How do taxpayers prepare and submit e-trực tiếp bóng đá hôm nay euro dossiers and e-state budget payment documents in Vietnam?
What are the regulations on e-transactions in taxation in Vietnam?
According to Article 8 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019, the regulations on e-transactions in taxation are as follows:
- Taxpayers, trực tiếp bóng đá hôm nay euro authorities, state management agencies, organizations, and individuals eligible to conduct e-transactions in taxation must engage in e-transactions with trực tiếp bóng đá hôm nay euro authorities in accordance with theLuật Quản trực tiếp bóng đá việt nam hôm nayế 2019 Số hiệuand laws on e-transactions.
- Taxpayers who have engaged in e-transactions in taxation are not required to use any other method of transaction.
- When receiving and returning results of trực tiếp bóng đá hôm nay euro administrative procedures to taxpayers electronically, trực tiếp bóng đá hôm nay euro authorities must confirm the completion of taxpayers' e-transactions, ensuring taxpayers' rights as stipulated in Article 16 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019.
- Taxpayers must comply with the requirements of trực tiếp bóng đá hôm nay euro authorities as stated in notices, decisions, and electronic documents in the same manner as with paper notices, decisions, and documents from trực tiếp bóng đá hôm nay euro authorities.
- Electronic documents used in e-transactions must be signed electronically in accordance with the laws on e-transactions.
- Agencies and organizations that have connected electronic information with trực tiếp bóng đá hôm nay euro authorities must use electronic documents in transactions with trực tiếp bóng đá hôm nay euro authorities; utilize electronic documents provided by trực tiếp bóng đá hôm nay euro authorities to handle administrative procedures for taxpayers without requesting paper documents from taxpayers.
- trực tiếp bóng đá hôm nay euro authorities must organize the electronic information system with the following responsibilities:
+ Guide and support taxpayers and service providers in engaging in e-transactions in taxation, banks, and related organizations in conducting e-transactions in taxation;
+ Build, manage, and operate a system for receiving and processing electronic trực tiếp bóng đá hôm nay euro data, ensuring security, safety, confidentiality, and continuity;
+ Develop systems to connect information and provide information on trực tiếp bóng đá hôm nay euro amounts paid to the state budget and information on the fulfillment of trực tiếp bóng đá hôm nay euro obligations by taxpayers to relevant agencies, organizations, and individuals electronically to handle administrative procedures for taxpayers following regulations;
+ Update, manage, and provide information on registration for the use of electronic trực tiếp bóng đá hôm nay euro transactions by taxpayers; authenticate taxpayers' e-transactions for agencies, organizations, and associations that coordinate in collecting state budget revenues for trực tiếp bóng đá hôm nay euro management and state budget revenue management;
+ Receive and return results of trực tiếp bóng đá hôm nay euro administrative procedures to taxpayers electronically;
+ If taxpayers' electronic documents have been stored in the trực tiếp bóng đá hôm nay euro authorities' database, trực tiếp bóng đá hôm nay euro authorities must use and exploit the data on the system without asking taxpayers to provide paper trực tiếp bóng đá hôm nay euro documents or paper proof of trực tiếp bóng đá hôm nay euro payment.
- The Minister of Finance shall stipulate dossiers and procedures for e-transactions in the field of trực tiếp bóng đá hôm nay euro.
How do taxpayers prepare and submit e-trực tiếp bóng đá hôm nay euro dossiers and e-state budget payment documents in Vietnam?(Image from the Internet)
How do taxpayers prepare and submit e-trực tiếp bóng đá hôm nay euro dossiers and e-state budget payment documents in Vietnam?
According to Article 4 ofCircular 19/2021/TT-BTC, taxpayers prepare and submit e-trực tiếp bóng đá hôm nay euro dossiers and e-state budget payment documents via one of the following methods:
(1) Prepare e-trực tiếp bóng đá hôm nay euro dossiers and e-state budget payment documents online on the Electronic Portal of the General Department of Taxation/authoritative state agency's online portal/through T-VAN service providers:
- Taxpayers access the electronic portal of the General Department of Taxation/authoritative state agency's online portal/the portal of T-VAN service providers; prepare e-trực tiếp bóng đá hôm nay euro dossiers and e-state budget payment documents online at the chosen electronic portal, sign electronically, and submit to the trực tiếp bóng đá hôm nay euro authorities.
- T-VAN service providers are responsible for forwarding taxpayers' e-trực tiếp bóng đá hôm nay euro dossiers and e-state budget payment documents to the electronic portal of the General Department of Taxation as stipulated in Clause 1, Point b, Article 46 ofCircular 19/2021/TT-BTC.
(2) For trực tiếp bóng đá hôm nay euro declaration dossiers, taxpayers may additionally choose to prepare trực tiếp bóng đá hôm nay euro declaration dossiers using software and support tools provided by trực tiếp bóng đá hôm nay euro authorities or taxpayers' software that meets trực tiếp bóng đá hôm nay euro authorities' data formatting standards; subsequently access the chosen electronic portal, sign electronically, and submit the electronic trực tiếp bóng đá hôm nay euro declaration dossiers to the trực tiếp bóng đá hôm nay euro authorities.
(3) For electronic trực tiếp bóng đá hôm nay euro payment through electronic payment services of banks or intermediary payment service providers, taxpayers access the information exchange portal of the bank or intermediary payment service provider and prepare state budget payment documents as instructed by the bank or intermediary payment service provider.
The bank or intermediary payment service provider must forward taxpayers' electronic trực tiếp bóng đá hôm nay euro payment information to the electronic portal of the General Department of Taxation according to Article 21 ofCircular 19/2021/TT-BTC.
What are regulations onmodernization of trực tiếp bóng đá hôm nay euro administration for carrying out e-transactions in Vietnam?
According to Article 11 of theLaw on trực tiếp bóng đá hôm nay euro Administration 2019, the modernization of trực tiếp bóng đá hôm nay euro administration for carrying out e-transactions is as follows:
- The State creates favorable conditions for organizations and individuals to engage in the development of advanced technology and technical means to apply modern trực tiếp bóng đá hôm nay euro management methods, perform e-transactions, and manage electronic taxes.
- trực tiếp bóng đá hôm nay euro authorities build an information technology system that meets the requirements of modernizing trực tiếp bóng đá hôm nay euro management, technical standards, and data formats for electronic invoices, vouchers, and trực tiếp bóng đá hôm nay euro dossiers to perform e-transactions between taxpayers and trực tiếp bóng đá hôm nay euro authorities and between trực tiếp bóng đá hôm nay euro authorities and relevant agencies, organizations, and individuals.