Công văn 4899/TCT-CNTT

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

Implementing Decision No. 1874/QD-BTC on action plan of the Minister of Finance for implementation of Decision No. 749/QD-TTg dated June 3, 2020 of the Prime Minister approving the National Digital Transformation Program, the General Department of Taxation has developed the eTax Mobile application version 1.0 (V1.0) for use by individual taxpayers on mobile devices. The General Department of Taxation hereby declares the launch of eTax Mobile application V1.0 as follows:

1. Implemented contents

1.1. Application features

- The eTax application is launched on mobile devices (eTax Mobile) for individual taxpayers on iOS and Android platforms.

- Supported features:

+ Account management: Register accounts for electronic transaction with tax authorities; Change account information.

+ Electronic tax payment: Pay tax via connection with Banks connected to the General Department of Taxation. The General Department of Taxation shall continue to increase the number of connected Banks.

+ Search: Search payable taxes (personal income tax, financial land obligations, vehicle registration fee); Search certificates; Search documents such as: Tax declaration; Tax finalization dossiers; Tax registration; Vehicle registration. Search notice on document processing; notice on Vehicle registration processing; Search information on dependents; Search information taxpayers; Search authorized collecting banks; Search banks and tax authorities.

+ Features for taxpayers namely: Personal income tax calculation tools, Vehicle registration fee calculation tools; News; Personal setting and support.

(Details on the functions are under Appendix I attached hereto).

1.2. Professional procedures available on eTax Mobile application

- Tax officials receive and adopt professional, procedural actions on web-based eTax application. With respect to the electronic tax payment function, detailed instructions are provided under the Appendix II attached hereto.

2. Organization for implementation

2.1. Departments of Taxation reviews data standardization

- Regarding data standardization: Departments of Taxation and Sub-departments of Taxation shall standardize data in order to ensure data adequacy and accuracy when providing services in accordance with Official Dispatches guiding data standardization of the General Department of Customs, including: Official Dispatch No. 5257/TCT-KK dated November 14, 2016, Official Dispatch No. 932/TCT-KK dated March 17, 2017, Official Dispatch No. 3410/TCT-KK dated March 31, 2017, Official Dispatch No. 4289/TCT-KK dated September 20, 2017, Official Dispatch No. 5388/TCT-TNCN dated November 23, 2017, Official Dispatch No. 5859/TCT-KK dated December 21, 2017, Official Dispatch No. 2853/TCT-KK dated July 23, 2018, Official Dispatch No. 4720/TCT-KK dated October 12, 2018, Official Dispatch No. 3964/TCT-DNNCN dated October 1, 2019 of the General Department of Taxation.

- Regarding monitoring data on the Registration fee - Land Application: Departments of Taxation and Sub-departments of Taxation shall review and deal with in accordance with Official Dispatch No. 4307/TCT-TNCN dated November 5, 2018, Official Dispatch No. 734/TCT-CNTT dated February 19, 2020, Official Dispatch No. 3940/TCT-DNNCN dated September 21, 2020; review, receive, input, and process data in accordance with Official Dispatch No. 730/TCT-DNNCN dated March 5, 2019 and Official Dispatch No. 3114/TCT-DNNCN dated August 7, 2019

- Regarding non-agriculture tax data: Departments of Taxation and Sub-departments of Taxation shall review and process data in accordance with guidance under Official Dispatch No. 1746/TCT-TNCN dated May 11, 2018 and Official Dispatch No. 3804/TCT-DNNCN dated October 8, 2018.

- Regarding personal income tax finalization data: Departments of Taxation and Sub-departments of Taxation shall receive and process tax finalization dossiers in accordance with guidance under Official Dispatch No. 535/TCT-DNNCN dated March 3, 2020.

- Regarding registration/granting of electronic transaction account: grant electronic transaction accounts to individual users in accordance with guidance under Official Dispatch No. 377/TCT-DNNCN dated February 5, 2021. Inform taxpayers via the National Public Service Portal.

2.2. Inform taxpayers

- Departments of Taxation and Sub-departments of Taxation shall inform taxpayers on their website, electronic tax system, and other communication channels.

- Details:

+ Inform and introduce taxpayers to benefits of eTax application on mobile devices.

+ Encourage taxpayers to register electronic transaction accounts and provide taxpayers with the link to install the application.

2.3. Launch the application and provide support for use of the application

- The General Department of Taxation shall launch the application officially on December 15, 2021.

- Departments of Taxation and Sub-departments of Taxation shall receive request, deal with professional and technical difficulties, provide instructions to tax officials and taxpayers from the launch date.

- Departments and entities affiliated to the General Department shall assist Departments of Taxation:

+Department of Information Technology shall handle technical issues: Operate and organize assistance during and after the launch date; deal with issues for tax officials and taxpayers.

+ Tax Administration Department on small and medium enterprises and business households, individuals shall deal with issues in professional operation and data review.

+ Propagation and Taxpayer Service Department shall take charge and cooperate with Tax Administration Department on small and medium enterprises and business households, individuals and Department of Information Technology in organizing the informing task. Inform on tax-related website and mass media.

- During the implementation, Departments of Taxation shall contact via [email protected] or phone number 024.37689679 (with 2104 or 2105 as extension) to receive assistance.

For your acknowledgement and compliance./.

APPENDIX I

LIST OF FUNCTIONS AVAILABLE ON ETAX MOBILE V1.0
(Attached to Official Dispatch No. 4899/TCT-CNTT dated December 14, 2021 of the General Department of Taxation)

APPENDIX II

ELECTRONIC TAX PAYMENT PROCEDURES FOR INDIVIDUAL TAXPAYERS
(Attached to Official Dispatch No. 4899/TCT-CNTT dated December 14, 2021 of the General Department of Taxation)

1. Electronic tax payment procedures for individual taxpayers

Step 1: Taxpayer logs into the eTax Mobile application.

Step 2: Taxpayer looks up the payable and choose payment to make.

Step 3: The eTax Mobile receives the inquiry and checks:

- If there is a payable, the eTax Mobile application will display information depending on lookup parameters:

+ If the taxpayer looks up by code of document, the payable information shall include: TIN, name of taxpayer, code of document, decision number, payable amount, code of State Treasury which records the payment, code of administrative division (where the payment is made).

+ If the taxpayer looks up by TIN, the payable information shall include: TIN< name of taxpayer, detail of payable, payable amount, currency, name of account submitting to the state budget, code of sub-section, code of authority that collects the payment, code of administrative divisions, code of State Treasury which records the payment.

- If no payable is available, the eTax Mobile shall notify the taxpayer.

Step 4: Taxpayer examines information and confirms the tax payment.

The taxpayer may adjust the payable to match the lookup results, except when the taxpayer submits vehicle registration fees where the payable must match the value provided by the General Department of Taxation.

Step 5: Taxpayer chooses a clearing bank to commence the payment.

The clearing bank shall inspect debit the taxpayer’s account:

- If account balance of the taxpayer is insufficient, the clearing bank shall notify on the interface.

- If account balance of the taxpayer is sufficient, the clearing bank shall debit the account and send the payment results to the taxpayer and, within 5 minutes, send a successful state budget deposit order which bears digital signature of the bank to the taxpayer while sending proof of payment made to the state budget to the eTax Mobile.

The state budget deposit order shall use form C1-02/NS under the Decree No. 11/2020/ND-CP dated January 20, 2020 of the Government and contain contents in accordance with Circular No. 84/2016/TT-BTC dated June 17, 2016 of the Ministry of Finance.

2. Processing of payment submitted to state budget

Step 6: Clearing bank shall transfer the payable collected for state budget submission to account of State Treasury at the authorized collecting bank. If the clearing bank has transferred the deposit order to the General Department of Customs, the clearing bank shall not reimburse the payment. Resolution of issues shall conform to agreements between the General Department of Taxation and the banks.

Step 7: The clearing bank shall rely on deposit order transmitted to website of the General Department of Customs to transmit the deposit order of the taxpayer to the authorized collecting bank.

Information transmitted by the clearing bank to the authorized collecting bank must be sufficient and corresponding to information transmitted by the General Department of Taxation to the authorized collecting bank.

Step 8: The clearing bank shall print recovery documents and seal at request of the taxpayer.