Công văn 4409/TCT-KK

To: Departments of Taxation of provinces and central-affiliated cities 

Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006; the Law No. 21/2012/QH12 on the amendments to the Law on Tax administration dated November 20, 2012; the Law No. 71/2014/QH13 on amendments to tax laws dated November 26, 2014, and instructional documents; the Law No. 106/2016/QH13 on amendments to tax laws dated April 06, 2016 and their instructional documents;

Pursuant to the Government's Decree No. 165/2018/ND-CP dated December 24, 2018 on e-transactions in financial operations;

Pursuant to the Government's Decree No. 130/2018/ND-CP dated September 27, 2018 elaborating on the implementation of the Law on E-transactions regarding digital signatures and authentication of digital signatures;

Pursuant to the Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, powers and organizational structure of the Ministry of Finance;

On September 20, 2019, the Ministry of Finance has promulgated the Circular No. 66/2019/TT-BTC amending the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transaction in taxation.

In order to facilitate the implementation and dissemination of this Circular, the General Department of Taxation hereby introduce some notable contents of the Circular No. 66/2019/TT-BTC (further details are available in the Appendix enclosed herewith). 

Departments of Taxation of provinces and central-affiliated cities shall promptly disseminate contents herein to tax officials and taxpayers in their provinces.  Difficulties that arise during the implementation of this document should be reported to the General Department of Taxation for consideration./.

APPENDIX

SOME NOTABLE CONTENTS OF THE CIRCULAR NO. 66/2019/TT-BTC DATED SEPTEMBER 20, 2019 OF THE MINISTRY OF FINANCE AMENDING THE CIRCULAR NO. 110/2015/TT-BTC DATED JULY 28, 2015 OF THE MINISTRY OF FINANCE ON E-TRANSACTION IN TAXATION
(Enclosed with the 4409/TCT-KK dated October 30, 2019 of General Department of Taxation)

1. Clause 1 Article 1 of Circular No. 66/2019/TT-BTC:  amending some definitions in Clause 4, Clause 6 and Clause 7 Article 3 of the Circular No. 110/2015/TT-BTC. To be specific:

- Additional explanation: Electronic tax transaction accounts include 01 (one) primary account and not more than 10 (ten) secondary accounts. The tax authority shall give the primary account to the taxpayer after the taxpayer registers for e-transactions with the tax authority in accordance with Article 15 of this Circular. Secondary accounts shall be registered by the taxpayer through the primary account for giving authorization to carry out e-transactions.

Previously, only the electronic tax transaction account was defined without specific regulations on primary and secondary accounts.

- Two terms “T-VAN services” and “T-VAN service providers” are now defined in one term " T-VAN service providers” which is also amended and supplemented in conformity with the Decree No. 165/2018/ND-CP .

Previously, two terms T-VAN services” and “T-VAN service providers” were separately defined in Clause 6 and Clause 7 Article 3 of the Circular No. 110/2015/TT-BTC .

2. Clause 2 Article 1 of Circular No. 66/2019/TT-BTC: Clause 8, Clause 9 Article 3 of Circular No. 110/2015/TT-BTC are changed into Clause 7, Clause 8 respectively.

3. Clause 3 Article 1 of Circular No. 66/2019/TT-BTC: Amending regulations on electronic documents mentioned in Clause 3 Article 7 of the Circular No. 110/2015/TT-BTC. To be specific:

There are additional and specific regulations on the legal validity of electronic documents which may be modified and converted into paper documents and vice versa in accordance with the Decree No. 165/2018/ND-CP .

Previously, there were no regulations on modification of electronic documents and conversion of electronic documents into paper documents and vice versa; the legal validity of electronic documents has been provided for in the Decree No. 165/2018/ND-CP.

4. Clause 4 Article 1 of Circular No. 66/2019/TT-BTC: Amending regulations on time for submitting electronic tax documents and tax payment mentioned in Article 8 of the Circular No. 110/2015/TT-BTC. To be specific:

- There are specific regulations stipulating the time of submission of each type of electronic tax documents (including taxpayer registration, tax declaration, tax payment or tax refund) and the basis for tax authorities to determine the time for submitting electronic tax documents in accordance with the Law on tax administration and take actions against the late submission or failure to submit tax documents, or determine the time for processing electronic tax documents in accordance with the Law on tax administration and its instructional documents.

Previously, there were no regulations stipulating time for submitting each type of tax documents.

- The tax payment date in Clause 3 Article 8 of the Circular No. 110/2015/TT-BTC is also amended to be conformable with the Circular No. 84/2016/TT-BTC of the Ministry of Finance providing guidance on procedures for payment of taxes and inland revenues to state budget (hereinafter referred to as “Circular No. 84/2016/TT-BTC”).

Previously, there were regulations stipulating that “Tax payment date is the day on which the taxpayer or his/her representative pays tax from the taxpayer’s account at a bank and the tax payment is confirmed by the bank which serves the taxpayer or his/her representative”.

Clause 1 Article 3 of the Circular No. 84/2016/TT-BTC stipulates: the tax payment date is the day on which the account of the taxpayer or his/her representative is debited to make tax payment through the payment system of the bank or the state treasury, and is also the day specified in the electronic tax invoice.  

- Regulations on actions against late submission or failure to submit tax declaration documents in Clause 4 Article 8 of the Circular No. 110/2015/TT-BTC .

Previously, there were regulations stipulating actions against late submission or failure to submit tax declaration documents but regulations on issuance of electronic records and fine notices in the Circular No. 110/2015/TT-BTC are unfeasible and not suitable for cases of late submission or failure to submit tax declaration documents via the web portal because no feedbacks were sent to tax authorities via the web portal.

5. Clause 5 Article 1 of Circular No. 66/2019/TT-BTC: Amending regulations on dealing with errors during e-transactions in taxation which are caused by the web portal of the tax authority in Clause 3 Article 9 of the Circular No. 110/2015/TT-BTC. To be specific:

- Regulations stipulating that no imposition of penalties for late submission of electronic tax documents and exemption from late payment interests are abrogated.

Previously, there were regulations that the taxpayer is exempt from late payment interest for the period during which the system is suspended according to the notification of the General Department of Taxation. The taxpayer shall submit electronic tax documents/ invoices on the next day.

- The taxpayer shall submit tax documents on the date following the day on which the web portal of the General Department of Taxation is functional again, and the submission of electronic tax documents/invoices within this period is considered punctual.

Previously, if the taxpayer submits electronic tax documents/invoices on the next day when the web portal of the General Department of Taxation is functional again, the taxpayer will not incur administrative penalties for late submission of electronic tax documents.

- The taxpayer may submit paper tax documents directly at the tax authority and pay tax at the state treasury or the commercial bank during the period on which the web portal of the General Department of Taxation has failed.

Previously, there were no regulations stipulating this case.

6. Clause 6 Article 1 of Circular No. 66/2019/TT-BTC: Amending regulations on registration of e-transactions in taxation mentioned in Clause 1 and Clause 3 Article 15 of the Circular No. 110/2015/TT-BTC. To be specific:

- There are additional regulations stipulating that “The taxpayer shall be given with a primary account for carrying out e-transactions with the tax authority as regulated in Clause 1 Article 1 of this Circular, except the case prescribed in Clause 2 of this Article.  The taxpayer is entitled to register for one or some secondary accounts through his/her primary account on the web portal of the General Department of Taxation for carrying out each e-transaction in taxation with the tax authority”.

Previously, these matters were not yet stipulated.

- There are additional regulations that “Only after the electronic tax transaction account is confirmed by the tax authority in accordance with regulations in this Article or Article 32 of this Circular, the taxpayer may carry out e-transactions with the tax authority as regulated (unless initial taxpayer registration is carried out as regulated in Article 19 of this Circular)” for application to all administrative procedures for electronic tax.

Previously, this matter has been prescribed in Article 18, Article 21, Article 23, and Article 27 of the Circular No. 110/2015/TT-BTC .

- There are additional regulations stipulating that persons must have TINs in order to make e-transactions with tax authorities using verification codes as prescribed, and that if a person wants to register for electronic tax transaction account, he/she is required to present his/her ID card/passport/citizen identity card to any tax authority for receiving and activating an electronic tax transaction account.

Previously, these matters were not regulated by any legislative documents.

7. Clause 7 Article 1 of Circular No. 66/2019/TT-BTC:

Amending regulations on electronic taxpayer registration as prescribed in Article 18 of the Circular No. 110/2015/TT-BTC to be conformable with the Circular No. 95/2016/TT-BTC of the Ministry of Finance on guidelines for taxpayer registration (hereinafter referred to as “Circular No. 95/2016/TT-BTC”).

8. Clause 8 Article 1 of Circular No. 66/2019/TT-BTC:  Amending regulations in Article 19 of the Circular No. 110/2015/TT-BTC. To be specific:

- The heading of Article 19 of the Circular No. 110/2015/TT-BTC is changed into “Initial taxpayer registration) to be different from the case of registration of taxpayer having TIN prescribed in Article 20.

Previously, the heading of Article 19 “Taxpayer registration and issuance of TIN” was not conformable with the contents of this Article resulting in misunderstanding that any applications for electronic taxpayer registration must comply with this Article. 

- There are additional regulations stipulating that the web portal of the General Department of Taxation shall give a notice of receipt of the application (Form 01-1/TB-TDT) to the taxpayer within 15 minutes after receiving taxpayer registration documents so as to be consistent with other taxpayer's electronic documents.  

Previously, this matter was not regulated by any legislative documents.

The tax authority must consider the application for taxpayer registration and send a notification of rejection of the application, which is not satisfactory, to the taxpayer within 02 business days. This time limit is stipulated to be consistent with relevant regulations of the Circular No. 95/2016/TT-BTC.

Previously, this prescribed time limit was 03 business days.

- The tax authority shall only send a notification requesting the taxpayer to complete the application for taxpayer registration, which is not satisfactory, or to submit another application to be consistent with relevant regulations in the Circular No, 95/2016/TT-BTC with the aims of reducing the time limit for giving application processing results to the taxpayer as well as facilitating tax authorities and taxpayers in submitting and processing applications.

Previously, after the tax authority had considered the received applications, notifications were sent to all taxpayers, whether their applications were satisfactory or not.  If the application was not satisfactory, the taxpayer provided explanation or addition of information/documents to the submitted application.  If the taxpayer failed to provide written explanation or additional documents as requested by the tax authority, the taxpayer was not granted TIN.

- There are additional regulations stipulating that if the paper application for taxpayer registration does not match the electronic one and information in the paper application is sufficient and accurate, the tax authority shall use information on the paper application and send a notification of result to the taxpayer. The taxpayer is not required to submit another electronic application.

Previously, these matters were not regulated by any legislative documents.

- There are additional regulations stipulating that after the duration of 30 (thirty) days from the date written on the notice of receipt of electronic application for taxpayer registration, if the taxpayer does not present at the office of the tax authority or fails to provide a written explanation as requested, the electronic application will be automatically invalid. These additional regulations are promulgated to be consistent with regulations on electronic applications for enterprise registration and facilitate tax authorities that must not follow electronic applications for taxpayer registration in case a taxpayer fails to receive results.  

Previously, these matters were not regulated by any legislative documents.

- In case the application for taxpayer registration is not satisfactory, the notice of rejection of the application shall be sent to the taxpayer using the Form No. 01-2/TB- TDT. This form is used to be consistent with other procedures for tax declaration and tax refund as well as facilitate the processing of IT applications.

Previously, the notice related to electronic applications for taxpayer registration was made using Form 06/TB-TDT enclosed with the Circular No. 110/2015/TT-BTC .

9. Clause 9 Article 1 of Circular No. 66/2019/TT-BTC:  Amending regulations in Clause 1 Article 20 of the Circular No. 110/2015/TT-BTC. To be specific:

- There are additional regulations elaborating other electronic tax procedures such as procedures for applying for TIN used to deduct or pay tax on behalf of a taxpayer, reactivating TINs, reactivating TINs after business resumption ahead of schedule. These additional regulations are promulgated to be consistent with the Circular No. 95/2016/TT-BTC and facilitate consistent implementation.

Previously, there were general regulations and other procedures for these matters.

- The web portal of the General Department of Taxation shall send a notice (Form No. 01-1/TB-TDT) of receipt of the application within 15 minutes from the receipt of the taxpayer’s application.

Previously, there were no legislative documents stipulating this deadline.

- There is an additional regulation that if the taxpayer wishes to receive the taxpayer registration certificate or notice of TIN by post, the tax authority shall send it to the address registered by the taxpayer. Thanks to this regulation, the taxpayer is not required to receive application processing result at the office of the tax authority.

Previously, there were no legislative documents stipulating this matter.

- The tax authority must consider the application for taxpayer registration and send a notification of rejection of the application, which is not satisfactory, to the taxpayer within 02 business days. This time limit is stipulated to be consistent with relevant regulations of the Circular No. 95/2016/TT-BTC.

Previously, this prescribed time limit was 03 business days.

- The taxpayer shall submit another electronic application for taxpayer registration replacing the unsatisfactory one. This regulation is aimed to be consistent with the Circular No. 95/2016/TT-BTC .

Previously, if the application was not satisfactory, the taxpayer provided explanation or addition of information/documents to the submitted application.

- In case the application for taxpayer registration is not satisfactory, the notice of rejection of the application shall be sent to the taxpayer using the Form No. 01-2/TB-TDT. This form is used to be consistent with other procedures for tax declaration and tax refund as well as facilitate the processing of IT applications.

Previously, the notice related to electronic applications for taxpayer registration was made using Form 06/TB-TDT enclosed with the Circular No. 110/2015/TT-BTC .

10. Clause 10 Article 1 of Circular No. 66/2019/TT-BTC:  Amending regulations in Article 21 of the Circular No. 110/2015/TT-BTC. To be specific:

- The heading of Article 21 of the Circular No. 110/2015/TT-BTC is changed into “Change of information about responsibility to declare tax” to be more easy to understand.

Previously, this heading was “Change of responsibility to declare tax”.

- There is a new regulation stipulating the updating of information about the taxpayer’s responsibility to declare tax in conformity with the Circular No. 93/2017/TT-BTC dated September 19, 2017 of the Ministry of Finance abrogating regulations on information about tax accounting method included in responsibility to submit tax declaration documents.

Previously, the “tax accounting method” was provided for in the regulation on responsibility to declare tax.

- If the taxpayer modifies information about the responsibility to declare tax, the tax authority shall send a confirmation to the taxpayer via web portal of General Department of Taxation or the provider of T-VAN services within 02 business days from the date on which the taxpayer makes modification of the information.

Previously, this prescribed time limit was 05 business days.

11. Clause 11 Article 1 of Circular No. 66/2019/TT-BTC:  Amending regulations on electronic tax declaration in Article 22 of the Circular No. 110/2015/TT-BTC. To be specific:

- Form No. 01/TB-TDT (Notice of receipt of electronic tax documents) enclosed with the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance shall be replaced with Form No. 01-1/TB-TDT (Notice of receipt/non-receipt of tax declaration documents) or Form No. 01-2/TB-TDT (Notice of acceptance/rejection of tax declaration documents) which are used to inform the taxpayer of application processing results.

Previously, these contents have been instructed in the  Official Dispatch No. 4289/TCT-KK dated September 20, 2017 of the General Department of Taxation.

- In order to burden the taxpayer with the responsibility to submit another tax declaration documents in case the submitted tax declaration documents are rejected by the tax authority according to the notice of rejection (Form No. 01-2/TB-TDT), the taxpayer shall be considered not to have completed procedures for submitting tax declaration documents if, by the deadline for submission of tax declaration documents as prescribed in the Law on tax administration and its instruction documents, the taxpayer fails to submit another tax declaration documents or the tax declaration documents submitted by the taxpayer are not accepted by the tax authority.

Previously, there were no legislative documents stipulating this matter.

12. Clause 12 Article 1 of Circular No. 66/2019/TT-BTC:  Amending regulations on electronic tax payment in Article 26 of the Circular No. 110/2015/TT-BTC. To be specific:

The Circular No. 84/2016/TT-BTC is referred to because some contents about electronic tax payment are elaborated in this Circular.  

13. Clause 13 Article 1 of Circular No. 66/2019/TT-BTC:  Amending regulations on making and sending electronic tax refund in Article 27 of the Circular No. 110/2015/TT-BTC. To be specific:

- There are specific regulations on making and sending claim for tax refund in case the claim for refund of amounts payable to state budget and relevant documents are submitted, and in case the taxpayer's claim for tax refund is specified on the tax declaration and the claim for refund of amounts payable to state budget is not required.

Previously, there were no specific regulations stipulating these matters.

- There are specific regulations stipulating forms of receipt/acceptance of electronic tax refund documents in case the claim for refund of amounts payable to state budget and relevant documents are submitted, and in case the taxpayer's claim for tax refund is specified on the tax declaration and the claim for refund of amounts payable to state budget is not required.

Previously, these contents have been prescribed in the Decision No. 710/QD-BTC dated July 24, 2017 of the Ministry of Finance on receipt and return of processing results of electronic VAT refund documents and Procedures on pilot receipt and return of processing results of electronic VAT refund documents enclosed with the Decision No. 2790/QD-BTC dated December 27, 2016 of the Ministry of Finance, the Official Dispatch No. 1664/TCT-KK dated April 26, 2017 of General Department of Taxation on receipt and return of processing results of electronic VAT refund documents.

- There is additional regulation stipulating time limits for processing claims for tax refund in general and claims for tax refund cum tax declaration in particular. To be specific: The time limit for processing a claim for tax refund begins on the date written on the notice of receipt of electronic tax refund documents (Form No. 01-2/TB-TDT).

Previously, there were no specific regulations stipulating these matters.

14. Clause 14 Article 1 of Circular No. 66/2019/TT-BTC:  Amending regulations on notification of results of processing of electronic claims for tax refund in Article 28 of the Circular No. 110/2015/TT-BTC. To be specific:

(i) The decision on tax refund and order to refund amounts payable to state budget or the decision on tax refund and deduction of amounts payable to state budget (in case of refund of VAT) and (ii) order to refund amounts payable to state budget or order to refund and deduct amounts payable to state budget (in other cases of tax refund) shall be electronically sent to the State Treasury.

Previously, there were general regulations stipulating that the decision on tax refund and order to refund amounts payable to state budget or the decision on tax refund and deduction of amounts payable to state budget and order to refund and deduct amounts payable to state budget must be electronically sent to the State Treasury.

15. Clause 15 Article 1 of Circular No. 66/2019/TT-BTC:  Amending regulations in Article 29 of the Circular No. 110/2015/TT-BTC. To be specific:

- There are additional regulations stipulating that taxpayers may use electronic tax transaction accounts to make request for certification of tax amounts paid to state budget; the receipt of requests for certification of tax amounts and response to such requests shall be electronically made by tax authorities through the web portal of General Department of Taxation.

Previously, there were no regulations stipulating the electronic receipt of requests for certification of tax amounts from taxpayers and response to such requests. However, both the Law on tax administration and the Circular No. 84/2016/TT-BTC include the regulation that taxpayers may have their tax amounts certified.

- There is an additional regulation stipulating that taxpayers may use electronic tax transaction accounts to enter the web portal of the General Department of Taxation to access information about their tax amounts.

Previously, there were no legislative documents stipulating this matter.

- There are additional regulations stipulating that a taxpayer may use electronic tax transaction account to make and send a trace request to the tax authority to correct and review information relating to tax payment; the receipt of trace requests from taxpayers and response to such requests by tax authorities shall be made via the web portal of the General Department of Taxation.

Previously, there were no legislative documents stipulating these matters.

Accordingly, the heading of Article 29 is changed into “Accessing, certifying and adjusting taxpayer’s information” to be suitable for the abovementioned amendments.

16. Clause 16 Article 1 of Circular No. 66/2019/TT-BTC:  Amending regulations on relationship between T-VAN service providers and taxpayers in Article 35 of the Circular No. 110/2015/TT-BTC. To be specific:

There are additional regulations that the taxpayer shall submit electronic tax documents to the T-VAN service provider. Within the time limit specified in Point b Clause 1 Article 36 of this Circular, the T-VAN service provider shall submit the taxpayer’s electronic tax documents to the web portal of General Department of Taxation.

Previously, there were no legislative documents stipulating these matters.

17. Clause 17 Article 1 of Circular No. 66/2019/TT-BTC:  Amending regulations on relationship between T-VAN service providers and tax authorities in Article 36 of the Circular No. 110/2015/TT-BTC. To be specific:

There are additional regulations that tax authorities shall send their notices, decisions and documents mentioned in this Circular to the information exchange system of T-VAN service providers that shall then forward them to taxpayers.

Previously, there were no legislative documents stipulating these matters.

18. Regarding forms:

a. Forms promulgated together with the Circular No. 110/2015/TT-BTC are amended as follows:

- Notice of technical errors occurring on the web portal of the General Department of Taxation - Form No. 02/TB-TDT;

- Notice of electronic tax transaction account - Form No. 03/TB-TDT;

- Notice of electronic tax payment - Form No. 05/TB-TDT;

- Application form for registration of electronic transactions with tax authority - Form No. 01/DK-TDT;

- Application form for change or addition of information about tax electronic transactions - Form No. 02/DK-TDT;

b. The “Notice of confirmation of receipt of electronic tax documents - Form No. 01/TB-TDT” and “Notice of electronic taxpayer registration - Form 06/TB-TDT” promulgated together with the Circular No. 110/2015/TT-BTC are replaced with the “Notice of receipt - Form 01-1/TB-TDT” and “Notice of acceptance/rejection - Form 01-2/TB-TDT”.

c. The following forms are added:

- Notice of adjustment of information on tax payment - Form No. 06/TB-TDT;

- Written request for certification of amount of tax paid to state budget - Form No. C1-10a/NS-TDT;

- Notice of certification of amount of tax paid to state budget - Form No. C1-10b/NS-TDT.

19. Effect

The Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance comes into force from November 05, 2019.

The General Department of Taxation shall announce the plan for implementation of the abovementioned new contents of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance on the web portal of the General Department of Taxation so that Departments of Taxation of provinces and cities can disseminate it to taxpayers./.