Handling electronic transaction tax declaration dossiers in the field of taxation is stipulated how?
Handling electronic tax declaration dossiers in the field of taxation is stipulated in Article 17 of Circular 19/2021/TT-BTC on electronic transactions in the field of taxation. Specifically:
- The General Department of Taxation’s electronic portal updates the tax declaration dossiers of taxpayers that have been received electronically under the provisions of the Law on Tax Administration and the guiding documents into the tax management application system of the tax sector. The tax authorities directly managing the taxpayers and the tax authorities managing the revenue are responsible for handling the taxpayers' tax declaration dossiers.
In cases where the taxpayer's tax declaration dossier is found not to fall within the processing responsibilities of the tax authority, the tax authority shall send a notice to the taxpayer to adjust the tax declaration dossier information.
During the process of resolving dossiers with missing information that require explanation or additional information and documents, the tax authority shall send a Notice to request explanation, additional information, and documents (according to form No. 01/TB-BSTT-NNT issued under Decree No. 126/2020/ND-CP) to the taxpayer as stipulated in Clause 2 Article 5 of this Circular.
The General Department of Taxation’s electronic portal will receive the explanatory dossier, additional information, and documents sent by the taxpayer electronically as stipulated in Clause 2 Article 16 of this Circular.
- Returning the results of processing tax declaration dossiers
a) The tax authority will account for the tax payable of the taxpayer according to the taxpayer's declaration and issue a Notice of acceptance of the electronic tax declaration dossier (according to form No. 01-2/TB-TDT issued with this Circular), except as stipulated in point b of this clause.
b) The tax authority will calculate the tax, issue a Tax Payment Notice according to the form stipulated in Decree No. 126/2020/ND-CP, and send the Tax Payment Notice to the taxpayer as stipulated in Clause 2 Article 5 of this Circular.
c) Particularly, for the electronic registration fee declaration dossiers of assets (excluding assets which are houses, land): after 30 days from the date of the Notice of Payment of registration fees if the taxpayer does not pay the registration fee as stipulated, the Notice of Payment of registration fees and the related registration fee declaration dossier will no longer be valid and will be canceled.
Sincerely.
