What are 8 cases in which the tax authority of Vietnam sends decisions, notifications, and other documents to taxpayers by electronic means?

8 cases in which the tax authority of Vietnam sends decisions, notifications, and other documents to taxpayers by electronic means

According to Clause 2, Article 5 of Circular 19/2021/TT-BTC, the tax authority sends decisions, notifications, and other documents to taxpayers by electronic means in the following 8 cases:

Case [1]: Electronic decisions, notifications, and other documents from the tax authority are sent to the taxpayer’s electronic tax transaction account at the General Department of Taxation’s electronic portal and to the taxpayer’s registered email address as stipulated in 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 a text message to inform the taxpayer via their registered mobile number about the sent decisions, notifications, and documents.

Case [2]: If the taxpayer registers and conducts electronic transactions through the government’s electronic portal, the tax authority sends documents to the governmental electronic portal, which then forwards them to the taxpayer.

Case [3]: If the taxpayer carries out administrative procedures under the "one-stop-shop" mechanism and conducts electronic transactions through the government’s electronic portal, the tax authority sends documents to the governmental electronic portal for forwarding to the taxpayer.

Case [4]: If the taxpayer registers and conducts electronic transactions through a T-VAN service provider, the tax authority sends documents to the information exchange system of the T-VAN service provider for forwarding to the taxpayer, and simultaneously sends to the taxpayer’s electronic tax transaction account at the General Department of Taxation’s electronic portal.

Case [5]: If the taxpayer authorizes a tax agent to conduct electronic tax transactions as per the Law on Tax administration, the tax authority sends documents according to point a of this clause, and simultaneously to the tax agent’s registered email address.

Case [6]: If an organization or individual files and pays taxes on behalf of another as stipulated in clause 5, Article 7 of Decree 126/2020/ND-CP, the tax authority sends documents to the substitute filer’s registered email address. If the taxpayer has an electronic tax transaction account on the General Department of Taxation’s portal, documents are also sent to the taxpayer’s registered email address.

Case [7]: Decisions, notifications, and other documents sent electronically by the tax authority to taxpayers via the General Department of Taxation’s portal, the government’s electronic portal, or a T-VAN service provider are stored on the General Department of Taxation’s portal.

Case [8]: Taxpayers can use their electronic tax transaction account provided by the General Department of Taxation’s portal to search on the portal for decisions, notifications, and other documents sent electronically by the tax authority through the General Department of Taxation’s portal, the government’s electronic portal, or a T-VAN service provider.

What are 8 cases in which the tax authority of Vietnam sends decisions, notifications, and other documents to taxpayers by electronic means? (Image from the Internet)

What are responsibilities of tax authorities in organizing electronic information systems in Vietnam?

According to Article 8 of the Law on Tax administration 2019:

Electronic Transactions in the Field of Taxation

1. Taxpayers, tax authorities, state management agencies, organizations, and individuals who meet the conditions for electronic transactions in the field of taxation must conduct electronic transactions with tax authorities as per this Law and the laws on electronic transactions.

2. Taxpayers who conduct electronic transactions in the field of taxation are not required to use other transaction methods.

3. The tax authority, when receiving, processing, and notifying the results of administrative tax procedures by electronic means, must confirm the completion of the taxpayer’s electronic transaction, ensuring taxpayers’ rights as stipulated in Article 16 of this Law.

4. Taxpayers must comply with the tax authority's requests stated in electronic notifications, decisions, and documents as they would with paper documents from the tax authority.

5. Electronic documents used in electronic transactions must be electronically signed as per the laws on electronic transactions.

6. Agencies and organizations that have connected electronically with the tax authority must use electronic documents in transactions with the tax authority and use the electronic documents provided by the tax authority to process administrative procedures for taxpayers, without requiring physical documents.

7. The tax authority's responsibilities for its electronic information system include:

a) Guiding and supporting taxpayers, service providers, banks, and related organizations in conducting electronic transactions in the field of taxation;

b) Building, managing, and operating a secure, safe, confidential, and continuous electronic tax data reception and processing system;

c) Developing a connection system to provide information on tax payments and tax obligations of taxpayers to relevant agencies and organizations electronically to facilitate administrative procedures for taxpayers;

d) Updating, managing, and providing information on electronic tax transaction registrations of taxpayers and verifying electronic transactions for agencies and organizations in collaboration with the state budget management;

dd) Receiving and processing tax administrative procedure results for taxpayers by electronic means;

e) If the taxpayers’ electronic documents are archived in the tax authority’s database, the tax authority must exploit and use the data from the system without requiring taxpayers to submit physical tax records or payment documents.

8. The Minister of Finance stipulates the dossier and procedures for electronic transactions in the field of taxation.

Thus, the responsibilities of the tax authority to taxpayers by electronic means are as follows:

[1] The tax authority, when receiving and processing tax administrative procedure results by electronic means, must confirm the completion of the taxpayer’s electronic transaction, ensuring taxpayers' rights.

[2] Receiving and processing tax administrative procedure results for taxpayers by electronic means.

What are regulations on searching for information of taxpayers by electronic means in Vietnam?

According to Article 34 of Circular 19/2021/TT-BTC, the searching for information of taxpayers is as follows:

- Taxpayers use their electronic tax transaction account to access the General Department of Taxation’s portal to search, view, and print all information regarding dossiers, documents, notifications, decisions, and documents received/sent between the tax authority and the taxpayer; search for declaration obligations, search for information on obligations based on dossiers and documents; search for outstanding taxes. The information, notifications, decisions, and documents from the tax authority on the portal have the same validity as paper documents from the tax authority.

Taxpayers can search for the status of their electronic tax dossiers by the electronic transaction code, while payment documents to the State Budget can be searched using the "reference number".

- Taxpayers without an electronic tax transaction account use the provided electronic transaction code to search for information on transactions with the tax authority.

- The General Department of Taxation’s portal notifies taxpayers’ electronic tax transaction account about the status of outstanding payments, paid amounts, overpaid amounts, exemptions, debt write-offs, refunds, and pending refunds from the previous month, as well as payable amounts, overpaid amounts as recorded in the tax management application system.