On 30th October,2019, the General Department of Taxation issued Office Letter No. 4409/TCT-KK that introduced new contents of Circular No. 66/2019/TT-BTC that amended for Circular No. 110/2015/TT-BTC about on electronic tax transactions, comes into force from 05th November,2019. Main points listed as below:
1. Time for submitting electronic documents and paying tax electronically: at the Clause 4, Article 1 of Circular No. 66/2019
- The guidance for penalties for late submission or failure to submit tax documents at the Clause 4, Article 8 of Circular No. 110/2015 are repealed.
2. Dealing with errors during electronic tax transactions: at the Clause 5, Article 1 of Circular No. 66/2019
- Administrative penalties for late submission of electronic tax documents and exempting from pay late payment interest are repealed.
- The taxpayer should submit electronic tax documents on the next day when the website of the General Department of Taxation if function again and the electric documents submitted within this day is on time.
- The taxpayer can submit paper documents to Tax Authority directly, pay tax directly at the State Treasury or commercial banks for the period during which the web portal of General Department of Taxation is suspended.
3. Registration of electronic tax transactions: at the Clause 6, Article 1 of Circular No. 66/2019
- The Taxpayer will be provided a main account to perform fully functions of electronic tax transactions with Tax Authority; the Taxpayer can use this main account to register one or more sub- accounts through the function on the web portal of General Department of Taxation to perform each electronic transaction with the Tax Authority.
4. Tax registration: at the Clause 8, Article 1 of the Circular 66/2019
- The web portal of General Department of Taxation shall send form 01-1/TB-TĐT to the Taxpayer within 15 minutes after receiving the taxpayer’s application.
- Within 02 working days, Tax Authority shall check the application and send a notification of not accepting the application to the taxpayer in case the application contains errors for the taxpayer to submit the other application. The rejection notification has been replaced into form 01-2/TB-TĐT.
- Tax Authority only notifies to the Taxpayer when the application contains errors after checking the tax application.
- In case the paper application for tax registration does not match the electronic application and if the information on the paper application is complete and accurate, Tax Authority shall process on the paper form. The Taxpayer is not required to submit the electronic application again.
5. Change of responsibility to declare tax: at the Clause 10, Article 1of the Circular 66/2019
- The regulation of notice on tax accounting method in responsibility to declare of the Taxpayer is repealed.
- If the taxpayer’s responsibility to declare tax is changed, Tax Authority must send a notification of whether the change is accepted or not within 02 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.
6. Electronic tax declaration: at the Clause 11, Article 1 of the Circular 66/2019
- After the deadline of tax declaration in accordance with the Law on Tax administration and its instructional documents, the Taxpayer has not submitted again the tax declaration or the re-submission has not been accepted by Tax Authority, the taxpayer shall be determined to not completed the submission of tax declaration dossiers.
7. Making and sending electronic claim for Tax refund: at Clause 13, Article 1 of the Circular 66/2019
- The deadline for process of claim for tax refund in accordance with the regulation will be calculated from the date on the receipt electronic tax claim notification (form 01-2/TB-TĐT).
8. Taxpayer’s access to information: at the Clause 15, Article 1 of the Circular 66/2019
- The Taxpayer may use electronic tax transaction accounts to send confirmation of tax amount paid to The State Treasurer; the receipt request from the Taxpayer and send the notification from Tax Authority to the Taxpayer will be performed via electronic web portal of General Department of Taxation.