New regulations on electronic transactions in the field of taxation

07/06/2021

From May 3, 2021, electronic transactions in the tax field shall comply with the provisions of Circular 19/2021/TT-BTC issued by the Ministry of Finance. For the convenience of taxpayers, the General Department of Taxation has just issued an official dispatch guiding new points on electronic tax in this Circular.

Circular 19 regulates that taxpayers can choose among the following methods to conduct electronic tax transactions through: (i) The national public service portal and the Ministry of Finance's web portal that have been connected to the General Department of Taxation's portal; (ii) the web portal of other competent state agencies (except for point (i)) connected to the portal of the General Department of Taxation; (iii) The electronic payment service of an intermediary payment service provider connected to the Portal of the General Department of Taxation to make electronic tax payment.

Taxpayers (NNTs) conducting electronic tax transactions shall register for electronic tax transactions corresponding to the form they choose according to regulations and instructions of each agency or organization. Through the National Public Service Portal, the website of the Ministry of Finance, when taxpayers register, they will be granted an additional account by the General Department of Taxation to perform transactions at the Portal of the General Department of Taxation based on the information that taxpayers have provided when registering through these portals without having to register for changes or additions.

The Ministry of Finance said that the reason for this addition is to comply with the provisions of Decree No. 61/2018/ND-CP of the Government on the implementation of the one-stop-mechanism in handling administrative procedures; Decree No. 11/2020/ND-CP on administrative procedures in the field of State Treasury; Resolution No. 02/NQ-CP dated January 1, 2019 of the Government on continuing to perform the main tasks and solutions to improve the business environment, enhance national competitiveness in 2019 with the vision to 2021.

Electronic transactions in tax payment, tax refund, tax exemption

Regarding electronic transactions in electronic tax payment, the new regulation removes the conditions on the implementation of electronic tax payment of banks participating in tax payment procedures by electronic method. Instead, banks and organizations providing tax payment services that meet the technical standards as announced by the General Department of Taxation shall send a connection request to the General Department of Taxation as prescribed in Article 38 of Circular No. 19/2021/TT-BTC.

Regarding electronic transactions in electronic tax refund, Circular 19 amends the time when the tax authorities send the Notice of receipt of electronic tax refund dossiers after the tax authority sends the Notice of acceptance of electronic tax declaration dossiers in case the taxpayer requests a tax refund on the tax declaration.

Regarding electronic transactions in electronic tax exemption and reduction, Circular 19 adds new regulations on electronic tax exemption and reduction, according to which, taxpayers can send tax exemption or reduction applications to tax authorities electronically (including the application for tax exemption or reduction directly sent to the tax authority or submitted by the taxpayer electronically at the same time as the administrative dossier on land management and use under the one-stop-shop mechanism). The Circular specifically stipulates the process of receiving, processing and returning results by electronic method for application for tax exemption or reduction.

Circular 19 takes effect from May 03, 2021.

Source: chinhphu.vn

Các tin đã đưa ngày: