If a taxpayer has yet to submit the tax declaration dossier, how long will the tax authority notify in Vietnam?

If a taxpayer has yet to submit the tax declaration dossier, how long will the tax authority notify in Vietnam?

Pursuant to Article 19 of Circular 19/2021/TT-BTC regulating notification of failure to submit a tax declaration dossier as follows:

1. The tax authority shall send a notification reminding submission of the tax declaration dossier (Form No. 06/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular if, within 05 (five) working days from the deadline for submission of the tax declaration dossier or deadline for extension of deadline for submission of the tax declaration dossier or deadline for provision of explanation or addition of document according to the tax authority's notification, the taxpayer has yet to submit the tax declaration dossier or to provide explanation or add information or document as notified by the tax authority.

2. Within 10 (ten) working days from the deadline for submission of the tax declaration dossier or deadline for extension of deadline for submission of the tax declaration dossier or deadline for provision of explanation or addition of document according to the tax authority's notification, if the taxpayer has yet to submit the tax declaration dossier, the tax authority shall send the second notification reminding submission of the tax declaration dossier (Form No. 06/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular. At the same time, the tax authority shall send such notification to the taxpayer by post to the head office or address registered by the taxpayer.

3. Within 05 (five) working days from the time the GDT’s web portal sends the second notification reminding submission of the tax declaration dossier (Form No. 06/TB-TĐT enclosed herewith), if the taxpayer still fails to submit the tax declaration dossier, the tax authority shall verify the taxpayer’s status of operation at the address registered with the business registration authority or tax authority with a view to compliance with regulations on tax administration.

Thus, if your company expires without submitting a tax declaration, the tax authority will send a notice urging you to submit your tax declaration within 05 (five) working days from the end of the tax declaration submission deadline in Vietnam.

If a taxpayer has yet to submit the tax declaration dossier, how long will the tax authority notify in Vietnam? (Image from the Internet)

How long does it take for tax authority to send a notification of receipt of e-tax declaration dossier in Vietnam?

According to Clause 2, Article 16, Circular 19/2021/TT-BTC stipulates that tax authority shall receive the taxpayer’s tax declaration dossier as follows:

2. The tax authority shall receive the taxpayer’s tax declaration dossier

a) The GDT’s web portal shall send a notification of receipt of e-tax declaration dossier (Form No. 01-1/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular within 15 minutes from the receipt of the taxpayer's e-tax declaration dossier.

b) Within 01 (one) working day from the date written on the notification of receipt of the e-tax declaration dossier, the tax authority shall send a notification of acceptance/non-acceptance of e-tax declaration dossier (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

b.1) In the case of acceptance, the tax authority shall send a notification of acceptance of e-tax declaration dossier (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

b.2) In the case of non-acceptance, the tax authority shall send a notification of non-acceptance of e-tax declaration dossier (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular, specifying the reason therefor.

c) For a tax declaration dossier with attached documents submitted either in person or by post, the tax authority shall immediately compare the physical dossier with the dossier received via the GDT’s web portal.

Within 01 (one) working day from the receipt of sufficient dossier and attached documents, the tax authority shall send a notification of acceptance/non-acceptance of e-tax declaration dossier (Form No. 01-2/TB-TĐT enclosed herewith) to the taxpayer prescribed in Point b of this Clause to the taxpayer as specified in Clause 2 Article 5 of this Circular.

According to this Article, taxpayers will receive a notice from the General Department of Taxation no later than 15 minutes after receiving the e-tax declaration dossier in Vietnam.

Best regards!