Guidance on receiving application for tax-related administrative procedure submitted via Postal Services under the Single-window system at Tax Authorities in Vietnam

Guidance on receiving application for tax-related administrative procedure submitted via Postal Services under the Single-window system at Tax Authorities in Vietnam (Image from the internet)

The Director General of the General Department of Taxation issued Decision 1335/QD-TCT dated September 16, 2024, concerning the process of receiving, processing, and returning results of resolving application for tax-related administrative procedure submitted via Postal Services under the Single-window system at Tax Authorities in Vietnam.

Guidance on receiving application for tax-related administrative procedure submitted via Postal Services under the single-window system at Tax Authorities in Vietnam

According to Article 10 of the Process issued with Decision 1335/QD-TCT in 2024, the regulation on receiving paper application for tax-related administrative procedure submitted via Postal Services in Vietnam are as follows:

- Officials assigned to receive applications for tax-related administrative procedure from taxpayers via postal employees shall:

+ Stamp the receipt and record the receipt time on the paper Application.

+ Digitize the Applications by photocopying documents according to the guidance in Article 19 of this Process.

+ Create a Receipt and Appointment for Returning Results for resolving the applications for tax-related administrative procedure using form No. 01/PH-QTMC in the Process issued with Decision 1335/QD-TCT in 2024 in the Application receipt and result return subsystem.

- The administrative procedure information system automatically generates a Application code, updates Application status, synchronizes the Reception Register of administrative procedure Applications using form No. 01/MS-QTMC in the Process issued with Decision 1335/QD-TCT in 2024, and logs transactions between tax authorities and taxpayers using form No. 03/MS-QTMC in the Process issued with Decision 1335/QD-TCT in 2024. It sends the Receipt and Appointment for Returning Results to the taxpayer's electronic data management store.

- On a monthly basis, the unit assigned to receive administrative procedure Applications via postal services extracts the Reception Register of administrative procedure Applications using form No. 01/MS-QTMC in the Process issued with Decision 1335/QD-TCT in 2024 for work control and archiving purposes.

Handling Certain Cases Arising During Receipt of Tax Applications under the single-window system at Tax Authorities in Vietnam

- In case of receiving explanatory documents, supplementary materials, or withdrawal requests for Applications already submitted to the tax authority in Vietnam (taxpayer requests to cancel, halt, or not process the Application), the Application receipt and result return department shall rely on the Application code issued by the administrative procedure information system at the initial receipt to conduct the steps of receiving the explanatory or supplementary Application or halting the resolution process as regulated.

- In cases where a Application is related to multiple administrative procedures, the Application receipt and result return department shall perform the receipt work for all involved administrative procedures.

- Return appointment times for taxpayers are automatically programmed and set in the administrative procedure information system and automatically filled into Notifications of Application receipt, acceptance notices, and the Receipt and Appointment for Returning Results for resolving applications for tax-related administrative procedure.

- The administrative procedure information system updates the Application processing department according to functions, duties, and assignments of the tax authority head. If a Application is received but the processing department is unclear or requires internal management approval for resolving assignments, the Application receipt and result return department is responsible for seeking approval from tax authority leaders and updating the assignment in the administrative procedure information system.

- Applications sent by interconnected agencies to the tax authority are received according to the respective methods outlined in Articles 8, 9, and 10 of the Process issued with Decision 1335/QD-TCT in 2024.

The Application receipt and result return department issues Notifications of receipt or Receipts of Application or transaction numbers to interconnected agencies; updates Application receipt information in the Application receipt and result return subsystem, enabling the administrative procedure information system to synchronize Application status in the taxpayer's electronic data management store and the interconnected agency's Data Store, facilitating the tracking and enquiry of the resolution progress of interconnected administrative procedures for taxpayers.

(Article 11 of the Process issued with Decision 1335/QD-TCT in 2024)

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