How to handle when e-tax transactions cannot be carried out due to breakdown of bóng đá hôm nay trực tiếp competent state authority’s web portal in Vietnam?
What are bóng đá hôm nay trực tiếp principles for registering bóng đá hôm nay trực tiếp use of e-tax transaction methods in Vietnam?
According to Clause 3, Article 4 ofCircular 19/2021/TT-BTC, bóng đá hôm nay trực tiếp regulation on registering bóng đá hôm nay trực tiếp use of e-tax transaction methods is as follows:
- Taxpayers who transact electronically via bóng đá hôm nay trực tiếp General Department of Taxation's web portal must register to perform e-tax transactions as prescribed in Article 10 ofCircular 19/2021/TT-BTC.
- Taxpayers who transact electronically via bóng đá hôm nay trực tiếp National Public Service web portal or bóng đá hôm nay trực tiếp Ministry of Finance's e-web portal connected to bóng đá hôm nay trực tiếp General Department of Taxation's web portal must register according to bóng đá hôm nay trực tiếp system management agency's guidance.
- Taxpayers who transact electronically via another competent state authority's e-web portal connected to bóng đá hôm nay trực tiếp General Department of Taxation's web portal must register according to bóng đá hôm nay trực tiếp competent state authority's guidance.
- Taxpayers who transact electronically via a T-VAN service provider accepted by bóng đá hôm nay trực tiếp General Department of Taxation and connected to bóng đá hôm nay trực tiếp General Department of Taxation's web portal must register for e-tax transactions as prescribed in Article 42 ofCircular 19/2021/TT-BTC.
During bóng đá hôm nay trực tiếp same period, taxpayers can only choose to register and perform one of bóng đá hôm nay trực tiếp administrative tax procedures stipulated at point a, clause 1, Article 1 ofCircular 19/2021/TT-BTCvia bóng đá hôm nay trực tiếp General Department of Taxation's web portal, bóng đá hôm nay trực tiếp National Public Service web portal, bóng đá hôm nay trực tiếp Ministry of Finance's e-web portal, or a T-VAN service provider (except for cases mentioned in Article 9 ofCircular 19/2021/TT-BTC).
- Taxpayers choosing to pay e-tax through a bank's e-payment service or an intermediate payment service provider must register according to bóng đá hôm nay trực tiếp bank or service provider's instructions.
- Taxpayers who have registered for e-transactions with tax authorities must perform transactions with tax authorities within bóng đá hôm nay trực tiếp scope specified in clause 1, Article 1 ofCircular 19/2021/TT-BTCelectronically, except for cases prescribed in Article 9 ofCircular 19/2021/TT-BTC.
How to handle when e-tax transactions cannot be carried out due to breakdown of bóng đá hôm nay trực tiếp competent state authority’s web portal in Vietnam?
Based on Clause 4, Article 9 ofCircular 19/2021/TT-BTC, bóng đá hôm nay trực tiếp regulation on handling incidents when e-transactions cannot be carried out due to breakdown of bóng đá hôm nay trực tiếp competent state authority’s web portal is as follows:
- bóng đá hôm nay trực tiếp competent state authority is responsible for informing taxpayers about bóng đá hôm nay trực tiếp occurrence time of bóng đá hôm nay trực tiếp system incident, and bóng đá hôm nay trực tiếp time when bóng đá hôm nay trực tiếp system resumes operation on their web portal and e-web portal.
- Simultaneously send a notice to bóng đá hôm nay trực tiếp tax authority on bóng đá hôm nay trực tiếp working day and cooperate with bóng đá hôm nay trực tiếp General Department of Taxation for prompt support.
- Taxpayers are allowed to perform e-transactions via bóng đá hôm nay trực tiếp General Department of Taxation’s web portal to submit tax files, pay taxes electronically or choose other e-tax transaction methods specified in Clause 2, Article 4 ofCircular 19/2021/TT-BTC.
How to handle when e-tax transactions cannot be carried out due to breakdown of bóng đá hôm nay trực tiếp competent state authority’s web portal? (Image from bóng đá hôm nay trực tiếp Internet)
Vietnam: What does e-documentation in e-tax transactions include?
According to Clause 1, Article 6 ofCircular 19/2021/TT-BTC, e-documentation in e-tax transactions includes:
- e-tax records: taxpayer registration records; tax declaration records; confirmation of tax obligations; tax payment information verification; tax offset procedures, late payment, excess penalty; tax refund records; tax exemption and reduction records; exemption from late payment; non-application of late payment interest; debt tax records; debt forgiveness records including tax, late payment, penalties; tax payment extension; installment debt tax payment and other tax-related records or documents in e-form.
- e-NSNN payment documents: documents for NSNN payments as regulated inNghị định 11/2020/NĐ-CPin e-form, if paying taxes via e-tax payment services of a bank or an intermediate payment service provider, then bóng đá hôm nay trực tiếp NSNN payment document must be a bank or service provider transaction document ensuring all bóng đá hôm nay trực tiếp information on bóng đá hôm nay trực tiếp NSNN payment document template.
- Other notices, decisions, and documents of tax authorities in e-form.
- e-documents specified in this clause must be electronically signed as prescribed in Article 7 ofCircular 19/2021/TT-BTC. If an e-tax record includes attached paper documents, they must be converted to e-form in accordance withxem bóng đá trực tiếp nhà, Nghị định 165/2018/NĐ-CP.
