How to compare and control input data of tax accounting module in Vietnam?
What information will the input information to the tax accounting module in Vietnam from July 1, 2022 include?
Pursuant to Clause 1, Article 13 of Circular 111/2021/TT-BTC stipulates as follows:
“Article 13. Process of collecting and processing input information of the Tax Accounting Module
1. Prepare input information for Tax Accounting Module
The tax management professional modules specified in Article 10 of this Circular, when processing professional documents according to the professional process prescribed by the Director of the General Department of Taxation, must simultaneously provide information on the amount of money. tax receivable, collected, outstanding, must be refunded, refunded, still need to be refunded, exempted, reduced, frozen, and written off of taxpayers' obligations for the Taxpayer Obligation Management Module to ensure adequate and correct accurately and promptly according to the written instructions of the Director of the General Department of Taxation.
Taxpayer's obligations management module automatically generates tax liability information corresponding to tax management professional records to account for the amount of tax receivable, collected, still receivable, payable, Refunds, refunds, exemptions, reductions, debt freezes, and debt cancellations of taxpayers must be entered into the Taxpayer Obligation Management Module, and at the same time specifying information about the codes of tax accounting accounts for each tax account. information on tax obligations according to the nature of tax administration operations specified in Appendix I issued together with this Circular.
The information on tax obligations created must contain all input information of the tax accountant as prescribed in Clause 2, Article 12 of this Circular and other information as prescribed in the professional process prescribed by the Director General. Issued by the General Department of Taxation to manage taxpayers' obligations; information on civil servants, the division handles tax management professional records according to the system's authority to determine the responsibility for controlling and comparing information."
Accordingly, the tax accounting module will include the information specified above.
How to compare and control input data of tax accounting module in Vietnam?
How is input information processing of the tax accounting module in Vietnam done?
Pursuant to Clause 2, Article 13 of Circular 111/2021/TT-BTC stipulating the process of collecting and processing input information of the Tax Accounting Module is automatically performed in the following order:
- In case the input information of tax accountants is prepared on the Taxpayer Obligation Management Module, which is eligible for accounting:
+ Periodically according to the time of data closing (COT) in the guiding document of the General Director of Taxation, the Tax Accounting Module automatically collects the input information of the tax accountant that has been prepared from the Management Module. tax payer obligations. Collected information includes information to prepare for input information of tax accountants arising on the Taxpayer Obligation Management Module from the previous COT time to the current COT time to collect information. believe.
+ The tax accounting module automatically compares and checks the input information of tax accountants on the Taxpayer Obligation Management Module to ensure that they are eligible for tax accounting according to the provisions of Clause 2, Article 12 of this Circular. this private; automatically synthesize and supplement tax accounting information (date of entry, number of entries, date of accounting). In case the input information of tax accountants is prepared on the Taxpayer Obligation Management Module that is eligible for accounting, the Tax Accounting Module will automatically update and record in the tax accounting books and notify on completing the collection of input information of tax accountants for the Taxpayer Obligation Management Module.
- In case the input information of tax accountants prepared on the Taxpayer Obligation Management Module is not eligible for accounting:
+ The tax accounting module does not collect and automatically notify the Taxpayer Obligation Management Module, on that basis, the tax management professional departments review, adjust and complete the business records. tax administration services according to the provisions of the tax administration processes promulgated by the Director of the General Department of Taxation until there are enough grounds to collect input information from tax accountants.
- Interface requirements (transfer) from the Taxpayer Obligation Management Module to the Tax Accounting Module:
+ The interface (transferred) from the Taxpayer Obligation Management Module to the Tax Accounting Module must contain sufficient information for accounting according to the provisions of Clauses 2 and 3, Article 12 of this Circular; Numerical information referring to the tax management professional nature of the Taxpayer Obligation Management Module to look up the arising source.
Accordingly, the process of collecting and processing input information of the Tax Accounting Module is carried out in accordance with the above regulations.
How is the input data of the tax accounting module in Vietnam collated and controlled?
Pursuant to Clause 3, Article 13 of Circular 11/2021/TT-BTC regulating the collation and control of input data of the tax accounting module as follows:
- Compare and control data between the Taxpayer Obligation Management Module and the Tax Management Operational Modules:
+ Every day, the Taxpayer Obligation Management Module automatically compiles a list of tax management professional records that have been created with information about the taxpayer's tax obligations for accounting in the Obligation Management Module. taxpayers, compare with the list of tax administration professional records that have been completed and processed on the business processing modules to serve as a basis for the taxpayer's liability management department and the professional management department. data control tax according to the assigned task function.
+ If there are errors or omissions in the tax administration records already recorded in the Taxpayer Obligation Management Module, the tax administration departments must determine the cause and make adjustments in accordance with Article 2 of this Law. 14 This Circular and related professional processes are promulgated by the General Director of the General Department of Taxation.
- Compare and control data between the Tax Accounting Module and the Taxpayer Obligation Management Module:
+ Every day, the taxpayer's tax liability management module automatically reviews the list of taxpayers' tax liability information that has not been collected and accounted for in the tax accounting module; compare with the professional records on the tax management business sub-modules that have added wrong and erroneous information according to regulations on responsibility for controlling and processing data on the TMS application system or transferring information to the ministries. The tax administration professional division shall adjust information on the tax administration sub-systems according to the provisions of point a of this clause.
+ In case the information collected and recorded in the Tax Accounting Module is incorrect or incorrect, the divisions must determine the cause and make adjustments according to the provisions of Article 14 of this Circular and related professional processes. promulgated by the Director General of the General Department of Taxation.
Thus, the comparison and control of input information of the tax accounting module is carried out based on the data between the taxpayer's liability management module and the tax management professional modules; Tax accounting module and taxpayer liability management module.
Circular 111/2021/TT-BTC takes effect from July 1, 2022.
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