What are the regulations on web portals of competent authorities in the taxation sector in Vietnam?

What are the regulations on web portals of competent authorities in the taxation sector in Vietnam?

According to Clause 10, Article 3 of Circular 19/2021/TT-BTC, the web portals of competent authorities are defined as follows:

Article 3. Definitions

In this Circular, the following terms shall be construed as follows:

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10. “web portals of competent authorities” refer to National Public Service Portal and ministerial and provincial public service portals under regulations on implementation of the single-window system in handling administrative procedures and are connected to the GDT’s web portal.

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Thus, web portals of competent authorities will include:

[1] The National Public Service Portal.

[2] The ministerial and provincial public service portals under regulations on implementation of the single-window system in handling administrative procedures and are connected to the GDT’s web portal.

What are the regulations on web portals of competent authorities in the taxation sector in Vietnam? (Image from the Internet)

What are the regulations on sending notifications by tax authorities when taxpayers register and conduct e-tax transactions via the web portals of competent authorities?

According to Clause 2, Article 5 of Circular 19/2021/TT-BTC, the regulation regarding the sending of notifications, decisions, and electronic documents by tax authorities is as follows:

Sending notifications, decisions and e-documents of tax authorities

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2. Every tax authority shall send decisions, notifications and other documents to taxpayers by electronic means as follows:

a) Electronic decisions, notifications and other e-documents of the tax authority shall be sent to the taxpayers’ e-tax transaction account on the GDT’s web portal and to the email address registered with the tax authority under Point c Clause 1 Article 10 of this Circular.

In the case of an individual taxpayer registering to receive result via mobile phone, the tax authority shall send a message to his/her mobile phone number registered with the tax authority regarding the sending of such decisions, notifications and documents.

b) If a taxpayer registers and conducts e-transactions through the web portal of a competent authority, the tax authority shall send decisions, notifications and other documents to such web portal so that the competent authority can send them to the taxpayer.

c) If a taxpayer implements administrative procedures using the single-window system and conducts e-transactions through the web portal of a competent authority, the tax authority shall send decisions, notifications and other documents to such web portal so that the competent authority can send them to the taxpayer.

d) If a taxpayer registers and conducts e-transactions through a T-VAN service provider, the tax authority shall send decisions, notifications and other documents to the information exchange portal of the T-VAN service provider so that it can send them to the taxpayer; and to the taxpayer's e-tax transaction account on the GDT’s web portal.

dd) If a taxpayer authorizes a tax preparation service provider (hereinafter referred to as “tax agent”) to conduct e-tax transactions under the Law on Tax Administration, the tax authority shall comply with the regulation set out in Point a of this Clause and send decisions, notifications and other documents to the tax agent.

e) If an organization or individual declares or pays tax on behalf of another organization or individual as prescribed in Clause 5 Article 7 of the Decree No. 126/2020/ND-CP, the tax authority shall send decisions, notifications and other documents to the latter's email address; if the taxpayer has an e-tax transaction account on the GDT’s web portal, they shall be also sent to the taxpayer’s email address.

g) The tax authority’s decisions, notifications and other documents already sent to taxpayers through the GDT’s web portal/web portals of competent authorities/web portals of T-VAN service providers shall be stored on the GDT’s web portal.

h) Taxpayers reserve the right to use their e-tax transaction account issued by the GDT’s web portal to search on such web portal the tax authority’s decisions, notifications and other documents already sent to the taxpayers through the GDT’s web portal/web portals of competent authorities/web portals of T-VAN service providers.

Thus, if the tax authority wishes to send notifications by tax authorities when taxpayers register and conduct e-tax transactions via the web portal of the competent authority,  it shall send such notifications to  the web portal of the competent authority for sending to the taxpayers.

What are the regulations on dealing with cases where an e-transaction fails to be conducted due to an error on the web portal of a competent authority in Vietnam?

According to Clause 4, Article 9 of Circular 19/2021/TT-BTC, if an e-transaction fails to be conducted due to an error on the web portal of a competent authority, then::

- The competent authority shall notify the taxpayer of the time the breakdown occurs and the time on which the system will be resumed on its website and web portal; and at the same time send a notification to the tax authority immediately within the working day and cooperate with GDT for timely assistance.

- The taxpayer is entitled to conduct the e-transaction through the GDT’s web portal to submit the e-tax dossier or pay tax electronically or select any other e-tax transaction method specified in Clause 2 Article 4 of  Circular 19/2021/TT-BTC.