What is the General Department of Taxation of Vietnam? What types of documents are published on the Website of the General Department of Taxation of Vietnam?

What is the General Department of Taxation of Vietnam?

According to Article 1 of Decision 41/2018/QD-TTg, the General Department of Taxation of Vietnam is an organization under the Ministry of Finance of Vietnam, functioning as an advisory body to assist the Minister of Finance in the state management of domestic revenue nationwide, including taxes, fees, charges, and other state budget revenues; and organizing tax management as prescribed by law.

What is the General Department of Taxation of Vietnam? What types of documents are published on the Website of the General Department of Taxation of Vietnam? (Image from the Internet)

What types of documents are published on the Website of the General Department of Taxation of Vietnam?

According to the provisions in Article 5 of the Procedure for Publishing Document Information on the Website of the General Department of Taxation of Vietnam issued together with Decision 576/QD-TCT in 2019, the guidance on publishing document information on the Website of the General Department of Taxation of Vietnam is as follows:

Types of documents published on the Website of the General Department of Taxation of Vietnam:

Documents inquiring about policies from organizations or individuals sent to the tax authority, with code 01 (type of document that must be answered) and the response documents.

Contents published on the website:

- Publicizing inquiry documents: Publicizing information on the receipt of inquiry documents by the document-receiving department, including:

+ Tax authority code;

+ Document arrival number;

+ Document identification number;

+ Date of the document;

+ Summary of content;

+ Date received;

+ Name of the unit receiving the inquiry document;

+ Content of the document.

Attach the full text of the inquiry document in PDF format, size not exceeding 0.5Mb.

- Publicizing response documents: Publicizing the content of the authoritative tax authority’s response, including:

+ Tax authority code;

+ Document identification number;

+ Date of issuance of the response document;

+ Summary of content;

+ Name of the unit issuing the response document;

+ Content of the document.

Attach the full text of the inquiry document in PDF format, size not exceeding 0.5Mb.

Additionally, taxpayers can search for published documents on the website of the General Department of Taxation of Vietnam in accordance with Article 8 of the Procedure for Publishing Document Information on the Website of the General Department of Taxation of Vietnam issued together with Decision 576/QD-TCT in 2019:

- Search for public information on the Website of the General Department of Taxation of Vietnam at the link: http://www.gdt.gov.vn.

- Fill in all the conditions for searching the published document: Tax authority; Document arrival number; Date of document arrival.

- Then click the "Search" button, the system will display the search results including the following information: sequence number; inquiry document number; Date of the inquiry document; Summary of the inquiry document's content; Date of document receipt; response document number; Date of the response document; Name of the tax authority responding.

What is the time limit for publishing documents on the website of the General Department of Taxation of Vietnam?

According to the provisions of clause 3 Article 5 of the Procedure for Publishing Document Information on the Website of the General Department of Taxation of Vietnam issued together with Decision 576/QD-TCT in 2019:

The time limit for publishing documents on the website of the General Department of Taxation of Vietnam is as follows:

- Arrival documents (inquiry documents) are received and registered on the same working day or no later than the beginning of the next working day, the document-receiving department proposes "Publishing the document on the Website" on the document registration screen and circulates it for handling. When the Arrival document is transferred to the processing unit, it is simultaneously automatically posted on the Website. The document processing time limit complies with the unit’s working regulations.

- Departure documents (response documents) are received by the document-issuing department, and immediately on the same working day or no later than the beginning of the next working day, the issuing department issues the response document as per the document's recipients, and it will automatically be published on the Website if the Website address of the General Department of Taxation of Vietnam is provided.

What are the steps and procedure for publishing document information on the website of the General Department of Taxation of Vietnam?

According to Article 6 of the Procedure for Publishing Document Information on the Website of the General Department of Taxation of Vietnam issued together with Decision 576/QD-TCT in 2019:

The steps and procedure for publishing document information on the website of the General Department of Taxation of Vietnam are as follows:

Step 1: Receive and propose publishing the document on the website

- For arrival documents (inquiry documents): The document-receiving department receives inquiry documents and proposes publishing the document on the website as per the regulations on the document registration screen.

- For departure documents (response documents): The document-issuing department receives the response document, checks the validity of the link between the inquiry and response document, and based on the recipients of the response document, if there’s an addressee as the Website of the General Department of Taxation of Vietnam, the officer will select the "Website TCT" button on the document issuing screen in the document management and operating program.

Step 2: Approve publishing the document on the website

The assigned responsible person will approve publishing the inquiry and response documents. Specifically:

For arrival documents: The responsible person approving the inquiry document for website publication is the one who clicks the "Record" button before transferring it to the processing unit.

For departure documents: The responsible person approving the response document for website publication is the person/department issuing the document, who clicks the "Issue" button on the departure document screen.

Step 3: Publish the document on the website

- After the document is approved for publication in step 2, it will be automatically published on the website.