Vietnam: What are regulations on handling tax procedures when the tax registration application system encounters technical issues from February 6, 2025?

What is the tax registration application system in Vietnam?

According to Clause 9, Article 3 of Circular 86/2024/TT-BTC (effective from February 6, 2025), the "tax registration Application System" is part of the centralized tax management application system developed, managed, and uniformly utilized by the General Department of Taxation across the tax sector to carry out tax management work concerning tax registration.

What happens when the tax registration application system encounters technical issues? (Image from the Internet)

Vietnam: What are regulations on handling tax procedures when the tax registration application system encounters technical issues?

Pursuant to Article 37 of Circular 86/2024/TT-BTC (effective from February 6, 2025), resolving taxpayer procedures follows a contingency process as follows:

Handling taxpayer procedures according to the contingency process

1. The tax authority handles the tax registration procedures outlined in this Circular via a contingency process in the following situations:

a) The tax registration Application System, or the National Business Registration Information System, or the National Population Database System encounters technical issues.

b) Other force majeure situations.

2. Based on the anticipated time to fix issues with the tax registration Application System, the National Business Registration Information System, or the National Population Database System, the General Department of Taxation shall announce in advance the anticipated time for tax authorities to handle taxpayer procedures under the contingency process, except in cases of force majeure.

3. Handling taxpayer procedures under the contingency process shall follow a paper-based document processing procedure.

4. Within 30 days from the date of receiving notification from the General Department of Taxation that the tax registration Application System has completed issue resolution, the tax authority must update and supplement data and information resolved for taxpayers according to the contingency process into the tax registration Application System.

As stipulated above, the tax authority resolves tax registration procedures specified in Circular 86/2024/TT-BTC via the contingency process in the following situations:

+ The tax registration Application System, or the National Business Registration Information System, or the National Population Database System encounters technical issues.

+ Other force majeure situations.

Thus, when the tax registration Application System encounters technical issues, the tax authority handles taxpayer procedures according to the contingency process.

How does the tax authority handle tax registration procedures under the contingency process in Vietnam?

The tax authority handles tax registration procedures under the contingency process outlined in Article 37 of Circular 86/2024/TT-BTC (effective from February 6, 2025) as follows:

- Based on the anticipated time to resolve issues with the tax registration Application System, the General Department of Taxation shall notify in advance the estimated time for the tax authority to handle procedures for taxpayers under the contingency process, except in cases of force majeure.

- Procedures for taxpayers under the contingency process are carried out using paper-based document processing.

Referencing point a, clause 2, Article 6 of Circular 86/2024/TT-BTC, the paper-based tax registration documentation is stipulated as follows:

+ For tax registration documentation submitted directly at the tax authority, the tax official checks the tax registration documentation.

If the documentation is complete as required, the tax official accepts and stamps receipt acknowledgment on the tax registration documentation, noting the date, number of documents according to the list. They issue a receipt and appointment slip for results for cases where the tax authority must return results to taxpayers. If the documentation is incomplete, the tax official does not accept it and guides the taxpayer to complete the documentation.

+ For tax registration documentation sent via postal services, the tax official stamps receipt acknowledgment, notes the receipt date on the documentation, and records it in the tax authority's registry.

If the documentation is incomplete and requires explanation or additional information and documents, the tax authority notifies the taxpayer using Form 01/TB-BSTT-NNT in Appendix II issued along with Decree 126/2020/ND-CP within 2 working days from the date of receipt.

- Within 30 days from the notification date by the General Department of Taxation that the tax registration Application System has resolved its issues, the tax authority must update and supplement resolved data and information for taxpayers according to the contingency process into the tax registration Application System.