Deadline for receiving and processing tax applications under the single-window system at tax authorities in Vietnam

Deadline for receiving and processing tax applications under the single-window system at tax authorities in Vietnam

The deadlines for steps in the process of receiving, processing, and returning results for administrative tax procedures under the single-window and interlinked single-window systems at tax authorities in Vietnam are as follows:

- The deadline to resolve a type of administrative procedure is as prescribed by current legislation, and the time to complete each work step throughout the entire process of resolving an administrative procedure is programmed and installed in the Administrative Procedure Resolution Information System.

- In the case where taxpayers conduct electronic transactions with the tax authority, the day is calculated from 0:00:00 to 23:59:59. In the case where taxpayers conduct transactions directly at the dossier reception and result delivery unit, working days apply according to the work regulations of the tax authority.

- The progress of task resolution, the level of completion of tasks by departments, and tax officials will be collated and evaluated based on actual data recorded in the Administrative Procedure Resolution Information System.

Within that context, the departments involved in the process of receiving, resolving, and returning results for administrative tax procedure dossiers under the single-window and interlinked single-window systems at tax authorities in Vietnam include:

- The dossier reception and result delivery department includes:

+ Functional departments as assigned by the head of the tax authority for cases of dossier reception and result delivery via the Electronic Information Portal of the Tax Authority in Vietnam.

+ Administrative procedure department, registration and other taxes departments, and other departments as assigned by the head of the tax authority for cases of direct dossier reception and result delivery at the tax authority in Vietnam.

+ Administrative Archives department or other departments as assigned by the head of the tax authority for cases of dossier reception and result delivery by postal services.

- The dossier processing department is one or several departments assigned by the head of the tax authority to lead or participate in the process of resolving administrative procedure dossiers, in accordance with the instructions in the General Department of Taxation's tax management procedures corresponding to each specific type of administrative procedure.

- The head of the tax authority issues a document assigning departments to perform the tasks of dossier reception and result delivery, as well as dossier processing according to each specific type of administrative procedure; the Information Technology department of the tax authority updates the assignment content into the Administrative Procedure Resolution Information System as a basis for implementing the work steps of this Process.

More details can be found in Decision 1335/QD-TCT, which comes into force in Vietnam from September 16, 2024.

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