Notice on the Non-Submission of Electronic Tax Declaration Files: Regulations and Procedures

Notification on Failure to Submit Electronic Tax Declaration File as Stipulated in Article 19 of Circular 19/2021/TT-BTC on Electronic Transactions in the Field of Taxation. To be specific:

- The tax authority sends a Reminder Notice to Submit the Tax Declaration File (according to form number 06/TB-TDT issued together with this Circular) to the taxpayer as stipulated in Clause 2, Article 5 of this Circular within 05 (five) working days from the date of the deadline for submitting the tax declaration file, the deadline for the extension of the tax declaration file submission, or from the expiry date for explanation and supplementation of the file in accordance with the notice from the tax authority, in case the taxpayer has not submitted the tax declaration file, nor has given any explanation or supplemented information as required by the tax authority.

- After 10 (ten) working days from the date of the deadline for submitting the tax declaration file, the deadline for the extension of the tax declaration file submission, or from the expiry date for explanation and supplementation of the file in accordance with the notice from the tax authority, if the taxpayer has not yet submitted the tax declaration file, the tax authority sends a second Reminder Notice to Submit the Tax Declaration File (according to form number 06/TB-TDT issued together with this Circular) to the taxpayer as stipulated in Clause 2, Article 5 of this Circular. Simultaneously, the tax authority shall send the Reminder Notice to Submit the Tax Declaration File to the taxpayer via postal services to the registered head office address or the registered tax notice receipt address.

- After 05 (five) working days from the time the General Department of Taxation's Electronic Portal sends the second Reminder Notice to Submit the Tax Declaration File (according to form number 06/TB-TDT issued together with this Circular), if the taxpayer still fails to submit the tax declaration file, the tax authority shall verify the operational status of the taxpayer at the address registered with the business registration authority or tax authority to proceed according to regulations on tax management.

Respectfully.