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 T-VAN services (if T-VAN services are used).

The tax authority shall update the taxpayer’s responsibility to declare tax and send information to the taxpayer for verification via the web portal of General Department of Taxation or the provider of T-VAN services. If the tax accounting method or tax period is changed, the tax authority must send a notification of whether the change is accepted or not within 05 working days from the receipt of information about the change via the web portal of General Department of Taxation or the provider of T-VAN services.

Article 22. Electronic tax declaration

1. A taxpayer shall declare tax electronically using one of the following methods:

a) Declare tax online on the web portal of General Department of Taxation Monitor: enter the web portal of General Department of Taxation, complete the form, append the digital signature, and send electronic declaration to the tax authority.

b) Declare tax with software and other tools: create the tax declaration with software or other tools in the standard format required by the tax authority; enter the web portal of General Department of Taxation, append the digital signature, and send electronic declaration to the tax authority.

c) Declare tax via a provider of T-VAN services.

2. The web portal of General Department of Taxation or provider of T-VAN services shall receive the electronic declaration and send a confirmation of receipt of documents (form 01/TB-TDT enclosed herewith) or send a notice of rejection to the taxpayer via the web portal of General Department of Taxation.

If tax is declared via a provider of T-VAN services, the provider of T-VAN services shall send the confirmation of receipt of documents to the taxpayer.

3. After receiving the electronic declaration, at least once every hour, the provider of T-VAN services (if hired) must send the electronic declaration to the tax authority.

4. Within 03 working days from the receipt of the electronic declaration from the taxpayer, the tax authority shall send the request for completion of the tax declaration to the taxpayer via the web portal of General Department of Taxation or a provider of T-VAN services, and receive additional information from the taxpayer which is provided electronically.

5. The taxpayer shall provide explanation, complete the tax declaration, and respond to notifications of the tax authority electronically.