The General Department of Taxation's support regarding tax finalization in Vietnam (Official Dispatch 522/TCT-TTHT in 2024)

The General Department of Taxation's support regarding tax finalization in Vietnam (Official Dispatch 522/TCT-TTHT in 2024) (Internet image)

On February 15, 2024, the General Department of Taxation issued Official Dispatch 522/TCT-TTHT on support for tax finalization in 2024.

The General Department of Taxation's support regarding tax finalization in Vietnam (Official Dispatch 522/TCT-TTHT in 2024)

According to the provisions of the Law on Tax Administration 2019, in March and April 2024, businesses, organizations, and individuals are obliged to submit 2023 tax finalization documents to the tax authority. To assist taxpayers in understanding policies, procedures, declaration methods, methods of submitting annual tax finalization declaration documents, and carrying out procedures for paying outstanding tax amounts or filing tax refund documents smoothly, the General Department of Taxation requests that the Department of Taxation implement the following contents:

- Based on the characteristics of employee groups in the management area, the Department of Taxation develops a program to support taxpayers during the peak months of tax finalization, announcing the time, location, and support content on the Department of Taxation's electronic information page and in the mass media so that taxpayers know and effectively access support methods from tax authorities.

- Synthesize the problems that have arisen and the problems of taxpayers in recent times to compile clear guidance documents that note the errors that taxpayers may make when carrying out tax finalization procedures; Post guidance content on the Department of Taxation's electronic information page and the Department of Taxation's official social network accounts; distribute documents guiding taxpayers in implementing tax policies and administrative procedures in many different forms to ensure that all groups of taxpayers can access guidance information from the Department of Taxation/Sub-Department of Taxation, clearly understand tax finalization obligations, and carry out tax finalization procedures in accordance with the law.

- Enhance dissemination, support, and guidance for taxpayers to understand how to create electronic tax transaction accounts, file and submit online personal income tax finalization documents, use information retrieval services for tax obligations, and make tax payments through the Etaxmobile application. Collaborate with newspapers, radio stations, and television stations to provide information on deadlines, eligible entities, and locations for submitting personal income tax finalization documents to income-paying organizations and individuals who are required to directly finalize their personal income tax with the tax authorities, ensuring that taxpayers are aware and can finalize their taxes at the appropriate time, avoiding last-minute rushes during the finalization period.

- Review, count, and urge the response to employees' written inquiries on time and in accordance with regulations; Concentrate resources to promptly respond to documents and the problems of taxpayers and avoid situations where, because they have not received answers or instructions, taxpayers do not know how to apply tax policy when declaring targets. in the tax finalization declaration dossier.

- Effectively deploy 479 information channels to support taxpayers, arrange experienced civil servants to answer and handle difficult situations during the process of implementing tax declaration, tax payment, and tax refund procedures electronically, and improve the quality of providing electronic tax services to taxpayers.

- Organize training conferences, guide, and answer problems for employees. Prioritize the organization of online support conferences on the website and official social network accounts of the Department of Taxation for taxpayers under different conditions and circumstances where people can send questions, monitor responses, consult, and apply similar situations conveniently.

- Report on the results of supporting taxpayers to carry out tax finalization procedures in 2023 according to Form No. 04/TTHT-TH and Form No. 06/THT-TH issued together with Decision 745/QD-TCT dated April 20, 2015 on the General Department of Taxation (through the Department of Propaganda—Support for Taxpayers) at the email address vuttht@gdt.gov.vn. The deadline for submitting reports is May 10, 2024, at the latest.

Ho Quoc Tuan

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