In Vietnam, how is the order and procedures for handling trace requests handled at tax offices?

In Vietnam, how is the order and procedures for handling trace requests handled at tax offices?

Pursuant to Point a, Clause 4, Article 69 of Circular 80/2021/TT-BTC stipulating the order and procedures for handling trace requests, the processing of trace requests at tax authorities is as follows:

a) Processing the application for investigation at the tax authority

a.1) In case the taxpayer discovers that the information is incorrect or incorrect as prescribed at Point a, Clause 2 of this Article

a.1.1) Taxpayers send trace requests to tax authorities as prescribed in Clause 5 of this Article.

a.1.2) Within 03 working days from the date of receipt of complete investigation dossiers of taxpayers, tax authorities shall compare the information requested by taxpayers with data on the system. Tax management application system.

In case the taxpayer's tax liability monitoring information on the tax management application system has errors or omissions compared to the basis for monitoring the taxpayer's tax obligations (the taxpayer's tax return has been approved by the tax agency, receipts for payment to the state budget, notices, decisions and other documents of the tax authorities, competent state agencies), the tax authorities shall adjust the information. on the system in accordance with the basis of monitoring the taxpayer's tax obligations and sending the results of the settlement of the request for tracing to the taxpayer according to the Notice made according to form 01/TB-TS issued together with Appendix I to this Circular. this fourth.

Particularly for accounting information of state budget revenue and payment with errors or omissions compared to state budget payment documents, within 01 working day from the date of receipt of complete dossiers of request for investigation from taxpayers. , the tax authority shall make a written request for adjustment of state budget revenues (under form C1-07a/NS or C1-07b/NS issued together with the Circular of the Ministry of Finance guiding the state budget accounting regime and professional activities of the State Treasury) and send it to the State Treasury for adjustment. Based on the adjustment documents sent by the State Treasury through the website of the General Department of Taxation, the tax authorities shall make accounting according to the adjusted information of the State Treasury, adjust the late payment amount to increase or reduction in the amount of the adjustment (if any). At the same time, send the results of settlement of the request for tracing to the taxpayer according to the Notice made according to form 01/TB-TS attached to Appendix I of this Circular.

In case the taxpayer's tax liability monitoring information is accurate with the tax obligation monitoring basis (the taxpayer's tax return has been notified of acceptance by the tax authority, the state budget payment receipt) government, notices, decisions and other documents of tax authorities, competent state agencies), the tax authority shall send a Notice of Non-adjustment (form No. 01/TB-TS attached to Appendix I). In this Circular, specifying the reason for not adjusting, or in case there is not enough information, the Notice of request for additional information is made according to form 01/TB-BSTT-NNT issued together with Decree No. 126/2020/ND -CP for taxpayers to explain and supplement information and documents. The time for adding information and documents is not included in the time for processing the application. After receiving additional explanation and information from taxpayers, in case the accounting information of state budget revenue and payment is incorrect, the taxpayer will adjust the information.

a.2) In case the taxpayer discovers that the information is incorrect or incorrect as prescribed at Point b, Clause 2 of this Article

Within 5 working days from the date of receipt of complete investigation dossiers from taxpayers, the tax authorities shall review the documents recorded on the tax management application system and the information requested for investigation. correction:

a.2.1) If the taxpayer's request for adjustment of documents fully meets the conditions for adjustment of information as prescribed at Point b, Clause 2 of this Article, within 2 working days from the date After receiving the taxpayer's complete dossier of request for investigation, the tax authority shall make a written request for adjustment of state budget revenue (under form C1-07a/NS or C1-07b/NS attached to the Circular of the Taxpayer). The Ministry of Finance shall guide the state budget accounting regime and professional activities of the State Treasury) and send it to the State Treasury for adjustment. Based on information on adjustment documents sent by the State Treasury via the website of the General Department of Taxation, the tax authority shall make accounting according to the adjusted information of the State Treasury, adjust the amount of late payment. increase or decrease arising of the adjustment (if any). At the same time, send the Notice of settlement of the request for tracing to the taxpayer using form No. 01/TB-TS issued together with Appendix I to this Circular.

a.2.2) If the taxpayer's application for adjustment of documents does not satisfy all conditions, the tax authority shall send a Notice of non-adjustment using form No. 01/TB-TS issued with Appendix I to this Circular. In this Circular, stating the reason for not adjusting tax payment information, or not having enough grounds to adjust information, send a Notice of request for additional information according to form No. 01/TB-BSTT-NNT enclosed with this Circular. Decree No. 126/2020/ND-CP for taxpayers to explain and supplement information and documents. Time for adding information and documents is not included in the time

How is the order and procedures for handling trace requests handled in the State Treasury in Vietnam?

Pursuant to Point b, Clause 4, Article 69 of the Circular above, stipulating the order and procedures for handling trace requests, the handling of trace requests at the State Treasury is as follows:

b) Process the application for tracing at the State Treasury

b.1) In case the State Treasury makes adjustments at the request of the tax authority as prescribed at Point a of this Clause: Within 02 working days from the date of receiving the adjustment request from the tax authority. , the State Treasury shall review the information already recorded as budget revenues, adjust the information at the request, and transmit the adjusted documents to the tax authority according to regulations.

b.2) In case the State Treasury detects errors or omissions or needs to supplement accounting information of state budget revenues as prescribed at Point d, Clause 2 of this Article:

b.2.1) The State Treasury shall adjust information and transmit the adjusted documents to the tax authority according to regulations so that the tax authority can adjust the information on budget collection and payment.

b.2.2) The State Treasury is responsible for compiling trace letters and sending them to the tax authorities for the amounts already recorded in the accounts pending the receipts of the tax authorities so that the tax authorities can supplement the revenue accounting information. State budget.

b.3) Where the State Treasury receives a trace request from the bank where the State Treasury opens an account or receives a trace request from the bank where the taxpayer makes payment to the state budget (school) In case of transferring payment to the state budget via interbank channel directly to the State Treasury) or taxpayers (in case of direct payment at the State Treasury) about errors or omissions related to information on bank payment documents. The taxpayer's state books have been transferred to the State Treasury according to the provisions of Point dd Clause 2 of this Article:

The State Treasury shall adjust information on incorrect or erroneous state budget payment documents according to regulations. If the state budget revenue information has been transmitted to the tax authority, the State Treasury shall transmit the adjusted information to the tax office and notify the bank where the State Treasury opens an account. In case the over- or under-transferred amounts compare with the taxpayer's payment receipts to the state budget, they shall be handled according to regulations on handling errors and omissions in payments by banks or the State Treasury.

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