Persons who have conducted electronic transactions in Vietnam in the tax field, can they perform other transaction methods?
How do taxpayers conduct electronic transactions in Vietnam in the tax field?
According to Article 8 of the Law on Tax Administration 2019, the electronic transactions in Vietnam in the tax field are regulated as follows:
"Article 8. Electronic transactions in the tax field
1. Taxpayers, tax administration agencies, state management agencies, organizations and individuals that are eligible to conduct electronic transactions in the tax field must conduct electronic transactions with the management agency. tax in accordance with this Law and the law on electronic transactions.
2. Taxpayers who have performed electronic transactions in the tax field are not required to perform other transaction methods.
3. Tax administration agencies, when receiving and returning the results of settlement of tax administrative procedures to taxpayers by electronic means, must certify the completion of the electronic transactions of the taxpayer, ensuring the taxpayer's rights. pay tax specified in Article 16 of this Law.
4. Taxpayers must comply with the request of the tax administration agency stated in the notice, decision, electronic document as for the notice, decision, paper of the tax authority.
5. Electronic documents used in electronic transactions must be signed electronically in accordance with the law on electronic transactions.
6. Agencies and organizations that have connected electronic information with tax administration agencies must use electronic vouchers during transactions with tax administration agencies; use electronic documents provided by tax authorities to handle administrative procedures for taxpayers and not require taxpayers to submit paper documents.
7. Tax administration agencies that organize electronic transactions in Vietnam systems have the following responsibilities:
a) Guide and support taxpayers, service providers of electronic transactions in the tax field, banks and related organizations to conduct electronic transactions in the tax field;
b) Build, manage and operate an electronic tax data receiving and processing system to ensure security, safety, confidentiality and continuity;
c) Building an information connection system, providing information on tax amounts already paid to the state budget, information on taxpayers' performance of tax obligations to agencies, organizations and individuals. related electronically to carry out administrative procedures for taxpayers according to regulations;
d) Update, manage and provide information about taxpayers' registration for using electronic tax transactions; authenticate electronic transactions of taxpayers for agencies and organizations that coordinate with state budget collection to perform tax administration and state budget revenue management;
dd) Receive and return the results of settlement of tax administrative procedures to taxpayers by electronic means;
e) In case the taxpayer's electronic documents have been stored in the tax administration's database, the tax administration agency or tax administration officer must exploit and use the data on the tax system. system, taxpayers are not allowed to provide tax records, tax payment documents in paper."
Thus, taxpayers who have perform edelectronic transactions in Vietnam in the tax field are not required to perform other transaction methods.
Persons who have conducted electronic transactions in Vietnam in the tax field, can they perform other transaction methods?
Tax authorities receive tax registration dossiers of taxpayers through any form?
According to Article 41 of the 2019 Tax Administration Law, tax authorities receive tax registration dossiers of taxpayers through the following forms:
- Receive dossiers directly at tax offices;
- Receive documents sent by post;
- Receive electronic documents through the electronic transaction portal of the tax authority and from the national information system on business registration, registration of cooperatives, business registration.
- Tax authorities shall process tax registration dossiers according to the following provisions:
+ If the application is complete, the notice of acceptance of the dossier and the time limit for processing the tax registration dossier is 03 working days from the date of receipt of the complete dossier;
+ If the application is incomplete, the taxpayer shall be notified within 02 working days from the date of receipt of the application.
+ In case the tax registration dossier is together with enterprise registration, cooperative registration, business registration from the national information system on enterprise registration, cooperative registration, business registration (after (collectively referred to as the national information system on business registration), the agency receiving the application for business registration, registration of cooperatives, or business registration shall forward the application to the tax authority for processing. tax registration dossiers and return the results to taxpayers in accordance with this Law and other relevant laws.
How to handle violations of regulations on ordered invoices?
According to Article 20 of Decree 125/2020/ND-CP stipulating penalties for tax administrative violations, invoices provide for penalties for violations against regulations on ordered invoices in the tax field as follows:
"Article 20. Penalties for violations of regulations on ordered invoices
1. A fine ranging from VND 500,000 to VND 1,500,000 shall be imposed for failing to sign a written printing contract or organizing the printing of invoices ordered to be printed for use but without the representative's decision to print invoices according to regulations. provisions of the law.
2. A fine ranging from VND 2,000,000 to VND 4,000,000 shall be imposed for ordering invoices to be printed when the tax authority has issued a written notice of ineligibility to order invoice printing, unless the tax authority has no intention. written opinion upon receipt of the request for the use of printed invoices.
3. A fine ranging from VND 20,000,000 to VND 50,000,000 shall be imposed for ordering invoices to be printed according to issued invoice templates of other organizations or individuals or having the same number of the same invoice symbol.
4. Remedial measures: Forcible cancellation of invoices for acts specified in Clauses 2 and 3 of this Article."
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