What is the system of tax administration apps in Vietnam?

What is the system of tax administration apps in Vietnam?

The system of tax administration apps is explained according to Clause 5, Article 3 of Circular 111/2021/TT-BTC guiding the accounting of domestic tax operations as follows:

The system of tax administration apps is a system of information technology applications developed and implemented by the General Department of Taxation of Vietnam to conduct tax management operations.

What is the system of tax administration apps in Vietnam? (Image from Internet)

What is the organization of the System of information technology apps in Vietnam?

Based on the provisions of Clause 1, Article 10 of Circular 111/2021/TT-BTC, the system of tax administration apps includes the Integrated system of tax administration apps (TMS System) and tax management applications outside the TMS System to perform the tax management work of tax authorities at all levels and centrally store tax management information for all types of taxes and collection items managed by tax authorities nationwide, organized into the following groups of applications (subsystems):

[1] Tax management operation subsystems are functions established on the TMS System or set up on tax management applications outside the TMS System to handle tax management operations according to the processes issued by the General Director of the General Department of Taxation of Vietnam (including: Tax Record Management, Tax Registration, Tax Return Processing, Decision Processing, Tax Refund Processing, Tax Exemption and Reduction Processing, Tax Debt Management, Inspection and Examination, Pre-registration, Real Estate Management, etc.).

Operational results in the tax management operation subsystems of the TMS System and tax management applications outside the TMS System must be automatically transmitted to the Taxpayer Obligation Management Subsystem of the TMS System to record, reflect, and determine the tax amounts to be collected, collected, remaining to be collected, to be refunded, refunded, remaining to be refunded, exempted, reduced, suspended, or written off for each taxpayer.

Tax management operational records stored on the tax management operation subsystems of the TMS System and tax management applications outside the TMS System must be accessible to determine the origin of input information for the Taxpayer Obligation Management Subsystem.

[2] The Taxpayer Obligation Management Subsystem prescribed in Clause 6, Article 3 of Circular 111/2021/TT-BTC is an application established on the TMS System integrated with other tax management operation subsystems in the system of tax administration apps to record, reflect, and determine the tax amounts to be collected, collected, remaining to be collected, to be refunded, refunded, remaining to be refunded, exempted, reduced, suspended, or written off for each taxpayer; providing these figures for the tax management operation subsystems in the process of performing tax management operations according to the processes issued by the General Director of the General Department of Taxation of Vietnam.

Information recorded on the taxpayer obligations in the Taxpayer Obligation Management Subsystem must include the information content prescribed in Clause 2, Article 12 of Circular 111/2021/TT-BTC to ensure the ability to provide fully, accurately, and promptly the input information of tax accounting to the Tax Accounting Subsystem as prescribed in this Circular.

Who is responsible for taking control of processing data included in professional tax administration documents and records available on the System of tax administration apps in Vietnam?

Based on the provisions of Clause 3, Article 5 of Circular 111/2021/TT-BTC regarding the scope and duties of tax accounting work as follows:

Article 5. Scope and duties of tax accounting work

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3. Duties of tax management functional departments at tax authorities at all levels when performing tax management operations

a) Process tax management operation records according to the tax management operation processes issued by the General Director of the General Department of Taxation of Vietnam, ensuring the information is complete, accurate, and prompt.

b) Control the processing of tax management operation record data on the system of tax administration apps of the tax sector according to the Regulation defining responsibilities for data processing control on the system of tax administration apps of the tax sector issued by the General Director of the General Department of Taxation of Vietnam.

c) Be responsible for the completeness, accuracy, and promptness of the information provided for the input information of tax accounting as prescribed in Article 12 of this Circular.

d) Review and check tax management operation records and tax management information with taxpayers to ensure completeness, accuracy, and promptness.

dd) In case of detecting errors or adjusting tax management operation records related to tax accounting work affecting tax accounting information, they must handle and adjust promptly according to regulations.

Thus, the tax management functional departments at tax authorities at all levels have the duty of controlling the processing of data of tax management operation records on the system of tax administration apps of the tax sector according to the Regulation defining responsibilities for data processing control on the system of tax administration apps of the tax sector issued by the General Director of the General Department of Taxation of Vietnam while performing tax management operations.