Circular No. 46/2024/TT-BTC amends and supplements certain provisions of Circular No. 19/2021/TT-BTC dated March 18, 2021, issued by the Minister of Finance guiding electronic transactions in the tax sector.

CIRCULAR
Amending and supplementing certain provisions of Circular No. 19/2021/TT-BTC dated March 18, 2021, guiding electronic transactions in the tax sector issued by the Minister of Finance

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Law on Identity Cards dated November 27, 2023;

Pursuant to Decree No. 125/2020/NĐ-CP dated October 19, 2020 of the Government stipulating administrative penalties for violations related to taxes and invoices;

Pursuant to Decree No. 59/2022/NĐ-CP dated September 5, 2022 of the Government stipulating identification and authentication in electronic form;

Pursuant to Decree No. 14/2023/NĐ-CP dated April 20, 2023 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总局局长的提议；

The Minister of Finance issues this Circular amending and supplementing certain provisions of Circular No. 19/2021/TT-BTC dated March 18, 2021 guiding electronic transactions in the tax sector:

Article 1. Amending and supplementing certain provisions of Circular No. 19/2021/TT-BTC dated March 18, 2021 guiding electronic transactions in the tax sector

1. Supplementing Point b.3 Clause 1 Article 10 as follows:

"1. Registering for an electronic tax transaction account with the tax authority through the Electronic Information Portal of the State Revenue General Department

b) Procedures for registering and issuing an electronic tax transaction account with the tax authority via direct electronic means through the Electronic Information Portal of the State Revenue General Department.

b.3. For individual taxpayers who have registered and activated an electronic identification account at Level 2 according to Clause 2 Article 14, Clause 2 Article 15, and Article 18 of Decree No. 59/2022/NĐ-CP dated September 5, 2022 of the Government stipulating identification and authentication in electronic form; provided that the electronic identification and authentication system and the Electronic Information Portal of the State Revenue General Department have been connected and operational, such individual taxpayers may use their electronic identification accounts instead of presenting identity cards, passports, or resident identity cards to continue the procedures for registering and issuing an electronic tax transaction account with the tax authority via electronic means according to the steps outlined in Point b.1 Clause 1 Article 10 of this Circular; activation requests for electronic transaction accounts for individual taxpayers shall be sent to the mobile number or email address registered with the tax authority."

2. Amending Point b Clause 1 Article 13 as follows:

"1. Initial tax registration dossier

b) The Electronic Information Portal of the State Revenue General Department receives, compares information, and sends a Notification of Receipt of the Electronic Tax Registration Dossier (Form No. 01-1/TB-TĐT issued together with this Circular) to the taxpayer at the latest within 15 minutes from the time of receipt of the tax registration dossier submitted by the taxpayer to the email address or mobile number registered with the tax authority, clearly stating the time and place for receiving the result."

3. Amending and supplementing Point a Clause 1 and Point b Clause 3 Article 32 as follows:

"1. The tax authority establishes and sends the Administrative Violation Notice regarding administrative penalties for tax violations by electronic means:

a) Regarding tax registration: When taxpayers commit violations concerning the deadline for tax registration; the deadline for notifying changes in tax registration information; the deadline for notifying temporary cessation of business operations; and notifying resumption of business operations before the deadline, the tax authority bases on the date of submission of the dossier recorded in Point b Clause 1 Article 8 of this Circular on the Notification of Receipt of the Tax Registration Dossier/Change in Tax Registration Information Dossier/Temporary Cessation of Business Operations Dossier/Resumption of Business Operations Dossier (Form No. 01-1/TB-TĐT issued together with this Circular) and the deadlines stipulated in the Law on Tax Administration and its implementing regulations to determine the number of days overdue and issue the Administrative Violation Notice regarding administrative penalties for tax violations and send it to the taxpayer in accordance with Clause 2 Article 5 of this Circular."

"3. The tax authority issues the Decision on Administrative Penalties for Tax Violations by electronic means:

b) After the period for explanation specified in Clause 2 Article 32 of this Circular, the tax authority bases on the tax violation acts noted in the Administrative Violation Notice and additional explanations and supporting documents provided by the taxpayer (if any) to issue the Decision on Administrative Penalties for Tax Violations and send it to the taxpayer in accordance with Clause 2 Article 5 of this Circular.

In case the tax authority does not accept the explanations and additional supporting documents provided by the taxpayer, the tax authority sends the Notification of Non-Acceptance of Explanations and Additional Supporting Documents (Form No. 01-3/TB-TĐT issued together with this Circular) and the Decision on Administrative Penalties for Tax Violations to the taxpayer in accordance with Clause 2 Article 5 of this Circular."

Article 2. Effective Date

1. This Circular takes effect from August 28, 2024.

2. In case the referenced documents in this Circular are amended, supplemented, or replaced, they shall be implemented in accordance with the new amended, supplemented, or replaced documents.

3. During the implementation process, if there are any difficulties, organizations and individuals are requested to promptly reflect them to the Ministry of Finance for study and resolution./.

Form No.: 01-3/TB-TĐT (Issued together with Circular No. .../2024/TT-BTC dated .../.../2024 of the Minister of Finance)

NOTICE

On the non-acceptance of explanations and additional supporting documents

Pursuant to the provisions of the Law on Tax Administration dated June 13, 2019;

Pursuant to the provisions of Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance guiding electronic transactions in the tax sector;

Pursuant to Circular No. .../2024/TT-BTC dated .../.../2024 of the Ministry of Finance amending and supplementing certain provisions of Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance guiding electronic transactions in the tax sector;

Pursuant to the notification received by the tax authority/personal taxpayer transferred to the tax authority> which was announced by the Electronic Information Portal of the State Revenue General Department at ... hours ... minutes on ... day ... month ... year ..., electronic transaction code ..., the tax authority announces the non-acceptance of the explanations and additional supporting documents transferred to the tax authority/personal taxpayer>, specifically as follows:

Name of dossier:...

Specific reasons for non-acceptance are as follows:

The tax authority hereby informs.

Note:

Italicized text within <> is for explanation or example only.

" " in this form refers to one of the following documents: a submission or supplementary explanatory information from the taxpayer.