Latest electronic transactions of 2019 of enterprises

In order to facilitate the deployment and dissemination of tax officials and taxpayers to know and properly apply the new contents of the Circular No. 66 / 2019 / TT-BTC, the General Department of Taxation has summarized these new points. by Official Letter 4409 / TCT-KK to introduce new regulations on tax transactions for businesses. Through this, Expertis will summarize the content Latest electronic transactions of 2019 of enterprises.

Tax management Law

https://www.expertis.vn

In particular, the contents related to daily work and operations related to tax transactions of enterprises that need to be of primary concern include:

Time to file tax

- From 05 / 11 / 2019:

+ Specifying the time for tax filing for each electronic tax file (tax registration, tax return, tax payment, tax refund)

Taxpayers are allowed to conduct electronic transactions in the field of taxation of daily import and export and daily export of the week, including weekends, holidays and New Year holidays.

a) For electronic tax registration application

It is the date written on the notice of receipt of electronic tax registration documents sent by tax authorities to taxpayers via the web portal of General Department of Taxation or through T-VAN service organizations (according to form No. 01) -1 / TB-TĐT).

b) For electronic tax return records

It is the date written on the notice of acceptance of electronic tax declaration dossiers of tax authorities sent to taxpayers via the web portal of General Department of Taxation or through T-VAN service organizations (according to form No. 01- 2 / TB-TĐT).

c) For electronic tax payment documents

This is the date written on the notice of electronic tax payment receipt sent to the taxpayer via the web portal of General Department of Taxation or the T-VAN service organization (according to the form No. 01- 1 / TB-TĐT).

d) For electronic tax refund records

It is the date written on the notice of acceptance of electronic tax refund dossiers of tax authorities sent to taxpayers via the web portal of General Department of Taxation or through T-VAN service organizations (according to form No. 01- 2 / TB-TĐT).

+ Basis for tax authorities (CQT) to calculate the time for electronic tax filing of taxpayers (NNT).

The date of electronic tax payment is determined according to the provisions of Clause 1 Article 3 of Circular No. 84 / 2016 / TT-BTC dated 17 / 6 / 2016 of the Ministry of Finance guiding procedures for collection and remittance of state budget for taxes and domestic revenues

More provisions on account granting when trading

- From 05 / 11 / 2019:

+ The taxpayer is granted a main account to perform electronic transactions (GDTT) with CQT;

+ Taxpayers are allowed to use their main account to register one or several additional accounts through the function on the e-portal of the Corporation.

Conditions for individuals to conduct e-education with CQT

- From 05 / 11 / 2019:

Individuals who conduct e-education with CQT by e-commerce authentication code must be individuals who have had a tax code.

Deadline for TCT to pay Notification 01-1 / TB-TĐT (EKT electronic) to taxpayers

- From 05 / 11 / 2019:

Not later than 15 minutes after receiving eKT file.

Amendment of deadline for CQT to check documents and return notices of non-acceptance in case of first-time submission of technical documents

- From 05 / 11 / 2019: 02 working days.

About the notification of CQT after receiving DKT documents

- From 05 / 11 / 2019: only notify taxpayers of tax registration documents after checking for errors.

In the case of technical documents DKT not match with the electronic version

- From 05 / 11 / 2019: If the information on file is in full and accurate paper, CQT will resolve it according to the paper file, taxpayers are not required to return the electronic file.

Deadline for notifying electronic tax records for taxpayers

- From 05 / 11 / 2019: No later than 15 minutes after receiving the dossier.

Deadline for CQT to check the file and return the non-acceptance notice in case the DKA application changes information, which is incorrect

- From 05 / 11 / 2019: 02 working days.

Download the Full Circular of 66 / 2019 / TT-BTC _ Latest updates of electronic transactions of 2019 tax of enterprises:

Here



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