What are the procedures for e-tax declaration in Vietnam?

What are the procedures for e-tax declaration in Vietnam?

Based on Article 16 of Circular 19/2021/TT-BTC regulating e-tax declaration as follows:

Step 1: Taxpayers prepare and submit tax declaration dossiers:

- Taxpayers declare taxes electronically (including supplemental declarations, submitting additional explained information and documents of the tax declarations) following one of the methods stipulated in Clause 5, Article 4 of Circular 19/2021/TT-BTC.

- In cases where tax declaration dossiers include materials as prescribed by law that cannot be sent electronically, taxpayers submit directly to the tax authority or send securely via postal services.

- Taxpayers who submitted tax declarations electronically but received a notice of rejection from the tax authority, and did not resubmit the corrected tax declarations, or resubmitted but still not accepted by the tax authority, will be considered as not having submitted the tax declarations.

Step 2: Tax authority receives the taxpayer's tax declarations

- The General Department of Taxation’s e-portal sends a notification of receipt of the e-tax declarations to the taxpayer as stipulated in Clause 2, Article 5 of Circular 19/2021/TT-BTC no later than 15 minutes from the time the e-tax declarations are received from the taxpayer.

- No later than 1 (one) working day from the date stated in the receipt notification of submission of the e-tax declarations, the tax authority sends a notification of acceptance/rejection of the e-tax declarations to the taxpayer as stipulated in Clause 2, Article 5 of Circular 19/2021/TT-BTC.

+ If the tax declarations are accepted, the tax authority sends a notification of acceptance of the e-tax declarations to the taxpayer as stipulated in Clause 2, Article 5 of [Circular 19/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-19-2021-TT-BTC-huong-dan-giao-dich-dien-tu-trong-linh-vuc-thue-7284C.html#dieu_5).
+ If the tax declarations are not accepted, the tax authority sends a notification of rejection of the e-tax declarations to the taxpayer as stipulated in Clause 2, Article 5 of [Circular 19/2021/TT-BTC](https://lawnet.vn/vb/Thong-tu-19-2021-TT-BTC-huong-dan-giao-dich-dien-tu-trong-linh-vuc-thue-7284C.html#dieu_5), clearly stating the reasons.

- For tax declarations that include accompanying documents submitted directly or sent via postal services, the tax authority immediately compares the paper files with the ones received through the General Department of Taxation's e-portal.

No later than 1 (one) working day from the date of fully receiving the accompanying documents as prescribed, the tax authority sends a notification of acceptance/rejection of the e-tax declarations as stipulated in point b, Clause 2, Article 16 of Circular 19/2021/TT-BTC to the taxpayer as stipulated in Clause 2, Article 5 of Circular 19/2021/TT-BTC.

What are the procedures for e-tax declaration in Vietnam? (Image from Internet)

How to handle e-tax declaration dossiers in Vietnam?

Based on Article 17 of Circular 19/2021/TT-BTC on handling e-tax declaration dossiers as follows:

(1). The General Department of Taxation's e-portal updates the tax declarations of the taxpayer received electronically as prescribed by the Law on Tax Administration 2019 and guiding documents, into the tax management application system of the tax industry and the tax authority directly managing the taxpayer, the tax authority managing the revenue is responsible for processing the taxpayer's tax declarations.

In case the taxpayer's tax declarations are found not to be under the jurisdiction of the tax authority, the tax authority sends a notification to the taxpayer to adjust the information in the tax declarations.

During the process of handling the files, if information explanation or additional materials are required, the tax authority sends a notification requesting explanation, additional information, or materials to the taxpayer as stipulated in Clause 2, Article 5 of Circular 19/2021/TT-BTC.

The General Department of Taxation's e-portal receives explanatory documents, additional information, and materials submitted electronically by the taxpayer as prescribed in Clause 2, Article 16 of Circular 19/2021/TT-BTC.

(2). Results of processing tax declaration dossiers

- The tax authority records the tax amount payable by the taxpayer as declared by the taxpayer and sends a notification of acceptance of the e-tax declarations, except in cases stipulated in point b of this clause.

- The tax authority calculates the tax, issues a tax payment notice, according to the form prescribed in Decree 126/2020/ND-CP and sends the tax payment notice to the taxpayer as stipulated in Clause 2, Article 5 of Circular 19/2021/TT-BTC.

- For e-tax declaration dossiers for property registration fees (excluding property is house, land): after 30 days from the date of the tax payment notice, if the taxpayer does not pay the registration fees as prescribed, the registration fee payment notice and the related tax declaration dossiers are no longer valid and will be cancelled.

What are the regulations on notification of not submitting tax declarations in Vietnam?

Based on Article 19 of Circular 19/2021/TT-BTC on the notification of not submitting tax declarations as follows:

(1). The tax authority sends a reminder notification to submit the tax declarations to the taxpayer as stipulated in Clause 2, Article 5 of Circular 19/2021/TT-BTC within 5 (five) working days from the deadline of submitting the tax declarations or from the deadline for extending the submission of tax declarations, or from the deadline of responding, supplementing documents as notified by the tax authority and the taxpayer has not yet submitted the tax declarations or provided explanations, supplements as required.

(2). After 10 (ten) working days from the deadline of submitting tax declarations or from the deadline for extending the submission of tax declarations or from the deadline of responding, supplementing documents as notified by the tax authority, if the taxpayer has not yet submitted the tax declarations, the tax authority sends a second reminder notification to submit the tax declarations to the taxpayer as stipulated in Clause 2, Article 5 of Circular 19/2021/TT-BTC.

Additionally, the tax authority sends a reminder notification to submit the tax declarations to the taxpayer via postal services to the registered head office address or the registered tax notification address of the taxpayer.

(3). After 5 (five) working days from the time the General Department of Taxation’s e-portal sends the second reminder notification to submit the tax declarations, if the taxpayer continues not to submit the tax declarations, the tax authority conducts verification of the taxpayer's operating status at the registered address with the business registration authority or the tax authority to proceed according to the tax management regulations.