Instructions on suspension of transactions with the tax authority by electronic means in Vietnam

Instructions on suspension of transactions with the tax authority by electronic means in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Instructions on suspension of transactions with the tax authority by electronic means in Vietnam

Instructions on suspension of transactions with the tax authority by electronic means in Vietnam according to Article 12 of Circular 19/2021/TT-BTC are as follows:

-  If the tax authority issues a notification of TIN deactivation, notification of non​-operation at the registered address under regulations of law on taxpayer registration or notification of dissolution/removal/shutdown of business registration authority under regulations of law on business registration and cooperative registration, right within the day on which the status of TIN deactivation is updated: 

The GDT’s web portal shall suspend e-tax administrative procedures and at the same time send a notification (Form No. 03/TB-TĐT enclosed herewith) of suspension of e-transactions to the taxpayer as prescribed in Clause 2 Article 5 of Circular 19/2021/TT-BTC, T-VAN service provider and bank or IPSP concerned in the case of suspension of e-tax transactions.

- From the time the e-tax transactions are suspended, the taxpayer is not allowed to follow e-tax administrative procedures under Clause 1 Article 1 of Circular 19/2021/TT-BTC.

The taxpayer is entitled to search information about the previous e-transactions on the GDT’s web portal, web portal of the competent authority and T-VAN service provider by using the issued e-tax transaction account or e-tax transaction code until the period of archiving of the electronic document expires.

- Where the taxpayer has suspended e-transactions, if the tax authority issues a notification of TIN reactivation, such taxpayer must follow the same procedures for e-transaction registration as those for the first e-transaction registration as prescribed in Article 10 of Circular 19/2021/TT-BTC.

2. Process of receipt of e-applications for tax refund in Vietnam

The process of receipt of e-applications for tax refund in Vietnam according to Article 27 of Circular 19/2021/TT-BTC is as follows:

- A taxpayer shall prepare and submit an tax refund application to a tax authority as follows:

+ If the tax refund application comprises a written request for tax refund and attached documents, the taxpayer shall prepare and submit an tax refund application to the tax authority under Point a Clause 5 Article 4 of Circular 19/2021/TT-BTC.

+ If the taxpayer includes a request for tax refund in the declaration dossier includes and is not required to submit a written request for refund, the e-tax refund application shall be prepared and submitted together with the e-tax declaration dossier as prescribed in Article 16 of Circular 19/2021/TT-BTC.

- Notify receipt of the e-tax refund application

+ If the tax refund application includes a written request for tax refund and attached documents:

Within 15 minutes from the receipt of the taxpayer's e-tax refund application, the GDT’s web portal shall send a notification of receipt of e-tax refund application (Form No. 01-1/TB-HT enclosed with the Circular of the Minister of Finance on elaboration of the Law on Tax Administration) to the taxpayer as prescribed in Clause 2 Article 5 of Circular 19/2021/TT-BTC.

+ If the taxpayer includes a request for tax refund in the tax declaration dossier:

The GDT’s web portal shall receive the tax declaration dossier as prescribed in Article 16 hereof. After the notification of acceptance of e-tax declaration dossier is sent, the GDT’s web portal shall send a notification of receipt of e-tax refund application (Form No. 01-1/TB-HT enclosed with the Circular of the Minister of Finance on elaboration of the Law on Tax Administration) to the taxpayer by electronics means.

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