New Points in Electronic Tax Transaction From May 3, 2021

26/04/2021, 05:13 AM

On March 18, 2021, the Ministry of Finance issued Circular 19/2021/TT-BTC guiding electronic transactions in the tax field (effective from May 3, 2021).

Accordingly, there are some notable new points introduced by the General Department of Taxation in Official Letter 1194 / TCT-KK in 2021; For example, regarding electronic documents in Article 6 of Circular 19:

  • Additional regulations on electronic tax documents include:


Confirm the fulfillment of tax obligations; check tax payment information; procedures for clearing tax, late payment interest, and paying fines; tax exemption and reduction; exemption of late payment interest; no late payment fee is charged; tax debt freeze; write off tax debts, late payment interest, and fines; tax payment extension; pay tax debt in installments.

Reason: To be consistent with the scope of new adjustment added in Article 1 of Circular 19.

  • Amending and supplementing regulations on electronic state budget remittance documents:


Documents of remittance into the state budget as prescribed in Decree 11/2020 on administrative procedures in the domain of State Treasury; in case of tax payment through electronic tax payment of banks or intermediary payment service providers, the voucher of payment to the state budget is a transaction document of a bank or an intermediary payment service supplier must ensure all information on the voucher form of remittance to the state budget.

Previously: Electronic tax payment documents are electronic payment papers or receipts of payment to the state budget according to regulations of the Ministry of Finance, except for the case of electronic tax payment of the bank.


Source: Thu Vien Phap Luat