What information is included in the notification on Electronic Portal from the General Department of Taxation of Vietnam?

What information is included in the notification on Electronic Portal from the General Department of Taxation of Vietnam?

Based on Clause 1, Article 5 of Circular 19/2021/TT-BTC, notifications on Electronic Portal from the General Department of Taxation of Vietnam are regulated as follows:

Sending notifications, decisions, electronic documents of the tax authority

1. Notifications, decisions, documents of the tax authority sent through the Electronic Portal of the General Department of Taxation include:

a) Notifications from the Electronic Portal of the General Department of Taxation: These are response notifications automatically generated and sent by the Electronic Portal of the General Department of Taxation to taxpayers, organizations, individuals conducting electronic tax transactions. These include: Notifications of receiving electronic tax dossiers, electronic payment receipts to the State Budget; Notifications of acceptance/rejection of electronic tax dossiers as per the templates specified in this Circular.

b) Notifications, decisions, documents of the tax authority created from the tax management application system and transferred through the Electronic Portal of the General Department of Taxation to send to taxpayers, competent state agencies receiving the taxpayer's dossiers according to the “one-stop-shop” mechanism. The creation of these notifications, decisions, and documents is carried out according to tax management regulations on the tax management system of the tax department; in case these cannot be created on the tax management system of the tax department, follow the provisions in point c of this clause.

c) Notifications of the tax authority about tax regulations, policies, and other tax-related notifications, decisions, and documents.

Paper notifications, decisions, documents of the tax authority are converted into electronic documents and sent to taxpayers as stipulated in Clause 2 of this Article, and to competent state agencies receiving the taxpayer's dossiers according to the “one-stop-shop” mechanism. The creation and issuance of these notifications are based on the regulations of the tax management law.

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Thus, according to the regulation, notifications on Electronic Portal from the General Department of Taxation of Vietnam primarily include response notifications automatically generated and sent by the Electronic Portal of the General Department of Taxation to taxpayers, organizations, individuals conducting electronic tax transactions, which include:

[1] Notifications of receiving electronic tax dossiers, electronic payment receipts to the State Budget;

[2] Notifications of acceptance/rejection of electronic tax dossiers as per the templates in Circular 19/2021/TT-BTC.

What information is included in the notification on Electronic Portal from the General Department of Taxation of Vietnam? (Image from Internet)

What are methods for sending notification on Electronic Portal of the General Department of Taxation of Vietnam?

Based on Clause 2, Article 5 of Circular 19/2021/TT-BTC:

- The tax authority sends decisions, notifications, and other documents to taxpayers electronically as follows:

+ The decisions, notifications, and other electronic documents of the tax authority are sent to the taxpayer’s electronic tax transaction account on the Electronic Portal of the General Department of Taxation and to the email address registered with the tax authority according to the provisions at point c, clause 1, Article 10 of Circular 19/2021/TT-BTC.

For individual taxpayers registering to receive results via mobile phone, the tax authority sends SMS to notify the taxpayer via the registered phone number about the sent decisions, notifications, and documents.

+ In case taxpayers register and conduct electronic transactions through the Electronic Portal of a competent state agency, the tax authority sends it to the Electronic Portal of the competent state agency for the competent state agency to send to taxpayers.

+ In case taxpayers conduct administrative procedures according to the “one-stop-shop” mechanism, conducting electronic transactions through the Electronic Portal of the competent state agency, the tax authority sends it to the Electronic Portal of the competent state agency for the competent state agency to send to taxpayers.

+ In case taxpayers register and conduct electronic transactions through a T-VAN service provider, the tax authority sends it to the information exchange system of the T-VAN service provider for the T-VAN service provider to send to taxpayers;

Additionally, it is sent to the taxpayer's electronic tax transaction account on the Electronic Portal of the General Department of Taxation.

+ In case taxpayers authorize a business service organization for tax procedures (hereinafter referred to as a tax agent) to conduct electronic tax transactions according to the provisions of the Tax Administration Law, the tax authority proceeds according to point a of this clause, and simultaneously sends it to the tax agent’s email address.

+ In case organizations, individuals perform declarations, pay taxes on behalf of other organizations, individuals as specified in Clause 5, Article 7 of Decree 126/2020/ND-CP, the tax authority sends it to the email address of the declaring organizations, individuals;

In case taxpayers have an electronic tax transaction account on the Electronic Portal of the General Department of Taxation, it is simultaneously sent to the taxpayer’s email address.

+ Decisions, notifications, and other documents of the tax authority sent to taxpayers through the Electronic Portal of the General Department of Taxation, the Electronic Portal of the competent state agency, or through a T-VAN service provider are stored on the Electronic Portal of the General Department of Taxation.

+ Taxpayers use the electronic tax transaction account provided by the Electronic Portal of the General Department of Taxation to look up on the Electronic Portal of the General Department of Taxation for decisions, notifications, and other documents of the tax authority sent to taxpayers through the Electronic Portal of the General Department of Taxation, the competent state agency’s Electronic Portal, or T-VAN service provider.

What are electronic documents in electronic tax transactions in Vietnam?

Based on Article 6 of Circular 19/2021/TT-BTC, electronic documents in electronic tax transactions in Vietnam include:

- Electronic tax dossiers:

+ Taxpayer registration dossier;

+ Tax declaration dossier;

+ Confirmation of tax obligation fulfillment;

+ Tax payment information lookup;

+ Procedures for offsetting tax money, late payment money, excess penalty money;

+ Tax refund dossier;

+ Tax reduction dossier;

+ Exemption from late payment;

+ Non-calculation of late payment;

+ Tax debt deferral dossier;

+ Tax debt write-off dossier;

+ Tax payment extension;

+ Installment payment of tax debts and other electronic tax dossiers and documents as prescribed in the Tax Administration Law and guiding documents of the Tax Administration Law.

- Electronic payments documentation to the State Budget: payment documents to the State Budget as prescribed in Decree 11/2020/ND-CP in electronic form, in case of electronic tax payment via bank or intermediary payment service provider, the payment document to the State Budget is a transaction document of the bank or the intermediary payment service provider, ensuring sufficient information on the payment document template to the State Budget.

- Other notifications, decisions, documents of the tax authority in electronic form.

- These electronic documents specified in this clause must be electronically signed as stipulated in Article 7 of Circular 19/2021/TT-BTC.

In case electronic tax dossiers have accompanying paper documents, they must be converted into electronic form according to the provisions of Electronic Transactions Law 2023, Decree 165/2018/ND-CP.