Regulations on E-transactions in taxation in Vietnam

Regulations on E-transactions in taxation in Vietnam (Internet image)

This problem, LawNet would like to answer as follows:

1. Regulations on e-transactions in taxation in Vietnam

 According to Article 8 of the Law on Tax Administration 2019, the e-transactions in taxation are as follows:

- Taxpayers, tax authorities, state management agencies, organizations, individuals meeting requirements on e-transactions in taxation must carry out e-transactions with tax authorities as prescribed by this Law and provisions on e-transactions.

- Taxpayers who have carried out e-transactions in taxation shall not have to use another transaction method.

- When receiving, announcing results of settlement of tax administrative procedures to taxpayers who make e-transactions, tax authorities must confirm the completion of e-transactions to taxpayers, ensuring the rights of taxpayers as prescribed in Article 16 of this Law.

- Taxpayers must comply with requirements from tax authorities announced via electronic notifications, decisions and documents in the same way as via physical notifications, decisions and documents.

- Electronic records used in e-transactions must have electronic signatures in accordance with provisions on e-transactions.

- Agencies and organizations whose electronic information is shared with tax authorities must use electronic records during transactions with tax authorities; use electronic records issued by tax authorities to settle administrative procedures for taxpayers and shall not request physical records from taxpayers.

- Tax authorities organizing electronic information systems shall have the responsibility to:

+ Provide guidelines, assist taxpayers, providers of e-transaction services in taxation, banks and relevant organizations in carrying out e-transactions in taxation;

+ Develop, manage, operate the electronic tax information receipt and processing system, ensuring security, safety, confidentiality and continuation;

+ Develop information sharing systems, provide information on amount of tax paid to the state budget, on electronic tax payments by taxpayers to relevant agencies, organizations, individuals so as to process administrative procedures for taxpayers as prescribed by law;

+ Update, manage, provide information on registration of electronic tax transactions of taxpayers; verify e-transactions between taxpayers collecting organizations so as to implement administration of tax and of revenues of the state budget;

+ Process administrative tax procedures electronically;

+ In case electronic records of taxpayers are already available in databases of tax authorities, tax authorities and tax officials shall use such data and must not request taxpayers to submit physical tax Applications or tax payment records.

- The Minister of Finance shall specify documents and procedures for electronic tax transactions.

2. Applications and procedures for e-transactions in taxation in Vietnam

Applications and procedures for e-transactions in taxation as prescribed in Article 5 of Circular 06/2021/TT-BTC are as follows:

- Dossier and procedures for e-transactions in taxation applicable to imported and exported goods subject to tax shall comply with the provisions of Clauses 5, 7, 8, 9, 10, 11. 14, 15, 16, 17, 18, 19, 20, 21 and 22 of Article 1 of Circular 39/2018/TT-BTC.

- Applications on e-transactions in taxation applicable to imported and exported goods eligible for tax exemption shall comply with the provisions of Article 14 of Circular 06/2021/TT-BTC.

Procedures for notifying the list of tax-exempt goods for cases requiring notification of the list of tax-exempt goods comply with the provisions of Clauses 4, 5, 6 and 7, Article 30 of Decree 134/2016/ND-CP.

Procedures for tax exemption for imported goods directly serving security and national defense in case taxpayers request tax exemption before carrying out customs procedures shall comply with the provisions of Point a, Clause 4, Article 20 of Decree 134/2016/ND-CP.

In case of tax exemption notification issued by the General Department of Customs through the customs electronic data processing system (hereinafter referred to as the System), the customs authority where the import procedures are carried out shall base themselves on the tax exemption notice of the General Department of Customs on the System to carry out tax exemption procedures.

Tax exemption procedures for security and defense goods in case taxpayers request tax exemption after completing customs procedures shall comply with the provisions of Point b, Clause 4, Article 20 of Decree 134/2016/ND-CP .

- Applications on e-transactions in taxation applicable to exported and imported goods subject to tax reduction shall comply with the provisions of Article 15 of Circular 06/2021/TT-BTC. The procedures for tax reduction comply with the provisions of Clause 3, Article 32 of Decree 134/2016/ND-CP.

- Applications and procedures for e-transactions in taxation applicable to imported and exported goods subject to tax refund shall comply with the provisions of Article 12 of Circular 06/2021/TT-BTC.

- Applications and procedures for e-transactions in taxation applicable to imported and exported goods that are not subject to tax collection shall comply with the provisions of Article 13 of Circular 06/2021/TT-BTC.

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