Vietnam: What are the methods for electronic tax declaration from November 05, 2019?

According to Clause 11 Article 1 of Circular No. 66/2019/TT-BTC of the Ministry of Finance of Vietnam, which amends and supplements Article 22 of Circular No. 110/2015/TT-BTC, a taxpayer shall declare tax electronically using one of the following methods:

- Declare tax online on the web portal of the General Department of Taxation: enter the web portal of the General Department of Taxation, complete the form, append the digital signature, and send the electronic tax return to the tax authority.

- Declare tax with software and other tools: create the tax return with software or other tools in the standard format required by the tax authority; enter the web portal of the General Department of Taxation, append the digital signature, and send the electronic tax return to the tax authority.

- Declare tax via a provider of T-VAN services.

The tax authority shall receive the application and follow the procedures as prescribed, specifically as follows:

- The web portal of the General Department of Taxation shall send a notice of receipt of the electronic tax return (Form No. 01-1/TB-TDT enclosed herewith) to the taxpayer within 15 minutes from the receipt of the taxpayer’s electronic tax return.

- Within 01 (one) working day from the date written on the notice of receipt of the electronic tax return, the tax authority shall send a notice (Form No. 01-2/TB-TDT enclosed herewith) of whether the tax return is accepted or not to the taxpayer via the web portal of the General Department of Taxation or the T-VAN service provider.

- If the tax authority accepts the electronic tax return, the date of confirming fulfillment of responsibility to declare tax electronically is the date written on the notice of receipt of the electronic tax return (Form No. 01-1/TB-TDT enclosed herewith) if the electronic tax return is received for the first time via the web portal of the General Department of Taxation or T-VAN service provider.

- If the electronic tax return is rejected, the tax authority shall send a notice of rejection of the electronic tax return (Form No. 01-2/TB-TDT enclosed herewith) which specifies the reason to the taxpayer via the web portal of the General Department of Taxation.

Circular No. 66/2019/TT-BTC also emphasizes that it will be considered that the taxpayer has not completed the procedures for submission of the tax return if, by the deadline for submission of the tax return prescribed in the Law on Tax Administration and its guiding documents, the taxpayer fails to re-submit the tax return or re-submits it without the permission of the tax authority.

Notably, the taxpayer shall provide explanation, complete the tax return, and respond to notifications of the tax authority electronically via the web portal of the tax authority or submit the physical tax return at the tax authority.

Other provisions can be found in Circular No. 66/2019/TT-BTC of the Ministry of Finance of Vietnam, which takes effect from November 05, 2019.

Thu Ba

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