In Vietnam, how is the responsibility to receive and process trace requests from taxpayers?

In Vietnam, how is the responsibility to receive and process trace requests from taxpayers?

Pursuant to Clause 5, Article 69 of Circular 80/2021/TT-BTC, stipulating responsibilities for receiving and handling trace requests as follows:

- Tax authorities receive and process trace requests from taxpayers, specifically:

+ Tax authorities directly manage:

To receive and process dossiers of request for tracing, for budget payment vouchers directly managed by the tax authority, which is the tax authority that manages the receipts on the documents.

To receive and process dossiers of request for tracing of taxpayers' tax declaration dossiers, state budget payment documents, notices, decisions and other documents of tax authorities and competent state agencies. authority has been received or issued by the tax authority directly managed.

+ Tax authorities managing state budget revenues receive and process dossiers of request for tracing of taxpayers' tax declaration dossiers, state budget payment documents, notices, decisions and other documents. another copy of the tax authority, the competent state agency received or issued by the tax authority managing the state budget revenues.

+ The tax authority in charge of the locality receiving the allocation according to the provisions of Point b, Clause 6, Article 3 of this Circular:

Coordinating with the tax authority directly managing to process the application file for tracing related to the amount to be allocated in the case specified at Point a.1 of this Clause.

- The State Treasury shall receive the trace request file from the commercial bank where the State Treasury opens an account or the bank where the taxpayer makes payment to the state budget (in case of remittance to the state budget via the State Treasury). interbank channel directly to the State Treasury) sent to.

- The commercial bank where the State Treasury opens an account shall receive and process the application for tracing issued by the commercial bank or the intermediary payment service provider where the taxpayer makes payments to the state budget. destination country.

- Commercial banks or payment intermediary service providers where taxpayers make payments to the state budget shall receive requests for investigation from taxpayers according to regulations of commercial banks or organizations. providing intermediary payment services.

In Vietnam, what does the application file for tracing to the tax agency include? 

Pursuant to Clause 3, Article 69 of this Circular, the application file for tracing to the tax authority is as follows:

3. A dossier of request for tracing includes:

- A written request for investigation, made according to form No. 01/TS issued together with Appendix I of this Circular.

- Documents to prove (if any): A copy of the taxpayer's state budget payment receipt or a copy of relevant decisions, notices and documents.

Best regards!