How to submit an e-application for tax exemption and reduction through the single-window system in Vietnam?
How to submit an e-application for tax exemption and reduction through the single-window system in Vietnam?
Pursuant to Article 37 of Circular 19/2021/TT-BTC, the submission of an e-application for tax exemption and reduction through the single-window system is stipulated as follows:
- Submission of e-application for tax exemption and reduction
The agency receiving the application through the single-window system receives the taxpayer's application for tax exemption or reduction, digitally signs, and transmits the application to the tax authority via the e-portal of the General Department of Taxation.
- After submission, the tax authority will receive the e-application for tax exemption and reduction
No later than 15 minutes after receiving the taxpayer's e-application for tax exemption and reduction, the e-portal of the General Department of Taxation sends a Notification regarding the receipt of the e-application for tax exemption and reduction (according to Form No. 01-1/TB-TDT issued with this Circular) to the e-portal of the agency receiving the application.
- Then, the processing of the tax exemption and reduction application will proceed
+ Within 03 (three) working days from the date indicated on the Notification of the e-application for tax exemption and reduction receipt, the tax authority sends a Notification regarding the acceptance/non-acceptance of the e-application for tax exemption and reduction (according to Form No. 01-2/TB-TDT Download issued with this Circular) via the e-portal of the General Department of Taxation to the e-portal of the agency receiving the application.
The processing time for the e-application for tax exemption and reduction is calculated from the date indicated on the Acceptance Notification of the e-application for tax exemption and reduction (according to Form No. 01-2/TB-TDT Download issued with this Circular).
+ The tax authority is responsible for processing the taxpayer's request for a tax exemption or reduction application received electronically in accordance with the Tax Administration Law and related guiding documents.
+ If during the application processing there is a lack of information that requires explanation or additional documentation, the tax authority sends a Notification requesting explanation or additional information, documents (according to Form No. 01/TB-BSTT-NNT Download issued with Decree 126/2020/ND-CP) via the e-portal of the General Department of Taxation to the e-portal of the agency receiving the application for forwarding to the taxpayer.
The e-portal of the General Department of Taxation receives the explanation or additional information, documents from the agency receiving the application through the single-window system and sends them for the e-application for tax exemption and reduction previously received.
+ The agency receiving the application through the single-window system is responsible for guiding the taxpayer to declare the tax exemption and reduction application; receiving, checking the completeness, and consistency of the tax exemption and reduction application information. If the application is not complete, guide the taxpayer to complete it as regulated. When the application is complete, receive and transfer it to the tax authority as regulated.
How to submit an e-application for tax exemption and reduction through the single-window system in Vietnam? (Image from the Internet)
What are regulations on the responsibility to provide information during the processing of the application for tax exemption and reduction?
Pursuant to Clause 4, Article 37 of Circular 19/2021/TT-BTC, the responsibility to provide information during the processing of the application for tax exemption and reduction is as follows:
- Responsibility of the state management agency in providing information during the processing of the application for tax exemption and reduction
The agency receiving the application through the single-window system is responsible for not providing information on time or providing incomplete information to the tax authority, affecting the time to resolve tax exemption or reduction for the taxpayer in cases of liability for compensation to the taxpayer according to law.
What is the procedure for providing results to taxpayers for tax exemption and reduction in Vietnam?
Pursuant to Article 30 of Circular 19/2021/TT-BTC, the procedure for providing results to taxpayers for tax exemption and reduction is as follows:
Receiving and providing results to taxpayers for tax exemption and reduction simultaneously with the administration procedures executed electronically by the competent state management agency transferred to the single-window system.
Step 1. Submit e-application for tax exemption and reduction
The taxpayer submits the tax exemption and reduction application along with a financial obligation determination dossier to the competent state management agency as regulated by law. The state management agency electronically sends the taxpayer's tax exemption and reduction application along with financial obligation information to the tax authority according to the provisions of Article 37 of Circular 19/2021/TT-BTC.
Step 2. The tax authority processes the tax exemption and reduction application and sends the resolution results (including notifications, decisions related to the tax exemption and reduction process, and results of tax exemption and reduction resolution from the tax authority for the taxpayer's application) via the e-portal of the General Department of Taxation to the e-portal of the agency receiving the application.
If the taxpayer has an e-tax transaction account on the e-portal of the General Department of Taxation, the tax exemption and reduction resolution results are also sent to the taxpayer's email address.
The agency receiving the application through the single-window system is responsible for sending the tax exemption and reduction resolution results to the taxpayer so that they are informed and can perform the necessary actions.
