Circular 19/2021/TT-BTC guiding electronic transactions in the tax field

CIRCULARS

GUIDELINES FOR ELECTRONIC TRANSACTIONS IN TAX

Pursuant to the Law on Tax Administration dated June 13, 6;

Pursuant to the Law on Electronic transactions dated November 29, 11;

Pursuant to the Law on Information Technology dated June 29, 06;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 10 of the Government detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government's Decree No. 125/2020/ND-CP dated October 19, 10 on sanctioning of administrative violations on taxes and invoices;

Pursuant to Decree No. 165/2018/ND-CP dated December 24, 12 of the Government regulating electronic transactions in financial activities;

Pursuant to Decree No. 130/2018/ND-CP dated September 27, 9 of the Government detailing the implementation of the Law on electronic transactions on digital signatures and digital signature authentication services;

Pursuant to the Government's Decree No. 45/2020/ND-CP dated April 08, 4 on the implementation of administrative procedures in the electronic environment;

Pursuant to Decree No. 11/2020/ND-CP dated January 20, 01 of the Government on administrative procedures in the field of State Treasury;

Pursuant to Decree No. 87/2017/ND-CP dated July 26, 7 of the Government defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

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

The Minister of Finance promulgates a Circular guiding electronic transactions in the tax field as follows:

Chapter I

GENERAL RULES

Article 1. Scope

1. This Circular provides guidance on documents and procedures for electronic transactions in the tax field for:

a) Transactions in the tax field between taxpayers and tax authorities by the following electronic methods:

a.1) Taxpayers carry out tax administrative procedures in accordance with the Law on Tax Administration, including: tax registration; Tax; taxpayer; confirm the fulfillment of tax obligations; check tax payment information; procedures for clearing tax, late payment interest, and fines for overpayment; tax refund; tax exemption, tax reduction; exempting late payment interest; no late payment interest; freeze the tax owed; write off tax arrears, late payment interest, fines; tax payment extension; gradually pay tax debt and other documents and records.

a.2) Tax authorities shall send notices, decisions and other documents according to the provisions of the Law on Tax Administration to taxpayers.

a.3) Tax authorities provide taxpayer support services, including: looking up taxpayers' information; look up dependent information; look up tax obligations; provide information to taxpayers; receive and answer taxpayer's problems and other support services.

b) Electronic transactions between tax authorities, competent state management agencies, and relevant organizations in receiving, providing information and settling tax administrative procedures for taxpayers. taxes according to the provisions of the Law on Tax Administration and under the one-stop-shop mechanism.

c) Procedures and order for connection between the website of the General Department of Taxation and the information exchange system of value-added service providers on electronic transactions in the tax field; conduct electronic transactions in the tax field through organizations providing value-added services for electronic transactions in the tax field.

d) Provide and exchange information on electronic cooperation between tax authorities and other state agencies, organizations and individuals related to the receipt and settlement of tax administrative procedures of taxpayers. taxpayer.

2. This Circular does not govern:

a) Electronic transactions on invoices according to the provisions of Decree No. 123/2020/ND-CP dated October 19, 10 of the Government on invoices and documents.

b) Tax e-transactions of overseas suppliers without permanent establishments in Vietnam engaged in e-commerce, digital-based business and other services with organizations, individuals in Vietnam.

c) Electronic transactions on tax for goods at the stage of export and import at the customs office.

Article 2. Subject of application

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

2. General Department of Taxation, Department of Taxation, Regional Tax Sub-Departments, Sub-Departments of Taxation (hereinafter referred to as tax offices).

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

4. Commercial banks, banks with 100% foreign capital, foreign bank branches operating in Vietnam, and other credit institutions established and operating under the provisions of the Law on Credit Institutions (later this is called a bank) and an intermediary payment service provider.

5. Organizations providing value-added services on electronic transactions in the tax field.

6. Relevant agencies, organizations and individuals.

Article 3. Explain words

In this Circular, the terms below are construed as follows:

1. “Electronic Tax Transactions” means transactions performed by agencies, organizations and individuals by electronic means within the scope of this Circular.

2. “Electronic documents” is information created, sent, received and stored electronically when taxpayers, tax authorities, other related agencies, organizations and individuals conduct electronic tax transactions.

3. “Electronic transaction code” is a sequence of characters created according to a unified and unique principle according to each electronic document on the web portal of the General Department of Taxation.

4. “Electronic Tax Transaction Account” means the username and password to log into the web portal of the General Department of Taxation when performing electronic tax transactions that are granted to taxpayers by tax authorities.

Electronic tax transaction accounts include 01 (one) main account and a maximum of 10 (ten) sub-accounts. The main account is granted by the tax authority to the taxpayer according to the provisions of Article 10 of this Circular. Sub-accounts are registered by taxpayers themselves through the main account to decentralize implementation of each electronic tax service.

5. “Electronic transaction verification code” is a one-time password used when taxpayers without digital certificates make electronic transactions. This password is sent from the web portal of the General Department of Taxation or the system of relevant agencies to the phone number; or via the email address of the taxpayer registered with the tax authority; or randomly generated every minute from an automated electronic device provided by the tax or relevant authority; or randomly generated after a period of time provided by the application of the tax authority or the relevant authority and installed on a smartphone or tablet.

6. “Deposit Identifier (ID)” is a sequence of characters created on the tax management application system of the tax industry, unique for each tax file or tax payable by the taxpayer.

7. “Organizations providing value-added services for electronic transactions in the tax field (hereinafter referred to as T-VAN service providers)” acting as an intermediary in accordance with the provisions of the Law on Electronic Transactions and accepted by the General Department of Taxation to connect with the Portal of the General Department of Taxation to provide representative services (in part or in whole) for taxpayers. send, receive, store and recover electronic documents; support to create and process electronic documents; confirm the implementation of electronic transactions between taxpayers and tax authorities.

8. “Bank or organization providing intermediary payment services” means a bank or organization providing intermediary payment services where taxpayers make payments to the state budget (hereinafter referred to as state budget) in accordance with the Law on Tax Administration.

9. "Web portal of the General Department of Taxation" is a centralized access point on the Internet provided by the General Department of Taxation for taxpayers, tax authorities and other agencies, organizations and individuals to conduct electronic tax transactions as prescribed in Clause 1, Article 1 of this Circular. this fourth.

10. “Web portal of competent state agencies” including the National Public Service Portal, the Ministry-level Public Service Portal, and the provincial-level Public Service Portal according to regulations on implementation of the one-stop-shop mechanism in handling administrative procedures and have been connected to the Electronic Portal. of the General Department of Taxation.

11. “Information exchange portal of the Bank or payment intermediary service provider” is a system to connect and exchange information and electronic data between a bank or an intermediary payment service provider and the General Department of Taxation to carry out electronic tax payment, electronic tax refund and exchange procedures. electronic information about taxpayers in accordance with the Law on Tax Administration.

Article 4. Principles of electronic tax transactions

1. Taxpayers conducting electronic tax transactions must be able to access and use the Internet, have an email address, have a digital signature as prescribed in Article 7 of this Circular, or have a mobile phone number. License issued by a telecommunications company in Vietnam (for individuals who have not yet been issued with a digital certificate) registered to use for transactions with tax authorities, unless the taxpayer chooses the electronic tax payment method according to the provisions of law. specified at Point dd Clause 2 of this Article shall comply with regulations of banks or payment intermediary service providers.

2. Taxpayers can choose the following methods to conduct electronic tax transactions through:

a) The website of the General Department of Taxation.

b) The national public service portal and the website of the Ministry of Finance have been connected to the portal of the General Department of Taxation.

c) The web portal of other competent state agencies (except for point b of this clause) has been connected to the portal of the General Department of Taxation.

d) The T-VAN service provider approved by the General Department of Taxation connects to the Portal of the General Department of Taxation.

dd) Electronic payment service of a bank or an intermediary payment service provider for electronic tax payment.

3. Register to use the electronic tax transaction method

a) Taxpayers who conduct electronic tax transactions through the website of the General Department of Taxation shall register to conduct electronic tax transactions according to the provisions of Article 10 of this Circular.

b) Taxpayers who conduct electronic tax transactions through the National Public Service Portal, the Ministry of Finance's web portal and connected to the General Department of Taxation's web portal, shall register under the guidance of the General Department of Taxation. system governing body.

c) Taxpayers who conduct electronic tax transactions through the portal of other competent state agencies connected to the portal of the General Department of Taxation, register to comply with the guidance of the tax authority. competent state.

d) Taxpayers who conduct electronic tax transactions through a T-VAN service provider approved by the General Department of Taxation and connect to the website of the General Department of Taxation, register to conduct electronic tax transactions under the General Department of Taxation. prescribed in Article 42 of this Circular.

During the same period of time, taxpayers can only choose to register and carry out one of the tax administrative procedures specified at Point a, Clause 1, Article 1 of this Circular via the website of the General Department of Taxation. National public service portal, electronic portal of the Ministry of Finance or a T-VAN service provider (except for the case specified in Article 9 of this Circular).

dd) Taxpayers who choose the form of electronic tax payment through electronic payment services of banks or intermediary payment service providers, shall register to comply with the instructions of banks or organizations providing payment services. payment intermediary service.

e) Taxpayers who have registered transactions with tax authorities by electronic method must conduct transactions with tax authorities according to the scope specified in Clause 1, Article 1 of this Circular by electronic method. , except for the cases specified in Article 9 of this Circular.

4. Change to use electronic tax transaction method

a) Taxpayers who have registered to use the electronic tax transaction method as prescribed at Point b, Clause 3 of this Article may conduct electronic tax transactions by the method specified at Point a, Clause 2 of this Article without having to make registration according to the provisions of point a, clause 3 of this article.

b) Taxpayers who have registered to use the electronic tax transaction method as prescribed at Point d Clause 3 of this Article when changing the method of conducting electronic tax transactions as prescribed at Points a and b Clause 2 For this, it is necessary to register to stop using the electronic tax transaction method as prescribed at Point d Clause 3 of this Article and register to use the electronic tax transaction method according to the provisions at Points a and b of Clause 3 of this Article. XNUMX This.

c) Taxpayers who have registered to use the electronic tax transaction method as prescribed at Points c and dd Clause 3 of this Article when changing the method of conducting electronic tax transactions as prescribed at Points a and b Clause 2 of this Article shall register the use of the electronic tax transaction method as prescribed at Points a and b, Clause 3 of this Article.

5. Taxpayers make and send electronic tax records and electronic state budget payment documents by one of the following methods:

a) Prepare electronic tax dossiers, electronic state budget payment documents online on the website of the General Department of Taxation/Web portal of competent state agencies/through T service providers -VALVE:

a.1) Taxpayers access the web portal of the General Department of Taxation/the portal of the competent state agency/the portal of the T-VAN service provider; make electronic tax records, electronic state budget payment documents online at the portal that taxpayers have selected, digitally signed and sent to tax authorities.

a.2) T-VAN service providers are responsible for transferring electronic tax records and electronic state budget payment documents of taxpayers to the website of the General Department of Taxation as prescribed at Point b, Clause 1 of this Article. 46 Article XNUMX of this Circular.

b) Particularly for tax declaration dossiers, taxpayers can choose to add a method of making tax declaration dossiers by software or declaration support tools provided by tax authorities or by taxpayers that meet data format standards. of tax authorities; then access the electronic portal that the taxpayer chooses, digitally sign and send the electronic tax return file to the tax office.

c) For paying taxes electronically through electronic payment services of banks or intermediary payment service providers, taxpayers can access the information exchange portal of banks or payment service providers. payment intermediary services and prepare documents for payment to the state budget under the guidance of banks or payment intermediary service providers. Banks or organizations providing intermediary payment services shall transfer taxpayers' electronic tax payment information to the website of the General Department of Taxation as prescribed in Article 21 of this Circular.

6. Taxpayers receive notices and results of electronic tax records settlement from tax authorities electronically through the portal selected by taxpayers when making and submitting tax records. electronically as prescribed in Clause 5 of this Article; regularly check email, text message via phone number registered with the tax authority, log in to the electronic tax transaction account on the website of the General Department of Taxation to look up, view and print the decision. , notices and documents sent by the tax authority to the taxpayer, and respond to and comply with the contents and requirements in the decisions, notices and documents of the tax authorities sent by electronic method as for the decision of the tax authority. regulations, notices, written documents of tax authorities.

Taxpayers are solely responsible if they do not check, do not read the notices and documents of the tax authority at the electronic tax transaction account and via email address, by phone message, even in the case of taxpayers. Taxpayers cannot access the website of the General Department of Taxation due to technical errors in the taxpayer's infrastructure and equipment or due to the taxpayer's email address registered with the tax authority. incorrect.

7. Taxpayers, tax authorities, other relevant organizations and individuals who have completed electronic tax transactions as prescribed in this Circular are not required to perform other transaction methods and recognized to have completed the respective tax procedures in accordance with the Law on Tax Administration.

Article 5. Sending electronic notices, decisions and documents of tax authorities

1. Notifications, decisions and documents of tax authorities sent through the website of the General Department of Taxation include:

a) Notice from the Portal of the General Department of Taxation: is the notice of response automatically created by the Portal of the General Department of Taxation and sent to taxpayers, organizations and individuals performing the transaction. Electronic tax translation includes: Notice of receipt of electronic tax records, electronic state budget payment documents; Notice of acceptance/disapproval of electronic tax records made according to the form prescribed in this Circular.

b) Notices, decisions and documents of tax authorities created from the tax management application system are transferred through the website of the General Department of Taxation to send to taxpayers and competent state agencies. the right to receive taxpayers' dossiers under the "one-stop shop" mechanism. The creation of these notices, decisions and documents must comply with regulations on tax administration on the tax administration system of the tax industry; if it has not been established on the tax administration system of the tax branch, the provisions of point c of this clause shall apply.

c) Notification of tax authorities on tax regulations and policies and other notices, decisions and documents on tax.

Paper notices, decisions and documents of tax authorities shall be converted into electronic documents and sent to taxpayers as prescribed in Clause 2 of this Article, competent state agencies shall receive dossiers of taxpayers. tax under the "one-stop shop" mechanism. The creation and issuance of these notices shall comply with the provisions of the law on tax administration.

2. Tax authorities send decisions, notices and other documents to taxpayers electronically as follows:

a) Electronic decisions, notices and other documents of the tax authority shall be sent to the taxpayer's electronic tax transaction account at the website of the General Department of Taxation and to the email address of the taxpayer. of taxpayers registered with tax authorities as prescribed at Point c, Clause 1, Article 10 of this Circular.

For taxpayers who are registered individuals to receive results via mobile phone, the tax authority sends a text message to notify the taxpayer via the mobile phone number registered with the tax authority about sending decisions. , notice and such text.

b) In case the taxpayer registers and conducts an electronic transaction through the portal of a competent state agency, the tax authority shall send it to the portal of the competent state authority to competent state agencies send to taxpayers.

c) In case taxpayers carry out administrative procedures under the "one-stop shop" mechanism, and conduct electronic transactions through the portal of a competent state agency, the tax authority shall send a message to the portal. electronic information of competent state agencies for competent state agencies to send to taxpayers.

d) In case the taxpayer registers and conducts an electronic transaction through the T-VAN service provider, the tax authority shall send it to the information exchange system of the T-VAN service provider to organize the transaction. T-VAN service providers send to taxpayers; and send it to the taxpayer's electronic tax transaction account at the website of the General Department of Taxation.

dd) In case a taxpayer authorizes a tax procedure service business organization (hereinafter referred to as a tax agent) to conduct an electronic tax transaction in accordance with the Law on Tax Administration, the tax authority shall comply with the provisions of point a of this clause, and at the same time send to the email address of the tax agent.

e) In case an organization or individual declares or pays tax on behalf of another organization or individual as prescribed in Clause 5, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 10 of the Government If the Government details a number of articles of the Law on Tax Administration (hereinafter referred to as Decree No. 2020/126/ND-CP), the tax authority shall send the declaration to the email address of the organization or individual; In case the taxpayer has an electronic tax transaction account on the website of the General Department of Taxation, it will be sent to the taxpayer's email address at the same time.

g) Decisions, notices and other documents of tax authorities have been sent to taxpayers through the website of the General Department of Taxation, the portal of competent state agencies, via the website of the General Department of Taxation. T-VAN service providers are hosted on the website of the General Department of Taxation.

h) Taxpayers are allowed to use the electronic tax transaction accounts granted by the General Department of Taxation's web portal to look up on the General Department of Taxation's web portal the decisions, notices and other documents of the General Department of Taxation. Tax authorities have sent it to taxpayers through the portal of the General Department of Taxation, the portal of competent state agencies and organizations providing T-VAN services.

Article 6. Electronic documents in electronic tax transactions

1. Electronic documents include:

a) Electronic tax records: tax registration documents; tax returns; confirm the fulfillment of tax obligations; check tax payment information; procedures for clearing tax, late payment interest, and fines for overpayment; Profile refunds; tax exemption and reduction dossiers; exempting late payment interest; no late payment interest; records of freezing tax debt; dossiers of tax arrears, late payment interest, fines; tax payment extension; gradual payment of tax arrears and other tax documents and records in electronic form are prescribed in the Law on Tax Administration and guiding documents of the Law on Tax Administration.

b) Electronic state budget payment documents: State budget payment documents according to the provisions of Decree No. 11/2020/ND-CP dated January 20, 01 of the Government on administrative procedures in the field of State Treasury (after This is called Decree No. 2020/11/ND-CP) in electronic form, in case of tax payment via electronic tax payment form of a bank or an intermediary payment service provider, the state budget payment receipt is Transaction documents of banks or payment intermediary service providers must ensure sufficient information on the form of documents submitted to the state budget.

c) Other notices, decisions and documents of tax authorities in electronic form.

d) The electronic documents prescribed in this Clause must be signed electronically according to the provisions of Article 7 of this Circular. In case the electronic tax file has attached documents in the form of paper documents, it must be converted to electronic form according to the provisions of the Law on Electronic Transactions, Decree No. 165/2018/ND-CP dated December 24 12 of the Government on electronic transactions in financial activities (hereinafter referred to as Decree No. 2018/165/ND-CP).

2. Legal value of electronic documents: Electronic documents as prescribed in this Circular have the same validity as records, vouchers, notices and other paper documents. An electronic document is valid as an original if it is made by one of the measures specified in Article 5 of Decree No. 165/2018/ND-CP.

3. Convert electronic documents to paper documents and vice versa:

Electronic documents are converted to paper documents and vice versa according to the provisions of the Law on Electronic Transactions and Decree No. 165/2018/ND-CP and must ensure data formats and technical standards according to regulations. provisions of current law.

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

4. Amendment of electronic documents: Electronic documents are amended according to the provisions of Article 8 of Decree No. 165/2018/ND-CP.

5. Electronic document archiving: The archiving of electronic documents in the tax field shall be carried out according to the time limit prescribed by law as for paper documents, suitable to the environment and electronic storage conditions. , relevant provisions of the law on storage and assurance of the conditions specified in Clause 1, Article 15 of the Law on Electronic Transactions. In case an electronic voucher has expired as prescribed but it is related to the information integrity of the system and the electronic documents are in circulation, they must continue to be archived until the destruction of e-vouchers completely without affecting other electronic transactions will be destroyed.

Article 7. Electronic signature in electronic tax transactions

1. Taxpayers when conducting electronic tax transactions must use a valid digital certificate issued by a public digital signature certification service provider, or a competent state agency, or Competent state agencies recognize digital signatures on tax records and electronic tax documents, except for the following cases:

a) Taxpayer is an individual who has a tax identification number and has not been issued with a digital certificate.

b) Taxpayers make tax registration for the first time and grant tax identification numbers according to the provisions of Clause 1, Article 13 of this Circular.

c) Taxpayers who choose the electronic tax payment method as prescribed at Point dd Clause 2 Article 4 of this Circular shall comply with regulations of banks or payment intermediary service providers.

2. Register to use digital certificates and mobile phone numbers to conduct electronic transactions in the tax field

a) Taxpayers may register one or more digital certificates to conduct electronic tax transactions; can use many digital certificates for a tax administrative procedure.

b) Before using digital certificates to conduct electronic tax transactions, taxpayers must register digital certificates with tax authorities.

c) The individual mentioned at Point a, Clause 1 of this Article may register a unique mobile phone number to receive the authentication code for electronic transactions via “message” for each electronic transaction with the tax authority. .

d) For taxpayers specified at Point b, Clause 1 of this Article, they may register a unique mobile phone number of the individual or individual who is the legal representative of the organization to receive the transaction authentication code. electronic translation via “message” when submitting the first electronic tax registration dossier to the tax office.

3. In case the taxpayer changes one of the information mentioned in Clauses 1 and 2 of this Article and at Point c, Clause 1, Article 10, the taxpayer is responsible for registering the change or addition in a timely manner according to regulations. in Article 11 of this Circular.

4. Using digital signatures and authentication of electronic transactions for taxpayers:

a) Taxpayers must use digital signatures with digital certificates specified in Clause 1 and Points a and b, Clause 2 of this Article to sign on taxpayers' electronic documents when transacting with tax authorities by electronic method.

b) If the taxpayer signs a tax service contract with the tax agent, the tax agent shall use the tax agent's digital certificate to sign on the taxpayer's electronic documents when dealing with the tax agency. taxes electronically.

c) The individual taxpayer who conducts electronic tax transactions with the tax authority but has not yet been granted a digital certificate shall:

c.1) To be allowed to use the electronic transaction authentication code sent by the electronic portal of the General Department of Taxation or the system of agencies involved in electronic transactions sent via "message" to the phone number, or via the email address of the taxpayer registered with the tax authority or the agency related to the electronic transaction (hereinafter referred to as SMS OTP);

c.2) Or use an electronic transaction authentication code that is randomly generated every minute from an automatic electronic device provided by the tax authority or relevant authority (hereinafter referred to as the OTP Token). );

c.3) Or use a self-generated electronic transaction authentication code that is randomly generated after a period of time provided by the application of the tax authority or the relevant authority and installed on a smartphone or tablet (hereinafter referred to as Smart OTP).

c.4) Or authenticate by biometrics as prescribed in Decree No. 165/2018/ND-CP.

d) If the taxpayer being an organization or individual declares or pays tax on behalf of a foreign organization, individual or contractor that conducts electronic tax transactions with the tax authority, the organization or individual shall declare and pay tax on behalf of the tax authority. instead of using digital certificates of organizations and individuals declaring and paying taxes instead of signing on electronic documents when dealing with tax authorities by electronic means.

5. Electronic signature on electronic vouchers of tax authorities

a) For electronic documents, notices are automatically generated and sent to taxpayers by the web portal of the General Department of Taxation or by the tax management system of the General Department of Taxation and sent to the taxpayer. Tax through the portal of the General Department of Taxation as prescribed in Article 5 of this Circular, using a digital signature in the name of the General Department of Taxation by the digital signature certification service provider according to the regulations of the Ministry of Information and Communications. and Communication Level.

b) For electronic documents created by tax officials on the tax management system of the General Department of Taxation according to the professional tax management process to send to taxpayers through the website of the General Department of Taxation in accordance with regulations of the General Department of Taxation. specified in Article 5 of this Circular must simultaneously use the digital signature on behalf of the tax authority issued by the digital signature certification service provider according to the regulations of the Ministry of Information and Communications and the digital signatures of the tax authority. Tax officials are assigned by the Government Cipher Committee in accordance with their assigned functions and duties and according to their competence as prescribed by the Tax Administration Law and guiding documents.

c) The General Department of Taxation develops an electronic signature system to manage digital signatures issued to tax officials; manage the electronic signing process in accordance with regulations, ensuring safety, confidentiality and compliance with regulations.

6. T-VAN service providers, banks, intermediary payment service providers and other state agencies when conducting electronic tax transactions as prescribed in this Circular must use a digital signature is signed by a digital certificate issued by a public digital signature certification service provider, or by a competent state agency, or recognized by a competent state agency.

7. The above use of digital signatures and electronic transaction authentication codes are collectively referred to as electronic signing.

Article 8. How to determine the time to submit electronic tax records and electronic tax payment of taxpayers and the time when tax authorities send notices, decisions and documents to taxpayers.

1. Time for electronic tax filing, electronic tax payment

a) Taxpayers are allowed to conduct electronic tax transactions 24 hours a day (from 00:00:00 to 23:59:59 hours) and 7 days a week, including weekends, public holidays and Tet day. Taxpayer filing time is determined in the day if the dossier is successfully deposited between 00:00:00 hours and 23:59:59 hours of the day.

b) The time of confirmation of electronic tax filing is determined as follows:

b.1) For electronic tax registration dossiers: is the date on which the tax authority's system receives the dossier and is recorded on the notice of receipt of electronic tax registration dossiers sent by the tax authority to the taxpayer. (under form No. 01-1/TB-TTD issued together with this Circular).

b.2) For tax declaration dossiers (except for tax declaration dossiers in cases where tax administration agencies calculate tax and notify tax payment according to the provisions of Article 13 of Decree No. 126/2020/ND-CP): is the date the tax authority's system receives the file and is recorded on the notice of receipt of electronic tax declaration dossiers sent by the tax authority to the taxpayer (under form No. 01-1/TB-TTT issued together with the tax authority). This Circular) if the tax declaration dossier is accepted by the tax authority in the notice of acceptance of electronic tax declaration dossiers sent by the tax authority to the taxpayer (under form No. 01-2/TB-TTT attached to this Circular). This circular).

Particularly for tax declaration dossiers that include attached documents and are submitted directly or by post: The time of confirmation of tax return submission is counted on the date the taxpayer completes the complete submission of dossiers according to regulations. regulation.

b.3) For the dossiers not specified at Points b.1, b.2 above: is the date the tax authority's system receives the dossiers and is recorded on the Notice of acceptance of electronic records of the tax authority. tax authorities send it to the taxpayer (under form No. 01-2/TB-TTT issued together with this Circular).

b.4) The time of confirmation of electronic tax filing mentioned in this Clause is the basis for tax authorities to determine the time for tax filing; calculate the time to file tax late or calculate the time to settle tax records according to the provisions of the Law on Tax Administration, its guiding documents and the provisions of this Circular.

c) The date of electronic tax payment is determined according to the provisions of Clause 1, Article 58 of the Law on Tax Administration.

2. Time for tax authorities to send notices, decisions, documents to taxpayers is determined in the day if the dossiers are successfully deposited between 00:00:00 hours and 23:59: 59 hours of the day.

Article 9. Troubleshooting during electronic tax transactions

1. In case an electronic transaction cannot be performed due to an error in the taxpayer's technical infrastructure system, the taxpayer must correct the problem by themselves.

In case the tax filing or tax payment deadline is due, but the technical infrastructure system of the taxpayer has not been able to fix the problem, the taxpayer shall make transactions with the tax authority by submitting the paper documents directly. at the tax office or by post, pay tax directly at the bank or the State Treasury according to the provisions of Decree No. 11/2020/ND-CP and guiding documents.

2. In case an electronic transaction cannot be performed due to an error in the technical infrastructure of the bank or payment intermediary service provider, the bank or payment intermediary service provider shall be responsible. responsible for notifying taxpayers and coordinating with the General Department of Taxation for timely support and fastest remedial measures; Taxpayers are entitled to make payment through banks/other intermediary payment service providers or by direct tax payment method at banks/KBNN according to the provisions of Decree No. 11/2020/ND-CP and implementation manuals.

In case due to a technical infrastructure error of the bank, the intermediary payment service provider leads to incorrect information on the taxpayer's state budget payment documents (information on tax payment date, tax amount, tax identification number, etc.) of taxpayers, tax payment accounts, accounts of the State Treasury, collection management agencies, information recorded by the bank in the section for banks) or banks or organizations providing intermediary payment services. If they are not invested in the state budget within the time limit prescribed by the tax administration law, affecting the interests of taxpayers, the provisions of Article 27 of the Law on Tax Administration and Article 30 of Decree No. 126/2020/ND- CP and documents guiding the implementation of the Law on Tax Administration.

3. In case an electronic transaction cannot be performed due to an error on the website of the General Department of Taxation within the last day of the tax filing or tax payment deadline:

a) The General Department of Taxation is responsible for promptly notifying the time of system failure, the time when the system continues to operate (under form No. 02/TB-TTT issued together with this Circular) on the electronic information page. website (www.gdt.gov.vn) and the website of the General Department of Taxation.

b) Taxpayers submit their tax dossiers and state budget payment documents electronically within the next day following the day on which the website of the General Department of Taxation continues to operate, unless the taxpayer requests and has done so. submit paper documents directly at the tax office, pay tax through other electronic transaction channels as prescribed in Clause 2, Article 4 of this Circular or by paying tax directly at the bank/State Treasury as prescribed in Clause 11 of this Article. Decree No. 2020/XNUMX/ND-CP and guiding documents. Tax records and electronic state budget payment documents submitted within this time are due.

c) In case the website of the General Department of Taxation fails after working hours of the last day of the deadline for submitting tax dossiers and paying tax, if the taxpayer requests to submit the paper documents directly at the tax authority. , pay tax through other electronic transaction channels as prescribed in Clause 2, Article 4 of this Circular or by paying tax directly at the bank/KBNN as prescribed in Decree No. 11/2020/ND-CP and the guiding documents, the tax authorities, the State Treasury, the bank shall receive and settle for taxpayers according to regulations. Tax dossiers and documents for state budget payment by the above-said paper submission shall be submitted on the next working day next to the date on which the electronic portal of the General Department of Taxation is faulty.

4. In case an electronic transaction cannot be performed due to an error on the Portal of a competent state agency, then:

a) Competent state agencies are responsible for notifying taxpayers of the time of system failure, the time when the system continues to operate on its website and portal. competent state; at the same time send a notice to the tax authority within working days, coordinate with the General Department of Taxation for timely support.

b) Taxpayers may conduct electronic transactions through the website of the General Department of Taxation to submit tax records, pay taxes electronically or choose other electronic tax transaction methods specified in Clause 2. Article 4 of this Circular.

5. In case an electronic transaction cannot be performed due to an error in the technical infrastructure system of the T-VAN service provider:

a) The T-VAN service provider is responsible for notifying taxpayers of the time of system failure and the time when the system continues to operate; at the same time, send a notice to the tax authority within working days and coordinate with the General Department of Taxation for timely support.

b) Taxpayers may conduct electronic transactions through the Portal of the General Department of Taxation during the time when the technical infrastructure system of the T-VAN service provider fails to submit tax records, pay tax electronically or choose other electronic tax transaction methods specified in Clause 2, Article 4 of this Circular.

Chapter II

TRANSACTIONS IN TAX BETWEEN TAX PAYERS AND TAX AGENCIES BY ELECTRONIC MODE

Section 1. REGISTRATION OF TRANSACTIONS WITH THE TAX AGENCY BY ELECTRONIC MODE

Article 10. Electronic tax transaction registration

1. Register for an electronic tax transaction account with the tax authority via the website of the General Department of Taxation

a) Taxpayer is an agency, organization or individual that has been granted a digital certificate or an individual who has not yet had a digital certificate but has a registered tax identification number to grant an electronic tax transaction account with the tax authority. .

Agencies and organizations specified in Clause 1, Article 13 of this Circular must carry out the procedures for registration of an electronic tax transaction account with the tax authority via the website of the General Department of Taxation as prescribed in Clause XNUMX of this Article. after being granted a tax identification number,

b) Procedures for registration and issuance of an electronic tax account with the tax authority by direct electronic method through the portal of the General Department of Taxation

b.1) For taxpayers who are agencies, organizations and individuals that have been granted digital certificates according to regulations, or taxpayers who are individuals who already have a tax identification number and have not yet been issued with a digital certificate but use authentication with biometrics, the registration of transactions by electronic method with tax authorities is done as follows:

– Taxpayers access the portal of the General Department of Taxation to register transactions with tax authorities by electronic method (under form No. 01/DK-TĐT issued together with this Circular), sign electronically and send it to the website of the General Department of Taxation.

– The website of the General Department of Taxation sends a notice (under form 03/TB-TTD attached to this Circular) to the registered email address or phone number of the taxpayer within 15 minutes. after receiving the taxpayer's electronic transaction registration dossier:

+ In case of acceptance, the website of the General Department of Taxation shall send information about the electronic tax transaction account (under the form No. 03/TB-TTT issued together with this Circular) to the taxpayer.

+ In case of disapproval, the taxpayer shall base on the tax authority's reason for disapproval in the notice (made according to form No. 03/TB-TTT issued together with this Circular) to complete registration information. Sign up electronically and send it to the portal of the General Department of Taxation or contact the tax authority directly managing it for guidance and support.

– After being notified by the tax authority of granting an electronic tax transaction account (the main account), the taxpayer is allowed to conduct electronic transactions with the tax authority as prescribed.

– Taxpayers may use the main account granted by the tax authority to conduct all electronic transactions with the tax authority according to the provisions of Clause 1, Article 1 of this Circular, except for the provisions of Clause 5 of this Article. ; At the same time, from that main account, taxpayers can create and decentralize one or more (maximum no more than 10 (ten)) sub-accounts via the function on the website of the General Department of Taxation to do so. currently conduct electronic tax transactions with tax authorities.

b.2 pay tax to any tax authority presenting identity card; or passport or citizen identification card to receive and activate an electronic tax transaction account.

c) Taxpayers are allowed to register an official email address to receive all notifications in the process of conducting electronic transactions with tax authorities (this email address must be identical with the email address of the taxpayer). electronically registered for tax directly with the tax authority as prescribed in Article 13 of this Circular or the email address registered with the business registration authority under the one-stop-shop mechanism as prescribed in Article 14 and Article 35 of this Circular), in addition, for each tax administrative procedure, the taxpayer can register an additional email address to receive all notifications related to that tax administrative procedure.

2. Register transactions with tax authorities electronically through the portal of the competent state agency connected to the portal of the General Department of Taxation:

a) Register transactions with tax authorities electronically through the National Public Service Portal and the Ministry of Finance's web portal:

a.1) In case the taxpayer registers to use electronic tax transactions through the National Public Service Portal or the Ministry of Finance's web portal, it shall comply with the regulations of the agency in charge of the system. system.

a.2) In case the taxpayer does not have an electronic tax transaction account on the website of the General Department of Taxation, the taxpayer must declare the following information: Name of the taxpayer; Tax code; Address; Tax agent information (Name, tax identification number, tax agent contract); Information on registration of digital certificates using electronic tax transactions (for agencies, organizations and individuals that have been granted digital certificates); Bank account registration information for electronic tax payment procedures (for agencies, organizations and individuals that have been granted digital certificates); The official email address to receive all notifications during the electronic transaction with the tax authority; Other email addresses according to each tax administrative procedure; Phone number (for agencies, organizations)/Mobile phone numbers (for individuals); then digitally sign it and send it to the tax office.

The portal of the General Department of Taxation updates taxpayers' registration information for using electronic tax transactions via the National Public Service Portal or the Ministry of Finance's web portal and sends information about their accounts. Additional electronic tax transactions (under the form No. 03/TB-TTT issued together with this Circular) for taxpayers so that taxpayers can make transactions directly at the website of the General Department of Taxation. .

b) Register transactions with tax authorities electronically through the portal of other competent state agencies (except for the case specified at point a of this clause):

Taxpayers who already have an account with a competent state agency (except for the case specified at Point a of this Clause) and want to conduct electronic transactions in the tax field shall register as prescribed in Clause 1 of this Article. this.

3. Registering transactions with tax authorities by electronic method through T-VAN service providers: taxpayers shall comply with the provisions of Article 42 of this Circular.

4. Taxpayers being individuals that generate electronic tax transactions each time they are incurred are not required to carry out the procedures for registering electronic transactions with tax authorities as prescribed in Clause 1 of this Article; the registration of electronic transactions each time at the same time as the time of arising tax transactions, except for cases where the taxpayer has registered and is granted an electronic tax transaction account by the tax authority, but there is an obligation to declare tax. , pay tax according to each time it is incurred, then use the account granted by the tax authority to make transactions.

5. For electronic tax payment registration procedures:

Taxpayers who register to pay tax electronically through the portal of the General Department of Taxation and organizations providing T-VAN services must also register to use tax payment services with banks or service providers. payment intermediary service where the account is opened according to the regulations of the bank or the organization providing intermediary payment services. Taxpayers may choose to register for electronic tax payment at one or more banks or intermediary payment service providers where the taxpayer has a transaction account.

The bank or organization providing intermediary payment services where the taxpayer opens an account shall send a notice (made according to form No. 04/TB-TTT issued together with this Circular) of the acceptance or non-acceptance of the registration. pay taxes electronically to taxpayers via the Portal of the General Department of Taxation within 03 (three) working days from the date of receipt of the taxpayer's registration.

In case of refusal, the taxpayer shall base on the notice of non-acceptance of electronic tax payment from the bank or the intermediary payment service provider to complete the registration information or contact the tax authority. , banks or intermediary payment service providers where they have accounts for guidance and support.

Article 11. Registration of changes or additions to electronic transaction information

1. Taxpayers who have been granted an electronic tax transaction account according to the provisions of Article 10 of this Circular, if there is any change or addition of information registered for electronic tax transaction with the tax authority, they are responsible for updating it. Update fully and promptly information as soon as there are changes. Taxpayers can access the website of the General Department of Taxation to update changes and supplement information on registration of electronic tax transactions with tax authorities (using form No. 02/DK-TĐT issued together with this Circular). this document), sign it electronically and send it to the tax office.

Within 15 minutes after receiving information of changes or additions from taxpayers, the website of the General Department of Taxation shall send a notice (under form 03/TB-TTD attached to this Circular). about accepting or not accepting changed or supplemented registration information for taxpayers.

2. Taxpayers who have registered transactions with tax authorities electronically through the portal of competent state agencies, if there are changes or additions to registered information, they shall do so. according to the regulations of the competent state agency.

3. Taxpayers who have been granted an electronic tax transaction account through a T-VAN service provider according to the provisions of Article 42 of this Circular, if there is any change or supplement of information registered for tax transactions electronically, the provisions of Article 43 of this Circular shall apply.

4. For information about changes or additions about transaction accounts at banks or intermediary payment service providers for electronic tax payment, taxpayers shall register with the bank or organization providing payment services for electronic tax payment. provide intermediary payment services where taxpayers have accounts as prescribed in Clause 5, Article 10 of this Circular.

5. Taxpayers register to change the electronic tax transaction method according to the provisions of Clause 4, Article 4 of this Circular and the provisions of this Article.

Article 12. Stopping transactions with tax authorities by electronic means

1. In case the tax authority issues a Notice of TIN deactivation, Notice of taxpayer inactivity at the registered address in accordance with the law on tax registration or Notice of business dissolution / termination / termination of operation of the business registration agency according to the provisions of the law on business registration, registration of cooperatives, right on the day of updating the invalidation status of the code Taxpayers' taxes The electronic portal of the General Department of Taxation stops the implementation of tax administrative procedures by electronic means and sends a notice (under form 03/TB-TTT issued together with the Circular). this) on the cessation of electronic transactions for taxpayers as prescribed in Clause 2, Article 5 of this Circular, T-VAN service providers and related banks or payment intermediary service providers. for the case of discontinuing the electronic tax payment service.

2. From the time of cessation of electronic transactions in the tax field, taxpayers are not allowed to carry out electronic tax administrative procedures as prescribed in Clause 1, Article 1 of this Circular. Taxpayers can look up information of previous electronic transactions on the portal of the General Department of Taxation, the portal of competent state agencies, and T-VAN service providers. by using the issued electronic tax account or transaction code until the electronic document expires as prescribed.

3. Taxpayers who have stopped electronic transactions, in case the tax authority issues a notice to restore the tax identification number, the taxpayer must carry out the registration procedures as for the first time registration according to the provisions of Article 10 of this Circular. .

Section 2. ELECTRONIC TRANSACTIONS IN TAX REGISTRATION

Article 13. Receiving dossiers and returning settlement results to taxpayers who conduct electronic tax registration directly with tax authorities

1. Dossier for tax registration for the first time

a) Taxpayers who are newly established or begin to incur obligations to the state budget shall make and send tax registration documents for the first time in accordance with the provisions of Circular No. 105/2020/TT-BTC dated December 03, 12 of the Government. The Minister of Finance shall provide guidance on tax registration (hereinafter referred to as Circular No. 2020/105/TT-BTC) by electronic means to the tax authority according to the provisions of Point a, Clause 2020, Article 5 of this Circular.

b) The web portal of the General Department of Taxation receives, compares and sends the Notice of receipt of electronic tax registration dossiers (made according to form No. 01-1/TB-TTD attached to this Circular). to the taxpayer within 15 minutes from the date of receipt of the taxpayer's tax registration dossier to the email address or phone number the taxpayer has registered with the tax authority, a notice clearly stating the time, the location to return the results, and at the same time ask the taxpayer to bring the paper file to the tax office.

c) If the tax registration dossier is eligible for tax identification number as prescribed, the tax authority shall handle it according to the provisions of Circular No. 105/2020/TT-BTC.

d) If the tax registration dossier is not eligible for a tax identification number as prescribed, within 02 (two) working days from the date of receipt of the dossier stated in the Notice of receipt of the electronic tax registration dossier. The tax authority shall send a Notice of Non-acceptance of tax registration dossiers (made according to form No. 01-2/TB-TTT issued together with this Circular) to taxpayers via the web portal of the General Department of Taxation.

Taxpayers are responsible for sending other electronic tax registration dossiers through the website of the General Department of Taxation to replace the wrong dossiers sent to the tax authorities.

2. Tax registration dossiers for issuance of tax identification numbers and tax identification numbers for business locations of business households and individuals; application for registration of changes in tax registration information in cases where results must be returned; dossiers of temporary suspension of operation, business or resumption of operation and business ahead of time; application for invalidation of tax identification numbers; Tax code recovery file

a) Taxpayers shall base themselves on the regulations on dossiers, dossier submission deadlines, and filing locations in the Law on Tax Administration, Decree No. 126/2020/ND-CP and Circular No. 105/2020/TT- BTC to compile and send dossiers to tax authorities as prescribed at point a, clause 5, Article 4 of this Circular.

b) The web portal of the General Department of Taxation receives, examines and sends the Notice of receipt of electronic tax registration dossiers (under form No. 01-1/TB-TTD attached to this Circular) to the taxpayers. pay tax within 15 minutes after receiving the taxpayer's electronic file.

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

In case the taxpayer registers to receive a tax registration certificate or tax identification number notification by post, the tax authority is responsible for sending the results to the taxpayer via the public postal service to the addressee. registered taxpayers only.

d) In case the electronic dossier is incomplete as prescribed, within 02 (two) working days from the date indicated on the Notice of receipt of the electronic tax registration dossier, the tax authority shall send a Notice of receipt of the electronic tax registration dossier. on the non-acceptance of dossiers (made according to form No. 01-2/TB-TTT issued together with this Circular) for taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

Taxpayers are responsible for sending other electronic records through the portal that taxpayers choose to replace the wrong records sent to the tax authorities.

3. Dossier for registration of change of tax registration information in the case of not having to return results to taxpayers

a) Taxpayers shall base themselves on the regulations on dossiers, dossier submission deadlines, and filing locations in the Law on Tax Administration, Decree No. 126/2020/ND-CP and Circular No. 105/2020/TT- BTC to compile and send dossiers to tax authorities as prescribed at point a, clause 5, Article 4 of this Circular.

b) The web portal of the General Department of Taxation receives, examines and sends the Notice of receipt of electronic tax registration dossiers (under form No. 01-1/TB-TTD attached to this Circular) to the taxpayers. pay tax within 15 minutes after receiving the taxpayer's electronic file.

c) If the electronic dossier is complete as prescribed, the tax authority shall update the changed information within the time limit specified in Circular No. 105/2020/TT-BTC.

d) In case the electronic dossier is incomplete as prescribed, within 02 (two) working days from the date indicated on the Notice of receipt of the electronic tax registration dossier, the tax authority shall send a Notice of receipt of the electronic tax registration dossier. on the non-acceptance of dossiers (made according to form No. 01-2/TB-TTT issued together with this Circular) for taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

Taxpayers are responsible for sending other electronic records through the portal that taxpayers choose to replace the wrong records sent to the tax authorities.

Article 14. Receipt of dossiers and return of settlement results in case taxpayers conduct electronic tax registration concurrently with business registration under the one-stop-shop mechanism

1. Submit application for enterprise registration or cooperative registration; dossiers of change of information, dossiers of business suspension, resumption of operation after temporary cessation of business, dissolution or termination of operation

Taxpayers submit dossiers to the business registration agency, the cooperative registration agency according to the provisions of the Law on Enterprises, the Law on Cooperatives, the Law on Credit Institutions and guiding documents. State management agencies shall send information about electronic tax registration dossiers to tax authorities by electronic means as prescribed in Article 35 of this Circular.

Before submitting the application for change of address information leading to the change of the direct management tax agency or the dissolution dossier to the business registration agency, the cooperative registration agency according to the provisions of the Law on Enterprises. , Law on Cooperatives, Law on Credit Institutions and guiding documents, taxpayers shall submit dossiers to tax authorities as prescribed in Article 13 of this Circular to fulfill tax obligations in accordance with Law. Tax Administration.

2. The tax authority shall process the dossier and send the results to the dossier that the tax authority must return the result (including the application for enterprise registration, registration of the cooperative; the application for registration of change of head office to the district, district, town, other province or city leading to change in tax authority; application file for dissolution of enterprise or cooperative; termination of operation of branch, representative office, business location) through the website of the General Department of Taxation to the National Information System on registration of enterprises and registration of cooperatives. In case the taxpayer has an electronic tax transaction account on the website of the General Department of Taxation, the results will be sent simultaneously to the email address of the taxpayer.

Section 3. ELECTRONIC TRANSACTIONS IN TAX DECLARATION, TAX CALCULATION, TAX PAYING NOTICE

Article 15. Registration of tax declaration obligations

1. Registration for tax declaration obligation for the first time:

a) Taxpayers shall register tax declaration obligations concurrently with tax registration and business registration in accordance with the law on tax administration, business registration and the provisions of Section 2, Chapter II of this Circular. this.

b) The tax authority shall base itself on the information on the taxpayer's tax registration/business registration dossier that has been granted a tax identification number/enterprise identification number to determine the taxpayer's tax declaration obligation, including : type of tax the taxpayer must declare, tax declaration period (month, quarter, year, each time of tax generation and finalization), time limit for submitting tax declaration dossiers, tax declaration forms; send information about tax declaration obligations to taxpayers on the website of the General Department of Taxation.

c) Taxpayers are responsible for checking information about taxpayers' tax obligations on the website of the General Department of Taxation, in case of detecting incomplete or incorrect tax declaration obligations, taxpayers adjust and supplement tax declaration obligations as prescribed at Point b, Clause 2 of this Article.

d) Taxpayers submit tax declaration dossiers according to the tax declaration obligations registered with the tax authorities and according to the provisions of the Law on Tax Administration.

dd) Tax authorities, based on information on taxpayers' tax declaration obligations, periodically urge taxpayers to declare and impose penalties for violations of tax declaration submission by taxpayers in accordance with regulations of law. Tax management Law.

2. Change information about tax declaration obligations

a) Change in the monthly or quarterly tax period:

a.1) When there is a change in information about the tax period as prescribed in Article 9 of Decree No. 126/2020/ND-CP, the taxpayer shall make a written request to change the tax period from month to quarter (according to a.01) form No. 126/DK-TDKTT as prescribed in Appendix I issued together with Decree No. 2020/5/ND-CP) and sent to the tax authority according to the provisions of Point a, Clause 4, Article 31 of this Circular at the latest. is January 01 of the year in which the quarterly tax return begins.

a.2) The tax authority shall send the Notice of receipt of electronic tax records (under form No. 01-1/TB-TTT issued together with this Circular) to the taxpayer according to the provisions of Clause 2, Article 5. This circular.

– In case the tax authority discovers that the taxpayer is not eligible for quarterly tax declaration, the tax authority shall send a document to the taxpayer according to the provisions of Point d, Clause 2, Article 9 of Decree No. 126/2020/ND- CP.

– If the taxpayer is eligible for quarterly tax declaration, the tax authority shall update information about changes in the taxpayer's tax obligation on the application system of the tax industry and the web portal of the General Department of Taxation. .

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

b) Taxpayers who adjust or supplement their tax declaration obligations (except for the case specified at Point a of this Clause) access the website of the General Department of Taxation, log in to their electronic tax transaction accounts. has been issued to update information on tax declaration obligations. The website of the General Department of Taxation automatically updates taxpayers' tax declaration obligations. The changed and supplemented information takes effect from the time the tax declaration obligation is updated.

3. Termination of tax declaration obligations

a) A taxpayer changes information about his/her tax declaration obligation, leading to the termination of his/her tax declaration obligation for a type of tax. A tax declaration form must comply with Clause 2 of this Article.

b) The tax authority automatically terminates the taxpayer's entire tax return obligation simultaneously with the taxpayer's legal status on the tax registration, business registration application system and sends information to the taxpayer. tax on the website of the General Department of Taxation.

Article 16. Electronic tax declaration

1. Taxpayers make and send tax declaration dossiers:

a) Taxpayers make electronic tax declarations (including additional declarations, send an explanation of additional information and documents of the tax declaration dossiers) by one of the methods specified in Clause 5, Article 4 of Circular No. this.

b) In case the tax declaration dossier includes documents as prescribed by law, but the taxpayer cannot send it electronically, the taxpayer shall pay it directly at the tax office or send it by registered mail to tax authorities.

c) The taxpayer has submitted an electronic tax return but the tax authority has notified that it does not accept the taxpayer's tax return and the taxpayer does not return the tax return or has returned the tax return. but is still not accepted by the tax authority to be determined as not filing a tax return.

2. Tax authorities receive tax declaration dossiers of taxpayers

a) The web portal of the General Department of Taxation sends the Notice of receipt of electronic tax declaration dossiers (under form No. 01-1/TB-TTT issued together with this Circular) to taxpayers according to the provisions of Clause 2 of this Article. 5 Article 15 of this Circular within XNUMX minutes from the date of receipt of the taxpayer's electronic tax return.

b) Within 01 (one) working day from the date stated on the notice of receipt and submission of electronic tax declaration dossiers, the tax authority shall send a Notice of acceptance/disapproval of electronic tax declaration dossiers (under form No. 01-2/TB-TTT attached to this Circular) to taxpayers as prescribed in Clause 2, Article 5 of this Circular.

b.1) In case of accepting electronic tax declaration dossiers, the tax authority shall send a Notice of acceptance of electronic tax declaration dossiers (made according to form No. 01-2/TB-TTD attached to this Circular) to the taxpayer. pay tax as prescribed in Clause 2, Article 5 of this Circular.

b.2) If the tax return is not accepted, the tax authority shall send a Notice of disapproval of the electronic tax return (under form No. 01-2/TB-TTT attached to this Circular) to the taxpayer. pay tax as prescribed in Clause 2, Article 5 of this Circular, clearly stating the reason.

c) Particularly for tax declaration dossiers including accompanying documents submitted directly or by post, the tax authority shall immediately compare the paper documents with those received through the website of the General Department of Taxation. Department of Taxation.

No later than 01 (one) working day from the date of receipt of complete documents enclosed with regulations, the tax authority shall send a Notice of acceptance/disapproval of electronic tax declaration dossiers (made according to form No. 01- 2/TB-TTT attached to this Circular) under the provisions of Point b of this Clause to taxpayers specified in Clause 2, Article 5 of this Circular.

Article 17. Handling of tax declaration dossiers

1. The portal of the General Department of Taxation updates the taxpayer's tax declaration dossiers received electronically in accordance with the Law on Tax Administration and guiding documents into the application system. Tax administration of the tax industry and tax authorities directly managing taxpayers, tax authorities managing revenue is responsible for handling taxpayers' tax returns.

In case it is discovered that the taxpayer's tax return is not under the tax authority's responsibility for handling, the tax authority shall send a notice to the taxpayer to adjust the information on the tax return.

In the course of processing the dossier, there is still a lack of information to be explained and supplemented with information and documents, the tax authority shall send a Notice of request for explanation and supplement of information and documents (under form No. 01/TB-BSTT- Taxpayers promulgate together with Decree No. 126/2020/ND-CP) to taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

The portal of the General Department of Taxation receives the explanation, additional information and documents sent by the taxpayer by electronic means as prescribed in Clause 2, Article 16 of this Circular.

2. Returning results of settlement of tax declaration dossiers

a) The tax authority shall account the payable tax amount of the taxpayer according to the number of taxpayers who declare and return the Notice of acceptance of electronic tax declaration dossiers (made according to form No. 01-2/TB-TTT issued together with this Circular). this Circular), except for the case specified at Point b of this Clause.

b) The tax authority calculates tax, issues a notice of tax payment according to the form specified in Decree No. 126/2020/ND-CP, and sends a notice of tax payment to the taxpayer according to the provisions of Clause 2, Article 5 of this Circular. .

c) Particularly for electronic registration fee declaration dossiers of assets (except for assets being houses and land): after 30 days from the date of notice of payment of registration fee if the taxpayer fails to pay registration fee according to regulations, the notice of payment of registration fee and related registration fee declaration dossiers are no longer valid and will be destroyed.

Article 18. Receipt and return of settlement results, for cases where the tax administration agency calculates tax, pays tax notice according to the financial obligation determination dossier sent by the competent state management agency by means of payment. electronic mode according to the one-stop-shop mechanism

1. Taxpayers shall submit tax declaration dossiers together with documents on determination of financial obligations to competent state management agencies in accordance with law. State management agencies send information determining financial obligations to tax authorities by electronic means as prescribed in Article 36 of this Circular.

2. Tax authorities shall calculate tax and send tax payment notices via the website of the General Department of Taxation to the web portal of the receiving agency. In case the taxpayer has an electronic tax transaction account on the website of the General Department of Taxation, the notice of tax payment is sent simultaneously to the email address of the taxpayer. The dossier-receiving agency under the one-stop-shop mechanism is responsible for sending the notice of tax payment to the taxpayer for taxpayers to know and implement.

3. Past the time limit for payment of money stated in the notice of financial obligations of the tax authority, the tax authority shall compile a list of dossiers of taxpayers who have not yet fulfilled their financial obligations into the state budget and transmit it to the competent state agency. and receive review results from competent state agencies through the website of the General Department of Taxation to monitor the financial obligations of taxpayers in accordance with the law.

Article 19. Notice of non-submission of tax declaration dossiers

1. The tax authority shall send a notice urging the submission of tax declaration dossiers (made according to form No. 06/TB-TTT issued together with this Circular) to the taxpayer as prescribed in Clause 2, Article 5 of this Circular within the time limit. 05 (five) working days from the end of the deadline for filing tax returns, or the end of the extension for filing tax returns, or from the expiration of the deadline for explaining and supplementing documents as notified by the tax authority. tax authorities but taxpayers have not submitted tax declaration dossiers, have not explained, supplemented information and documents according to the notices of tax authorities.

2. After 10 (ten) working days from the end of the deadline for submitting the tax return, or the end of the extension of the time limit for submitting the tax return, or from the expiration of the deadline for explaining and supplementing the dossier according to regulations. notice of the tax authority, if the taxpayer has not yet submitted the tax return, the tax authority shall send a notice urging the submission of the second tax return (under the form No. 2/TB-TTD attached to this Circular). to taxpayers as prescribed in Clause 06, Article 2 of this Circular. Simultaneously, the tax authority shall send notices urging taxpayers to submit tax declaration dossiers by post to the head office address or tax notice receiving address registered by the taxpayer.

3. After 05 (five) working days from the time on which the Portal of the General Department of Taxation sends the Notice urging the submission of the second tax return (under the form No. 2/TB-TTT issued together with the Circular). this), if the taxpayer continues to not submit the tax return, the tax authority shall verify the taxpayer's operation status at the registered address with the business registration office or the tax authority to do so. comply with tax administration regulations.

Section 4. ELECTRONIC TRANSACTIONS IN TAX PAYMENT

Article 20. Electronic tax payment through the web portal of the General Department of Taxation/the portal of the competent state agency/the portal of the organization providing the T-VAN service.

1. Taxpayers shall make electronic state budget payment documents according to the provisions of Point a, Clause 5, Article 4 of this Circular.

a) The taxpayer chooses payment information provided by the electronic portal that the taxpayer chooses to make state budget payment documents provided in Article 38 of this Circular to make state budget payment documents; Taxpayers are only allowed to edit tax payment amount information. Taxpayers check information on state budget payment receipts, sign electronically and send them to tax authorities as prescribed at Point a, Clause 5, Article 4 of this Circular.

b) For the payment without information on the Portal that the taxpayer chooses to make the state budget payment receipt, the taxpayer shall fill out all information on the state budget payment receipt, sign it electronically and send it to the agency. tax as prescribed at Point a, Clause 5, Article 4 of this Circular.

2. The web portal of the General Department of Taxation receives and checks information on state budget payment receipts and sends a notice (made according to form No. 01-1/TB-TTT issued together with this Circular) to taxpayers to notify receipt of the taxpayer's state budget payment receipt or notify the reason for not receiving the state budget payment receipt within 15 minutes from the date of receipt of the taxpayer's electronic state budget payment receipt.

3. Process state budget payment documents at the web portal that taxpayers choose to make state budget payment documents.

a) In case state budget payment documents are received, the portal that taxpayers choose to make state budget payment documents will automatically generate a "reference number" of the state budget payment document and update it in the next notice. receive state budget payment documents and send them to taxpayers.

"Reference number" on the state budget payment receipt is a sequence of digital characters automatically generated on the application system of the unit where the taxpayer creates the state budget payment document to circulate through banks/service providers. payment intermediary to the State Treasury. The "reference number" is unique nationwide for each taxpayer's state budget payment document, consisting of 20 characters, of which the first 4 characters are the code of the unit where the taxpayer makes the payment. prepare a state budget payment receipt provided by the General Department of Taxation to the unit connected to the Portal of the General Department of Taxation, the next 4 characters are the year of making the state budget payment receipt, the next 10 characters are the increasing number of self system of units, the last 2 characters are symbols of the form of making documents for payment to the state budget.

b) The website of the General Department of Taxation transmits information according to the state budget payment documents (including: Debit account; amount paid to the state budget; state treasury where the revenue is received; reference number) to banks or organizations payment intermediary service provider from which the taxpayer has chosen to deduct the account.

c) The electronic portal of the General Department of Taxation receives notices on the handling of information on successful/unsuccessful tax payment receipts (made according to form No. 05/TB-TTD attached to this Circular) and the receipt of payment to the state budget has been digitally signed by the bank or intermediary payment organization (if any) and sent to the taxpayer according to the provisions of Clause 2, Article 5 of this Circular.

4. Banks or intermediary payment service providers that have joined the connection with the Portal of the General Department of Taxation where the taxpayer chooses to deduct the account when receiving the taxpayer's state budget payment receipt transmitted by the web portal of the General Department of Taxation:

a) Check the conditions for debiting the taxpayer's account. Within 05 minutes after receiving information about documents for payment to the state budget transmitted by the website of the General Department of Taxation, a bank or an intermediary payment service provider shall:

a.1) In case the taxpayer's account is not eligible for debt deduction, the bank or intermediary payment service provider shall notify the unsuccessful tax payment (form No. 05/TB-TTT). promulgated together with this Circular) to the web portal of the General Department of Taxation to send to taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

a.2) In case the state budget payment documents are eligible for debt deduction, the bank or intermediary payment service provider shall debit the taxpayer's account according to the information on state budget payment provided by the portal. transmitted to and electronically signed by the General Department of Taxation on state budget payment receipts. The bank or organization providing intermediary payment services shall send a notice of successful electronic tax payment (using form No. 05/TB-TTT issued together with this Circular) and enclosed with the receipt of payment to the State budget. digitally signed by banks or payment intermediary organizations (if any) to the website of the General Department of Taxation to send to taxpayers as prescribed in Clause 2, Article 5 of this Circular.

b) Transfer money and transmit information about payment documents to the State budget (including: Account for debiting; amount to be paid to the State budget; State treasury where state budget revenue is received; date of deduction from the account of the taxpayer or the payer on behalf of the taxpayer; Reference number refer) to the bank where the State Treasury opens an account to comply with regulations on coordination in state budget collection as prescribed in Article 38 of this Circular.

Article 21. Electronic tax payment through electronic transaction channels of banks or payment intermediary service providers.

1. Taxpayers access the Information Exchange Portal of the Bank or an intermediary payment service provider; or Website of the General Department of Taxation; or The portal of a competent state agency that chooses to pay tax through the electronic transaction channel of a bank or an intermediary payment service provider and prepares documents for payment to the state budget according to the form of banks or payment intermediary service providers where taxpayers pay the state budget, in which there is sufficient information on the payment slip to the state budget (under form C1-02/NS issued together with Decree No. 11 2020/ND-CP).

In case a bank or an intermediary payment service provider provides electronic tax payment services by other electronic payment methods according to the regulations of the State bank of Vietnam and regulations on tax collection coordination With the state budget and the tax authority, the bank or the organization providing intermediary payment services is responsible for making a receipt for payment to the state budget on behalf of the taxpayer on the basis of information provided by the tax authority as prescribed in Article 38 of this Circular. this.

2. Receipt and processing of electronic state budget payment documents of banks or intermediary payment service providers shall comply with regulations of banks or payment intermediary service providers and perform Some specifics are as follows:

a) For electronic transaction channels of banks or intermediary payment service providers that have joined the connection with the web portal of the General Department of Taxation.

For state budget payment documents that are eligible for debiting the account at the request of the taxpayer, the application system of the bank or the intermediary payment service provider automatically generates a "reference number" of the document. pay the state budget according to the provisions of Point a, Clause 3, Article 20 of this Circular and perform:

a.1) Money transfer and information according to state budget payment documents (including: Debit account; state budget payment amount; State treasury where the revenue is received; Reference number; date of deduction from the taxpayer's or taxpayer's account pay instead) to the bank where the State Treasury opens an account to comply with regulations on coordination of state budget collection.

a.2) Fully transmit information according to the state budget payment documents prepared by taxpayers to the website of the General Department of Taxation.

b) For electronic transaction channels of banks or intermediary payment service providers that have not yet joined the portal of the General Department of Taxation.

For state budget payment documents that are eligible for debiting the account at the request of the taxpayer, the application system of the bank or the intermediary payment service provider automatically generates a "reference number" of the document. Transactions according to the structure specified at Point a, Clause 3, Article 20 of this Circular and perform:

b.1) Transfer money, reference number and complete information of transaction documents to the state budget to the bank where the State Treasury opens an account.

b.2) The bank where the State Treasury opens an account shall transmit all information on transaction documents for payment to the State budget to the website of the General Department of Taxation.

Article 22. Receipt and processing of state budget collection and payment information at tax offices

1. Tax authorities shall transfer information about state budget collection and payment from the State Treasury according to the regulations in the Regulation on electronic state budget collection and refund information transmission between tax authorities and the State Treasury to account the budget revenues and amounts. paid by the taxpayer.

2. In case the tax authority discovers that there is an error in the state budget collection and payment information, the tax authority shall:

a) Make a written request for adjustment of state budget revenues electronically (under form C1-07a/NS or C1-07b/NS issued together with the Circular of the Minister of Finance guiding the state budget accounting regime and professional activities of the State Treasury) shall be sent to the State Treasury for adjustment.

b) After the State Treasury has adjusted at the request, the tax authority shall notify the taxpayer of the adjustment of state budget collection and payment information and send it to the taxpayer according to the provisions of Clause 2, Article 5 of this Circular.

Article 23. Issuance of vouchers for payment to the state budget for restoration

In case the taxpayer has requested the issuance of a reinstated state budget payment document, the bank/organization providing intermediary payment services/the State Treasury where the taxpayer has deducted the account shall issue the restored state budget payment receipt or a copy documents for payment to the state budget according to the provisions of Decree No. 11/2020/ND-CP, specifically:

1. The bank/organization providing intermediary payment services/State Treasury where the taxpayer has made the transaction to deduct money from the taxpayer's account to pay into the state budget is responsible for issuing the payment receipt to the state budget for restoration to the taxpayer. taxpayers.

2. Procedures for issuance of payment receipts to the state budget for reinstatement shall comply with regulations of the bank/intermediary payment service provider/State Treasury where taxpayers make payments to the state budget.

3. The recovery document has the same legal validity as the original electronic document. For the recovery document, it must contain all information according to the original electronic document and have the date of issue of the recovery document, signature, name of the representative, stamp of the bank/central service provider. payment period/State Treasury issues documents for payment to the state budget for restoration according to regulations.

Article 24. Certification of fulfillment of tax obligations

1. Prepare and send a written request for certification of the fulfillment of tax obligations to the state budget

The taxpayer shall make and send a written request for certification of the fulfillment of tax obligations to the state budget according to the provisions of Point a, Clause 5, Article 4 of this Circular.

2. Notice of receipt of written request for certification of the fulfillment of tax obligations to the state budget

Within 15 minutes after receiving the taxpayer's written request for confirmation of the fulfillment of tax obligations with the state budget electronically, the website of the General Department of Taxation shall send a Notice of receipt of the request for certification. the fulfillment of tax obligations with the state budget electronically (under the form No. 01-1/TB-TTT issued together with this Circular) for taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

3. Processing and returning the results of the request for certification of the fulfillment of tax obligations

a) Handling requests for certification of the fulfillment of tax obligations:

a.1) Within 05 (five) working days from the date of sending the Notice of receipt of the written request for confirmation of the fulfillment of tax obligations to the state budget electronically, the tax authority shall send a Notice of acceptance/disapproval receive a written request for certification of the fulfillment of tax obligations with the state budget electronically (under form No. 01-2/TB-TTT issued together with this Circular) to taxpayers according to the provisions of Clause 2, Article 5 of this Circular. this.

a.2) The tax authority is responsible for processing the taxpayer's request for certification of the fulfillment of the electronic tax obligation in accordance with the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration and sending it to the taxpayer. a written certification of the fulfillment of tax obligations for the taxpayer as prescribed in Clause 2, Article 5 of this Circular.

a.3) In the process of processing the application file for certification of the fulfillment of the electronic tax obligation, if there is insufficient information to be explained or supplemented, the tax authority shall send a Notice of explanation and supplementation of information. documents (under form No. 01/TB-BSTT-NNT issued together with Decree No. 126/2020/ND-CP) for taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

The portal of the General Department of Taxation receives the taxpayer's written explanation, additional information and documents for the application for certification of the fulfillment of the electronic tax obligation received by electronic method. death.

b) Return the result of settlement of the request for certification of the fulfillment of tax obligations

Tax authorities shall send the results of certification of the fulfillment of tax obligations to taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

Article 25. Compiling, sending and returning the results of processing the taxpayer's electronic tax payment information investigation dossier

1. Prepare and send electronic inspection request file

Taxpayers compile and send electronic trace requests according to the provisions of Point a, Clause 5, Article 4 of this Circular.

2. Notice of receipt of application for tracing

No later than 15 minutes after receiving the taxpayer's application for electronic tracing, the electronic portal of the General Department of Taxation shall send a Notice of receipt of the application for electronic investigation (under the form No. 01- 1/TB-TTT attached to this Circular) to taxpayers as prescribed in Clause 2, Article 5 of this Circular.

3. Handling and notifying the results of settlement of the application for tracing:

a) Processing the application for tracing:

a.1) Within 01 (one) working day from the date of sending the Notice of receipt of the electronic tracing request, the tax authority shall send a Notice of acceptance/disapproval of the electronic tracing request. death (under form No. 01-2/TB-TTT issued together with this Circular) to taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

a.2) Tax authorities are responsible for processing taxpayers' electronic trace requests according to the provisions of the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration.

a.3) In the course of processing the application for electronic tracing, which lacks information to be explained or supplemented with documents, the tax authority shall send a Notice of explanation and supplementation of information and documents (under the form No. 01/TB-BSTT-NNT promulgated together with Decree No. 126/2020/ND-CP) for taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

The portal of the General Department of Taxation receives the taxpayer's written explanation, additional information and documents for the application for tracing that has been received electronically.

b) Returning results of settlement of application for tracing:

The tax authority shall send the result of settlement of the application for tracing (an adjustment or non-adjustment notice) to the taxpayer according to the provisions of Clause 2, Article 5 of this Circular.

c) After the tax authority notifies the results of the settlement of the taxpayer's application for tracing, the taxpayer shall update the results of the investigation according to the notice to continue performing tax obligations as prescribed. .

The processed trace number has been updated by the tax authority on the tax management application and the website of the General Department of Taxation to serve the search.

Article 26. Receipt and payment of results of clearing of overpaid tax, late payment interest and fine (hereinafter referred to as overpaid amount)

1. Prepare and send a written request for overpayment

a) The taxpayer shall make and send a written request for handling of the overpaid amount as prescribed at Point a, Clause 5, Article 4 of this Circular.

b) Notice of receipt of the written request to handle the overpaid amount to offset the arising debt or revenue.

No later than 15 minutes after receiving the taxpayer's written request to handle the electronic overpayment, the General Department of Taxation's web portal shall send a Notice of receipt of the written request for handling the electronic overpayment. according to form No. 01-1/TB-TTT issued together with this Circular) to taxpayers as prescribed in Clause 2, Article 5 of this Circular.

2. Notify the results of clearing the overpaid amount with the arising debt or revenue at the request of the taxpayer

a) The tax authority is responsible for processing the taxpayer's written request to handle the electronic overpayment to offset the arising debt or revenue in accordance with the Law on Tax Administration and guiding documents. implement the Law on Tax Administration and send handling results as prescribed in Clause 2, Article 5 of this Circular.

b) Within 03 (three) working days from the date of sending the Notice of receipt of the written request for settlement of the electronic overpayment, the tax authority shall send a Notice of acceptance/disapproval of the written request for handling. electronic overpayment (under form No. 01-2/TB-TTT issued together with this Circular) to taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

c) In the process of processing the written request for handling the overpaid amount to make up for the debt, the arising revenue still lacks information to be explained and supplemented, the tax authority shall send a notice of explanation and supplementation. supplement information and documents (under form No. 01/TB-BSTT-NNT issued together with Decree No. 126/2020/ND-CP) for taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

The web portal of the General Department of Taxation receives the taxpayer's written explanation, additional information and documents for the written request for handling of the overpaid amount to offset the incurred debt or revenue. received by electronic means.

d) Return the settlement result of the written request for handling the overpaid amount:

The tax authority shall send the result of settlement of the written request for handling of the overpaid amount to the taxpayer according to the provisions of Clause 2, Article 5 of this Circular.

dd) After the tax authority notifies the result of clearing the overpaid amount with the debt or arising revenue at the request of the taxpayer, the taxpayer shall update the clearing result according to the notice.

The processed clearing number is updated by the tax authority on the tax management application system and the website of the General Department of Taxation to serve the search.

Section 5. ELECTRONIC TRANSACTIONS IN TAX REFUND

Article 27. Receipt of electronic tax refund application dossiers

1. Taxpayers make and send tax refund applications to tax offices as follows:

a) If the application for tax refund is a written request for tax refund and accompanying documents, the taxpayer shall make and send a tax refund request to the tax authority as prescribed at Point a, Clause 5. Article 4 of this Circular.

b) In case the taxpayer requests tax refund on the tax return and does not have to send a written request for tax refund, the preparation and sending of the electronic tax refund dossier is done simultaneously with the preparation and sending of the tax refund dossier. electronic tax as prescribed in Article 16 of this Circular.

2. Notice of receipt of electronic tax refund dossiers

a) If the application file for tax refund is a written request for tax refund and enclosed documents:

Within 15 minutes after receiving the electronic tax refund dossier from the taxpayer, the website of the General Department of Taxation shall send a Notice of receipt of the electronic tax refund dossier (under the form No. issued together with the Circular of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration No. 01/38/QH2019) for taxpayers according to the provisions of Clause 14, Article 2 of this Circular.

b) In case the taxpayer requests a tax refund on the tax return:

The website of the General Department of Taxation receives tax declaration dossiers according to the provisions of Article 16 of this Circular. Immediately after sending the Notice of Acceptance of Electronic Tax Returns, the Portal of the General Department of Taxation shall send a Notice of Receipt of Electronic Tax Refund dossiers (under the form No. 01/TB-HT attached to the Circular). of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration No. 38/2019/QH14) for taxpayers by electronic means.

Article 28. Processing and returning results of settlement of electronic tax refund dossiers

1. Processing tax refund dossiers:

a) Notice of acceptance of electronic tax refund dossiers

a.1) If the application for tax refund is a written request for tax refund and enclosed documents:

Within 03 (three) working days from the date stated on the Notice of receipt and submission of electronic tax refund dossiers, the tax authority shall send a Notice of acceptance/disapproval of electronic tax refund dossiers (using form No. /TB-HT promulgated together with the Circular of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration No. 02/38/QH2019) for taxpayers according to the provisions of Clause 14, Article 2 of this Circular .

a.2) In case the taxpayer requests a tax refund on the tax return:

The portal of the General Department of Taxation sends the Notice of acceptance/disapproval of the electronic tax return as prescribed in Article 16 of this Circular and the Notice of acceptance/disapproval of the electronic tax refund dossier. comply with the provisions of point a.1 of this clause.

b) The time limit for processing tax refund dossiers according to regulations is counted from the date written on the Notice of acceptance of electronic tax refund dossiers (under form No. 02/TB-HT issued together with the Circular of the Minister of Finance). guiding the implementation of a number of articles of the Law on Tax Administration No. 38/2019/QH14).

c) The tax authority is responsible for processing the taxpayer's request for tax refund electronically received in accordance with the Law on Tax Administration and guiding documents on the implementation of the Law on Tax Administration.

d) In the process of processing tax refund dossiers, if there is still missing information that needs explanation or additional documents, the tax authority shall send a Notice of explanation and supplement of information and documents (under form No. 01/TB-BSTT- The taxpayers promulgate together with Decree No. 126/2020/ND-CP) to taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

In case the taxpayer has explained and supplemented information and documents but cannot prove that the declared tax amount is correct or beyond the time limit requested by the tax authority but fails to explain or supplement the tax refund dossier, the The tax authority shall send a Notice on the transfer of tax refund dossiers to inspection first, tax refund later according to the form promulgated together with the Circular of the Minister of Finance guiding the implementation of a number of articles of the Law on Tax Administration No. 38/ 2019/QH14 for taxpayers as prescribed in Clause 2, Article 5 of this Circular.

The website of the General Department of Taxation receives the taxpayer's written explanation, additional information, documents or request for cancellation of the tax refund application, for the received tax refund application. by electronic means.

2. Returning the results of settlement of tax refund dossiers:

The tax authority sends the results of settlement of received tax refund dossiers by electronic method (which are the notices and decisions related to the tax refund process, the results of tax refund settlement of the tax authorities) to taxpayers as prescribed in Clause 2, Article 5 of this Circular.

3. Transmitting and receiving information on state budget return to the State Treasury and accounting for state budget refund:

a) Immediately after the Order on refund of state budget revenues or Order on refund and clearing of state budget revenues is issued, the tax authority shall send an order to refund state budget revenues or an order to return and offset state budget revenues to the State Treasury by method: electronic.

b) The State Treasury shall perform the refund accounting, clearing the state budget revenues and paying tax refunds to taxpayers according to the information provided by the tax authorities in accordance with current regulations.

c) The transmission and receipt of information on accounting for refund and clearing of state budget revenues between tax authorities and the State Treasury shall comply with current regulations on information exchange between the State Treasury and tax authorities.

d) In case the tax authority and the State Treasury have not yet transmitted and received refund information in the electronic form, the tax authority shall send the paper documents to the State Treasury of the same level so that the State Treasury can reimburse the taxpayer.

Section 6. ELECTRONIC TRANSACTIONS IN TAX Exemption

Article 29. Receipt and return of results of settlement of electronic tax exemption or reduction applications sent directly to tax authorities

1. Taxpayers make and send tax exemption or reduction requests to tax authorities as follows:

a) If the application file for tax exemption or reduction is a written request for tax exemption or reduction and attached documents, the taxpayer shall make and send a tax exemption or reduction dossier to the tax authority as prescribed in Clause 5 of this Article. Point a, Clause 4, Article XNUMX of this Circular.

b) In case the taxpayer requests tax exemption or reduction on the tax return and is not required to submit a written request for exemption or reduction, the preparation and sending of the electronic tax exemption or reduction dossier is carried out concurrently with the tax exemption and reduction application. prepare and send electronic tax declaration dossiers as prescribed in Article 16 of this Circular.

2. Notice of receipt of electronic tax exemption or reduction dossiers

a) If the application file for tax exemption or reduction is a written request for tax exemption or reduction and enclosed documents:

No later than 15 minutes after receiving the taxpayer's electronic tax exemption or reduction dossier, the General Department of Taxation's web portal shall send a Notice of receipt of electronic tax exemption or reduction dossiers (under form No. 01) -1/TB-TTT attached to this Circular) to taxpayers as prescribed in Clause 2, Article 5 of this Circular.

b) In case the taxpayer requests tax exemption or reduction and is a tax declaration dossier:

The website of the General Department of Taxation receives tax declaration dossiers according to the provisions of Article 16 of this Circular. Immediately after sending the Notice of acceptance of electronic tax declaration dossiers, the website of the General Department of Taxation shall send the Notice of receipt of electronic tax exemption or reduction dossiers (under form No. 01-1/TB-TTT issued by the General Department of Taxation). attached to this Circular) to taxpayers by electronic means.

3. Processing tax exemption and reduction dossiers

a) Notice of acceptance of tax exemption or reduction dossiers

a.1) In case the application for tax exemption or reduction is a written request for tax exemption or reduction and the attached documents:

Within 03 (three) working days from the date indicated on the Notice of receipt and submission of electronic tax exemption or reduction dossiers, the tax authority shall send a Notice of acceptance/disapproval of tax exemption or reduction dossiers. electronically (under form No. 01-2/TB-TTT issued together with this Circular) to taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

a.2) In case a taxpayer requests tax exemption or reduction and is also a tax return:

The portal of the General Department of Taxation sends the Notice of acceptance/disapproval of electronic tax declaration dossiers according to the provisions of Article 16 of this Circular and the Notice of acceptance/disapproval of electronic tax exemption or reduction dossiers. shall comply with the provisions of point a.1 of this clause.

b) The time limit for processing electronic tax exemption or reduction dossiers is counted from the date written on the Notice of acceptance of electronic tax exemption or reduction dossiers (under form No. 01-2/TB-TTD attached to this Circular). ).

c) The tax authority is responsible for processing the taxpayer's application for tax exemption or reduction electronically received according to the provisions of the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration. .

d) In the process of processing tax exemption and reduction dossiers, if there is still lack of information to be explained or supplemented with documents, the tax authority shall send a Notice of explanation, supplementing information and documents (under form No. 01/TB- BSTT-NNT promulgated together with Decree No. 126/2020/ND-CP) for taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

The electronic portal of the General Department of Taxation receives documents explaining, supplementing information and documents from the taxpayer for the application for exemption or reduction that has been received electronically.

4. Returning results of settlement of electronic tax exemption and reduction dossiers

Tax authorities shall send the results of settlement of tax exemption and reduction dossiers received by taxpayers by electronic method (which are notices and decisions related to the process of settlement of tax exemption or reduction, results of settlement of tax exemption and reduction). tax exemption or reduction) for taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

Article 30. Receipt of dossiers and return of settlement results to taxpayers applying for electronic tax exemption or reduction concurrently with administrative procedures transferred by competent state management agencies by electronic method under the one-stop-shop mechanism

1. Submit application for tax exemption or reduction electronically

Taxpayers shall submit tax exemption and reduction dossiers together with their financial obligation determination dossiers to competent state management agencies in accordance with law. The state management agency shall send the taxpayer's application for tax exemption or reduction together with information on determining financial obligations to the tax authority by electronic means as prescribed in Article 37 of this Circular.

2. Tax authorities that handle tax exemption or reduction dossiers shall send the results of settlement of tax exemption and reduction dossiers (meaning notices and decisions related to the process of settlement of tax exemption or reduction, settlement results. tax exemption or reduction of the tax authority (for taxpayers' application for tax exemption or reduction) via the website of the General Department of Taxation to the portal of the receiving agency. In case taxpayers have an electronic tax transaction account on the website of the General Department of Taxation, the results of settlement of tax exemption and reduction dossiers are sent simultaneously to the taxpayer's email address.

The dossier-receiving agency under the one-stop-shop mechanism is responsible for sending the results of settlement of tax exemption or reduction dossiers to taxpayers for taxpayers to know and implement.

Section 7. ELECTRONIC TRANSACTIONS IN TAX Debt MANAGEMENT AND TAX DEFINITION

Article 31. Electronic transactions in debt management and tax debt enforcement

1. Receive and return results of handling of late payment interest exemption dossiers; no late payment interest; debt freeze; write off tax arrears, late payment interest, fines; tax payment extension; payment of tax debt in installments (hereinafter referred to as debt settlement documents)

a) Prepare and send debt settlement documents electronically

Taxpayers shall prepare and send electronic debt settlement dossiers to tax authorities according to the provisions of Point a, Clause 5, Article 4 of this Circular (for paper documents that need to be converted into electronic documents as prescribed in Clause 165 of this Article). Decree No. 2018/XNUMX/ND-CP).

b) Receipt of electronic debt settlement documents

Within 15 minutes after receiving the taxpayer's debt settlement dossier, the General Department of Taxation's web portal shall send a Notice of receipt of electronic debt settlement dossiers (under form No. 01-1/TB- TDT issued together with this Circular) for taxpayers.

c) Process and return the results of settlement of electronic debt settlement documents

c.1) Notice of acceptance of electronic debt settlement documents

Within 03 (three) working days or 10 (ten) working days (for tax debt, late payment interest, fines) arrears from the date written on the Notice of receipt and submission of debt settlement dossiers , the tax authority sends a Notice of acceptance/disapproval of the electronic debt settlement dossier (under form No. 01-2/TB-TTT issued together with this Circular) to the taxpayer according to the provisions of Clause 2 of this Article. 5 of this Circular.

c.2) The time limit for settlement of debt settlement dossiers according to regulations is counted from the date written on the Notice of acceptance of electronic debt settlement dossiers (under form No. 01-2/TB-TTT issued together with the Circular). this).

c.3) Tax authorities are responsible for handling the debt settlement dossiers of taxpayers that have been received electronically in accordance with the provisions of the Tax Administration Law and guiding documents on the implementation of the Law on Tax administration.

c.4) During the course of settlement of the taxpayer's debt settlement dossier, if there is still missing information that needs explanation and additional documents, the tax authority shall send a notice of explanation, supplementing information and documents (made according to the form No. No. 01/TB-BSTT-NNT promulgated together with Decree No. 126/2020/ND-CP) for taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

The web portal of the General Department of Taxation receives documents explaining, supplementing information and documents from the taxpayer for the debt settlement dossier of the taxpayer already received by electronic method.

c.5) Returning results of settlement of electronic debt settlement documents

The tax authority sends the results of settlement of received debt settlement dossiers electronically (which are notices and decisions related to the process of settlement of debt settlement dossiers, results of settlement of debt settlement dossiers). debts of tax authorities) to taxpayers as prescribed in Clause 2, Article 5 of this Circular.

2. Electronic transactions for notices, decisions and other electronic documents in debt management and tax debt enforcement

Notices, decisions and other electronic documents in debt management and tax debt enforcement sent by tax authorities to taxpayers shall comply with the provisions of Clause 2, Article 5 of this Circular (for paper documents need to be converted into electronic documents according to the provisions of Decree No. 165/2018/ND-CP).

3. Check and adjust information on notices, decisions and documents of tax authorities in debt management and tax debt enforcement

a) In case the taxpayer discovers that the information on the notices, decisions or electronic documents in debt management and enforcement of tax debts of the tax authorities is different from the monitoring information of the taxpayer, taxpayers shall make and send dossiers of request for electronic tracing according to the provisions of Point a, Clause 5, Article 4 of this Circular.

b) Within 15 minutes after receiving the taxpayer's application for electronic tracing, the website of the General Department of Taxation shall send a Notice of receipt of the application for electronic trace (form No. 01-1/TB-TTT attached to this Circular) to taxpayers as prescribed in Clause 2, Article 5 of this Circular.

c) Within 01 (one) working day from the date of sending the Notice of receipt of the application for electronic tracing, the tax authority shall send a Notice of acceptance/disapproval of the application for electronic tracing ( according to form No. 01-2/TB-TTT issued together with this Circular) to taxpayers as prescribed in Clause 2, Article 5 of this Circular.

d) Tax authorities are responsible for handling taxpayers' electronic trace requests according to the provisions of the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration.

In the process of processing the application for electronic tracing, which lacks information to be explained or supplemented with documents, the tax authority shall send a Notice of explanation and supplementation of information and documents (under form No. 01/TB- BSTT-NNT promulgated together with Decree No. 126/2020/ND-CP) for taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

The portal of the General Department of Taxation receives the taxpayer's written explanation, additional information and documents for the application for tracing that has been received electronically.

dd) The tax authority sends the results of the settlement of the taxpayer's investigation dossier (notification of adjustment or non-adjustment) to the taxpayer according to the provisions of Clause 2, Article 5 of this Circular.

e) After the tax authority notifies the results of the settlement of the taxpayer's application for tracing, the taxpayer shall update the results of the investigation according to the notice to continue performing tax obligations as prescribed. .

The processed trace number has been updated by the tax authority on the tax management application system and the website of the General Department of Taxation to serve the search.

Section 8. E-TRANSACTIONS IN ADMINISTRATIVE HANDLING

Article 32. Handling of administrative violations in tax transactions by electronic means

1. Tax authorities make and send records of administrative violations on penalties for tax administrative violations by electronic means:

a) Regarding tax registration: Taxpayers commit violations against the tax registration deadline; deadline for notification of change in tax registration information; the deadline for notification of TIN deactivation, the tax authority shall base on the filing date as prescribed at Point b, Clause 1, Article 8 of this Circular which is written on the notice of receipt of the tax registration dossier/receipt. application for change of tax registration information / application for registration of invalidation of a tax identification number (made according to form No. 01-1/TB-TTT issued together with this Circular) and the time limit specified in the Law on Management tax and documents guiding the implementation of the Law on Tax Administration to determine the number of days of late submission of dossiers and make a record of administrative violations on sanctioning of tax-related violations and send it to taxpayers according to the provisions of Clause 2 of this Article. 5 of this Circular.

b) Regarding tax declaration: When a taxpayer commits a violation of late submission of tax declaration dossiers, the tax authority shall base on the time of certifying the submission of electronic tax declaration dossiers as prescribed at Point b, Clause 1, Article 8 of this Circular. This information is recorded on the Notice of receipt of electronic tax declaration dossiers sent by the tax authorities to the taxpayers according to the provisions of Clause 2, Article 5 of this Circular (under form No. 01-1/TB-TTT issued together with this Circular). this Circular) if the tax declaration dossier is accepted by the tax authority in the notice of acceptance of electronic records sent by the tax authority to the taxpayer (under form No. 01-2/TB-TTT issued together with the Circular No. this) to determine the number of days of late filing and make a record of administrative violations on sanctioning of tax-related violations and send it to taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

2. Taxpayers receive and explain records of administrative violations on penalties for tax-related administrative violations by electronic means from tax authorities:

a) Taxpayers are responsible for receiving the minutes of administrative violations on penalties for administrative violations of tax electronically sent by tax authorities to taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

b) Within 05 days from the date of making the minutes of sanctioning administrative violations of tax by the tax authorities and sent by the tax authorities to the taxpayers according to the provisions of Clause 2, Article 5 of this Circular; the taxpayer may additionally explain the contents stated in the Minutes on sanctioning of administrative violations of tax and send it to the tax authority according to the provisions of Clause 5, Article 4 of this Circular; or send a written explanation of additional information and documents in paper to the tax authority directly managing it; In case the taxpayer makes a direct explanation, within 02 working days from the date of making a record of sanctioning tax administrative violations and sent by the tax authority to the taxpayer according to regulations. In Clause 2, Article 5 of this Circular, the taxpayer must send a written request for an explanation directly to the tax authority to make a record of sanctioning tax administrative violations.

3. Tax authorities issue decisions to sanction tax administrative violations by electronic means:

a) The electronic portal of the General Department of Taxation sends the Notice of receipt of the explanation dossiers, additional information and electronic documents (made according to form No. 01-1/TB-TTD attached to this Circular) to the taxpayers. pay tax within 15 minutes from the date of receipt of the taxpayer's electronic documents and explanations.

b) After the time limit for explanation specified in Clause 2 of this Article, the tax authority shall base on the taxpayer's tax administrative violations stated in the minutes of tax administrative violations and other documents and dossiers of explanation. supplement information and documents on the extenuating circumstances of the taxpayer (if any) to issue a decision on sanctioning of tax administrative violations and send it to the taxpayer according to the provisions of Clause 2, Article 5 of this Circular.

In case the taxpayer does not accept the explanation or addition of information and documents, the tax authority shall send a Notice of refusal to accept the explanation and supplement of information and documents (made according to form No. 01-2/TB-TTT). promulgated together with this Circular) concurrently with the Decision on sanctioning of tax administrative violations for taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

c) The taxpayer is responsible for implementing the decision sanctioning administrative violations of tax according to the provisions of the law on tax administration for the decision sanctioning administrative violations on tax sent by the tax authority to the taxpayer. pay tax as prescribed in Clause 2, Article 5 of this Circular.

Section 9. ELECTRONIC TRANSACTIONS IN THE PROVIDER OF TAX PAYERS SUPPORTING SERVICES BY ELECTRONIC MODE

Article 33. Receiving, handling and returning results of inquiries and problems of taxpayers

1. Make and send questions and problems

Taxpayers shall make and send questions and problems to tax authorities according to the provisions of Point a, Clause 5, Article 4 of this Circular.

Taxpayers shall explain and supplement information and documents related to electronic questions and problems (if any) to tax authorities according to the provisions of Point a, Clause 5, Article 4 of this Circular.

2. Notice of receipt of questions and problems

Within 15 minutes after receiving the taxpayer's questions or concerns, the General Department of Taxation's web portal shall send an electronic notice of receipt of questions and concerns (under form No. 01-1/TB- TDT issued together with this Circular) for taxpayers according to the provisions of Clause 2, Article 5 of this Circular.

3. Handling and returning results of problem solving

a) Handling questions and problems:

a.1) Tax authorities are responsible for solving taxpayers' questions and problems in accordance with the Law on Tax Administration, Tax Laws and guiding documents.

a.2) In the process of solving taxpayers' questions and problems, there is still lack of information to be explained and supplemented, the tax authority shall send a written request for explanation and supplement of information and documents to the taxpayer. taxpayers as prescribed in Clause 2, Article 5 of this Circular.

The web portal of the General Department of Taxation receives documents explaining, supplementing information and documents of taxpayers with regard to the taxpayer's problem dossiers which have been received electronically.

b) Return the results of problem solving

The tax authority shall send the results of problem solving to the taxpayer according to the provisions of Clause 2, Article 5 of this Circular.

Article 34. Look up information of taxpayers:

1. Taxpayers using their electronic tax transaction accounts access the website of the General Department of Taxation to look up, view and print all information about dossiers, documents, notices, decisions and documents. copies received/sent between tax authorities and taxpayers; look up declaration obligations, look up information on obligations according to dossiers, documents and decisions; look up the remaining tax payable. The information of the notices, decisions and documents of the tax authorities on the website of the General Department of Taxation is valid for certification like the paper documents of the tax authorities.

Taxpayers can look up the processing of electronic tax records by the electronic transaction code, and the state budget payment documents can be looked up by the "reference number".

2. Taxpayers who do not have an electronic tax transaction account, use the electronic transaction code issued each time to look up transaction information with the tax authority.

3. The portal of the General Department of Taxation shall notify on the electronic tax transaction account of taxpayers granted by the General Department of Tax the handling of payable, paid, outstanding, overpaid amounts, Debt exemption, reduction/removal, refund, outstanding balance incurred in the previous month and outstanding amounts payable and overpaid up to the end of the previous month have been recorded in the tax management application system.

Chapter III

CONNECTING EXCHANGE OF INFORMATION AND DATA BETWEEN TAX AGENCIES AND AUTHORIZED STATE MANAGEMENT AGENCIES, ORGANIZATIONS, INDIVIDUAL IN RECEIVED AND SETTLEMENT OF ADMINISTRATIVE PROCEDURES FOR GUARANTEED CUSTOMERS

Article 35. Receiving and processing electronic tax registration dossiers concurrently with business registration under the one-stop-shop mechanism

1. Receipt of dossiers of enterprise registration and registration of cooperatives; dossiers of change of information, dossiers of business suspension, resumption of operation after temporary cessation of business, dissolution or operation termination of taxpayers from the business registration authority, the registration authority cooperatives under the provisions of the Enterprise Law, the Law on Cooperatives, the Law on Credit Institutions and guiding documents:

After receiving and checking the application file, the business registration agency and cooperative registration agency update information on the National Information System on business registration, registration of cooperatives, if the application is valid. regulations and transmit them to the tax authorities through the tax registration information system according to the provisions of the Regulation on information exchange between the Ministry of Planning and Investment and the Ministry of Finance.

2. Processing tax authorities' dossiers

a) For dossiers that the tax authority must return results (including dossiers of enterprise registration, registration of cooperatives; dossiers of registration of change of head office to another district, district, town, province or city). to change the tax authority; registration dossiers for dissolution of enterprises or cooperatives; termination of operation of branches, representative offices, and business locations) to the business registration and contract registration agencies. cooperatives through the National Information System on business registration, registration of cooperatives:

The tax authority shall base itself on the information on the tax registration information system sent by the national information system on business registration and cooperative registration and specified in the Circular No. 105/2020/TT-BTC Regulation on information exchange between the Ministry of Planning and Investment and the Ministry of Finance to process and return the results to the business registration agency, registration of cooperatives through the National Information System on Business Registration , register the cooperative within the prescribed time limit. At the same time, update taxpayers' information into the Tax Registration Information System. The business registration and cooperative registration agencies shall return the results to the taxpayers according to the provisions of the Law on Enterprises, the Law on Cooperatives, the Law on Credit Institutions and guiding documents.

b) For the dossiers, the tax authority does not have to return the results to the business registration and cooperative registration agencies:

The tax authority shall base itself on the information on the tax registration information system sent by the national information system on business registration and cooperative registration and specified in the Circular No. 105/2020/TT-BTC , Regulations on information exchange between the Ministry of Planning and Investment and the Ministry of Finance to process and update taxpayers' information into the tax registration information system within the prescribed time limit.

Article 36. Receipt and settlement of tax declaration dossiers together with documents for determination of financial obligations under the one-stop-shop mechanism

1. Send electronic financial obligation determination documents

Competent state management agencies receive tax declaration dossiers together with dossiers of determining taxpayer's financial obligations, fully update information into the information system of competent state management agencies. authority, electronic signature and electronic transmission of tax declaration dossiers together with documents determining financial obligations to tax authorities through the portal of the General Department of Taxation.

2. Tax authorities receive and process electronic financial obligation determination dossiers

a) Receipt of electronic financial obligation determination documents:

Within 15 minutes after receiving the electronic financial obligation determination dossier, the General Department of Taxation's web portal shall send a Notice of receipt of the electronic financial obligation determination dossier (under form No. -01/TB-TTD attached to this Circular) to the portal of the competent state management agency.

b) Processing electronic financial obligation determination dossiers:

b.1) Within 01 (one) working day from the date of sending the Notice of receipt and submission of the electronic financial obligation determination dossier, the tax authority shall send the Notice of acceptance/disapproval. electronic financial obligation determination dossier (under form No. 01-2/TB-TTT issued together with this Circular) via the website of the General Department of Taxation to the portal of the management agency. competent state.

The time limit for processing electronic financial obligation determination dossiers is counted from the date stated in the Notice of acceptance of electronic financial obligation determination dossiers (under form No. 01-2/TB-TTD issued together with this Circular). this fourth).

b.2) The tax authority shall base on the information on the file to determine the financial obligation sent by the information system of the competent state management agency to check the information on the file and handle:

- In case the information transferred by competent state agencies is complete, informative and factual, the tax authority shall calculate and issue a notice of payment in accordance with the Law on Tax Administration. and documents guiding the implementation of the Law on Tax Administration; at the same time transmit the payment notice to the information system of the competent state management agency for the competent state agency to notify the taxpayer.

- In case the information transferred by the competent state agencies is not enough, not enough information, or the tax administration agency discovers that the information is not true, within 03 (three) working days From the date of receipt of the dossier, the tax authority shall send a document (under form No. 01/CCTT-ĐĐTCQ issued together with Decree 126/2020/ND-CP) to the competent state agency through the Information System. information of competent state management agencies to supplement and adjust information.

Article 37. Receipt and processing of electronic tax exemption and reduction applications according to the one-stop-shop mechanism

1. Submit application for tax exemption or reduction electronically

The dossier-receiving agency under the one-stop-shop mechanism receives the taxpayer's application for tax exemption or reduction under the one-stop-shop mechanism, signs it electronically and transmits the dossier to the tax authority via the Portal. electronic of the General Department of Taxation.

2. Receipt of electronic tax exemption and reduction documents

No later than 15 minutes after receiving the taxpayer's electronic tax exemption or reduction dossier, the General Department of Taxation's web portal shall send a Notice of receipt of electronic tax exemption or reduction dossiers (under form No. 01) -1/TB-TTD attached to this Circular) to the web portal of the application-receiving agency.

3. Processing tax exemption and reduction dossiers

a) Within 03 (three) working days from the date stated on the Notice of receipt and submission of electronic tax exemption or reduction dossiers, the tax authority shall send a Notice of acceptance/disapproval of exemption dossiers. electronic tax reduction (under form No. 01-2/TB-TTT issued together with this Circular) via the website of the General Department of Taxation to the portal of the receiving agency.

The time limit for processing electronic tax exemption or reduction dossiers is counted from the date stated in the Notice of acceptance of electronic tax exemption or reduction dossiers (under form No. 01-2/TB-TTD attached to this Circular).

b) The tax authority is responsible for processing the taxpayer's application for tax exemption or reduction that has been received electronically in accordance with the Law on Tax Administration and guiding documents on the implementation of the Law on Tax Administration. .

c) In the process of processing the dossier, there is still missing information that needs explanation and supplement of information and documents, the tax authority shall send a notice requesting explanation and supplement of information and documents (under form No. 01/TB- BSTT-NNT promulgated together with Decree No. 126/2020/ND-CP) via the portal of the General Department of Taxation to the web portal of the receiving agency so that the receiving agency can follow the same One-stop shop for taxpayers.

The electronic portal of the General Department of Taxation receives and receives and sends the application for exemption, additional information and documents from the application-receiving agency according to the one-stop-shop mechanism. reduction has been received electronically.

d) The dossier-receiving agency under the one-stop-shop mechanism shall guide taxpayers to declare tax exemption and reduction dossiers; receive and check the completeness and consistency of information of tax exemption and reduction dossiers. If the dossier is incomplete, the taxpayer shall be instructed to complete the dossier according to regulations. If the application is complete, it will be received and transferred to the tax agency as prescribed.

4. Responsibilities of state management agencies in providing information in the settlement of tax exemption and reduction dossiers

The dossier-receiving agency under the one-stop-shop mechanism must be responsible for failing to provide information on time or providing incomplete information to the tax authority, which affects the time for settlement of exemption or reduction. the taxpayer's tax in the case of arising the compensation for the taxpayer according to the provisions of law.

Article 38. Information exchanged and provided between tax authorities and the State Treasury, other competent state agencies, banks, and payment intermediary service providers

1. Tax authorities provide information for collection and payment of state budget through the portal of the General Department of Taxation.

a) Tax authorities are responsible for regularly, fully and promptly updating information on the website of the General Department of Taxation to support the exchange of information on state budget collection and payment, specifically:

a.1) A list to be shared in service of state budget collection, including: List of State Treasury, List of tax authorities, List of banks authorized to collect, List of banks to coordinate collection, List of accounts for State budget revenues, List Chapter codes, List of subsection codes (economic content codes).

a.2) Taxpayer data includes: Taxpayer's name, tax identification number, address, chapter code, name and code of the tax authority directly managing it.

a.3) Tax data

– In case the payable has a payable identifier (ID), the tax data includes: Taxpayer's tax identification number, taxpayer's name, payable identifier (ID), amount tax payable according to the payable identifier code (ID), code and name of the State Treasury accounting for revenue.

– In case the payable amount does not have a payable identifier (ID), the tax data includes the following information: Taxpayer's tax identification number, taxpayer's name, payable content, amount payable, currency, decision number/notice of competent authority regarding payable amount (if any), tax period, account name for state budget payment, code and chapter name, code and subsection name, code and name of the collection management agency, code and name of the revenue collection area, code and name of the State Treasury for accounting revenue.

b) Periodically twice a day, for documents of successful state budget payment that have been transmitted to the Portal of the General Department of Taxation as prescribed in Articles 2 and 20 of this Circular, the Portal of the General Department of Taxation. Taxes provide all information of paid amounts according to the “reference number” of state budget payment receipts on the website of the General Department of Taxation so that the State Treasury, the bank where the State Treasury opens an account has a look-up facility for monitoring. , accounting. The State Treasury shall base itself on the credit report of the bank where the State Treasury opens an account and the information on the state budget payment according to the "reference number" of the state budget payment document on the website of the General Department of Taxation for the State Treasury to search. state budget revenue accounting.

2. Forms of information exchange and provision:

The exchange and provision of information between the tax authority and the State Treasury, other competent state agencies, banks, and payment intermediary service providers is done in the form of electronic data transmission between Web portal of the General Department of Taxation and electronic portal or information exchange and supply system of the State Treasury, other competent state agencies, banks, intermediary service providers pay.

3. Procedures for technical connection between the web portal of the General Department of Taxation and the information exchange system of banks and payment intermediary service providers:

a) The General Department of Taxation shall publish technical standards on its website (www.gdt.gov.vn); Portal of the General Department of Taxation and is responsible for updating if there are any changes.

b) Banks and payment intermediary service providers that meet the technical standards announced by the General Department of Taxation shall send a request for connection to the General Department of Taxation.

c) An application for connection to the website of the General Department of Taxation includes:

– A written request for connection to the web portal of the General Department of Taxation (under the form No. 01/KNNT-TTD issued together with this Circular);

– Dossiers and documents proving (if any) of meeting the technical standards publicly announced by the General Department of Taxation.

d) Receive and process documents requesting connection to the website of the General Department of Taxation

d.1) Within 20 working days from the date of receipt of the request for connection from the bank or payment intermediary service provider, the General Department of Taxation shall check the documents and the application. there is a notice sent to the bank or intermediary payment service provider about the guarantee or failure to meet the conditions for connection to the website of the General Department of Taxation, or request additional information. additional information (under form No. 01/TBKN-TTD issued together with this Circular).

d.2) If the application meets the connection conditions, from the date the General Department of Taxation notifies the connection, the bank or the intermediary payment service provider shall perform the following tasks. procedures for technical connection with the Portal of the General Department of Taxation.

d.3) After the technical connection is successful, the General Department of Taxation shall carry out a physical inspection of the satisfaction of connection technical standards at the bank or payment intermediary service provider and sign the Minutes. check. If the inspection record shows that the connection standards are met, the General Department of Taxation shall sign a written agreement with the bank or the organization providing intermediary payment services. If the inspection record shows that the connection standards are not met, the General Department of Taxation shall issue a written notice of refusal to sign the agreement, clearly stating the reason.

Within 05 working days from the date of signing the inspection minutes with the results being successful, the General Department of Taxation and the Bank, the intermediary payment service provider agree on the content and time of signing the agreement.

d.4) No later than 10 working days after signing the agreement, the General Department of Taxation shall make a public announcement supplementing the list of banks and payment intermediary service providers participating in connection with the Electronic Portal. the website of the General Department of Taxation (hereinafter referred to as the organizations that have joined the connection) on the website (www.gdt.gov.vn); Portal of the General Department of Taxation.

dd) Change or supplement information signed in the agreement;

dd.1) In the process of exchanging and providing information, if an organization that has joined the connection to the Portal of the General Department of Taxation changes or adds information signed in an agreement, within 10 days working from the date of the change, the organization that has joined the connection must send a document (made according to form No. 01/KNNT-TTT issued together with this Circular) enclosed with documents related to the content of the change. to the General Department of Taxation.

dd.2) In case of changes related to the signed agreement, the two parties must sign an appendix to the additional agreement.

dd.3) In case changes related to technical standards affect the connection, the General Department of Taxation may check the connection standards at the enterprise before signing the appendix to the written agreement. additional agreement.

dd.4) Within 05 working days from the date of receiving complete additional information and accompanying documents (if any) or signing the inspection record with successful results, the General Department of Taxation and the organization that have attended Connecting parties agree on content and time to sign additional agreements.

e) Disconnect from the website of the General Department of Taxation:

e.1) In case an organization has joined the connection with the website of the General Department of Taxation to suspend/stop providing services related to tax collection and payment, then:

– Organizations that have joined the connection must send a notice to the relevant taxpayers and the General Department of Taxation in writing 30 days before the time limit for suspension/discontinuation of service provision (in case of suspension, the time of temporary suspension must be clearly stated). discontinuation and expected date of resumption of operation). In case of discontinuing service provision, the two parties shall sign a record of termination of the agreement within 10 working days from the date the General Department of Taxation receives the notice of service termination from the participating organization.

– Immediately after receiving the notice of suspension/discontinuance of service provision from the connected organization, the General Department of Taxation shall suspend/disconnect the connection and make a public announcement on the website (www. gdt.gov.vn); Portal of the General Department of Taxation.

e.2) The General Department of Taxation takes the initiative in suspending/terminating the connection between the website of the General Department of Taxation and the information exchange system of the participating organization in the following cases:

– Where the organization that participated in the connection is dissolved; having its business registration certificate or establishment license or other license revoked related to the organization's activities; If a person is declared bankrupt according to the provisions of law, from the time of issuing the notice of the competent authority, the General Department of Taxation shall terminate the connection between the website of the General Department of Taxation and the information exchange system. information of the organization that joined the connection.

– In case, through inspection, the General Department of Taxation finds that the organization that has joined the connection does not meet the technical standards publicly announced by the General Department of Taxation; or violate the regulations on connection; or violate the provisions of the General Department of Taxation's Regulation on exchange and provision of information for state budget collection; or violate the provisions of the law on electronic transactions.

Depending on the severity of the violation, the General Department of Taxation has the right to suspend/terminate the connection between the website of the General Department of Taxation and the information exchange system of the organization that has participated in the conclusion. connect.

When actively suspending / terminating the connection, the General Department of Taxation shall send a document to the organization that has participated in the connection to know and make the disconnection with the organization's information exchange system, and at the same time, publicly announce the connection. declared on the website (www.gdt.gov.vn) and the portal of the General Department of Taxation.

g) Organizations that have joined the connection with the Portal of the General Department of Taxation before the effective date of this Circular shall continue to connect if they still meet the connection technical standards as prescribed in this Circular. this Circular and the Regulation on exchange and provision of information for state budget collection of the General Department of Taxation; in case the connection technical standards are not met, the organization must complete it to ensure the connection technical standards.

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

1. Data transmission between tax authorities and authorized organizations

Every day, the tax authority is responsible for providing data on taxes and other state budget revenues of the taxpayers entrusted to collect through the portal of the General Department of Taxation and is responsible for updating if there are any changes. change; receive data on revenue and remit into the state budget from authorized collection agencies on the website of the General Department of Taxation to account taxpayers' tax obligations according to regulations.

Quarterly and annually, tax agencies and organizations authorized to collect collection shall compare data on state budget collection and payment via the website of the General Department of Taxation.

2. Methods of exchanging and providing information

The exchange and provision of information between the tax authority and the authorized organization is done in the form of electronic data transmission between the portal of the General Department of Taxation and the information exchange system of the tax authority. The authorized receiver has been connected.

3. Procedures for technical connection between the electronic portal of the General Department of Taxation and the information exchange system of the authorized collection agency

a) Organizations that have a collection authorization contract with tax administration agencies that meet the technical standards at the request of the General Department of Taxation shall send an application for connection to the General Department of Taxation. In the case of subsidiaries, member companies belonging to organizations operating under the economic group model; Corporations; If the parent company and subsidiary sign a collection authorization contract with the tax authority, the parent company belongs to the organizations operating under the economic group model; Corporations; The parent company, subsidiary company sends the application for connection to the General Department of Taxation.

b) An application for connection to the website of the General Department of Taxation includes:

b.1) A written request for connection to the web portal of the General Department of Taxation (made according to form No. 01/KNNT-TTD attached to this Circular);

b.2) Documents proving (if any) that the technical standards are met at the request of the General Department of Taxation.

c) Connecting between the website of the General Department of Taxation with the information exchange system of the authorized collection agency.

After receiving a complete application for connection from the authorized collection agency, the General Department of Taxation shall check the documents and file and send a notice within 20 working days to the authorized organization. collection of documents that meet or fail to meet the conditions for connection to the Portal of the General Department of Taxation, or request additional information (under form No. 01/TBKN-TTD issued together with the Circular) this).

In case the dossier has met the connection conditions, the General Department of Taxation and the authorized collection organization shall conduct a technical connection between the website of the General Department of Taxation and the information exchange system of the authorized organization. collection mandate. After a successful technical connection, the General Department of Taxation and the organization authorized to collect data shall make a record of meeting the connection standards and sign an agreement on data transmission, reception and use.

4. Suspending or terminating the connection to the Website of the General Department of Taxation:

The General Department of Taxation shall suspend or terminate the connection to the information exchange system of the authorized collection agency in the following cases:

– Suspend the connection to the information exchange system of the authorized collection organization in case the tax authority and the collecting organization temporarily stop the collection authorization contract for a period of time and then reconnect.

– Terminate the connection with the information exchange system of the authorized collection organization in case that tax authority and the authorized collection organization have expired when the collection authorization contract has expired and do not renew such contract, or new contract.

Article 40. Tracing, checking, handling errors and adjusting information and data exchanged and provided

1. Information and data exchanged and provided as prescribed in this Chapter between the website of the General Department of Taxation and the web portal or information exchange system of the State Treasury and state agencies In other jurisdictions, banks and payment intermediary service providers must be periodically checked according to regulations/documents on information exchange, work coordination or regulations/documents on coordination of state budget collection. .

2. If there are errors in the process of tracing or processing provided information, according to the principle that errors arise or are discovered at any unit, that unit must proactively determine the cause of the error. errors and coordinate with relevant agencies and units in providing information to handle errors according to regulations/documents on information exchange, coordination between tax authorities and the State Treasury, other competent state agencies or regulations/written agreements on coordination of state budget collection.

3. In case of tracing, handling errors, adjusting information and data already exchanged or provided, the agency or unit that detects errors must send an application file for electronic tracing as prescribed in the Law. Tax administration and guiding documents to relevant agencies and units through the website of the General Department of Taxation or the web portal or information exchange system of the State Treasury, state agencies other competent country.

The relevant agencies and units, when receiving the application for electronic tracing, are responsible for handling the content of the search according to the provisions of the Law on Tax Administration and guiding documents and sending the results of the investigation. control for the agency or unit requesting the tracing through the website of the General Department of Taxation or the portal or the information exchange system of the State Treasury or other competent state agencies.

4. In case of tracing, handling errors, adjusting electronic tax payment information, electronic tax refund of taxpayers:

a) When the State Treasury has recorded the budget and transferred the collected tax amount or refunded tax information to the tax authority, if any errors are detected, the State Treasury is responsible for correcting the information and sending a notice to the tax authority for the tax authority. Tax authorities adjust management information.

b) When receiving the tracing letter from the tax authority, the State Treasury is responsible for checking and adjusting information and notifying relevant agencies to adjust the information of tax collected from the state budget or refunded.

c) The State Treasury shall prepare an electronic check letter for the amounts already recorded in the accounts pending the receipts of the tax authorities so that the tax authorities can supplement the accounting information of the state budget revenues.

5. Check with authorized organizations

a) Check the transmission and receipt of data between the tax administration agency and the authorized collection agency in accordance with the provisions of the written agreement on the transmission, receipt and use of data.

b) If there is an error in the process of verifying or processing the provided information, according to the principle that the error arises or is detected at any unit, that unit must proactively determine the cause of the error. errors and coordinate with relevant units in providing information to handle errors according to regulations.

Chapter IV

ELECTRONIC TRANSACTIONS IN TAXES THROUGH T-VAN SERVICES PROVIDED ORGANIZATIONS

Section 1. SELECTION OF T-VALVE SERVICE PROVIDERS

Article 41. Selection of T-VAN service providers and connection of the T-VAN service provider's system to the web portal of the General Department of Taxation

1. The enterprise selected to be a T-VAN service provider is an enterprise specified in Clause 1, Article 15 of Decree No. 165/2018/ND-CP.

2. Conditions for T-VAN service providers to ensure the quality of electronic tax services provided to taxpayers, to ensure the requirements for connection with the Portal of the General Department of Taxation and to ensure security safety and security of information in the network environment.

a) Subject: Experience in building information technology solutions and electronic data exchange solutions between organizations. Minimum of 03 years of experience in the field of information technology.

b) Financially

Having sufficient financial capacity to set up a system of technical equipment, organize and maintain operations suitable to the service provision scale and satisfy the technical requirements at Point d of this Clause; Have a deposit at a bank operating in Vietnam or have a guarantee from a bank operating in Vietnam of not less than VND 5 billion, or purchase insurance to cover risks and possible compensations. incurred in the service provision process and pay the cost of receiving and maintaining the enterprise's database in the process of providing T-VAN services.

c) Personnel

c.1) Having at least 05 technical staff with university degree majoring in information technology, ensuring that they have practical experience in network administration, electronic data exchange system security, and database administration. database, knowledgeable about tax laws.

c.2) Having technical staff regularly monitor and check 24 hours a day and 7 days a week including holidays, holidays and New Year's Day to maintain the system's operation and support users electronic tax service via T-VAN.

d) Technically

d.1) Having a system of equipment and techniques to ensure the provision of services to taxpayers and connecting to the Portal of the General Department of Taxation in accordance with the connection technical standards of the General Department of Taxation, ensuring that operates online 24 hours a day and 7 days a week.

d.2) Having a system of backup equipment and techniques located at the backup center at least 20km away from the main data center, ready to operate when the main system fails. There are procedures for data backup, data online backup, data recovery; data recovery time up to 08 hours from the time the system crashes.

d.3) Capable of detecting, warning and preventing illegal access to forms of attack on the network environment to ensure the confidentiality and integrity of data exchanged between the participating parties. measures to control transactions with taxpayers and tax authorities.

dd) In case a T-VAN service provider provides e-invoice services, it must satisfy the conditions of an e-invoice service provider specified in current documents.

3. The order of connection between the web portal of the General Department of Taxation and the information exchange system of the T-VAN service provider

a) Enterprises mentioned in Clause 1 of this Article meet the technical standards and commit to connect to the Portal of the General Department of Taxation according to the provisions of the General Department of Taxation and send a written request for connection to the Portal. of the General Department of Taxation, together with documents and records proving that the system meets the standards and the scheme for providing T-VAN services (hereinafter referred to as the T-VAN service registration organization).

b) Within 20 working days from the date of receipt of the request for connection of the T-VAN service registrant, the General Department of Taxation shall check the documents and dossiers of the organization and issue a notice. on the approval or disapproval of the connection request, in case of disapproval, clearly state the reason.

c) From the date the General Department of Taxation announces the approval of the T-VAN service registrant's request for connection, the T-VAN service provider shall make a technical connection with the web portal. of the General Department of Taxation and notify the General Department of Taxation after successful connection for the General Department of Taxation to carry out the physical inspection at the enterprise.

The General Department of Taxation shall carry out a physical inspection of the compliance with connection technical standards at the enterprise and sign the inspection minutes. If the inspection record shows that the connection standards are met, the General Department of Taxation shall sign a written agreement with the organization registering to provide T-VAN services. If the inspection record shows that the connection standards are not met, the General Department of Taxation shall issue a written notice of refusal to sign the agreement, clearly stating the reason.

Within 05 working days from the date of signing the inspection minutes with the results being successful, the General Department of Taxation and the T-VAN service provider will agree on the content and time of signing the agreement.

d) No later than 10 working days after signing the agreement, the General Department of Taxation shall publicly announce additionally the list of organizations providing T-VAN services on the website (www.gdtgov.vn) and the Portal. electronic information of the General Department of Taxation.

4. Change or supplement T-VAN service provider information or connection information:

a) In the process of providing services, the T-VAN service provider changes or adds information related to the agreement signed with the General Department of Taxation, within 10 working days from the date of delivery. On the date of the change, the T-VAN service provider must send a document together with documents related to the changed content to the General Department of Taxation.

b) In case of changes related to the signed agreement, the two parties must sign an appendix to the additional agreement. In case changes related to technical standards affect the connection, the General Department of Taxation may check the connection standards at the enterprise before signing the annex to the supplementary agreement. Within 05 working days from the date of receiving the request for change, supplement of information and complete and valid attached documents (if any), or 05 working days from the date of signing the inspection record with the results of the inspection. As a result, the General Department of Taxation and the T-VAN service provider agreed on the content and time to sign an additional agreement.

5. Stop providing T-VAN service:

a) In case the T-VAN service provider suspends/stops the T-VAN service provision, then:

a.1) The T-VAN service provider must send a notice to the relevant taxpayer and the General Department of Taxation in writing 30 days before the time limit for suspension/discontinuation of service provision (in case of suspension, it must be suspended). specify the time of suspension and the expected time of resumption of operation).

a.2) Immediately after receiving the notice of suspension/discontinuation of service provision from the T-VAN service provider, the General Department of Taxation shall make a public announcement on its website (www.gdt.gov. vn) and the website of the General Department of Taxation.

a.3) In case of discontinuance of service provision, the two parties shall sign a document to terminate the agreement within 10 working days from the date the General Department of Taxation receives the notice of suspension/discontinuance of service provision from the service provider. T-VAN service.

b) The General Department of Taxation takes the initiative to suspend/terminate the connection between the website of the General Department of Taxation and the information exchange system of the T-VAN service provider in the following cases:

b.1) In case the T-VAN service provider is dissolved; having its business registration certificate or establishment license or other license revoked related to the organization's activities; If a person is declared bankrupt according to the provisions of law, from the time of issuing the notice of the competent authority, the General Department of Taxation shall terminate the connection between the website of the General Department of Taxation and the information exchange system. information of the organization providing the T-VAN service.

b.2) If the inspection by the General Department of Taxation finds that the T-VAN service provider does not meet the technical standards publicly announced by the General Department of Taxation; or violate the terms of the signed agreement; or violate the provisions of the law on electronic transactions.

b.3) Depending on the severity of the violation, the tax authority has the right to suspend/terminate the connection between the website of the General Department of Taxation and the organization's information exchange system. provide T-VAN service.

b.4) When proactively suspending/terminating the connection, the General Department of Taxation shall send a document to the T-VAN service provider to know and stop connecting with the organization's information exchange system. provide T-VAN services; The General Department of Taxation notifies taxpayers who are using T-VAN service through a T-VAN service provider that is actively suspended/terminated by the General Department of Taxation, and at the same time publicly publishes it on the Information page. information (www.gdt.gov.vn) and the website of the General Department of Taxation on the organization providing T-VAN services that violated and stopped providing T-VAN services. At the same time, the General Department of Taxation sends a notice through the Portal to taxpayers who are conducting transactions with tax authorities by electronic method through the T-VAN service provider that is actively terminated by the General Department of Taxation. known disconnection.

c) Taxpayers who are transacting through T-VAN service providers stop providing registered services to switch to transactions via the website of the General Department of Taxation or register for transactions through the service providers. other T-VAN service providers.

Section 2. REGISTRATION OF ELECTRONIC TRANSACTIONS IN TAXES THROUGH T-VAN SERVICE PROVIDED ORGANIZATIONS

Article 42. Procedures for registering to use T-VAN . service

1. Taxpayers are allowed to use T-VAN service in carrying out tax administrative procedures by electronic method.

2. Procedures for registration of electronic transactions via T-VAN . service providers

a) Taxpayers make a declaration to use T-VAN service (under form No. 01/DK-T-VAN issued together with this Circular) and send it to the website of the General Department of Taxation through the General Department of Taxation. T-VAN service provider.

b) Within 15 minutes after receiving the application for registration of T-VAN service, the website of the General Department of Taxation shall send a notice (under form 03/TB-TTD attached to this Circular). this) on accepting or not accepting registration to use T-VAN services through the information exchange system of the T-VAN service provider so that the T-VAN service provider can send it to the applicant. tax.

b.1) In case of acceptance, the website of the General Department of Taxation shall send a notice about the account on the website of the General Department of Taxation through the information exchange system of the T-service provider organization. VAN for organizations providing T-VAN services to send to taxpayers. Taxpayers are responsible for changing the password of the first-issued account and changing the password at least once every 03 (three) months to ensure safety and security.

b.2) In case of refusal, the taxpayer shall base on the tax agency's notification of not accepting registration for using T-VAN service to complete the registration information, sign it electronically and send it to the Portal. electronically by the General Department of Taxation through the T-VAN service provider or contact the tax authority for guidance and support.

3. Procedures for registration of electronic tax payment:

For the case of electronic tax payment registration, the taxpayer, after completing the registration at the Portal of the General Department of Taxation through the service provider T-VAN, registers for electronic tax payment with the bank. goods or organizations providing intermediary payment services as prescribed in Clause 5, Article 10 of this Circular.

4. Taxpayers who conduct electronic transactions with tax authorities through T-VAN service providers are entitled to use the electronic tax transaction accounts granted by the tax authorities to conduct electronic tax transactions and investigate Research all relevant information on the website of the General Department of Taxation.

5. Taxpayers' electronic documents sent through T-VAN service providers to tax offices must have digital signatures of taxpayers and T-VAN service providers.

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

1. In case of change or addition of information on the T-VAN service registration declaration, the taxpayer shall declare the changed and supplemented information (under the original form No. 02/DK-T-VAN). issued together with this Circular) and sent to the website of the General Department of Taxation through the T-VAN service provider.

Within 15 minutes after receiving the application for registration of changes or additions to T-VAN service information, the website of the General Department of Taxation shall send a notice (under the form No. issued together with this Circular) on accepting or not accepting changed or supplemented registration information for taxpayers through T-VAN service providers.

In case of change or addition of electronic tax payment account information, taxpayers shall comply with the provisions of Clause 5, Article 10 of this Circular.

2. In case of changing the organization providing T-VAN services, the taxpayer must register for discontinuation according to the provisions of Article 44 and carry out the re-registration procedures according to the provisions of Article 42 of this Circular.

Article 44. Registration to stop using T-VAN . service

1. In case of stopping using T-VAN service, taxpayers shall register (using form No. 03/DK-T-VAN issued together with this Circular) and send it to the portal of the General Department of Taxation. Taxes via T-VAN service providers.

2. Within 15 minutes after receiving the application for registration to stop using the T-VAN service, the website of the General Department of Taxation shall send a notice (under form 03/TB-TTT issued together with the Notice). This Circular) confirms to stop using T-VAN service to taxpayers through T-VAN service provider.

3. From the time of registration to stop using T-VAN service, taxpayers can register transactions with tax authorities electronically via the website of the General Department of Taxation or register via other T-VAN service providers.

Section 3. RELATIONSHIP BETWEEN T-VAN SERVICE PROVIDER AND TAX PAYERS, TAX AGENCIES

Article 45. Relationship between T-VAN service providers and taxpayers

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

1. For organizations providing T-VAN . services

a) The T-VAN service provider shall publicly announce its operation method and service quality on its service introduction website.

b) Provide transmission and reception services and complete the form of presentation of electronic documents to serve the exchange of information between taxpayers and tax authorities.

c) To send and receive electronic documents on time and with integrity as agreed with the parties to the transaction.

d) Store results of transmissions and receptions; keep electronic documents while the transaction is not completed.

d) Ensure connection, confidentiality and integrity of information and provide other utilities for the parties involved in the exchange of electronic documents.

e) Notify taxpayers and tax authorities 30 days in advance from the date of system shutdown for maintenance and handling measures to ensure the interests of taxpayers.

g) Be responsible for sending the electronic tax records of the taxpayer to the tax authority and transfer the results of the settlement of the electronic tax records of the tax authorities to the taxpayer on time as prescribed in this Circular, In case of improper submission, leading to late submission of tax dossiers to taxpayers, the T-VAN service provider must be responsible to taxpayers in accordance with law.

h) Be responsible for compensating taxpayers according to the provisions of law and according to the civil contract between the two parties in case the fault lies with the T-VAN service provider leading to damage to the taxpayer.

2. For taxpayers

a) Strictly comply with the terms signed in the contract with the T-VAN service provider.

b) Create favorable conditions for T-VAN service providers to take measures to ensure system safety and security.

c) Take responsibility before law for their electronic tax records.

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

Organizations providing T-VAN services must strictly comply with the technical requirements and standards for connection with the electronic portal of the General Department of Taxation in providing T-VAN services.

1. For organizations providing T-VAN . services

a) T-VAN service providers are entitled to provide T-VAN services to taxpayers from the date the General Department of Taxation publicizes the list of T-VAN service providers on the Portal. of the General Department of Taxation.

b) Be responsible for transferring the electronic tax return file to the portal of the General Department of Taxation within 1 hour at the latest from the date of receipt of the electronic tax return file of the taxpayer; for other electronic documents, they must be immediately transferred to the tax office.

c) Be responsible for transferring the results of settlement of electronic tax records by the tax authorities to the taxpayers immediately after receiving the results from the portal of the General Department of Taxation.

d) Provide sufficient information and data to tax authorities upon request as prescribed by law.

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

e) Be responsible for establishing a connection channel with the web portal of the General Department of Taxation to provide value-added services for electronic transactions in the tax field to ensure continuity, security and safety. In case there are problems during the service performance, proactively resolve and notify the tax authorities for coordination if the problems are related to the portal of the General Department of Taxation.

In case there is an error of the web portal of the T-VAN service provider, the T-VAN service provider must immediately notify the taxpayer and tax authority to follow instructions. in Article 9 of this Circular.

g) Report on T-VAN service provision to the General Department of Taxation according to the agreement signed with the General Department of Taxation.

2. For tax authorities.

a) The tax authority has the right to conduct an inspection at the enterprise according to the criteria specified in Clause 2, Article 41 of this Circular in the case in the process of providing services by the T-VAN service provider if the tax authority receive feedback from relevant individuals and units; or the tax authority discovers that the T-VAN service provider does not meet the technical standards publicly announced by the General Department of Taxation; or violate the terms of the signed agreement; or violate the provisions of the law on electronic transactions.

b) Establish, maintain and ensure connection of the website of the General Department of Taxation with the information exchange system of the T-VAN supplier.

c) Inspect the operation of T-VAN service providers to ensure service quality and operate in accordance with regulations.

d) Provide tax professional support for T-VAN service providers to conduct transmission and receipt transactions between taxpayers and tax authorities; coordinate with T-VAN service providers to provide training for taxpayers; support to solve problems arising in the process of providing services of T-VAN service providers; providing standard templates and formats for T-VAN service providers to carry out service provision activities.

dd) The tax authority sends the notices, decisions and documents of the tax authorities mentioned in this Circular to the information exchange system of the T-VAN service provider to the T-VAN service provider. VAN sent to taxpayers.

Chapter V

ORGANIZATION OF IMPLEMENTATION

Article 47. Enforcement

1. This Circular takes effect from August 03, 5.

2. Circular No. 110/2015/TT-BTC dated July 28, 7 and Circular No. 2015/66/TT-BTC dated September 2019, 20 of the Minister of Finance cease to be effective from the date of Notification. This clause is in effect.

3. Regulations on tax administration and electronic transactions not guided in this Circular shall comply with the provisions of the Law on Tax Administration, the Law on Electronic Transactions and guiding documents. In case the documents mentioned in this Circular are amended, supplemented and replaced, the provisions of the amended, supplemented and replaced document shall apply.

Article 48. Transitional provisions

1. Taxpayers submit dossiers and other documents related to tax administrative procedures electronically according to the tax agency's administrative procedure reform roadmap.

2. In case taxpayers have performed tax transactions by electronic method before the effective date of this Circular, they may continue to perform other administrative procedures by electronic method and declare additional information. additional information as prescribed in Article 11 of this Circular. Taxpayers are not required to re-register with tax authorities as prescribed in Article 10 of this Circular.

3. Organizations that have provided T-VAN services before the effective date of this Circular may continue to provide T-VAN services if they still meet connection technical standards as prescribed in this Circular. this; If the connection technical standards are not met, the T-VAN service provider shall send additional information and relevant documents to the General Department of Taxation as prescribed in this Circular for consideration. consider signing additional agreements and complete technical standards as prescribed within 06 months from the effective date of this Circular.

4. Banks that have signed agreements on cooperation and coordination in state budget collection with the General Department of Taxation (or with the General Department of Taxation and State Treasury) before the effective date of this Circular may continue to perform if they still meet the requirements. meet connection technical standards as prescribed in this Circular; If the connection technical standards are not met, the bank must complete and send additional information and documents related to the General Department of Taxation for consideration and signing of an additional agreement as prescribed.

5. The organization of electronic transactions according to the provisions of this Circular must comply with the roadmap for reform of administrative procedures of the tax authorities.

The transmission, receipt and accounting of information about state budget collection and payment according to the "reference code" is carried out when the General Department of Taxation, the State Treasury, the bank where the State Treasury opens an account, the bank/service providing organization The payment intermediary service connected to the electronic portal of the tax authority completes the application of information technology in accordance with regulations, ensuring to meet the requirements of accounting for state budget revenue, exchange and Check and record state budget revenues of the State Treasury, tax authorities, banks/intermediary payment service providers.

During the time when the General Department of Taxation, the State Treasury, the bank where the State Treasury opens an account, the bank/intermediary payment service provider connected to the tax authority's electronic portal has not yet deployed the application. If information technology is used to meet the requirements, the transmission, receipt and accounting of state budget collection and payment information are still fully transmitted directly from the bank/intermediary payment service provider to the bank where the payment is made. The State Treasury opens an account and goes to the State Treasury to ensure that it meets the State Treasury's accounting requirements for state budget revenue.

Article 49. Responsible for implementing

1. Taxpayers, tax authorities, State Treasury, banks, intermediary payment service providers, T-VAN organizations and relevant agencies, organizations and individuals are responsible for implementing the Notice this fourth.

2. The Director of the General Department of Taxation is responsible for promulgating professional tax administration processes to ensure compliance with the provisions of the Tax Administration Law and this Circular.

3. In the course of implementation, if any difficulties or problems arise, they should be promptly reported to the Ministry of Finance for study and settlement./.