Vietnam: What are regulations on handling tax procedures when trực tiếp bóng đá k+ registration application system encounters technical issues from February 6, 2025?

What is trực tiếp bóng đá k+ registrationapplication system in Vietnam?

According to Clause 9, Article 3 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), the "tax registration Application System" is part of the centralized tax management application system developed, managed, and uniformly utilized by the General Department of Taxation across trực tiếp bóng đá k+ sector to carry out tax management work concerning tax registration.

What happens when trực tiếp bóng đá k+ registrationapplication system encounters technical issues? (Image from the Internet)

Vietnam: What are regulations on handling taxprocedures whenthe tax registration application system encounters technical issues?

Pursuant to Article 37 ofCircular 86/2024/TT-BTC(effective from February 6, 2025), resolving taxpayer procedures follows a contingency process as follows:

Handling taxpayer procedures according to the contingency process

1. trực tiếp bóng đá k+ authority handles trực tiếp bóng đá k+ registration procedures outlined in this Circular via a contingency process in the following situations:

a) trực tiếp bóng đá k+ registration Application System, or the National Business Registration Information System, or the National Population Database System encounters technical issues.

b) Other force majeure situations.

2. Based on the anticipated time to fix issues with trực tiếp bóng đá k+ registration Application System, the National Business Registration Information System, or the National Population Database System, the General Department of Taxation shall announce in advance the anticipated time for tax authorities to handle taxpayer procedures under the contingency process, except in cases of force majeure.

3. Handling taxpayer procedures under the contingency process shall follow a paper-based document processing procedure.

4. Within 30 days from the date of receiving notification from the General Department of Taxation that trực tiếp bóng đá k+ registration Application System has completed issue resolution, trực tiếp bóng đá k+ authority must update and supplement data and information resolved for taxpayers according to the contingency process into trực tiếp bóng đá k+ registration Application System.

As stipulated above, trực tiếp bóng đá k+ authority resolves tax registration procedures specified inxoilac tv trực tiếp bóngvia the contingency process in the following situations:

+ trực tiếp bóng đá k+ registration Application System, or the National Business Registration Information System, or the National Population Database System encounters technical issues.

+ Other force majeure situations.

Thus, when trực tiếp bóng đá k+ registration Application System encounters technical issues, trực tiếp bóng đá k+ authority handles taxpayer proceduresaccording to the contingency process.

How does trực tiếp bóng đá k+ authority handle tax registration procedures under the contingency process in Vietnam?

trực tiếp bóng đá k+ authority handles tax registration procedures under the contingency process outlined in Article 37 ofCircular 86/2024/TT-BTC(effective from February 6, 2025) as follows:

- Based on the anticipated time to resolve issues with trực tiếp bóng đá k+ registration Application System, the General Department of Taxation shall notify in advance the estimated time for trực tiếp bóng đá k+ authority to handle procedures for taxpayers under the contingency process, except in cases of force majeure.

- Procedures for taxpayers under the contingency process are carried out using paper-based document processing.

Referencing point a, clause 2, Article 6 ofCircular 86/2024/TT-BTC, the paper-based tax registration documentation is stipulated as follows:

+ For tax registration documentation submitted directly at trực tiếp bóng đá k+ authority, trực tiếp bóng đá k+ official checks trực tiếp bóng đá k+ registration documentation.

If the documentation is complete as required, trực tiếp bóng đá k+ official accepts and stamps receipt acknowledgment on trực tiếp bóng đá k+ registration documentation, noting the date, number of documents according to the list. They issue a receipt and appointment slip for results for cases where trực tiếp bóng đá k+ authority must return results to taxpayers. If the documentation is incomplete, trực tiếp bóng đá k+ official does not accept it and guides the taxpayer to complete the documentation.

+ For tax registration documentation sent via postal services, trực tiếp bóng đá k+ official stamps receipt acknowledgment, notes the receipt date on the documentation, and records it in trực tiếp bóng đá k+ authority's registry.

If the documentation is incomplete and requires explanation or additional information and documents, trực tiếp bóng đá k+ authority notifies the taxpayer using Form 01/TB-BSTT-NNT in Appendix II issued along withDecree 126/2020/ND-CPwithin 2 working days from the date of receipt.

- Within 30 days from the notification date by the General Department of Taxation that trực tiếp bóng đá k+ registration Application System has resolved its issues, trực tiếp bóng đá k+ authority must update and supplement resolved data and information for taxpayers according to the contingency process into trực tiếp bóng đá k+ registration Application System.