đá bóng trực tiếpVietnam: What does an application for first taxpayer registration in e-transactions include?
Vietnam: What does anapplication for first taxpayer registration in e-transactions include?
Based on Clause 1, Article 13 ofCircular 19/2021/TT-BTC(amended by Clause 2, Article 1 ofCircular 46/2024/TT-BTC), the application for first taxpayer registration in e-transactions is stipulated as follows:
- Newly established taxpayers or those who begin to incur obligations to the state budget shall prepare and submit an application for first taxpayer registration as prescribed inđá bóng trực tiếp tư 105/2020/TT-BTC, dated December 03, 2020, issued by the Minister of Finance, guiding taxpayer registration (hereinafter referred to asđá bóng trực tiếp tư 105/2020/TT-BTC) electronically to the đá bóng trực tiếp authorities as stipulated in point a, clause 5, Article 4 ofCircular 19/2021/TT-BTC.
- The e-portal of the General Department of Taxation receives, cross-checks information and sends an e-taxpayer registration receipt notification (according to form No. 01-1/TB-TDT (Download) issued withtrực tiếp bóng đá euro hôm) to the taxpayer no later than 15 minutes from receipt of the taxpayer registration file to the taxpayer's registered email address or phone number, indicating the time and place of result issuance.
- If the taxpayer registration file meets the requirements for đá bóng trực tiếp code issuance, the đá bóng trực tiếp authorities proceed according to the provisions ofđá bóng trực tiếp tư 105/2020/TT-BTC.
- If the taxpayer registration file does not meet the requirements for đá bóng trực tiếp code issuance, within 02 (two) working days from the date of receipt on the e-taxpayer registration receipt notification, the đá bóng trực tiếp authority sends a notification of rejection of the taxpayer registration file (according to form No. 01-2/TB-TDT (Download) issued withtrực tiếp bóng đá euro hôm) to the taxpayer through the e-portal of the General Department of Taxation.
Taxpayers are responsible for sending another e-taxpayer registration through the e-portal of the General Department of Taxation to replace the erroneous file previously submitted.
Vietnam: What does an application for first taxpayer registration in e-transactions include?(Image from Internet)
How to determine the submission time of the e-taxpayer registration in Vietnam?
Based on Clause 1, Article 8 ofCircular 19/2021/TT-BTC, it is stipulated as follows:
Method to determine the submission time of e-đá bóng trực tiếp files, e-đá bóng trực tiếp payment by taxpayers, and the time the đá bóng trực tiếp authorities send notifications, decisions, documents to taxpayers
1. Submission time of e-đá bóng trực tiếp files, e-đá bóng trực tiếp payment
a) Taxpayers can perform e-đá bóng trực tiếp transactions 24 hours a day (from 00:00:00 hours to 23:59:59 hours) and 7 days a week, including holidays, and Tet. The submission time of the đá bóng trực tiếp file is determined to be on the same day if the file is successfully signed and sent within the period from 00:00:00 hours to 23:59:59 hours of the day.
b) The time of confirmation of the e-đá bóng trực tiếp file submission is determined as follows:
b.1) For e-taxpayer registrations: it is the day the đá bóng trực tiếp authority's system receives the file and is recorded on the e-taxpayer registration receipt notification sent to the taxpayer (according to form No. 01-1/TB-TDT issued with this Circular).
b.2) For đá bóng trực tiếp declaration files (except for the đá bóng trực tiếp declaration files in cases where the đá bóng trực tiếp administration agency calculates the đá bóng trực tiếp, issues a đá bóng trực tiếp payment notice as prescribed in Article 13 of Decree No. 126/2020/ND-CP): it is the day the đá bóng trực tiếp authority's system receives the file and is recorded on the e-đá bóng trực tiếp declaration receipt notification sent to the taxpayer (according to form No. 01-1/TB-TDT issued with this Circular) if the đá bóng trực tiếp declaration file is accepted by the đá bóng trực tiếp authority in the e-đá bóng trực tiếp declaration acceptance notification sent to the taxpayer (according to form No. 01-2/TB-TDT issued with this Circular).
For đá bóng trực tiếp declaration files with accompanying documents submitted directly or sent by post: the confirmation time for submitting the đá bóng trực tiếp declaration file is calculated according to the day the taxpayer completes the full submission of the file as required.
b.3) For other files not mentioned in points b.1, b.2 above: it is the day the đá bóng trực tiếp authority's system receives the file and is recorded on the e-file acceptance notification sent to the taxpayer (according to form No. 01-2/TB-TDT issued with this Circular).
b.4) The confirmation time for submitting e-đá bóng trực tiếp files mentioned in this clause is the basis for the đá bóng trực tiếp authority to determine the đá bóng trực tiếp file submission time; calculate the late submission time of the đá bóng trực tiếp file, or calculate the time to process the đá bóng trực tiếp file according to the provisions of the đá bóng trực tiếp Management Law, implementation guidelines, and the regulations in this Circular.
c) The date of e-đá bóng trực tiếp payment is determined as stipulated in Clause 1, Article 58 of the đá bóng trực tiếp Management Law.
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Thus,the submission time of the e-taxpayer registration is determined as the day the đá bóng trực tiếp authority's system receives the file and is recorded on the e-taxpayer registration receipt notification sent to the taxpayer.
When does the đá bóng trực tiếp authority send the confirmation notification of the e-taxpayer registration in Vietnam?
Based on Clause 2, Article 8 ofCircular 19/2021/TT-BTC, the đá bóng trực tiếp authority sends the confirmation notification of the e-taxpayer registration as follows:
- The time the đá bóng trực tiếp authority sends notifications, decisions, documents to the taxpayer is determined to be on the same day if the file is successfully signed and sent within the period from 00:00:00 hours to 23:59:59 hours of the day.
