What is reception and processing of information on management of sale of alcohol and cigarette electronic stamps at tax authority in Vietnam?
What is reception and processing of information on management of sale of alcohol and cigarette electronic stamps at tax authority in Vietnam? What is handling of information requested to buy alcohol and cigarette electronic stamps at the tax authority in Vietnam?
What is reception and processing of information on management of sale of alcohol and cigarette electronic stamps at tax authority in Vietnam?
In Section 13.1.1 Subsection 13.1 Section 13 Part II Management process of alcohol electronic stamps and cigarette electronic stamps produced for consumption issued together with Decision 568/QD-TCT 2022 on reception and processing of information on management of sale of alcohol and cigarette electronic stamps at tax authority is as follows:
13.1.1. Receive and process information according to Form No. 03/TEM issued according to Appendix 3 of Circular 23/2021/TT-BTC dated March 30, 2021 of the Ministry of Finance
The electronic information portal supports the tax authority in receiving applications to buy electronic stamp from organizations and individuals according to Form No. 03/TEM directly on the electronic information portal. Within 15 minutes of receiving Form No. 03/TEM of organizations and individuals, the Electronic Information Portal automatically compares the information on Form No. 03/TEM of organizations and individuals with the following contents:
+ Tax code status must be active (status 00, 04).
+ The tax management authority on Form No. 03/TEM matches the tax authority directly on the tax registration system of the TMS application.
+ Registration information meets census data standards.
+ Digital signature of the employee in accordance with regulations of the Ministry of Information and Communications.
+ Full registration information as prescribed in Form No. 03/TEM, such as: Name of person introduced to buy stamps. ID/citizen identification card/Passport number. Date and place of issue...; Production license; Name of phone type to buy...
- Since receiving Form No. 03/TEM of organizations and individuals, based on the above comparison results, the Electronic Information Portal automatically creates a successful receipt notice according to Form No. 01-1/TB-TĐT (committee). issued together with Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance) and send notice Form No. 01-1/TB-TĐT to organizations and individuals's email.
What is reception and processing of information on management of sale of alcohol and cigarette electronic stamps at tax authority in Vietnam? (Image from the Internet)
What is handling of information requested to buy alcohol and cigarette electronic stamps at the tax authority in Vietnam?
In Section 13.1.2 Subsection 13.1 Section 13 Part II Management process of alcohol electronic stamps and cigarette electronic stamps produced for consumption issued together with Decision 568/QD-TCT 2022 handling of information requested to buy alcohol and cigarette electronic stamps at the tax authority as follows:
The Information Processing Department at the Tax Department and Tax Sub-Department carries out:
Within 01 working day from the date the Electronic Information Portal of the General Department of Taxation successfully receives the request to buy investment capital from organizations and individuals:
- Assigned civil servants use authorized accounts to access the e-commerce management system of the General Department of Taxation and look up Form No. 03/TEM of organizations and individuals.
- Based on the results automatically collated by the Investment Management System; Data sent by organizations and individuals and organizations and individuals data managed by tax authorities and assigned civil servants:
+ Review the information sent by organizations and individuals, ensuring it matches the data managed by the tax authority.
+ The investment management system supports users in comparing the number of capital expenditures proposed to be purchased by organizations and individuals to match the purchase plan/additional purchase of capital expenditures (Form 02/TEM)
- Prepare a notice of acceptance/non-acceptance of organizations and individuals's proposal to buy investment capital according to Form No. 02/TB/TEM (The investment management system supports preparation according to the form).
- Submit to the Department Manager for consideration and approval of Form No. 02/TB/TEM Application to purchase electronic stamp.
- In charge of the Department submits to the Head of the unit for consideration and approval of Form No. 02/TB/TEM Application for purchasing electronic stamp.
- In case the Head of the unit accepts approval and digitally signs it, the civil servant assigned to do clerical work shall issue a document number and digitally sign the tax authority's name on the notice right on the day the Head of the unit digitally signs the notice.
The e-management system automatically creates Form 02/TB/TEM to send to organizations and individuals no later than 15 minutes from the time the civil servant assigned to do clerical work issues document numbers and personally signs the number of the tax authority.
- In case the head of the unit does not accept the approval or has a reason for not accepting it, the assigned civil servant will re-check the submitted information.
+ In case the reason for non-acceptance is because the assigned civil servant updated the missing content of the organizations and individuals, the assigned civil servant updated it correctly and submitted it to the Head of the accepting unit for approval and digital signature. The e-management system automatically creates Form 02/TB/TEM to send to organizations and individuals according to regulations.
+ In case the reason for not accepting is due to errors of organizations and individuals, the assigned civil servant confirms the detailed content and submits it to the Head of the disapproving unit for approval and digital signature, the civil servant is assigned to do clerical work. Implement document numbering and digitally sign the tax authority on the notice on the day the Head of the unit digitally signs the notice.
The e-management system automatically creates Form 02/TB/TEM to send to organizations and individuals (clearly stating the content of disapproval) no later than 15 minutes from the time the civil servant assigned to do clerical work issues document numbers and digitally signs the tax authority's name.
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