In order to facilitate the implementation and dissemination of the new contents of Circular 66/2019/TT-BTC to tax officials and taxpayers, ensuring their correct application, the General Department of Taxation has compiled these new points as follows: Official Document 4409/TCT-KK To introduce the new regulations regarding electronic tax transactions for businesses.
Expertis will now summarize the content of these topics. Latest update on electronic tax transactions for businesses in 2019.
In particular, the following aspects related to the daily work and operations of a business concerning tax transactions require top priority attention:
Tax filing deadline
– From November 5, 2019:
+ Clearly define the deadlines for submitting tax documents for each type of electronic tax filing (tax registration, tax declaration, tax payment, tax refund).
Taxpayers can conduct electronic tax transactions 24 hours a day, 7 days a week, including weekends, holidays, and Tet (Lunar New Year).
a) For electronic tax registration documents
This is the date indicated on the Notification of Receipt of Electronic Tax Registration Documents sent by the tax authority to the taxpayer via the General Department of Taxation's electronic portal or through a T-VAN service provider (according to form No. 01-1/TB-TĐT).
b) For electronic tax returns
This is the date indicated on the Notice of Acceptance of Electronic Tax Return sent by the tax authority to the taxpayer via the General Department of Taxation's electronic portal or through a T-VAN service provider (according to form No. 01-2/TB-TĐT).
c) For electronic tax payment documents
This is the date indicated on the Notification of Receipt of Electronic Tax Payment Documents sent by the tax authority to the taxpayer via the General Department of Taxation's electronic portal or through a T-VAN service provider (according to form No. 01-1/TB-TĐT).
d) For electronic tax refund applications
This is the date indicated on the Notification of Acceptance of Electronic Tax Refund Application sent by the tax authority to the taxpayer via the General Department of Taxation's electronic portal or through a T-VAN service provider (according to form No. 01-2/TB-TĐT).
+ The basis for the tax authority to calculate the time for taxpayers to submit electronic tax returns.
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 June 17, 2016, of the Ministry of Finance guiding the procedures for collecting and remitting state budget revenue for taxes and domestic revenues.
Add regulations regarding account issuance for transactions.
– From November 5, 2019:
+ Taxpayers are granted a main account to carry out all electronic transactions with the tax authorities;
+ Taxpayers can use their main account to register one or more sub-accounts through the function on the General Department of Taxation's online portal.
Conditions for individuals to conduct transactions with the tax authorities.
– From November 5, 2019:
Individuals conducting electronic transactions with the tax authority using an electronic transaction authentication code must already have a tax identification number.
Deadline for the Tax Department to issue Notice 01-1/TB-TDT (Electronic Tax Registration) to taxpayers
– From November 5, 2019:
No later than 15 minutes after receiving the electronic registration application.
The deadline for the tax authority to review the application and issue a rejection notice in case of errors in the initial registration application.
– From November 5, 2019: 2 working days.
Receive notification from the tax authority after receiving the registration application.
– From November 5, 2019: taxpayers will only be notified if errors are found in their tax registration documents after verification.
In case the paper registration form does not match the electronic version.
– From November 5, 2019: If the information on the paper application is complete and accurate, the tax authority will process the application based on the paper documents, and the taxpayer does not need to resubmit the electronic application.
Deadline for sending notification to taxpayers regarding receipt of electronic tax returns.
– From November 5th, 2019: No later than 15 minutes after receiving the application.
The deadline for the tax authority to review the application and issue a rejection notice in case the application for changing registration information contains errors.
– From November 5, 2019: 2 working days.
Download the full version of Circular 66/2019/TT-BTC - Latest update on electronic tax transactions for businesses in 2019:
Here
