Confirmation of Tax Obligation Fulfillment through Electronic Transactions: Regulations and Procedures
Confirmation of Tax Obligation Fulfillment through Electronic Transactions is stipulated in Article 24 of Circular 19/2021/TT-BTC on electronic transactions in the field of taxation. To be specific:
- Preparation and submission of a request for tax obligation fulfillment confirmation with the State Budget
Taxpayers shall prepare and send the request for confirmation of tax obligation fulfillment to the State Budget as stipulated at Point a, Clause 5, Article 4 of this Circular.
- Notification of receipt of the request for tax obligation fulfillment confirmation with the State Budget
No later than 15 minutes from the time of receiving the electronic request for tax obligation fulfillment confirmation from the taxpayer, the electronic portal of the General Department of Taxation shall send a Notification of Receipt of the Request for Tax Obligation Fulfillment Confirmation with the State Budget (according to Form 01-1/TB-TDT issued together with this Circular) to the taxpayer as stipulated in Clause 2, Article 5 of this Circular.
- Processing and delivering the results of the request for tax obligation fulfillment confirmation
a) Processing the request for tax obligation fulfillment confirmation:
a.1) Within 05 (five) working days from the date of sending the Notification of Receipt of the Request for Tax Obligation Fulfillment Confirmation with the State Budget electronically, the tax authority shall send a Notification of Acceptance/Non-Acceptance of the Request for Tax Obligation Fulfillment Confirmation (according to Form 01-2/TB-TDT issued together with this Circular) to the taxpayer as stipulated in Clause 2, Article 5 of this Circular.
a.2) The tax authority is responsible for resolving the electronic request for tax obligation fulfillment confirmation of the taxpayer in accordance with the Tax Administration Law and the guiding documents for the implementation of the Tax Administration Law and sending the confirmation document of tax obligation fulfillment to the taxpayer as stipulated in Clause 2, Article 5 of this Circular.
a.3) During the processing of the electronic request for tax obligation fulfillment confirmation, if more information or supplementary documents are needed, the tax authority shall send a Notification for Explanation and Supplementation of Information and Documents (according to Form 01/TB-BSTT-NNT issued together with Decree No. 126/2020/ND-CP) to the taxpayer as stipulated in Clause 2, Article 5 of this Circular.
The electronic portal of the General Department of Taxation shall receive the supplementary explanations and documents from the taxpayer for the electronic request for tax obligation fulfillment confirmation that has been received electronically.
b) Delivery of the results for the request for tax obligation fulfillment confirmation
The tax authority shall send the results of the tax obligation fulfillment confirmation to the taxpayer as stipulated in Clause 2, Article 5 of this Circular.
Sincerely.
