Vietnam: What does an application for first taxpayer registration in e-transactions include?

Vietnam: What does an application for first taxpayer registration in e-transactions include?

Based on Clause 1, Article 13 of Circular 19/2021/TT-BTC (amended by Clause 2, Article 1 of Circular 46/2024/TT-BTC), the application for first taxpayer registration in e-transactions is stipulated as follows:

- Newly established taxpayers or those who begin to incur obligations to the state budget shall prepare and submit an application for first taxpayer registration as prescribed in Circular 105/2020/TT-BTC, dated December 03, 2020, issued by the Minister of Finance, guiding taxpayer registration (hereinafter referred to as Circular 105/2020/TT-BTC) electronically to the tax authorities as stipulated in point a, clause 5, Article 4 of Circular 19/2021/TT-BTC.

- The e-portal of the General Department of Taxation receives, cross-checks information and sends an e-taxpayer registration receipt notification (according to form No. 01-1/TB-TDT (Download) issued with Circular 46/2024/TT-BTC) to the taxpayer no later than 15 minutes from receipt of the taxpayer registration file to the taxpayer's registered email address or phone number, indicating the time and place of result issuance.

- If the taxpayer registration file meets the requirements for tax code issuance, the tax authorities proceed according to the provisions of Circular 105/2020/TT-BTC.

- If the taxpayer registration file does not meet the requirements for tax code issuance, within 02 (two) working days from the date of receipt on the e-taxpayer registration receipt notification, the tax authority sends a notification of rejection of the taxpayer registration file (according to form No. 01-2/TB-TDT (Download) issued with Circular 46/2024/TT-BTC) to the taxpayer through the e-portal of the General Department of Taxation.

Taxpayers are responsible for sending another e-taxpayer registration through the e-portal of the General Department of Taxation to replace the erroneous file previously submitted.

Vietnam: What does an application for first taxpayer registration in e-transactions include? (Image from Internet)

How to determine the submission time of the e-taxpayer registration in Vietnam?

Based on Clause 1, Article 8 of Circular 19/2021/TT-BTC, it is stipulated as follows:

Method to determine the submission time of e-tax files, e-tax payment by taxpayers, and the time the tax authorities send notifications, decisions, documents to taxpayers

1. Submission time of e-tax files, e-tax payment

a) Taxpayers can perform e-tax transactions 24 hours a day (from 00:00:00 hours to 23:59:59 hours) and 7 days a week, including holidays, and Tet. The submission time of the tax file is determined to be on the same day if the file is successfully signed and sent within the period from 00:00:00 hours to 23:59:59 hours of the day.

b) The time of confirmation of the e-tax file submission is determined as follows:

b.1) For e-taxpayer registrations: it is the day the tax authority's system receives the file and is recorded on the e-taxpayer registration receipt notification sent to the taxpayer (according to form No. 01-1/TB-TDT issued with this Circular).

b.2) For tax declaration files (except for the tax declaration files in cases where the tax administration agency calculates the tax, issues a tax payment notice as prescribed in Article 13 of Decree No. 126/2020/ND-CP): it is the day the tax authority's system receives the file and is recorded on the e-tax declaration receipt notification sent to the taxpayer (according to form No. 01-1/TB-TDT issued with this Circular) if the tax declaration file is accepted by the tax authority in the e-tax declaration acceptance notification sent to the taxpayer (according to form No. 01-2/TB-TDT issued with this Circular).

For tax declaration files with accompanying documents submitted directly or sent by post: the confirmation time for submitting the tax declaration file is calculated according to the day the taxpayer completes the full submission of the file as required.

b.3) For other files not mentioned in points b.1, b.2 above: it is the day the tax authority's system receives the file and is recorded on the e-file acceptance notification sent to the taxpayer (according to form No. 01-2/TB-TDT issued with this Circular).

b.4) The confirmation time for submitting e-tax files mentioned in this clause is the basis for the tax authority to determine the tax file submission time; calculate the late submission time of the tax file, or calculate the time to process the tax file according to the provisions of the Tax Management Law, implementation guidelines, and the regulations in this Circular.

c) The date of e-tax payment is determined as stipulated in Clause 1, Article 58 of the Tax Management Law.

...

Thus, the submission time of the e-taxpayer registration is determined as the day the tax authority's system receives the file and is recorded on the e-taxpayer registration receipt notification sent to the taxpayer.

When does the tax authority send the confirmation notification of the e-taxpayer registration in Vietnam?

Based on Clause 2, Article 8 of Circular 19/2021/TT-BTC, the tax authority sends the confirmation notification of the e-taxpayer registration as follows:

- The time the tax authority sends notifications, decisions, documents to the taxpayer is determined to be on the same day if the file is successfully signed and sent within the period from 00:00:00 hours to 23:59:59 hours of the day.