New Regulations on Electronic Transactions in the Tax Sector

28/04/2021, 05:17 AM

Circular 19 additionally stipulates that taxpayers can choose the following methods to conduct electronic tax transactions through: (i) The national public service portal, the website of the Ministry of Finance is connected to the web portal of the General Department of Taxation; (ii) web portal of other competent state authority (except point (i)) has been connected to the web portal of General Department of Taxation; (iii) The electronic payment service of the intermediary payment service provider has connected with the web portal of General Department of Taxation to make electronic tax payment.

 

Taxpayers in any form of electronic tax transactions must register for electronic tax transactions according to regulations and guidance of each agency or organization they choose. With the method through the National Public Service Portal, the Portal of the Ministry of Finance, when a taxpayer registers, the General Department of Taxation will issue an additional account to perform transactions on the web portal of General Department of Taxation on the basis of the information that taxpayers have provided when registering through these portals without having to register changes or supplements.

 

Electronic transactions in tax payment, tax refund and tax exemption

Regarding electronic transactions in electronic tax payment, the new regulation removes the requirement for electronic tax payment of banks participating in electronic tax payment procedures, instead banks and organizations provide intermediary payment services that meet the public technical standards of the General Department of Taxation will send a request for connection to the General Department of Taxation according to the provisions of Article 38 of Circular No. 19/2021.

Regarding electronic transactions in electronic tax refund, Circular 19 amending the time that tax authorities send notices on electronic tax refund receipt is after tax authorities send notices on acceptance of electronic tax returns. for the case the taxpayer requests tax refund on the tax return.

Regarding electronic transactions in electronic tax exemption and reduction, Circular 19 adds new regulations on electronic tax exemption and reduction, whereby taxpayers can send tax exemption or reduction application dossiers to tax authorities by means of Electronic (including the case of sending directly to the tax authority and the case where the taxpayer submits the electronic tax exemption application and the administrative dossier on land management and use under the one-stop shop mechanism. interconnection).

 

Source: Bao Chinh Phu

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