What is the taxpayer obligation management subsystem in Vietnam?

What is the taxpayer obligation management subsystem in Vietnam?

Pursuant to Clause 5, Article 3 of Circular 111/2021/TT-BTC, the regulations are as follows:

Explanation of Terms

In this Circular, the following terms are understood as follows:

1. Tax includes taxes and other revenues belonging to the state budget managed and collected by the tax authority as stipulated in Clause 1 and Clause 2, Article 3 of the Tax Administration Law.

2. Tax accounting is the collection, recording, and reflection of all the amounts arising concerning tax money that the tax authority must collect, has collected, still has to collect, must refund, has refunded, still has to refund, exempt, reduce, reschedule, and write off debt during the process of tax management operations by the tax authority at all levels.

3. Tax management operations are the activities related to tax management carried out by tax authorities at all levels based on their functions, tasks, powers, and in accordance with the regulations of the Tax Administration Law, the Tax Laws, other relevant legal regulations, and the tax management operational processes issued by the General Director of the General Department of Taxation.

4. The tax accounting unit includes the General Department of Taxation, the Tax Department, Regional Tax Branch, and Tax Branch.

5. The tax management application system is a suite of information technology applications developed and deployed by the General Department of Taxation to perform tax management operations.

6. The taxpayer obligation management subsystem is an application under the tax management application system tasked with managing the amount of tax that must be collected, has been collected, still needs to be collected, must be refunded, has been refunded, still needs to be refunded, exempt, reduced, rescheduled, and written off for each taxpayer; concurrently, it provides input information for tax accounting as stipulated in Article 12 of this Circular.

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Thus, according to the above regulation, the taxpayer obligation management subsystem is an application within the tax management application system tasked with managing the tax amounts that need to be collected, have been collected, still need to be collected, must be refunded, have been refunded, still need to be refunded, exempt, reduced, rescheduled, and written off for each taxpayer.

What is the taxpayer obligation management subsystem in Vietnam? (Image from the Internet)

Where is the input data stored before being imported into the tax accounting Subsystem in Vietnam?

Pursuant to Article 9 of Circular 111/2021/TT-BTC, it is regulated as follows:

Storage and supply of Accounting Information and Documents

1. Tax accounting documents include the input information for tax accounting, tax accounting documents, tax accounting books, tax accounting reports, and other documents related to tax accounting work, presented in the form of electronic data stored according to the legal accounting regulations.

The input data before being imported into the tax accounting Subsystem is stored in the taxpayer obligation management subsystem and other tax management operational subsystems within the tax management application system according to the regulations of the General Director of the General Department of Taxation. The General Department of Taxation is responsible for ensuring that storage allows access to exploit the source of input information for tax accounting.

2. supply of Accounting Information and Documents

a) The supply of accounting information and documents is implemented according to the legal regulations on accounting and tax management law.

b) Accounting information and documents provided include amounts to be collected, collected, still to be collected, to be refunded, refunded, still to be refunded, exempt, reduced, rescheduled, written off under the management of the tax authority and other related information displayed in the accounting report indicators stipulated in this Circular.

Thus, according to the above regulations, input data before being imported into the tax accounting Subsystem is stored in the taxpayer obligation management subsystem and other tax management operational subsystems under the tax management application system according to the regulations of the General Director of the General Department of Taxation.

How is the taxpayer obligation management subsystem applied in Vietnam?

Pursuant to Article 11 of Circular 111/2021/TT-BTC, it is regulated as follows:

Application of Information Technology in Tax Accounting Work

1. Tax accounting work is implemented on the basis of information technology application and automatic processing with a centralized tax accounting database at the General Department of Taxation, starting from the stage of gathering input information for tax accounting, preparing tax accounting documents, processing input information and tax accounting documents, recording tax accounting books, preparing tax accounting reports; ensuring consistency, conformity with tax management, and state budget management regulations; capable of integrating and exchanging information with other tax management application systems within the tax sector.

2. The tax accounting Subsystem, as stipulated in Clause 7 Article 3 of this Circular, is an application set up on the TMS system to carry out tax accounting work within the tax sector as stipulated in this Circular, including gathering input information for tax accounting, processing tax accounting documents, recording tax accounting books, and preparing tax accounting reports of the tax authority.

3. Specific requirements for the tax accounting Subsystem

a) Must comply fully with accounting law, tax management law, state budget law, and electronic transactions law.

b) Must have the capability to upgrade, modify, and supplement in accordance with the changes in related laws concerning tax accounting tasks, tax accounting content, tax accounting methods without affecting existing data.

c) Automatically process and store data in compliance with accounting requirements as well as methods of calculating indicators on tax accounting reports according to current regulations; ensure compatibility, non-duplication among accounting data; capable of forecasting, detecting, and correcting errors during data updating and tax accounting information processing.

d) Must ensure information security and data safety, with the capability to grant access permissions to each user based on assigned functions and tasks; capable of organizing monitoring access times, user operations, content updates, modifications, data deletion by the user; able to track modifications in tax accounting books; capable of restoring accounting data and information in case of technical issues during usage.

đ) Data processing principles on the application of information technology in tax accounting work must comply with regulations of this Circular and authoritative regulations by the General Director of the General Department of Taxation. When new tax accounting transactions arise, guiding documents must be promptly and fully provided for unified implementation across the tax sector; simultaneously updating the guiding documents for tax accounting operations and instructions for synchronous use within the tax accounting Subsystem.

e) The General Department of Taxation manages a unified information technology application system in tax accounting work, manages access permissions, and secures accounting information data according to the functions, tasks, and powers of the tax accounting apparatus at tax authorities at all levels.

g) Tax officers, when entering and retrieving tax accounting data from the tax accounting database, must follow assigned functions, tasks, and powers or receive approval from the authorized person; must use the correct name, user account, and security password issued to handle and retrieve tax accounting data from the tax accounting database; periodically or unexpectedly, change the security password. When task changes occur, the application management department must be notified to change data access permissions according to the new assigned functions. Application management must revoke access rights to the information technology application system serving tax accounting work for officials no longer involved in tax accounting tasks.

4. The tax accounting Subsystem must ensure automation, linkage with tax management operational subsystems, directly being the taxpayer obligation management subsystem. The tax accounting Subsystem must be fully, accurately, adequately, and truthfully compiled from input information provided by the taxpayer obligation management subsystem; capable of retrieving and accessing the input information source of tax accounting linking to taxpayer obligation management information, tax management operational profile information stored in taxpayer obligation management subsystems and tax management operational subsystems.

Thus, the application of the taxpayer obligation management subsystem is as follows:

- The tax accounting Subsystem must ensure automation, linkage with tax management operational subsystems, directly the taxpayer obligation management subsystem.

- The tax accounting Subsystem must be fully, accurately, adequately, and truthfully compiled from input information provided by the taxpayer obligation management subsystem.

- It must be capable of retrieving and accessing the input information source of tax accounting linking to taxpayer obligation management information, tax management operational profile information stored in taxpayer obligation management subsystems and tax management operational subsystems.