Receipt of Decisions and Documents Related to Taxpayer Registration Dossier from Competent State Authorities

Receiving decisions and documents related to the taxpayer registration dossier from competent state agencies as stipulated in Clause 3, Article 6 of Circular 105/2020/TT-BTC. To be specific:

- For decisions, documents, or other papers in physical form:

Tax officials receive and affix the reception stamp on the decision, document, or other papers from the competent state agency, noting the date of receipt on the received decision, document, or other papers.

In case decisions, documents, or other papers are sent by postal service, the tax official affixes the reception stamp, notes the date of receipt on the received decision, document, or other papers, and records the correspondence number of the tax authority.

- For decisions, documents, or other papers in electronic form: The reception of decisions, documents, or other papers from competent state agencies in electronic form is carried out in accordance with regulations on electronic transactions in the fields of finance and tax.

Sincerely.