Decision No. 1830/QD-BTC On the Implementation of a Pilot Program for Tax Payers to Submit Tax Declaration Forms via the Internet

 

Pursuant to …;

On piloting taxpayers submitting tax declaration forms via the Internet

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THE MINISTER OF FINANCE

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006 of the National Assembly and guiding documents for implementing the Law on Tax Administration;
Pursuant to the Electronic Transactions Law No. 51/2005/QH11 dated November 29, 2005 of the National Assembly;
Pursuant to Decree No. 26/2007/NĐ-CP dated February 15, 2007 detailing the implementation of the Law on Electronic Transactions regarding digital signatures and digital signature certification services;
Pursuant to Decree No. 27/2007/NĐ-CP dated February 23, 2007 of the Government on electronic transactions in financial activities;
Pursuant to Decree No. 64/2007/NĐ-CP dated April 10, 2007 of the Government on the application of information technology in state agency operations;
Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;
At the proposal of the Director General of the State Revenue Administration,

DECISION:

Article 1. Approves the pilot implementation of taxpayers submitting tax declaration forms via the Internet.

Article 2. Pilot implementation of taxpayers submitting tax declaration forms via the Internet shall be applied in the provinces and cities of Ho Chi Minh City, Hanoi, Da Nang, and Ba Ria-Vung Tau (including units managed by provincial and city levels and some districts and counties); the pilot period runs from August 2009 to December 2009. At the end of the pilot period, the General Department of Taxation shall report to the Ministry of Finance on the results and propose plans for expansion nationwide.

Article 3. Taxpayers participating in the pilot program of submitting tax declaration forms via the Internet must comply with the regulations issued together with this decision.

Article 4. The Director of the General Department of Taxation is tasked with issuing the Procedures for Managing Registration and Submission of Tax Declaration Forms via the Internet to ensure that administrative procedures are simplified and facilitate taxpayers while ensuring security, confidentiality, and effectiveness in tax management.

Article 5. This decision takes effect from the date of signing. The Director of the General Department of Taxation, the Director of the Department of Information Technology and Financial Statistics, the Heads of the Departments of Planning and Finance, Tax Policy, Legal Affairs, and the Head of the Office of the Ministry of Finance and units under the Tax System are responsible for implementing this decision./.

 

 

REGULATIONS

ON THE PILOT IMPLEMENTATION OF SUBMITTING TAX DECLARATION FORMS VIA THE INTERNET BY TAXPAYERS
(Issued together with Decision No. 1830/QD-BTC dated July 29, 2009 of the Minister of Finance)

I. CONDITIONS FOR SUBMITTING TAX DECLARATION FORMS VIA THE INTERNET

1. Conditions for submitting tax declaration forms via the Internet

Taxpayers who meet the following conditions may voluntarily register to submit tax declaration forms via the Internet:

1.1. Organizations and enterprises that have been assigned tax registration numbers and are currently operating.

1.2. Implement the preparation of tax declaration forms using the Tax Declaration Support Application software provided free of charge by the General Department of Taxation and regularly update to the latest version according to the guidance of the General Department of Taxation.

1.3. Have been issued a Digital Certificate by a public key certification service provider organization licensed by the Ministry of Information and Communications or a public key certification service provider organization that is in the process of obtaining a license from the Ministry of Information and Communications and approved for use during the pilot phase as stipulated in this Decision (hereinafter referred to as the public key certification service provider organization). The Digital Certificate must still be valid.

1.4. Possess the ability to access and use the Internet and have a stable email address for communication with the tax authority.

1.5. Have the obligation to submit tax declaration forms at the tax authority implementing the pilot as specified in Article 2 of this Decision.

2. Registration for use of digital signatures

Taxpayers are responsible for completing the procedure to obtain a Digital Certificate from a public key certification service provider organization and paying the relevant fees to maintain the validity of the Digital Certificate, and also fulfilling responsibilities related to the Digital Certificate as prescribed in Decree No. 26/2007/NĐ-CP dated February 15, 2007 on detailed implementation of the Law on Electronic Transactions regarding digital signatures and digital signature certification services and the regulation on certification and Digital Certificates of the public key certification service provider organization where the taxpayer applies for the Digital Certificate.

When there are changes to the Digital Certificate such as reissuing, changing the key pair, suspending validity..., the taxpayer must notify the tax authority of such changes within two working days from the date of occurrence.

II. REGISTRATION FOR SUBMITTING TAX DECLARATION FORMS VIA THE INTERNET

1. Initial registration for taxpayers submitting tax declaration forms via the Internet

Taxpayers meeting the conditions stated above in Section I.1 shall perform the following:

1.1. Prepare the registration form for submitting tax declaration forms via the Internet, including:

- The tax declaration form for registering submission of tax declaration forms via the Internet according to Form No. 01/ĐK-iHTKK attached as an appendix. The information to be declared includes:

+ Assigned tax registration number

+ Name of the taxpayer

+ Start date for submitting tax declaration forms via the Internet

+ Email address of the taxpayer

- A notarized copy of the Digital Certificate issued by the public key certification service provider organization.

1.2. Submit the registration form for submitting tax declaration forms via the Internet to the direct managing tax authority.

1.3. Within five working days from the date of receiving a valid registration form from the taxpayer, the direct managing tax authority will issue a notification about the registration for submitting tax declaration forms via the Internet to the taxpayer (Form No. 02/TB-iHTKK attached as an appendix). The notification can be sent to the taxpayer through the post office or directly at the tax authority. If the taxpayer's form is not legal or valid, the tax authority will inform the taxpayer within the aforementioned time frame.

1.4. Simultaneously, the tax authority will notify the taxpayer of their iHTKK account number (the login code for the e-government portal on the tax department's website) and the initial login password via the taxpayer's email address.

2. Registration of the iHTKK account for submitting tax declaration forms via the Internet

2.1. After receiving the acceptance notification for submitting tax declaration forms via the Internet and before submitting tax declaration forms via the Internet, the taxpayer logs into the e-government portal on the tax department's website to declare the iHTKK account for submitting tax declaration forms via the Internet (hereinafter referred to as the iHTKK account) and register the following information:

- User name;

- Password (taxpayers should change it from the initial password issued by the tax authority);

- Type of tax declaration form submitted via the Internet.

2.2. In the process of submitting tax declaration forms via the Internet, if there are changes to the information regarding the type of tax declaration form submitted online (supplementing, terminating the obligation to file tax declarations) and email address, taxpayers must log into their iHTKK account, enter their username and password to report these supplementary changes.

2.3. The iHTKK system will automatically send a Confirmation Notice of Registration for Submitting Tax Declaration Forms via the Internet through the email system to the taxpayer (Form No. 03/TB-iHTKK attached as an appendix).

3. Registering to Cease Submission of Tax Declaration Forms via the Internet

3.1. If taxpayers have reasons to cease submission of tax declaration forms via the Internet during the process of submitting such forms, they must report to their iHTKK account about the termination date and reason through the electronic portal on the Department of Taxation's website.

3.2. From the date of registering to cease submission of tax declaration forms via the Internet, taxpayers must submit tax declaration forms in paper format to the direct tax management authority via postal service or directly at the tax office.

3.3. The iHTKK system will automatically send a Confirmation Notice of Ceasing Submission of Tax Declaration Forms via the Internet through the email system to the taxpayer (Form No. 04/TB-iHTKK attached as an appendix).

III. IMPLEMENTATION OF SUBMITTING TAX DECLARATION FORMS VIA THE INTERNET

1. Submitting Tax Declaration Forms via the Internet

Taxpayers begin to submit tax declaration forms via the Internet for registered declaration forms according to the tax reporting period as notified by the tax authority, including initial submissions and replacements or supplements in case of errors.

1.1. Monthly, quarterly, or annually, taxpayers use the free tax declaration support software provided by the General Department of Taxation to declare and prepare tax declaration forms.

1.2. After completing the declaration (including approval by the taxpayer's authorized representative), taxpayers export the tax declaration form (including tax declaration forms and accompanying schedules) using the iHTKK Export function of the tax declaration support software provided free of charge by the General Department of Taxation.

1.3. Taxpayers log into their iHTKK account, enter their username and password to perform the following actions:

- Upload the exported tax declaration form using the tax declaration support software to the electronic portal on the Department of Taxation's website.

- Sign the digital signature on the tax declaration form.

- Accept sending the tax declaration form to the tax authority.

2. Receiving Confirmation Notices of Submitting Tax Declaration Forms via the Internet

2.1. Upon completion of submitting tax declaration forms via the Internet, taxpayers will receive a Confirmation Notice of Submitting Tax Declaration Forms via the Internet through their email address (Form No. 05/TB-iHTTK attached as an appendix). In cases where the taxpayer's tax declaration form is not valid, the taxpayer must re-create and resubmit the tax declaration form via the Internet. The confirmation time of submitting tax declaration forms via the Internet is determined from the moment the taxpayer resubmits the tax declaration form ensuring compliance with the provisions of the Law on Tax Administration and its implementing regulations.

2.2. The Confirmation Notice of Submitting Tax Declaration Forms via the Internet or the list of tax declaration forms submitted via the Internet stored in the taxpayer's iHTKK account serves as evidence confirming the time when the taxpayer has submitted tax declaration forms to the tax authority and is the basis for handling late submission of tax declaration forms according to the deadlines stipulated in the Law on Tax Administration and its implementing regulations.

3. Time for Submitting Tax Declaration Forms via the Internet and Confirmation Time of Submitting Tax Declaration Forms via the Internet

3.1. Taxpayers can access the electronic portal to submit tax declaration forms via the Internet 24/24 hours a day and 7/7 days a week, including holidays and public holidays.

3.2. The tax authority confirms receipt of tax declaration forms submitted via the Internet immediately after the taxpayer accepts submission of the tax declaration form via the Internet. The submission date of tax declaration forms via the Internet is counted from 00:00 to 23:59 on the same day.

4. Amending and Supplementing Tax Declaration Forms Submitted via the Internet

After submitting tax declaration forms via the Internet, if there are amendments or supplements, taxpayers must prepare amended or supplemented tax declaration forms according to the regulations using the tax declaration support software and submit them via the Internet as stipulated in Section III.1 above.

5. Searching for Tax Declaration Forms Already Submitted via the Internet

Taxpayers can access the electronic portal on the Department of Taxation's website and log into their iHTKK account to view, print, and download tax declaration forms already submitted via the Internet.

6. Handling Risks During the Process of Submitting Tax Declaration Forms via the Internet

6.1. If taxpayers encounter issues while submitting tax declaration forms via the Internet, they should immediately contact the direct tax management authority for guidance, support, and timely resolution (by phone, email, or visiting the tax office directly).

6.2. In cases where taxpayers cannot submit tax declaration forms via the Internet within the deadline due to force majeure such as network system failures, after contacting the tax authority but not receiving timely resolution, taxpayers should print out the tax declaration form on paper and submit it directly to the tax office managing them. If the failure is due to the tax authority's tax declaration form reception system or the internet service provider's network infrastructure (excluding failures related to taxpayers' computers, application software for accessing the internet...), taxpayers shall not be subject to penalties for late submission of tax declaration forms.

6.3. In cases where taxpayers have submitted tax declaration forms via the Internet but have not received the Confirmation Notice of Submitting Tax Declaration Forms via the Internet through their email address, taxpayers should immediately check their registered email address and contact the tax authority for guidance.

6.4. In cases where the Confirmation Notice of Submitting Tax Declaration Forms via the Internet sent to the taxpayer's email address contains incorrect or inaccurate information (such as the submission date, type of tax declaration form submitted...), taxpayers should contact the tax authority for guidance.

7. Support Provided by the Tax Authority to Taxpayers

7.1. Taxpayers are supported and guided by the tax authority in submitting tax declaration forms via the Internet, provided with the latest version of the free tax declaration support software, and advised through various support methods at the direct tax management authorities.

7.2 The General Department of Taxation organizes support for experts to assist taxpayers through the email system at the address [email protected].

IV. PROTECTION OF DATA OF TAXPAYERS IN SUBMITTING TAX RETURN DOCUMENTS THROUGH THE INTERNET

1. Management of accounts for submitting tax return documents through the internet of taxpayers

1.1. Taxpayers are responsible for managing their usernames and passwords to log into the iHTKK account on the electronic portal via the Electronic Information Portal of the Tax Sector. At least once every six months, taxpayers must change their passwords to ensure the security and confidentiality of information on the iHTKK system.

1.2. Taxpayers are responsible for managing digital signatures and ensuring the security, confidentiality, and accuracy of digital signatures on tax return documents submitted through the Internet.

2. Responsibilities of taxpayers regarding tax return documents

During the period of submitting tax return documents through the Internet, taxpayers are not required to submit paper tax return documents to tax authorities (except in cases of risk as specified in Section III.6 above). Taxpayers are responsible for the legality, completeness, accuracy, and honesty of the tax return documents submitted through the Internet.

V. IMPLEMENTATION PROVISIONS

1. Implementation provisions

1.1. The procedures and processes for submitting tax return documents through the Internet as stipulated in this Decision replace existing regulations and shall be effective during the pilot phase.

1.2. The Director of the General Department of Taxation is responsible for issuing specific guidelines for taxpayers to register and submit tax return documents through the Internet, and is responsible for organizing and guiding tax authorities at all levels to effectively implement the pilot submission of tax return documents through the Internet as provided in this Decision./.

 

Form No.: 01/ĐK-iHTKK

SOCIALIST REPUBLIC OF VIETNAM
Independence-Freedom-Happiness
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Application for registration of groundwater extraction works (for cases of extracting water for purposes with a scale not exceeding 10 m

Registration for Submitting Tax Return Documents Through the Internet

Respectfully submitted to: Tax Authority...

Name of taxpayer: …

Tax code: ...

After reviewing and finding that our organization meets the conditions for submitting tax return documents through the Internet, we hereby apply to the tax authority to be allowed to use the method of submitting tax return documents through the Internet, specifically as follows:

1. Requested implementation period: from the date of … month … year …

3. Relevant information about electronic transactions of our organization is as follows:

Serial number of digital certificate: …

Name of public key certification organization: …

..... ……………………………………………………………

Email address: …

We hereby commit to comply with the regulations on taxation and related tax laws when calculating, declaring, and paying taxes./.

 

TAXPAYER or
LEGAL REPRESENTATIVE OF THE TAXPAYER
Signature, full name, position, and stamp (if applicable)

 

Form No.: 02/TB-iHTKK

NOTICE

Regarding: Registration for Submitting Tax Return Documents Through the Internet

Dear: <Name of taxpayer:….>

                  <Taxpayer Identification Number:….>

                  <Address for receiving notices:…>

Based on the registration documents for submitting tax return documents through the Internet of the taxpayer.

Considering the conditions and commitments of the taxpayer.

The tax authority hereby notifies the taxpayer that the request to submit tax return documents through the Internet is accepted/rejected from the date of … month … year ….

(In case of acceptance, the following should be noted) The account for using the service of submitting tax return documents through the Internet has been sent to the taxpayer's email. We request the taxpayer to complete the relevant information according to the guidance provided by the tax authority in this email.

(In case of rejection, the following should be noted)

The tax authority does not accept the taxpayer's submission of tax return documents through the Internet. Reason: <Reason for rejection>.

For further details, please contact the tax authority at the following address:

<Name of tax authority, department that the taxpayer can contact>

Address: <house number, street...>:

Phone number:                            Email address:

The tax authority hereby informs the taxpayer to take note and act accordingly./.

 

Note: Italicized text within <> is an example. Choose either option 1 or 2 based on the result of processing the taxpayer's application to submit tax return documents through the Internet.

 

Form No.: 03/TB-iHTKK

NOTICE

Confirmation of Information Reported for Submitting Tax Return Documents Through the Internet by Taxpayers

Dear: < Name of Taxpayer >

                 < Taxpayer Identification Number>

At … Hours … Minutes … Seconds … On … The tax authority confirms the reported account information for submitting tax return documents through the Internet of the unit, including:

1. User name:

2. Initial password/ currently in use

3. New password

4. New email address

5. Type of tax return form

Name of tax return form                                                     Effective date of change

(1)

(2)

For more details, please refer to the guide at the link:

www.gdt.gov.vn/…Or call the phone number … for assistance.

"Submitting tax return documents through the Internet is a smart choice for you"

Note: This notice is automatically sent from the iHTKK online tax return receipt system of the General Department of Taxation

 

Form No.: 04/TB-iHTKK

 

NOTICE

Confirmation of Ceasing Submission of Tax Return Documents Through the Internet

Dear: < Taxpayer >

                  < Taxpayer Identification Number>

At … Hours … Minutes … Seconds … On … The tax authority has received the notification requesting to cease submission of tax return documents through the Internet of the unit, including:

From the date of cessation of submission of tax return documents through the Internet, the taxpayer must submit tax return documents in paper form via postal services or directly at the tax authority. In case of cessation of operations, the taxpayer must follow the procedures to terminate the taxpayer identification number as prescribed.

Note: This notice is automatically sent from the online tax return receipt system of the tax authority

 

Form No.: 05/TB-iHTKK

 

NOTICE

Confirmation of Submission of Tax Return Documents Through the Internet

Dear: < Taxpayer >

                 < Taxpayer Identification Number>

At … Hours … Minutes … Seconds … On … The tax authority has received the tax return documents of the unit, including:

To check the declared information above, please access the link:

www.gdt.gov.vn/…

"Submitting tax return documents through the Internet is a smart choice for you"

Note: This notice is automatically sent from the iHTKK online tax return receipt system of the General Department of Taxation