How to look up taxpayer information by electronic means in Vietnam?

How to look up taxpayer information through e-transactions in Vietnam?

Pursuant to Article 34 of Circular 19/2021/TT-BTC, the regulations for looking up taxpayer information through e-transactions are as follows:

- Taxpayers use their e-tax transaction accounts to access the General Department of Taxation’s e-portal to search, view, and print all information about records, documents, notifications, decisions, and correspondence received/sent between the tax authority and the taxpayer; to look up declaration obligations, information obligations according to records, documents, decisions; and to inquire about tax amounts due. The information on notifications, decisions, and correspondence from the tax authority on the General Department of Taxation’s e-portal holds the same confirmatory value as paper documents from the tax authority.

Taxpayers can inquire about the processing status of e-tax records using e-transaction codes, while the reference code is used for documents related to the State Budget.

- Taxpayers without an e-tax transaction account use the e-transaction codes issued for each instance to look up transaction information with the tax authority.

- The General Department of Taxation’s e-portal notifies the taxpayer’s e-tax transaction account issued by the General Department of Taxation about the status of amounts payable, paid, payable remaining, overpaid, exempted, reduced/waived, refundable, and still refundable arisen in the previous month and recorded in the tax management application system.

How to look up taxpayer information through electronic means in Vietnam? (Image from the Internet)

How to receive, process, and respond to taxpayer inquiries via electronic means in Vietnam?

Pursuant to Article 33 of Circular 19/2021/TT-BTC, the process to receive, process, and respond to taxpayer inquiries via electronic means is as follows:

(1) Submitting Questions, Inquiries

Taxpayers submit their questions and inquiries to the tax authority as prescribed in point a, clause 5, Article 4 of Circular 19/2021/TT-BTC.

Taxpayers explain and supplement information and related documents electronically if necessary to the tax authority as prescribed in point a, clause 5, Article 4 of Circular 19/2021/TT-BTC.

(2) Notification of Receipt of Questions, Inquiries

Within 15 minutes from receiving the taxpayer’s question or inquiry, the General Department of Taxation’s e-portal sends a Notification of Receipt for the e-question or inquiry (according to form number 01-1/TB-TDT issued with Circular 19/2021/TT-BTC) to the taxpayer as prescribed in clause 2, Article 5 of Circular 19/2021/TT-BTC.

(3) Processing and Responding to Inquiries

- Processing the questions and inquiries:

+ The tax authority is responsible for resolving the taxpayer’s questions and inquiries according to the provisions of the Law on Tax Administration 2019, tax laws, and guiding documents.

++ During the process of resolving the questions and inquiries, if additional explanations or documents are required, the tax authority sends a request for explanation and document supplementation to the taxpayer as prescribed in clause 2, Article 5 of Circular 19/2021/TT-BTC.

The General Department of Taxation’s e-portal receives the taxpayer’s explanation and document supplementation for the inquiries already received by electronic means.

- Responding to Inquiries

The tax authority sends the response to the taxpayer’s inquiry as prescribed in clause 2, Article 5 of Circular 19/2021/TT-BTC.

What are e-transactions for handling tax exemption and reduction records submitted directly to the tax authority in Vietnam?

Pursuant to clause 3, Article 29 of Circular 19/2021/TT-BTC, e-transactions for handling tax exemption and reduction records submitted directly to the tax authority are as follows:

(1) Notification of Acceptance of Tax Exemption, Reduction Record

- In case the tax exemption and reduction record is a Document/Application for exemption and reduction and accompanying materials:

Within 03 (three) working days from the date noted on the Notification of receipt of e-tax exemption, reduction record, the tax authority sends a Notification of acceptance/non-acceptance of the e-tax exemption, reduction record to the taxpayer as prescribed in clause 2, Article 5 of Circular 19/2021/TT-BTC.

- In case the tax exemption and reduction request is simultaneously a tax declaration record:

The General Department of Taxation’s e-portal sends a Notification of acceptance/non-acceptance of the e-tax declaration record as prescribed in Article 16 of Circular 19/2021/TT-BTC and the Notification of acceptance/non-acceptance of the e-tax exemption, reduction record as prescribed in point a.1, clause 3, Article 29 of Circular 19/2021/TT-BTC.

- The timeline for resolving e-tax exemption, reduction records is calculated from the date noted on the Notification of acceptance of the e-tax exemption, reduction record.

(2) The tax authority is responsible for resolving the taxpayer’s e-tax exemption, reduction record as prescribed by the Law on Tax Administration 2019 and guiding documents.

- During the process of resolving the tax exemption, reduction record if additional information or documents are needed, the tax authority sends a Notification for explanation and additional documents to the taxpayer as prescribed in clause 2, Article 5 of Circular 19/2021/TT-BTC.

The General Department of Taxation’s e-portal receives the taxpayer’s explanation and additional documents for the tax exemption, reduction record already received by electronic means.