How to look up the tax authority's acceptance notice for tax return submissions in Vietnam?

How to look up the tax authority's acceptance notice for tax return submissions in Vietnam?

To look up the acceptance notice for a submitted tax return, simply follow these easy steps below:

Step 1: Log in to the e-tax system

Log in to the e-tax system via the link: http://thuedientu.gdt.gov.vn/

Step 2: Select the module “Enterprise” –> Next click on “Login” –> Enter the Business Registration Number (MST) and the password

Note: Use the management account. Example: 0104963862-ql and the corresponding password.

Step 3: Choose the “Look up” menu, then select “Tax return”

The system will display the Tax Return screen.

Step 4: Enter the search information: type of notice, tax return, search for outstanding tax, search for obligation information, search for other tax notices >> Press “search”

The system will display a list of notices related to steps 1 and 2 of the tax return.

Currently, the General Department of Taxation is implementing various solutions to facilitate taxpayers, including allowing taxpayers to download notices to their computers.

Note:

– Taxpayers need an internet connection to download the notice to their computer.

– The downloaded notice will be in PDF format.

– Taxpayers can store the notice on their computer for later reference.

Additionally, taxpayers can request the tax authority to send the notice to their email address.

Note: Information is for reference only!

How to look up the tax authority's acceptance notice for tax return submissions in Vietnam? (Image from the Internet)

What methods can taxpayers choose to conduct e-tax transactions in Vietnam?

Pursuant to Clause 2, Article 4 of Circular 19/2021/TT-BTC, taxpayers can choose the following methods to conduct e-tax transactions through:

- The General Department of Taxation's e-portal.

- The National Public Service Portal, the Ministry of Finance's e-portal connected to the General Department of Taxation's e-portal.

- Other competent state agencies' e-portals (excluding point b of this clause) connected to the General Department of Taxation's e-portal.

- T-VAN service providers accepted by the General Department of Taxation to connect with the General Department of Taxation's e-portal.

- e-payment services of banks or intermediary payment service providers to make e-tax payments.

How do tax authorities send decisions, notifications and other documents to taxpayers by electronic means in Vietnam?

According to Clause 2, Article 5 of Circular 19/2021/TT-BTC, tax authorities send decisions, notifications and other documents to taxpayers by electronic means as follows:

(1) e-decisions, notices, and other documents of the tax authority are sent to the taxpayer’s e-tax transaction account at the General Department of Taxation's e-portal and to the email address registered by the taxpayer with the tax authority as stipulated at point c, clause 1, Article 10 of Circular 19/2021/TT-BTC.

For individual taxpayers registered to receive results via mobile phone, the tax authority sends an SMS to notify the taxpayer via the registered mobile number about the decisions, notices, and documents sent.

(2) In cases where taxpayers register and conduct e-transactions via the competent state agency's e-portal, the tax authority sends it to the competent state agency's e-portal for them to send to the taxpayer.

(3) In cases where taxpayers perform administrative procedures under the "one-stop shop" mechanism, perform e-transactions via the competent state agency's e-portal, the tax authority sends it to the competent state agency's e-portal for them to send to the taxpayer.

(4) In cases where taxpayers register and conduct e-transactions via a T-VAN service provider, the tax authority sends it to the T-VAN service provider's information exchange system for them to send to the taxpayer; simultaneously sent to the taxpayer’s e-tax transaction account at the General Department of Taxation's e-portal.

(5) In cases where taxpayers authorize a tax procedure service organization (hereinafter referred to as a tax agent) to conduct e-tax transactions according to the Tax Administration Law, the tax authority does so according to point a of this clause, also sending to the tax agent's email address.

(6) In cases where organizations or individuals perform tax declarations and payments on behalf of others as stipulated in Clause 5, Article 7 of Decree No. 126/2020/ND-CP dated October 19, 2020, of the Government of Vietnam, detailing certain articles of the Tax Administration Law 2019 (hereinafter referred to as Decree No. 126/2020/ND-CP), the tax authority sends it to the email address of the organization or individual that declares on their behalf; if the taxpayer has an e-tax transaction account on the General Department of Taxation's e-portal, it is also sent to the taxpayer’s email address.

(7) Decisions, notices, and other documents of the tax authority sent to the taxpayer through the General Department of Taxation's e-portal, the competent state agency's e-portal, through T-VAN service providers are stored on the General Department of Taxation's e-portal.

(8) Taxpayers can use their e-tax transaction account provided by the General Department of Taxation's e-portal to refer to the decisions, notices, and other documents of the tax authority sent to them through the General Department of Taxation's e-portal, the competent state agency's e-portal, T-VAN service providers.