What are tax administration subsystems on tax management apps in Vietnam?

What are tax administration subsystems on tax management apps in Vietnam?

Based on Article 10 of Circular 111/2021/TT-BTC, it is stipulated as follows:

Organization of Information Technology Application Systems in Tax Administration

1. The tax management application system as specified in clause 5, Article 3 of this Circular includes the Integrated Tax Management Application System (TMS System) and other tax management applications outside the TMS System to implement tax administration work for tax authorities at all levels and centrally store tax management information for all types of taxes and taxpayer contributions managed by tax authorities nationwide, organized into the following groups of applications (subsystems):

a) The business tax management subsystems are functions established on the TMS System or on tax management applications outside the TMS System to process tax management operations according to business processes issued by the General Director of the General Department of Taxation (including: Tax Record Management (QHS), Tax Registration (ĐKT), Tax Declaration Processing (XLTK), Decision Processing (XLQD), Tax Refund Processing (XLHT), Tax Exemption and Reduction Processing (XLMG), Tax Debt Management (QLN), Inspection and Audit (TTR), Registration Fee and Real Estate Management (TB-ND)...).

The results of operations processed in the business tax management subsystems of the TMS System and tax management applications outside the TMS System must be automatically transmitted into the Subsystem for the Management of Taxpayer Obligations within the TMS System to record, reflect, and determine amounts of tax due, collected, outstanding, to be refunded, refunded, to be exempted, reduced, written off, or cleared for each taxpayer. Tax management operation records stored on the business tax management subsystems of the TMS System and tax management applications outside the TMS System must be accessible to determine the source information input of the Subsystem for the Management of Taxpayer Obligations.

b) The Subsystem for the Management of Taxpayer Obligations, regulated in clause 6, Article 3 of this Circular, is an application set up on the TMS System integrated with other business tax management subsystems in the tax management application system to record, reflect, and determine amounts of tax due, collected, outstanding, to be refunded, refunded, to be exempted, reduced, written off, or cleared of each taxpayer; provide this data to other business tax management subsystems in the execution of tax management operations according to business processes issued by the General Director of the General Department of Taxation.

The recorded information about taxpayer obligations on the Subsystem for the Management of Taxpayer Obligations must include the information content prescribed in clause 2, Article 12 of this Circular to ensure the ability to provide full, accurate, and prompt data and automatically transmit input information for tax accounting to the Tax Accounting Subsystem as stipulated in this Circular.

2. Principles and responsibilities of departments in processing and controlling data on each subsystem of the tax management application system must comply with tax management business processes and the rules regulating responsibility for data processing control on the tax management application system issued by the General Director of the General Department of Taxation.

Thus, the Tax administration subsystems on tax management apps include: Tax Record Management (QHS), Tax Registration (ĐKT), Tax Declaration Processing (XLTK), Decision Processing (XLQD), Tax Refund Processing (XLHT), Tax Exemption and Reduction Processing (XLMG), Tax Debt Management (QLN), Inspection and Audit (TTR), Registration Fee and Real Estate Management (TB-ND)...).

What are tax administration subsystems on tax management apps in Vietnam? (Image from the Internet)

What are regulations on the storage and supply of accounting information in Vietnam?

Based on Article 9 of Circular 111/2021/TT-BTC, it stipulates the storage and supply of accounting information as follows:

- Tax accounting documents include input information for tax accounting, tax accounting documents, tax accounting books, tax accounting reports, and other related documents to tax accounting work represented as electronic data stored in compliance with legal regulations on accounting.

Input data before being collected into the Tax Accounting Subsystem is stored in the Taxpayer Obligation Management Subsystem and business tax management subsystems within the tax management application system as regulated by the General Director of the General Department of Taxation. The General Department of Taxation is responsible for ensuring access to storage for sourcing input information for tax accounting.

What are regulations on application of information technology in the tax accounting work?

Based on Article 11 of Circular 111/2021/TT-BTC, specific requirements for the Tax Accounting Subsystem in the application of information technology are as follows:

- Specific requirements for the Tax Accounting Subsystem

+ Must fully comply with accounting law, tax management law, state budget law, and electronic transaction law.

+ Must be capable of upgrading, amending, and supplementing in accordance with legal changes relating to tax accounting duties, contents, methods of accounting without affecting existing databases.

+ Automatically process and store data in adherence to accounting requirements and methods for calculating indicators in tax accounting reports as per current regulations; ensure conformity, no duplication among accounting data; have the ability to forecast, detect, and prevent mistakes when updating data and during the tax accounting information processing.

+ Must ensure information security and data safety, be capable of assigning access rights to each user according to assigned functions and tasks; be able to monitor user access time, operations, update, modify, delete data from the user; be able to retain traces on the tax accounting book regarding tax accounting book corrections; be capable of data and information recovery in cases of technical incidents during use.

+ The principles of handling tax accounting data on the information technology application in tax accounting must comply with the provisions of this Circular and the written regulations by the authority of the General Director of the General Department of Taxation. When new tax accounting operations arise, there must be prompt and comprehensive written guidance to enable uniform implementation across the tax sector; simultaneously, update guidance documents on tax accounting, and guidelines for synchronized use within the Tax Accounting Subsystem.

+ The General Department of Taxation is responsible for uniformly managing the information technology application system in tax accounting work, managing the assignment of usage rights, and information data security for tax accounting according to the functions, tasks, and powers of the tax accounting apparatus at tax authorities at all levels.

+ Tax officers, when entering or retrieving tax accounting data from the tax accounting database, must follow the assigned functions, tasks, and powers, or as approved by an authorized person; must use their assigned name, account, and security password to process and retrieve tax accounting data from the tax accounting database; must periodically or unexpectedly change security passwords.

When there are changes in tasks, the application management section must be notified to adjust data access rights in line with the new assigned tasks. Application management must revoke system access rights for information technology applications supporting tax accounting work concerning officials no longer involved in tax accounting tasks.