What are 3 ways to search for online information for taxpayers in Vietnam?

What are 3 ways to search for online information for taxpayers in Vietnam?

According to the provisions specified in Article 34 of Circular 19/2021/TT-BTC, it is stipulated as follows:

Lookup Information for Taxpayers:

1. Taxpayers use their electronic tax transaction accounts to access the General Department of Taxation's electronic information portal to search, view, and print all information related to files, documents, notices, decisions, letters received/sent between the tax authority and the taxpayer; search for declaration obligations, search for obligation information according to files, documents, decisions; search for remaining tax amounts to be paid. The information from the notices, decisions, documents of the tax authority on the General Department of Taxation's electronic portal has the same confirmation value as the hard copy documents of the tax authority.

Taxpayers can search for the status of electronic tax records processing via the electronic transaction code, and for documents submitted to the State Treasury, they can search via the "reference number".

2. Taxpayers without an electronic tax transaction account use the electronic transaction code issued for each transaction to search for transaction information with the tax authority.

3. The General Department of Taxation's electronic portal notifies on the taxpayer's electronic tax transaction account about the status of amounts payable, paid, remaining payable, overpaid, exempted, reduced/debt write-off, refunded, and still refundable arising in the previous month and the amounts remaining payable, overpaid up to the end of the previous month recorded in the tax management application system.

Thus, according to the above provisions, there are 3 ways to search for online information for taxpayers as follows:

Method 1: Taxpayers use their electronic tax transaction accounts to access the General Department of Taxation's electronic portal to perform the following tasks:

[1] Search, view, and print all information regarding files, documents, notices, decisions, letters received/sent between the tax authority and the taxpayer;

[2] Search for declaration obligations, search obligation information according to files, documents, decisions;

[3] Search for remaining tax amounts to be paid.

Method 2: Taxpayers can search for the status of electronic tax records processing via the electronic transaction code, and for documents submitted to the State Treasury, search via the "reference number".

Method 3: Taxpayers without an electronic tax transaction account use the electronic transaction code issued for each transaction to search for transaction information with the tax authority.

*Note: the information from notices, decisions, documents of the tax authority on the General Department of Taxation's electronic portal has the same confirmation value as hard copy documents of the tax authority.

What are 3 ways to search for online information for taxpayers in Vietnam? (Image from the Internet)

What are regulations on receiving and processing e-applications for taxpayer registration under the single-window mechanism in Vietnam?

According to the provisions specified in Article 35 of Circular 19/2021/TT-BTC, regulations on receiving and processing e-applications for taxpayer registration simultaneously with business registration under the single-window mechanism are as follows:

- Receive business registration files, cooperative registration; files for changing information, files for temporarily suspending business, resuming business before the suspension period ends, dissolution or termination of taxpayer activities from business registration agencies, cooperative registration agencies as per the provisions of the Enterprise Law, Cooperative Law, Law on Credit Institutions, and guiding documents:

The business registration agency, cooperative registration agency, after receiving and checking the files, updates the information into the national information system for business registration, cooperative registration if the files are valid and transmits them to the tax authority via the taxpayer registration information system as per the regulations on information exchange between the Ministry of Planning and Investment and the Ministry of Finance.

- Processing tax authority files

+ For files the tax authority must return results (including business registration files, cooperative registration files; files for registering change of head office leading to a change in tax administration agency; files for registration of business dissolution, cooperative dissolution; termination of branch, representative office, business location activities) to the business registration agency, cooperative registration agency via the national information system for business registration, cooperative registration:

The tax authority, based on the information on the taxpayer registration information system sent by the national information system for business registration, cooperative registration and regulations in Circular 105/2020/TT-BTC, the framework of information exchange between the Ministry of Planning and Investment and the Ministry of Finance to process and return the results to the business registration agency, cooperative registration agency via the national information system for business registration, cooperative registration within the prescribed time.

Simultaneously, update taxpayer information into the taxpayer registration information system. The business registration agency, cooperative registration agency returns results to the taxpayer according to the provisions of the Enterprise Law, Cooperative Law, Law on Credit Institutions, and guiding documents.

+ For files the tax authority does not have to return results to the business registration agency, cooperative registration agency:

The tax authority, based on the information on the taxpayer registration information system sent by the national information system for business registration, cooperative registration and regulations in Circular 105/2020/TT-BTC, the framework of information exchange between the Ministry of Planning and Investment and the Ministry of Finance to process and update taxpayer information into the taxpayer registration information system within the prescribed time.

Shall tax authorities provide the service of searching for information for taxpayers in Vietnam under the Circular 19?

According to the provisions specified in Article 1 of Circular 19/2021/TT-BTC, it is stipulated as follows:

Scope of Regulation

1. This Circular provides guidance on the dossiers, procedures for electronic transactions in the tax sector for:

a) Transactions in the tax sector between taxpayers and tax authorities via electronic methods as follows:

a.1) Taxpayers perform tax administrative procedures under the provisions of the Tax Administration Law, including: taxpayer registration; tax declaration; tax payment; tax obligation confirmation; tax payment information review; tax offsetting procedures for overpaid tax, late payment, penalty; tax refund; tax exemption and reduction; late payment waiver; no late payment calculation; freezing tax debts; debt clearance of tax amounts, late payments, penalties; tax payment extension; installment payment of tax debts and other files, documents.

a.2) Tax authorities send notices, decisions, and other documents as per the provisions of the Tax Administration Law to taxpayers.

a.3)** Tax authorities provide support services to taxpayers including*: searching for taxpayer information; searching for dependent information; searching for tax obligations; providing information to taxpayers; receiving and responding to taxpayers' queries and other support services.*

b) Electronic transactions between tax authorities and other competent state management agencies, related organizations in receiving, providing information, and handling tax administrative procedures for taxpayers under the Tax Administration Law and the single-window mechanism.

c) Procedures and connection sequence between the General Department of Taxation's electronic portal and the information exchange system of organizations providing value-added electronic transaction services in the tax sector; conducting electronic transactions in the tax sector through organizations providing value-added electronic transaction services in the tax sector.

d) Providing, exchanging information, coordinating operations electronically between tax authorities and state agencies, organizations, individuals relating to the reception and resolution of taxpayers' tax administrative procedures.

...

Thus, tax authorities will support taxpayers in searching for taxpayer information according to the provisions of this Circular 19/2021/TT-BTC.