Vietnam: Shall a physical dossier be submitted by post when there is an error of vtv5 trực tiếp bóng đá hôm nay technical infrastructure system by vtv5 trực tiếp bóng đá hôm nay deadline?

Vietnam: Shall a physical dossier be submitted by post when there is an error of vtv5 trực tiếp bóng đá hôm nay technical infrastructure system by vtv5 trực tiếp bóng đá hôm nay deadline?

Pursuant to Clause 1, Article 9 ofCircular 19/2021/TT-BTC, vtv5 trực tiếp bóng đá hôm nay regulations are as follows:

Handling issues during e-tax transactions

1. In vtv5 trực tiếp bóng đá hôm nay event that e-transactions cannot be performed due to errors in vtv5 trực tiếp bóng đá hôm nay taxpayer's technical infrastructure, vtv5 trực tiếp bóng đá hôm nay taxpayer must rectify vtv5 trực tiếp bóng đá hôm nay issue themselves.

If vtv5 trực tiếp bóng đá hôm nay tax dossier submission deadline is due and vtv5 trực tiếp bóng đá hôm nay taxpayer's technical infrastructure system has not been rectified, vtv5 trực tiếp bóng đá hôm nay taxpayer may transact with vtv5 trực tiếp bóng đá hôm nay tax authority via vtv5 trực tiếp bóng đá hôm nay method of submitting paper documents directly at vtv5 trực tiếp bóng đá hôm nay tax authority or through postal mail, and pay taxes directly at banks or State Treasury (KBNN) as stipulated in Decree No. 11/2020/ND-CP and vtv5 trực tiếp bóng đá hôm nay implementing documents.

2. If e-transactions cannot be performed due to errors in vtv5 trực tiếp bóng đá hôm nay technical infrastructure of banks or intermediary payment service providers, vtv5 trực tiếp bóng đá hôm nay bank or intermediary payment service provider must inform vtv5 trực tiếp bóng đá hôm nay taxpayer and coordinate with vtv5 trực tiếp bóng đá hôm nay General Department of Taxation to receive prompt support and quickly resolve vtv5 trực tiếp bóng đá hôm nay issue; taxpayers are entitled to pay through another bank/intermediary payment service provider or directly at banks/KBNN as stipulated in Decree No. 11/2020/ND-CP and vtv5 trực tiếp bóng đá hôm nay implementing documents.

If errors in vtv5 trực tiếp bóng đá hôm nay infrastructure of a bank or intermediary payment service provider cause discrepancies in vtv5 trực tiếp bóng đá hôm nay taxpayer's National State Budget (NSNN) payment documents (such as vtv5 trực tiếp bóng đá hôm nay payment date, tax amount, vtv5 trực tiếp bóng đá hôm nay taxpayer's tax code, tax payment account, KBNN account, tax authority information, information recorded by vtv5 trực tiếp bóng đá hôm nay bank) or if vtv5 trực tiếp bóng đá hôm nay bank or intermediary payment service provider transfers funds to NSNN not in accordance with vtv5 trực tiếp bóng đá hôm nay legal deadlines affecting taxpayers' rights, actions must be taken as regulated in Article 27 of vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration, Article 30 of Decree No. 126/2020/ND-CP, and guiding documents of vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration.

Therefore, there are currently many methods available should online systems be faulty. Specifically, if vtv5 trực tiếp bóng đá hôm nay tax dossier submission deadline is due and vtv5 trực tiếp bóng đá hôm nay taxpayer's technical infrastructure issues have not been rectified, taxpayers can transact with tax authorities by submitting paper documents directly at vtv5 trực tiếp bóng đá hôm nay tax office or via postal services, and pay taxes directly at banks or KBNN according to vtv5 trực tiếp bóng đá hôm nay aforementioned regulations.

Vietnam: Shall a physical dossier be submitted by post when there is an error of vtv5 trực tiếp bóng đá hôm nay technical infrastructure system by vtv5 trực tiếp bóng đá hôm nay deadline?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)

Is an overpaid fine considered an e-document in e-tax transactions in Vietnam?

According to Point a, Clause 1, Article 6 ofCircular 19/2021/TT-BTC, which guides e-transactions in vtv5 trực tiếp bóng đá hôm nay field of taxation issued by vtv5 trực tiếp bóng đá hôm nay Minister of Finance, vtv5 trực tiếp bóng đá hôm nay regulation is as follows:

e-documents in e-tax transactions

1. e-documents include:

a) e-tax dossiers: taxpayer registration dossiers; tax declaration dossiers; confirmations of tax obligations; review of tax payment information; procedures for offsetting tax, late payment charges, overpaid fines; tax refund dossiers; tax reduction or exemption dossiers; exemption from late payment charges; non-calculation of late payment charges; debt tax warehousing dossiers; dossiers for tax debt write-offs, late payment charges, fines; tax payment extensions; installment of tax debt payment, and other tax dossiers and documents in e-form as stipulated by vtv5 trực tiếp bóng đá hôm nay Law on Tax Administration and related guiding documents.

b) e-NSNN payment documents: NSNN payment documents as prescribed in Decree No. 11/2020/ND-CP dated January 20, 2020, by vtv5 trực tiếp bóng đá hôm nay Government of Vietnam regarding administrative procedures in vtv5 trực tiếp bóng đá hôm nay field of State Treasury (hereinafter referred to as Decree No. 11/2020/ND-CP) in e-form. In cases where tax payments are made electronically through a bank or intermediary payment service provider, vtv5 trực tiếp bóng đá hôm nay NSNN payment document must be vtv5 trực tiếp bóng đá hôm nay transaction document of vtv5 trực tiếp bóng đá hôm nay bank or intermediary payment service provider ensuring all required information on vtv5 trực tiếp bóng đá hôm nay NSNN payment document form is included.

c) Notices, decisions, and other documents from tax authorities in e-form.

d) vtv5 trực tiếp bóng đá hôm nay e-documents referred to in this clause must be electronically signed as prescribed in Article 7 of this Circular. In cases where e-tax dossiers include accompanying paper documents, they must be converted into e-form as regulated by vtv5 trực tiếp bóng đá hôm nay Law on e-Transactions and Decree No. 165/2018/ND-CP dated December 24, 2018, by vtv5 trực tiếp bóng đá hôm nay Government of Vietnam on e-transactions in financial activities (hereinafter referred to as Decree No. 165/2018/ND-CP).

Thus, we can see that e-documents include e-tax dossiers: taxpayer registration dossiers; tax declaration dossiers; confirmation of tax obligations; review of tax payment information; procedures for offsetting overpaid fines and other types...

Therefore, overpaid fines are still considered e-documents under vtv5 trực tiếp bóng đá hôm nay regulations.

What are regulations on registration for using digital certificates and mobile phone numbers to conduct e-transactions in vtv5 trực tiếp bóng đá hôm nay field of taxation in Vietnam?

Pursuant to Clause 2, Article 7 ofCircular 19/2021/TT-BTC, vtv5 trực tiếp bóng đá hôm nay regulations on registration for using digital certificates and mobile phone numbers to conduct e-transactions in vtv5 trực tiếp bóng đá hôm nay field of taxation are as follows:

- Taxpayers are required to register one or more digital certificates to conduct e-tax transactions and can use multiple digital certificates for a single tax administrative procedure.

- Before using digital certificates for e-tax transactions, taxpayers must register their digital certificates with vtv5 trực tiếp bóng đá hôm nay tax authority.

- Individuals specified in Point a, Clause 1 of this Article are required to register a unique mobile phone number to receive authentication codes for each e-transaction via “text message” with vtv5 trực tiếp bóng đá hôm nay tax authority.

- Taxpayers as specified in Point b, Clause 1 of this Article must register a unique mobile phone number of an individual or an individual as vtv5 trực tiếp bóng đá hôm nay legal representative of vtv5 trực tiếp bóng đá hôm nay organization to receive authentication codes via “text message” when submitting vtv5 trực tiếp bóng đá hôm nay first e-taxpayer registration dossier to vtv5 trực tiếp bóng đá hôm nay tax authority.