What conditions must be ensured for e-records converted to paper records in e-tax transactions in Vietnam?

What conditions must be ensured for e-records converted to paper records in e-tax transactions in Vietnam?

According to Clause 3, Article 6 of Circular 19/2021/TT-BTC, the following regulations apply:

E-records in e-tax transactions

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2. Legal value of e-records: e-records as stipulated in this Circular are as valid as dossiers, records, notifications, and other paper records. e-records are considered original if they are executed by one of the measures prescribed in Article 5 of Decree No. 165/2018/ND-CP.

3. Conversion between e-records and paper records:

e-records can be converted to paper records and vice versa following the provisions of the Law on e-Transactions and Decree No. 165/2018/ND-CP, and must comply with current legal regulations on data formats and technical standards.

Restored records for payment to the State Budget are executed in accordance with the Law on e-Transactions, Decree No. 165/2018/ND-CP, and Article 23 of this Circular.

4. Amendment of e-records: e-records are amended according to the regulations in Article 8 of Decree No. 165/2018/ND-CP.

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The conversion from e-records in e-tax transactions to paper records must ensure compliance with the current legal regulations on data formats and technical standards.

Note: Restored records for payment to the State Budget are executed in accordance with the Law on e-Transactions 2023, Decree 165/2018/ND-CP, and Article 23 of Circular 19/2021/TT-BTC.

What conditions must be ensured for e-records converted to paper records in e-tax transactions in Vietnam? (Image from the Internet)

How to store e-records in the tax administration in Vietnam?

The storage of e-records in the tax administration is prescribed in Clause 5, Article 6 of Circular 19/2021/TT-BTC:

- The storage of e-records in the tax administration follows the same duration prescribed by law for paper records, suited to the e-storage environment and conditions, and must comply with related legal provisions on storage and ensure the conditions stipulated in Clause 1, Article 15 of the Law on e-Transactions 2023.

- If e-records have expired according to the law but are still related to the system’s information integrity and circulating e-records, they must continue to be stored until their destruction does not affect other e-transactions.

When is the deadline for submitting e-tax dossiers and paying e-taxes in Vietnam?

According to Clause 1, Article 8 of Circular 19/2021/TT-BTC, the following content is prescribed:

How to determine the time of e-tax dossier submission and e-tax payment by taxpayers, and the time tax authorities send notifications, decisions, and records to taxpayers

1. Time of e-tax dossier submission and e-tax payment

a) Taxpayers can perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet. The filing time is considered within the day if the dossier is successfully signed and submitted between 00:00:00 and 23:59:59 that day.

b) The time of e-tax dossier submission is determined as follows:

b.1) For e-taxpayer registration dossiers: the submission date is the date the tax authority’s system receives the dossier, as recorded on the Notice of Receipt of e-Taxpayer Registration Dossier sent to the taxpayer (per Form No. 01-1/TB-TDT issued with this Circular).

b.2) For tax declaration dossiers (excluding tax declaration dossiers where the tax management authority calculates tax and issues payment notifications as prescribed in Article 13 of Decree No. 126/2020/ND-CP): the submission date is the date the tax authority’s system receives the dossier, as recorded on the Notice of Receipt of e-Tax Declaration Dossier sent to the taxpayer (per Form No. 01-1/TB-TDT issued with this Circular), if the tax declaration dossier is accepted by the tax authority in the Notice of Acceptance of e-Tax Declaration Dossier sent to the taxpayer (per Form No. 01-2/TB-TDT issued with this Circular).

For tax declaration dossiers including accompanying records submitted directly or via postal service: the submission date is the date the taxpayer completes the submission of all records per regulations.

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Taxpayers can perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet.

Note: The filing time is considered within the day if the dossier is successfully signed and submitted between 00:00:00 and 23:59:59 that day.