Implementation of the Digital Business Household Map Function on the eTax Mobile Application: What is the Roadmap?
What is the 2-phase roadmap for implementing the Digital Business Map function on the eTax Mobile application?
Pursuant to Official Dispatch 3026/TCT-DNNCN in 2023 on the implementation of the "Digital Business Map" function applied throughout the Tax sector, aiming to improve the efficiency of publicizing business household information according to the provisions of the Tax Administration Law.
The 2-phase roadmap for implementing the Digital Business Map function on the eTax Mobile application is as follows:
- Phase 1: From August 1, 2023, to December 31, 2023, phase 1 will be implemented at 05 Tax Departments: Ha Noi, Binh Dinh, Long An, Thanh Hoa, Hoa Binh.
To ensure the implementation does not encounter any obstacles, during the first month of implementation for the 05 Tax Departments, from August 1, 2023, to August 31, 2023, the DBMF function will be available for tax authorities to search, review, and correct any erroneous information (if any) of the public business household information data for 2023.
From September 1, 2023, the function will further support the information search and feedback of business households, citizens, enterprises, state management agencies, and other organizations.
At the end of phase 1, the Tax Departments will report on the results achieved, any arising issues during the implementation process (if any) so that the General Department of Taxation can proceed with phase 2.
- Phase 2: From February 1, 2024, the implementation will extend to the remaining 58 Tax Departments. To ensure the implementation does not encounter any obstacles, during the first month of implementation for the remaining 58 Tax Departments, from February 1, 2024, to February 28, 2024, the DBMF function will be available for tax authorities to search, review, and correct any erroneous information (if any) of the public business household information for 2024.
From March 1, 2024, the function will further support the information search and feedback of business households, citizens, enterprises, state management agencies, and other organizations.
Deployment of the Digital Business Map function on the eTax Mobile application as per the roadmap
What is the responsibility of local tax authorities in implementing the Digital Business Map function?
According to the guidance in Official Dispatch 3026/TCT-DNNCN in 2023 on the implementation of the "Digital Business Map" function applied throughout the Tax sector:
(1) The search, review, and correction of erroneous information on the Digital Business Map function must be carried out immediately in the first month of implementation before the DBMF function supports the search and feedback of business households, citizens, enterprises, state management agencies, and other organizations.
The search, review, and correction of erroneous information on the DBMF function is also a regular task that must be performed according to the business household management request of each Tax Department.
The Tax Department directs the Tax Sub-department to assign the Inter-communal Ward Tax Team to carry out the search, review, and correction of displayed erroneous information on the DBMF function for objects under management responsibility in the locality as follows:
- In cases where the information in the TMS database is accurate but the information displayed on the Digital Business Map function is incorrect regarding the location due to errors arising from the automatic positioning of the Digital Business Map function, the assigned tax officer will pin the correct location according to the TMS database and the actual situation.
- In cases where the information displayed on the Digital Business Map function matches the TMS database but is incorrect in relation to the actual situation, the assigned tax officer will update the information in the TMS application as required. The information will automatically display on the DBMF function. The assigned tax officer will review to detect any discrepancies and continue to correct the information to ensure it matches the TMS application database and the actual situation.
(2) Regarding the receipt and processing of feedback information:
The Tax Department directs the Tax Sub-department to assign the Inter-communal Ward Tax Team to receive and process feedback information from outside the Tax sector on the Digital Business Map function as follows:
- In cases where feedback information about the location, business sector, and other information on the Digital Business Map function is incorrect relative to the actual situation, the assigned tax officer will correct the information according to the above instructions.
- In cases where feedback information involves revenue and tax levels, the tax authority will receive and process the feedback according to instructions in point 7, section II, part II of the Tax Management Procedures for Business Households issued with Decision 2371/QD-TCT in 2015.
What are the operational principles of the Digital Business Map function?
In section 2 of Official Dispatch 3026/TCT-DNNCN in 2023, it stipulates the operational principles of the Digital Business Map function as follows:
- The Digital Business Map function comprises information that has been coded and stored in digital format.
The information displayed on the Digital Business Map function is the information that must be publicly disclosed for business households as per clause 3 of article 18 and clause 3 of article 51 of the Tax Administration Law 2019 and article 13 of Circular 40/2021/TT-BTC.
- The Digital Business Map function is deployed on the eTax Mobile application to facilitate business households, citizens, enterprises, state management agencies, and other organizations to search and feedback information on smart handheld devices anytime, anywhere.
- The Digital Business Map function is installed, managed, and operated centrally at the General Department of Taxation. The information displayed on the Digital Business Map function is updated automatically, regularly, and continuously from information that the tax authority has publicly approved on the Tax Department's website according to the Tax Management Procedures for Business Households issued with Decision 2371/QD-TCT in 2015.
- Local tax authorities, according to their functions and duties, will review and correct the displayed information on the Digital Business Map function (if there are any discrepancies);
They will exploit and process information on the Digital Business Map function (including tax management information and feedback information from outside the Tax sector) to serve the tax management work for business households as required.
LawNet