Types of e-documents during e-tax transactions in Vietnam according to Circular 19

Types of e-documents during e-tax transactions in Vietnam (Artwork)

Specifically, according to Clause 1, Article 6 of Circular 19/2021/TT-BTC, e-documents during e-tax transactions include:

1. E-tax dossiers: applications for taxpayer registration; tax declaration dossiers; confirmations of fulfillment of tax obligations; tracing of tax payment information; procedures for offsetting overpaid tax, late payment interest and fines; applications for tax refund; applications for tax exemption, applications for tax reduction; applications for late payment interest exemption; applications for late payment interest cancellation; applications for tax debt freezing; applications for cancellation of tax, late payment interest and fine debt; applications for extension of tax payment deadline; applications for payment of tax debt by installments, and other electronic applications and documents prescribed in the Law on Tax Administration and legal documents elaborating the Law on Tax Administration.

Currently, Circular 110/2015/TT-BTC (expired from May 3, 2021) only stipulates that electronic tax documents include: taxpayer registration documents, tax declaration documents, tax refund documents, other electronic tax documents and tax reports prescribed by the Law on Tax administration and its instructional documents. (Point a of Clause 1 of Article 7)

2. State budget payment documentation: State budget payment documentation according to the provisions of Decree 11/2020/ND-CP (effective from March 16, 2020) on administrative procedures in the field of electronic State Treasury.

Note that, in the case of paying tax via electronic tax payment forms of banks or payment intermediary service providers, state budget payment documents are transaction documents of banks or payment intermediary service providers, which must ensure all information in the form of payment receipts to the state budget.

Meanwhile, at Point b, Clause 1, Article 7 of Circular 110/2015/TT-BTC stipulating Electronic tax invoices: electronic receipts or invoices for payment to state budget according to the regulations of the Ministry of Finance of Vietnam, enless tax is paid electronically through banks.

3. Other electronic notices, decisions and documents of tax authorities (currently oOther electronic notices, decisions and documents of tax payers).

In particular, it should be noted that the above-mentioned electronic documents must be signed electronically according to the provisions of Article 7 of Circular 19/2021/TT-BTC. If the electronic tax file contains paper documents attached, they must be converted to electronic form in accordance with the provisions of Vietnam's Law on Electronic Transactions, Decree 165/2018/ND-CP (effective from 10/02/2019) and must ensure data formats and technical standards in accordance with current laws in Vietnam.

In addition, Circular 19/2021/TT-BTC also stipulates the amendment and storage of electronic documents. Thus, the archiving of electronic documents in the tax field shall be carried out according to the time limit prescribed by law as for paper documents, in accordance with the environment, electronic storage conditions and relevant regulations on storage and ensuring the conditions specified in Clause 1, Article 15 of Vietnam's Law on Electronic Transactions. In the event that an electronic voucher has expired as prescribed but it is related to the information integrity of the system and the electronic documents are in circulation, it must continue to be archived until the destruction of e-documents that do not affect other electronic transactions will be destroyed (according to Clause 5, Article 6 of Circular 19/2021/TT-BTC).

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