01/06/2021 0 Comments 0

Conditions for electronic tax payment

Conditions for electronic tax payment   1. A bank may provide electronic tax payment services for taxpayer if all of the following conditions are satisfied: a) The bank has established CoreBanking system. b) The bank has a state budget collection system which can connect and exchange information with the web portal of General Department of Taxation. c) The bank hank safety and security solution which can record and transmit information about tax payment of taxpayers as prescribed. d) Conditions for electronic transactions are satisfied and [...]

Read more...
29/05/2021 0 Comments 0

Change of responsibility to declare tax

Change of responsibility to declare tax   The taxpayer must obtain a permission for e-transactions in taxation prescribed in Article 15 or Article 32 of this Circular in order to declare tax electronically. During the process of electronic tax declaration, if the taxpayer’s responsibility to declare tax is changed (type of tax, tax accounting method, tax forms, tax period, tax declaration deadline, fiscal year), he/she must register the changes on the web portal of General Department of Taxation or the provider of [...]

Read more...
25/05/2021 0 Comments 0

Procedures for registration of suspension 

Procedures for registration of suspension   1. In case a taxpayer suspends e-transactions in taxation, the taxpayer shall enters the web portal of General Department of Taxation, complete notice form 03/DK-TDT, append the digital signature, and send it to the web portal of General Department of Taxation. After receiving the notice of suspension, the tax authority shall verify whether the taxpayer satisfies all conditions for suspending e-transactions in taxation, then send a notification (form 03/TB-TDT enclosed herewith) of whether the taxpayer’s request [...]

Read more...
21/05/2021 0 Comments 0

Registration of e-transactions in taxation

Registration of e-transactions in taxation   1. The taxpayer shall enter the web portal of General Department of Taxation and register for e-transactions in taxation (form 01/DK-TDT enclosed herewith), append the digital signature, and send the application form to the web portal of General Department of Taxation. Within 15 minutes from the receipt of the taxpayer’s application, the web portal of General Department of Taxation shall send a notification (form 03/TB-TDT enclosed herewith) of whether or not the application is granted. If the [...]

Read more...
18/05/2021 0 Comments 0

Electronic documents

Electronic documents   1. Electronic documents include: a) 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. b) Electronic tax invoices: electronic receipts or invoices for payment to state budget prescribed by state budget, unless tax is paid electronically through banks. c) Other electronic documents and notifications of tax authorities and taxpayers. Electronic documents mentioned in this Clause must bear the digital signature [...]

Read more...
14/05/2021 0 Comments 0

Information security

Information security   The transmission and exchange of information about e-transactions in taxation must be secured in accordance with the Law on Information technology, the Law on Electronic transaction, and other regulations of law. Participants in the exchange of electronic tax information and data have the responsibility to protect the safety, confidentiality, accuracy, and integrity of data, use the data within the scope of their duties; cooperate with relevant entities in taking necessary technical measures to ensure the security and safety [...]

Read more...
11/05/2021 0 Comments 0

Rules for e-transactions in taxation

Rules for e-transactions in taxation   1. The e-transactions in taxation must be transparent, fair, truthful, safe, effective and conformable with the Law on Electronic transaction. 2. The taxpayer who has declared tax electronically must also make other transactions mentioned in Clause 1 Article 1 of this Circular electronically, except for the case in Article 9 of this Circular. 3. Taxpayers and relevant entities who have finished making e-transactions in taxation are not required to apply other methods and the tax procedures are [...]

Read more...
07/05/2021 0 Comments 0

Exchange of warnings about tax offences

Exchange of warnings about tax offences   1. Warnings about tax offences on National Enterprise Registration Information System include: a) Enterprise managers who are suspected of criminal offenses and under investigation as prescribed by regulations of law on criminal proceedings and regulations of law on taxation. b) Any enterprise whose manager, member of the Board of members, member of the Board of Directors, or general partner was previously the owner of another private enterprise, or the Chairperson of the Board of members or [...]

Read more...
04/05/2021 0 Comments 0

Scope and regulated entities

  Scope and regulated entities   1. Scope a) This Circular provide guidance on automatic issuance of enterprise ID number on Tax Registration System of General Department of Taxation and exchange of tax registration information with National Enterprise Registration Information System according to applicable Law on Enterprises and the Law on Tax administration. b) This Circular provides guidance on appointment of supervisory tax authorities of enterprises, branches, and affiliates of enterprises established under the Law on Enterprises, including new enterprises, restructured enterprises (from a [...]

Read more...
30/04/2021 0 Comments 0

Cases of fee exemptions

Cases of fee exemptions   1. Invited guests (including their spouses and children) of Communist Party, the State, the Government, the National Assembly. 2. Employees of foreign diplomatic missions, consular offices, and representative agencies of international organizations in Vietnam, their family (spouses and children under 18) who are not Vietnamese citizens and not residing in Vietnam are exempt from immigration fees on the principle of reciprocity. 3. Foreigners exempt from visa fees under international agreements between Vietnam and other countries, or on the [...]

Read more...