What are trực tiếp bóng đá k+ procedures for e-tax declaration in Vietnam?

What are trực tiếp bóng đá k+ procedures for e-tax declaration in Vietnam?

Based on Article 16 ofCircular 19/2021/TT-BTCregulating e-tax declaration as follows:

Step 1: Taxpayers prepare and submit tax declaration dossiers:

- Taxpayers declare taxes electronically (including supplemental declarations, submitting additional explained information and documents of trực tiếp bóng đá k+ tax declarations) following one of trực tiếp bóng đá k+ methods stipulated in Clause 5, Article 4 ofCircular 19/2021/TT-BTC.

- In cases where tax declaration dossiers include materials as prescribed by law that cannot be sent electronically, taxpayers submit directly to trực tiếp bóng đá k+ tax authority or send securely via postal services.

- Taxpayers who submitted tax declarations electronically but received a notice of rejection from trực tiếp bóng đá k+ tax authority, and did not resubmit trực tiếp bóng đá k+ corrected tax declarations, or resubmitted but still not accepted by trực tiếp bóng đá k+ tax authority, will be considered as not having submitted trực tiếp bóng đá k+ tax declarations.

Step 2: Tax authority receives trực tiếp bóng đá k+ taxpayer's tax declarations

- trực tiếp bóng đá k+ General Department of Taxation’s e-portal sends a notification of receipt of trực tiếp bóng đá k+ e-tax declarations to trực tiếp bóng đá k+ taxpayer as stipulated in Clause 2, Article 5 ofCircular 19/2021/TT-BTCno later than 15 minutes from trực tiếp bóng đá k+ time trực tiếp bóng đá k+ e-tax declarations are received from trực tiếp bóng đá k+ taxpayer.

- No later than 1 (one) working day from trực tiếp bóng đá k+ date stated in trực tiếp bóng đá k+ receipt notification of submission of trực tiếp bóng đá k+ e-tax declarations, trực tiếp bóng đá k+ tax authority sends a notification of acceptance/rejection of trực tiếp bóng đá k+ e-tax declarations to trực tiếp bóng đá k+ taxpayer as stipulated in Clause 2, Article 5 ofCircular 19/2021/TT-BTC.

+ If trực tiếp bóng đá k+ tax declarations are accepted, trực tiếp bóng đá k+ tax authority sends a notification of acceptance of trực tiếp bóng đá k+ e-tax declarations to trực tiếp bóng đá k+ taxpayer as stipulated in Clause 2, Article 5 of [Circular 19/2021/TT-BTC](/vb/Thong-tu-19-2021-TT-BTC-huong-dan-giao-dich-dien-tu-trong-linh-vuc-thue-7284C.html#dieu_5).
+ If trực tiếp bóng đá k+ tax declarations are not accepted, trực tiếp bóng đá k+ tax authority sends a notification of rejection of trực tiếp bóng đá k+ e-tax declarations to trực tiếp bóng đá k+ taxpayer as stipulated in Clause 2, Article 5 of [Circular 19/2021/TT-BTC](/vb/Thong-tu-19-2021-TT-BTC-huong-dan-giao-dich-dien-tu-trong-linh-vuc-thue-7284C.html#dieu_5), clearly stating trực tiếp bóng đá k+ reasons.

- For tax declarations that include accompanying documents submitted directly or sent via postal services, trực tiếp bóng đá k+ tax authority immediately compares trực tiếp bóng đá k+ paper files with trực tiếp bóng đá k+ ones received through trực tiếp bóng đá k+ General Department of Taxation's e-portal.

No later than 1 (one) working day from trực tiếp bóng đá k+ date of fully receiving trực tiếp bóng đá k+ accompanying documents as prescribed, trực tiếp bóng đá k+ tax authority sends a notification of acceptance/rejection of trực tiếp bóng đá k+ e-tax declarations as stipulated in point b, Clause 2, Article 16 ofCircular 19/2021/TT-BTCto trực tiếp bóng đá k+ taxpayer as stipulated in Clause 2, Article 5 ofCircular 19/2021/TT-BTC.

What are trực tiếp bóng đá k+ procedures for e-tax declaration in Vietnam?(Image from Internet)

How to handle e-tax declaration dossiers in Vietnam?

Based on Article 17 ofCircular 19/2021/TT-BTCon handling e-tax declaration dossiers as follows:

(1). trực tiếp bóng đá k+ General Department of Taxation's e-portalupdates trực tiếp bóng đá k+ tax declarations of trực tiếp bóng đá k+ taxpayer received electronically as prescribed by trực tiếp bóng đá k+Luật Quản trực tiếp bóng đá việtand guiding documents, into trực tiếp bóng đá k+ tax management application system of trực tiếp bóng đá k+ tax industry and trực tiếp bóng đá k+ tax authority directly managing trực tiếp bóng đá k+ taxpayer, trực tiếp bóng đá k+ tax authority managing trực tiếp bóng đá k+ revenue is responsible for processing trực tiếp bóng đá k+ taxpayer's tax declarations.

In case trực tiếp bóng đá k+ taxpayer's tax declarations are found not to be under trực tiếp bóng đá k+ jurisdiction of trực tiếp bóng đá k+ tax authority, trực tiếp bóng đá k+ tax authority sends a notification to trực tiếp bóng đá k+ taxpayer to adjust trực tiếp bóng đá k+ information in trực tiếp bóng đá k+ tax declarations.

During trực tiếp bóng đá k+ process of handling trực tiếp bóng đá k+ files, if information explanation or additional materials are required, trực tiếp bóng đá k+ tax authority sends a notification requesting explanation, additional information, or materials to trực tiếp bóng đá k+ taxpayer as stipulated in Clause 2, Article 5 ofCircular 19/2021/TT-BTC.

trực tiếp bóng đá k+ General Department of Taxation's e-portal receives explanatory documents, additional information, and materials submitted electronically by trực tiếp bóng đá k+ taxpayer as prescribed in Clause 2, Article 16 ofCircular 19/2021/TT-BTC.

(2). Results of processing tax declaration dossiers

- trực tiếp bóng đá k+ tax authority records trực tiếp bóng đá k+ tax amount payable by trực tiếp bóng đá k+ taxpayer as declared by trực tiếp bóng đá k+ taxpayer and sends a notification of acceptance of trực tiếp bóng đá k+ e-tax declarations, except in cases stipulated in point b of this clause.

- trực tiếp bóng đá k+ tax authority calculates trực tiếp bóng đá k+ tax, issues a tax payment notice, according to trực tiếp bóng đá k+ form prescribed inNghị định 126/2020/NĐ-CPand sends trực tiếp bóng đá k+ tax payment notice to trực tiếp bóng đá k+ taxpayer as stipulated in Clause 2, Article 5 ofCircular 19/2021/TT-BTC.

- For e-tax declaration dossiers for property registration fees (excluding property is house, land): after 30 days from trực tiếp bóng đá k+ date of trực tiếp bóng đá k+ tax payment notice, if trực tiếp bóng đá k+ taxpayer does not pay trực tiếp bóng đá k+ registration fees as prescribed, trực tiếp bóng đá k+ registration fee payment notice and trực tiếp bóng đá k+ related tax declaration dossiers are no longer valid and will be cancelled.

What are trực tiếp bóng đá k+ regulations onnotification of not submitting tax declarations in Vietnam?

Based on Article 19 ofCircular 19/2021/TT-BTCon trực tiếp bóng đá k+ notification of not submitting tax declarations as follows:

(1). trực tiếp bóng đá k+ tax authority sends a reminder notification to submit trực tiếp bóng đá k+ tax declarations to trực tiếp bóng đá k+ taxpayer as stipulated in Clause 2, Article 5 ofCircular 19/2021/TT-BTCwithin 5 (five) working days from trực tiếp bóng đá k+ deadline of submitting trực tiếp bóng đá k+ tax declarations or from trực tiếp bóng đá k+ deadline for extending trực tiếp bóng đá k+ submission of tax declarations, or from trực tiếp bóng đá k+ deadline of responding, supplementing documents as notified by trực tiếp bóng đá k+ tax authority and trực tiếp bóng đá k+ taxpayer has not yet submitted trực tiếp bóng đá k+ tax declarations or provided explanations, supplements as required.

(2). After 10 (ten) working days from trực tiếp bóng đá k+ deadline of submitting tax declarations or from trực tiếp bóng đá k+ deadline for extending trực tiếp bóng đá k+ submission of tax declarations or from trực tiếp bóng đá k+ deadline of responding, supplementing documents as notified by trực tiếp bóng đá k+ tax authority, if trực tiếp bóng đá k+ taxpayer has not yet submitted trực tiếp bóng đá k+ tax declarations, trực tiếp bóng đá k+ tax authority sends a second reminder notification to submit trực tiếp bóng đá k+ tax declarations to trực tiếp bóng đá k+ taxpayer as stipulated in Clause 2, Article 5 ofCircular 19/2021/TT-BTC.

Additionally, trực tiếp bóng đá k+ tax authority sends a reminder notification to submit trực tiếp bóng đá k+ tax declarations to trực tiếp bóng đá k+ taxpayer via postal services to trực tiếp bóng đá k+ registered head office address or trực tiếp bóng đá k+ registered tax notification address of trực tiếp bóng đá k+ taxpayer.

(3). After 5 (five) working days from trực tiếp bóng đá k+ time trực tiếp bóng đá k+ General Department of Taxation’s e-portal sends trực tiếp bóng đá k+ second reminder notification to submit trực tiếp bóng đá k+ tax declarations, if trực tiếp bóng đá k+ taxpayer continues not to submit trực tiếp bóng đá k+ tax declarations, trực tiếp bóng đá k+ tax authority conducts verification of trực tiếp bóng đá k+ taxpayer's operating status at trực tiếp bóng đá k+ registered address with trực tiếp bóng đá k+ business registration authority or trực tiếp bóng đá k+ tax authority to proceed according to trực tiếp bóng đá k+ tax management regulations.