GUIDANCE ON ELECTRONIC TRANSACTION IN THE FIELD OF TAX

The Ministry of Finance is collecting comments from the people on the draft circular guiding electronic transactions in the tax field, clearly stating that taxpayers may conduct electronic transactions in the tax field. hours of the day and 7 days a week, including weekends, holidays and New Year holidays.

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According to the draft, taxpayers can choose the following forms to conduct electronic tax transactions: Through the web portal of General Department of Taxation; via the web portal of competent state agencies connected to the web portal of General Department of Taxation.
Particularly for electronic tax payment in addition to the above-mentioned forms, taxpayers may choose electronic tax payment through electronic payment services of banks or intermediary payment service providers.
Taxpayers conducting electronic tax transactions must satisfy the following conditions: Having valid digital certificates issued by public digital signature authentication service providers or state agencies. issuing authorities, recognized by competent state agencies, except for some cases such as taxpayers being individuals who already have a tax identification number without a digital certificate. Taxpayers need to be able to access and use the Internet, have an email address, a mobile phone number (for individuals who have not been issued digital certificates) registered to use for transactions with tax office…
Taxpayers conducting electronic tax transactions with tax authorities must use digital signatures signed by digital certificates issued by public digital signature authentication service providers or state agencies. Issuing authorities and competent state agencies.
Time to electronic tax filing, electronic tax payment
According to the draft, taxpayers are allowed to conduct electronic transactions in the field of taxation 24 hours a day and 7 days a week, including weekends and holidays.
Regarding the rights and obligations of taxpayers, the draft states: When making electronic transactions with tax authorities, taxpayers can: Use electronic tax transaction accounts provided by tax authorities and state agencies. the authority to grant electronic transactions through the electronic tax transaction portal for carrying out tax administrative procedures electronically; look up, view and print all electronic documents sent to tax authorities and notices and decisions of tax authorities sent to taxpayers according to regulations; Tax agencies shall guide and assist in the process of conducting electronic transactions in the tax domain.
Taxpayers, when performing electronic transactions with tax authorities, are responsible for: Coordinating with tax authorities, relevant agencies and organizations to resolve errors or incidents arising (if any) in the process. conducting electronic transactions in the field of tax; To be responsible before the law for information of electronic transactions arising from electronic tax transaction accounts registered with tax authorities and competent state agencies (including main account and account). extra)…
The Ministry of Finance is collecting comments from the people on this draft at its web portal.

Theo KT (baochinhphu.vn)

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