How are taxpayers required to prepare and submit electronic tax declaration dossiers?
Taxpayers who prepare and submit electronic tax declaration dossiers as stipulated in Clause 1, Article 16 of Circular 19/2021/TT-BTC on electronic transactions in the field of taxation. To be specific:
- Taxpayers conduct electronic tax declarations (including supplementary declarations, submission of supplementary explanations, and supporting documents for tax declaration dossiers) according to one of the methods specified in Clause 5, Article 4 of this Circular.
- In cases where the tax declaration dossier includes documents as prescribed by law that the taxpayer cannot submit electronically, the taxpayer shall submit them directly at the tax authority or send them via registered mail to the tax authority.
- Taxpayers who have submitted electronic tax declaration dossiers but receive a notice from the tax authority that the dossier is not accepted and do not resubmit the dossier, or have resubmitted the dossier but it is still not accepted by the tax authority, are deemed to have not submitted the tax declaration dossier.
Respectfully.