Preparation, Submission, and Returning of Results of Electronic Tax Payment Information Review Requests by Taxpayers
Preparing, Submitting, and Returning the Results for E-Tax Payment Information Review Requests of Taxpayers as Prescribed in Article 25 of Circular 19/2021/TT-BTC on Electronic Transactions in Taxation. Specifically:
- Preparing and Submitting Electronic Review Requests
Taxpayers prepare and submit electronic review requests according to the provisions at point a, clause 5, Article 4 of this Circular.
- Notification of Receipt of Review Request Files
No later than 15 minutes after receiving the taxpayer's electronic review request file, the General Department of Taxation's electronic portal sends a Notification of Receipt of the Electronic Review Request File (using form number 01-1/TB-TDT issued alongside this Circular) to the taxpayer as prescribed in clause 2, Article 5 of this Circular.
- Processing and Notifying Results of Review Request Files:
a) Processing Review Request Files:
a.1) Within 1 (one) working day from the date of sending the Notification of Receipt of the Electronic Review Request File, the tax authority sends a Notification of Acceptance/Non-Acceptance of the Electronic Review Request File (using form number 01-2/TB-TDT issued alongside this Circular) to the taxpayer as prescribed in clause 2, Article 5 of this Circular.
a.2) The tax authority is responsible for handling the taxpayer's electronic review request file in accordance with the Law on Tax Administration and the guiding documents for the implementation of the Law on Tax Administration.
a.3) If, during the process of handling the electronic review request file, additional documentation or information is needed, the tax authority sends a Request for Explanation, Supplementation of Information, or Documentation (using form number 01/TB-BSTT-NNT issued alongside Decree No. 126/2020/ND-CP) to the taxpayer as prescribed in clause 2, Article 5 of this Circular.
The General Department of Taxation's electronic portal receives the explanation, supplementation of information, or documentation from the taxpayer by electronic means for the review request file that has been received.
b) Returning Results of the Review Request File:
The tax authority sends the results of the review request file (whether adjusted or not adjusted) to the taxpayer as prescribed in clause 2, Article 5 of this Circular.
c) After the tax authority notifies the taxpayer of the results of the review request file, the taxpayer updates the reviewed results as per the notification to continue fulfilling tax obligations in accordance with the provisions.
Processed review requests are updated by the tax authority in the tax management application and the General Department of Taxation's electronic portal for reference purposes.
Respectfully.
