What is the domestic tax accounting database in Vietnam?

What is the domestic tax accounting database in Vietnam?

Based on the provisions of Clause 9, Article 3 of Circular 111/2021/TT-BTC, the domestic tax accounting database is a collection of information and data regarding tax accounting (including: input information of tax accounting, tax accounting documents, tax accounting accounts, tax accounting books, tax accounting reports) that are stored, arranged, and organized for access, exploitation, management, and updating through electronic means on the Tax Accounting Subsystem.

What is the domestic tax accounting database in Vietnam? (Image from the Internet)

What are requirements for government tax accountants when imputing and searching tax accounting data from the domestic tax accounting database in Vietnam?

According to Clause 3, Article 11 of Circular 111/2021/TT-BTC, specific requirements for the domestic tax accounting subsystem are as follows:

Information technology application in tax accounting

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3. Specific requirements for the Tax Accounting Subsystem

a) Must fully comply with accounting laws, tax management laws, state budget laws, and electronic transaction laws.

b) Must be capable of upgrading, amending, and supplementing in accordance with changes in laws related to tax accounting tasks, content, and accounting methods without affecting existing databases.

c) Automatically process and store data based on compliance with current accounting requirements and methods for calculating indicators in tax accounting reports; ensure compatibility and non-duplication between accounting data; be capable of forecasting, detecting, and preventing errors during data updates and the tax accounting information processing process.

d) Must ensure information confidentiality and data security, with the ability to assign permissions to each user according to assigned functions and duties; able to track user access time, actions, update content, modification, and deletion of data; capable of retaining traces on tax accounting books regarding the correction of accounting books; able to recover accounting data and information in case of technical incidents during use.

đ) Data processing principles for tax accounting on information technology applications in tax accounting must comply with this Circular and written regulations of the General Director of the General Department of Taxation. When new tax accounting operations arise, prompt and comprehensive written guidance must be provided to ensure uniform implementation throughout the tax sector; simultaneously, update the guidance documents on tax accounting transactions and use instructions in the Tax Accounting Subsystem.

e) The General Department of Taxation manages the unified information technology application system for tax accounting, managing authorization, and ensuring data confidentiality according to the functions, duties, and authority of the tax accounting apparatus at tax agencies at all levels.

g) government tax accountants, when imputing and searching tax accounting data from the accounting database, must adhere to the functions, duties, and authority assigned or approved by an authorized person; must use the correct name, account, and security password issued to handle and search tax accounting data from the accounting database; regularly or unexpectedly change the security password. When there is a change in duties, notify the application management section to adjust data access rights according to the new assigned functions and duties. Application management must revoke information technology application system access rights for personnel no longer involved in tax accounting.

Thus, government tax accountants imputing or querying tax accounting data from the accounting database must follow the functions, duties, and authority assigned or approved by an authorized person; simultaneously, they must use the correct name, account, and security password issued for processing and searching tax accounting data from the database.

What are regulations on recording and storing the domestic tax accounting database in Vietnam?

According to Clause 5, Article 25 of Circular 111/2021/TT-BTC, the tax accounting database must be recorded and stored in accordance with the requirements of the Accounting Law 2015, Electronic Transactions Law 2023, Decree 174/2016/ND-CP, which details certain articles of the Accounting Law 2015, implementation guiding documents of the Accounting Law 2015, and regulations set forth in Circular 111/2021/TT-BTC.