) discovers the error in the information about payments to state budget which has been transferred to the State Treasury.
e) The commercial bank or the payment service provider through which the taxpayer makes the payment to state budget discovers the error in the information about payments to state budget which has been transferred to the commercial bank where the State Treasury opens the account.
g) The tax authority or competent authority discovers errors in information exchanged between the authorities.
3. An application for scrutiny shall include:
a) The application form No. 01/TS in Appendix I hereof.
b) Supporting documents (if any): copies of the taxpayer's documents about payments to state budget or copies of relevant documents, notices, decisions.
4. Procedures:
a) Processing applications for scrutiny at the tax authority:
a.1) In case the taxpayer discovers the errors mentioned in Point a Clause 2 of this Article:
a.1.1) The taxpayer shall send the application to the tax authority in accordance with Clause 5 of this Article.
a.1.2) Within 03 working days from the receipt of the satisfactory application, the tax authority shall compare information provided by the taxpayer with data on the tax administration system.
In case information about the taxpayer's fulfillment of tax obligations on the tax administration system is erroneous (according to the tax declaration dossier accepted by the tax authority, documents about payments to state budget, other decisions and documents issued by the tax authority and competent authorities), the tax authority shall revise information and send the result to the taxpayer according to Form No. 01/TB-TS in Appendix I hereof.
Regarding errors in information about payments to state budget according to state budget payment documents, within 01 working day from the receipt of the satisfactory application, the tax authority shall issue Form No. C1-07a/NS or C1-07b/NS (enclosed with a Circular of the Ministry of Finance) and send it to State Treasury for revision. Pursuant to the revisions sent via the website of General Department of Taxation, the tax authority shall record the revised information, adjust the late payment interest, which is increased or decreased, and send the result to the taxpayer according to Form No. 01/TB-TS in Appendix I hereof.
In case information about the taxpayer's fulfillment of tax obligations on the tax administration system is correct (according to the tax declaration dossier accepted by the tax authority, documents about payments to state budget, other decisions and documents issued by the tax authority and competent authorities), the tax authority shall send a notice of no revisions according to Form No. 01/TB-TS in Appendix I hereof and provide explanation. In case of inadequate information, the tax authority shall send a request for supplementary information according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP. The time needed for provision of supplementary information shall not be included in the application processing time. After receiving supplementary information from the taxpayer, revise information if it is erroneous.
a.2) In case the taxpayer discovers the errors mentioned in Point b Clause 2 of this Article:
Within 05 working days from the receipt of the satisfactory application, the tax authority shall compare information on the documents recorded on the tax administration system and the information to which revisions are requested:
a.2.1) In case information must be revised according to Point b Clause 2 of this Article, within 02 working days from the receipt of the satisfactory application, the tax authority shall issue Form No. C1-07a/NS or C1-07b/NS (enclosed with a Circular of the Ministry of Finance) and send it to State Treasury for revision. Pursuant to the revisions sent via the website of General Department of Taxation, the tax authority shall record revised information, adjust the late payment interest, which is increased or decreased, and send the result to the taxpayer according to Form No. 01/TB-TS in Appendix I hereof.
a.2.2) In case information cannot be revised, the tax authority shall issue a notice of no revisions according to Form No. 01/TB-TS in Appendix hereof and provide explanation, or send a request for supplementary information according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP. The time needed for provision of supplementary information shall not be included in the application processing time. After receiving supplementary information from the taxpayer, revise information if the conditions specified in Point b Clause 2 of this Article are fully satisfied.
a.3) In case the tax authority discovers the errors mentioned in Point c Clause 2 of this Article, the tax authority shall issue Form No. C1-07a/NS or C1-07b/NS (enclosed with a Circular of the Ministry of Finance) and send it to State Treasury for revision.
b) Processing applications for scrutiny at State Treasury:
b.1) In case revisions are made by State Treasury at the request of the tax authority according to Point a of this Clause: Within 02 working days from the receipt of the tax authority's request, the State Treasury shall carry the scrutiny, revise information, and send the revised documents to the tax authority as per regulations.
b.2) In case the State Treasury discovers the errors or needs to provide supplementary information about state budget revenues according to Point d Clause 2 of this Article:
b.2.1) State Treasury shall revise information and send the revised documents to the tax authority for revision of information about state budget revenues.
b.2.2) The State Treasury shall send the tax authority requests for scrutiny of amounts recorded as revenues pending settlement, which is the basis for the tax authority to supplement information about state budget revenues.
b.3) In case the State Treasury receives a request for scrutiny from the bank where the State Treasury opens the account or where the taxpayer makes payment to state budget (in case money is paid directly to State Treasury via the bank), or the from the taxpayer (in case money is paid directly at the State Treasury) regarding errors in information about state budget payment documents which have been transferred to State Treasury according to Point dd Clause 2 of this Article:
The State Treasury shall revise erroneous information. If the information has been sent to the tax authority, the State Treasury shall also send the revised information to the tax authority and notice the bank where the State Treasury opens the account. Erroneous overpayments and underpayments shall be handled in accordance with regulations on handling of payment errors of the bank or State Treasury.
c) Processing applications for scrutiny at a commercial bank where the State Treasury opens the account:
Upon receipt of the electronic request for scrutiny from the commercial bank or payment service provider where the taxpayer makes payment to state budget according to Point e Clause 2 of this Article, the bank where the State Treasury opens the account shall perform the following tasks:
c.1) In case the information about state budget revenue documents has not been sent to the State Treasury, the bank shall revise information in accordance with regulations on handling of payment errors.
c.2) In case the information about state budget revenue documents has not been sent to the State Treasury, the bank shall revise information in accordance with regulations on handling of payment errors.
d) Handling errors at the commercial bank or payment service provider where the taxpayer makes payment to state budget:
Upon discovery of the error, the commercial bank or payment service provider where the taxpayer makes payment to state budget shall:
d.1) In case money has not been transferred and information about the payment has not been sent to the bank where the State Treasury opens the account or to the State Treasury (in case money is transferred directly to the State Treasury via bank), the commercial bank or the payment service provider shall carry out the scrutiny and fix the errors in accordance with regulations on handling payment errors.
d.2) In case money has been transferred and information about the payment has been sent to the commercial bank where the State Treasury opens the account or to the State Treasury (in case money is transferred directly to the State Treasury via bank), the commercial bank or the payment service provider shall send the electronic request for scrutiny to the commercial bank where the State Treasury opens the account or to the State Treasury (in case money is transferred directly to the State Treasury via bank).
dd) Handling errors at tax authorities or competent authorities in the cases mentioned in Point g Clause 2 of this Clause:
dd.1) The tax authority or the competent authority that discovers the errors shall send the application for scrutiny prescribed in Clause 3 of this Article to the relevant authority via the electronic information exchange system among the authorities.
dd.1) The tax authority or the competent authority that receives the application shall carry out the scrutiny and send the result to the requesting authority via the electronic information exchange system among the authorities.
5. Responsibility for receiving and processing applications for scrutiny:
a) Tax authorities receiving applications for scrutiny from taxpayers:
a.1) Supervisory tax authorities:
a.1.1) Receive and process applications for scrutiny of documents about payments to state budget from taxpayers whose supervisory tax authorities are the tax authorities responsible for management of these payments.
a.1.2) Receive and process taxpayers' applications for scrutiny of tax declaration dossiers, documents about payments to state budget, notices, decisions and other documents of tax authorities and competent authorities which have been received or issued by tax authorities.
a.2) The state budget revenue-managing tax authority shall receive and process taxpayers' applications for scrutiny of tax declaration dossiers, documents about payments to state budget, notices, decisions and other documents of tax authorities and competent authorities which have been received or issued by the state budget revenue-managing tax authority.
a.3) The tax authority of the receiving province mentioned in Point b Clause 6 Article 3 of this Circular shall:
Cooperate with supervisory tax authorities in processing applications for scrutiny of the amounts mentioned in Point a.1 of this Clause.
b) The State Treasury shall receive applications for scrutiny sent by commercial banks where the State Treasury opens their accounts or where taxpayers make payments to state budget (in case the amount is transferred to State Treasury via the bank).
c) The commercial bank where the State Treasury opens accounts shall receive and process applications for scrutiny sent by commercial banks or payment service providers where taxpayers make payment to state budget.
d) Commercial banks or payment service providers where taxpayers make payments to state budget shall receive the taxpayers' applications for scrutiny in accordance with their own regulations.
Article 70. Confirmation of fulfillment of tax obligations
1. Receipt, processing of requests for confirmation of fulfillment of tax obligations or confirmation of tax payment (hereinafter referred to as "confirmation of fulfillment of tax obligations").
a) The taxpayer shall send the written request for confirmation of fulfillment of tax obligations according to Form No. 01/DNXN in Appendix I hereof to the tax authority in accordance with Point c of this Clause.
In case tax incurred by the foreign contractor is declared and paid by the Vietnamese party and the Vietnamese party has fulfilled the foreign contractor's tax obligations: The foreign contractor or the Vietnamese party shall send the written request for confirmation of fulfillment of tax obligations to the supervisory tax authority of the Vietnamese party.
b) Processing of requests for confirmation of fulfillment of tax obligations at state budget revenue-managing tax authorities
b.1) Review of data and information about the taxpayer's fulfillment of their tax obligations.
On the basis of the tax administration database on the tax administration system, the state budget revenue-managing tax authority shall review the information about the taxpayer's fulfillment of tax obligations, including:
b.1.1) Paid, unpaid and overpaid tax, late payment interest and fines;
b.1.2) The taxpayer's administrative tax offences (if any).
b.2) In case the taxpayer's information matches information on the tax administration system, the tax authority shall send a notice of confirmation of fulfillment of tax obligations according to Form No. 01/TB-XNNV in Appendix I hereof to the taxpayer in accordance with Point b.4 of this Clause.
b.3) In case the taxpayer's information and information on the tax administration system are inadequate or inconsistent, the tax authority shall send the taxpayer a request for explanation and supplementary information according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP in accordance with Point b.4 of this Clause.
The time needed for providing supplementary information shall be excluded from the time for processing the request for confirmation of fulfillment of tax obligations.
If the taxpayer's supplementary information is adequate, the tax authority shall send the taxpayer a notice of confirmation of fulfillment of tax obligations according to Form No. 01/TB-XNNV in Appendix I hereof to the taxpayer in accordance with Point b.4 of this Clause. In case the confirmation cannot be given, the tax authority shall send a notice according to Form No. 01/TB-XNNV in Appendix I hereof and provide explanation in accordance with Point b.4 of this Clause.
b.4) Within 10 working days from the receipt of the taxpayer's request, the tax authority shall issue a notice according to Form No. 01/TB-XNNV to grant or reject the confirmation, or issue Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP requesting the taxpayer to provide explanation or supplementary information
c) Responsibility for receiving and processing written requests for confirmation of fulfillment of tax obligations:
c.1) Supervisory tax authorities shall:
c.1.1) Receive and process requests for confirmation of fulfillment of tax obligations submitted by their taxpayers.
c.1.2) Preside over the process of receiving and processing of requests for confirmation of fulfillment of tax obligations regarding revenues under management of multiple tax authorities (including the revenues of state budget revenue-managing tax authorities and tax authorities of the receiving provinces).
c.1.3) In case tax incurred by the foreign contractor is declared and paid by the Vietnamese party, the supervisory tax authority of the Vietnamese party shall only gives confirmation to the foreign contractor once the Vietnamese party has fully deducted and paid the tax to state budget on behalf of the foreign contractor as per regulations.
c.2) State budget revenue-managing tax authorities shall:
c.2.1) Receive and process requests for confirmation of fulfillment of tax obligations regarding the revenues under their management.
c.2.2) Cooperate with and take responsibility for the collection of the amounts under their management on the tax administration system.
c.3) Tax authorities of receiving provinces prescribed in Point b Clause 6 Article 3 of this Circular shall:
c.3.1) Receive and process requests for confirmation of fulfillment of tax obligations regarding the amounts they receive.
c.3.2) Cooperate with and take responsibility for the collection of the amounts under their management on the tax administration system.
2. Confirming tax paid in Vietnam by foreign residents:
In case a resident of member state that has entered into a Double Taxation Agreement with Vietnam, has paid income tax in Vietnam under the Double Taxation Agreement and Vietnam's law and wishes to have the paid tax confirmed in order to have it deducted from tax payable in his/her country of residence:
a) The taxpayer that wishes to have confirmation of tax paid in Vietnam shall send an application to the Department of Taxation of the province where taxpayer information is registered. The application shall contain:
a.1) The application form No. 03/HTQT in Appendix I hereof which shall contain information about the transactions that are relevant to the taxable income and the tax regulated by the Double Taxation Agreement;
a.2) The original copy (or certified copy) of the residence certificate issued by the tax authority of the country of residence (specify the tax period). The copy must be consular legalized;
a.3) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.
Within 07 working days from the receipt of the application, the Department of Taxation shall issue the confirmation according to Form No. 04/HTQT or Form No. 05/HTQT in Appendix I hereof. The former shall be used for confirmation of personal income tax and corporate income tax; the latter shall be used for tax on income from dividends, loan interest, royalties or technical service charges.
In case additional information or documents are needed while processing the application for tax exemption or reduction, the tax authority shall send a request according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to the taxpayer.
Within 10 working days from the day on which the request is issued by the tax authority, the taxpayer shall provide explanation or supplementary documents to the tax authority.
b) In case the taxpayer has submitted the application for confirmation of tax paid in Vietnam but the tax is cancelled due to tax incentives and is considered paid in order to be deducted from tax incurred in the country of residence, the application sent to the Department of Taxation shall contain:
b.1) The application form No. 03/HTQT in Appendix I hereof which shall contain information about the transactions that are relevant to the taxable income and the tax regulated by the Double Taxation Agreement;
b.2) The original copy (or certified copy) of the residence certificate issued by the tax authority of the country of residence (specify the tax period). The copy must be consular legalized;
b.3) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.
Within 07 working days from the receipt of the application, the Department of Taxation shall issue the confirmation.
In case additional information or documents are needed while processing the application for tax exemption or reduction, the tax authority shall send a request according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to the taxpayer.
Within 10 working days from the day on which the request is issued by the tax authority, the taxpayer shall provide explanation or supplementary documents to the tax authority.
3. Confirmation of Vietnamese residents:
a) Procedures for confirmation of Vietnamese residents under Double Taxation Agreements:
a.1) If the applicant is a taxpayer, submit the application form No. 06/HTQT in Appendix I hereof (and the authorization letter if the taxpayer authorizes the legal representative to follow the procedures) to the Department of Taxation where taxpayer registration is granted.
a.2) If the applicant is not a taxpayer:
a.2.1) The application form specified in Point a.1 Clause 3 of this Article;
a.2.2) Confirmation of the supervisory authority or local authority of the permanent residence (for individuals) or the certificate of registration (for organizations).
a.2.3) Confirmation of the income-paying organization (if any). If this confirmation is not available, the applicant shall make a declaration in the application form and take legal responsibility for this;
a.2.4) The authorization letter in case the taxpayer authorizes the legal representative to follow procedures for application of the Double Taxation Agreement.
b) Within 07 working days from the receipt of the complete application, the Department of Taxation shall, pursuant to Article 4 of the Double Taxation Agreement on definition of "resident", consider issuing the residence certificate according to Form No. 07/HTQT in Appendix I hereof to the applicant.
In case the Double Taxation Agreement is applied in the other member state and the tax authority of the member state requests the Vietnamese resident to provide the certificate of residence issued by a Vietnamese tax authority using the form of the foreign tax authority: If the form contains similar information as that on Form No. 07/HTQT in Appendix I hereof or extra information under the management of the tax authority (nationality, business lines of the applicant), the Department of Taxation shall give confirmation on this form.
In case additional information or documents are needed while processing the application for tax exemption or reduction, the tax authority shall send a request according to Form No. 01/TB-BSTT-NNT enclosed with Decree No. 126/2020/ND-CP to the taxpayer.
Within 10 working days from the day on which the request is issued by the tax authority, the taxpayer shall provide explanation or supplementary documents to the tax authority.
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Thông tư 80/2021/TT-BTC (Bản Word)
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