Guidance on receiving tax application submitted via electronic means under the Single-window system at tax authorities in Vietnam

Guidance on receiving tax application submitted via electronic means under the Single-window system at tax authorities in Vietnam (Internet image)

The Director General of General Department of Taxation of Vietnam issued Decision 1335/QD-TCT on September 16, 2024, regarding the procedures for receiving, processing, and delivering results of tax-related applications via the single-window and interlinked single-window system at tax authorities in Vietnam.

Guidance on receiving tax application submitted via electronic means under the Single-window system at tax authorities in Vietnam

Article 8 of the procedure issued with Decision 1335/QD-TCT 2024 regulates the receipt of applications via electronic means in Vietnam as follows:

(1) The receipt of administrative procedure applications of taxpayers via electronic means is conducted through the General Department of Taxation of Vietnam's electronic portal, the National Public Service Portal, the Ministry of Finance of Vietnams electronic portal, the People's Committees' portals of provinces and centrally affiliated cities, and the portals of interconnected administrative procedure resolution agencies with the tax authority.

(2) The General Department of Taxation's electronic portal receives the applications, cross-checks information in the Administrative Procedure Resolution Information System concerning the application submission cases, application components, and the tax authority receiving the application; establishes a application code and delivers a Notification of Receipt or Notification of Non-receipt of application as per form No. 01-1/TB-TDT issued with Circular 19/2021/TT-BTC into the taxpayer's electronic data management repository and the taxpayer's email (if any); updates the application status, synchronizes recording in the Administrative Procedure application Reception Book per form No. 01/MS-QTMC and the Transaction Book between the tax authority and the taxpayer per form No. 03/MS-QTMC in the Procedure issued with Decision 1335/QD-TCT 2024.

(3) If the application is received, the Receipt Notification must include the application code and the notification deadline, subsequent solution step results (if any) corresponding to each type of administrative procedure.

(4) If the application is not received, the Non-receipt Notification must state the reasons or instructions for the taxpayer to complete the administrative procedure application.

(5) The deadline for the General Department of Taxation’s electronic portal to send the Receipt Notification is implemented per the provisions of Circular 19/2021/TT-BTC guiding electronic transactions in the tax field or corresponding amendments, supplements, or replacements (if any).

(6) Daily, the application reception and result delivery department is tasked with reviewing pending taxpayer administrative procedure applications that the General Department of Taxation’s electronic portal has not yet sent a Receipt Notification to process, ensuring taxpayer administrative procedure applications are promptly received into the Administrative Procedure Resolution Information System.

(7) Weekly, the head of the reception department assigned the electronic application reception and result delivery task extracts the list of administrative procedure applications not received per form No. 01/BK-QTMC in the Procedure issued with Decision 1335/QD-TCT 2024 to analyze, evaluate, and promptly support taxpayers.

(8) Monthly, the application reception and result delivery department extracts the administrative procedure application reception log per form No. 01/MS-QTMC in the Procedure issued with Decision 1335/QD-TCT 2024 to serve work monitoring and storage.

(9) In the case taxpayers submit applications at the National Public Service Portal/ Ministry of Finance’s electronic portal/ People’s Committees' portals of provinces and centrally affiliated cities/ interconnected agency electronic portals, the General Department of Taxation’s electronic portal receives and processes according to the guidelines in items (2), (3), (4), (5) and sends notifications, documents, and application statuses to taxpayers at the National Public Service Portal or the electronic portal where the taxpayer has conducted the application submission transaction.

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