When shall taxpayers register their tax declaration obligations electronically in Vietnam?
When shall taxpayers register their tax declaration obligations electronically in Vietnam?
Based on Clause 1, Article 15 of Circular 19/2021/TT-BTC governing the initial registration of tax declaration obligations as follows:
Registration of tax declaration obligations
- Initial registration of tax declaration obligations:
a) Taxpayers shall register their tax declaration obligations simultaneously with taxpayer registration or enterprise registration in accordance with the law on tax management, enterprise registration, and as stipulated in Section 2, Chapter II of this Circular.
b) The tax authority bases on the information provided in the taxpayer registration/enterprise registration dossier of the taxpayer, who has been assigned a tax code/business code, to determine the taxpayer’s tax declaration obligationss, including: the types of taxes the taxpayer must declare, the tax declaration period (monthly, quarterly, annually, upon each occurrence, final tax settlement), the deadline for filing the tax return, and the tax return form; and sends information about the tax declaration obligations to the taxpayer via the General Department of Taxation's electronic portal.
c) The taxpayer is responsible for checking information regarding their tax declaration obligations on the General Department of Taxation’s electronic portal. If the taxpayer finds that the information is incomplete or incorrect, they must adjust and supplement their tax declaration obligationss as stated in Point b, Clause 2 of this Article.
d) The taxpayer submits the tax return as per the registered tax declaration obligations with the tax authorities and in accordance with the Law on Tax Management.
dd) The tax authority, based on the taxpayer’s tax declaration obligations information, will regularly urge the taxpayer to file their tax returns and impose penalties for violations related to filing tax returns as prescribed by the Law on Tax Management.
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According to the above regulation, taxpayers are required to register their initial electronic tax declaration obligations simultaneously with taxpayer registration or enterprise registration.
When shall taxpayers register their tax declaration obligations electronically in Vietnam? (Image from the Internet)
What is the deadline for submitting written request for change from monthly tax period to quarterly one electronically in Vietnam?
Pursuant to Point a, Clause 2, Article 15 of Circular 19/2021/TT-BTC the regulation is as follows:
Registration of tax declaration obligations
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- Change of Information Regarding tax declaration obligations
a) Changing the Tax Calculation Period from Monthly to Quarterly:
a.1) Taxpayers, when there is a change in tax calculation period information as stipulated in Article 9 of Decree No. 126/2020/ND-CP, should prepare a written request to change the tax calculation period from a month to a quarter (according to form No. 01/DK-TDKTT as stipulated in Appendix I issued together with Decree No. 126/2020/ND-CP) and send it to the tax authority in accordance with Point a, Clause 5, Article 4 of this Circular no later than January 31 of the year in which quarterly tax filing begins.
a.2) The tax authority shall send a Notice of Receipt of Electronic Tax Dossier (according to form No. 01-1/TB-TDT issued with this Circular) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.
- If the tax authority finds that the taxpayer does not meet the conditions for quarterly tax filing, the tax authority will send a written notice to the taxpayer as per Point d, Clause 2, Article 9 of Decree No. 126/2020/ND-CP.
- If the taxpayer meets the conditions for quarterly tax filing, the tax authority updates the taxpayer’s changed tax declaration obligations information in the tax sector application system and the General Department of Taxation’s electronic portal.
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Thus, taxpayers must submit their written request for change from monthly tax period to quarterly one electronically no later than January 31 of the year in which quarterly tax filing begins.
What are regulations on processing of tax declaration dossiers in Vietnam?
The processing of tax declaration dossiers is carried out as regulated in Article 17 Circular 19/2021/TT-BTC as follows:
- The General Department of Taxation's electronic portal updates the tax returns received electronically into the tax administration system of the tax sector and the tax authority directly governing the taxpayer is responsible for processing the taxpayer's tax returns.
- If the tax authority detects that the tax return does not fall under their responsibility for processing, the tax authority will notify the taxpayer to adjust the tax return information.
- During the process of resolving incomplete tax return information that requires explanation or additional documents, the tax authority sends a Notice requesting an explanation and/or supplementation of documents (according to form No. 01/TB-BSTT-NNT issued with Decree 126/2020/ND-CP) to the taxpayer as per Clause 2, Article 5 Circular 19/2021/TT-BTC.
- The General Department of Taxation’s electronic portal receives the explanation, additional information, and documents sent by the taxpayer electronically as prescribed in Clause 2, Article 16 Circular 19/2021/TT-BTC.
- Returning Results of Tax Return Processing
- The tax authority records the taxpayer’s payable tax amount as declared by the taxpayer and issues a Notice of Acceptance of the electronic tax return (according to form No. 01-2/TB-TDT issued with Circular 19/2021/TT-BTC), except for cases regulated in Point b, Clause 2, Article 17 Circular 19/2021/TT-BTC;
- The tax authority calculates the tax and issues a Tax Payment Notice according to the form stipulated in Decree 126/2020/ND-CP, and sends the Tax Payment Notice to the taxpayer in accordance with Clause 2, Article 5 Circular 19/2021/TT-BTC.
- Specifically, for electronic registration fee returns for assets (excluding houses and land), after 30 days from the date of the Notice on paying the registration fee, if the taxpayer does not pay the registration fee as required, the Notice on paying the registration fee and the related registration fee return will no longer be valid and will be canceled.
