Circular No. 66/2019/TT-BTC amends and supplements certain provisions of Circular No. 110/2015/TT-BTC dated July 28, 2015, issued by the Ministry of Finance guiding electronic transactions in the tax sector.

MINISTRY OF FINANCE -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------
Number: 66/2019/TT-BTC	Hanoi, September 20, 2019

CIRCULAR

AMENDMENTS AND SUPPLEMENTS TO CERTAIN ARTICLES OF CIRCULAR NO. 110/2015/TT-BTC DATED JULY 28, 2015 OF THE MINISTRY OF FINANCE GUIDING ELECTRONIC TRANSACTIONS IN THE TAX FIELD

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No. 21/2012/QH12 dated November 20, 2012; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No. 71/2014/QH13 dated November 26, 2014; the Law Amending and Supplementing Certain Provisions of the Law on Tax Administration No. 106/2016/QH13 dated April 6, 2016 and guiding documents;

Pursuant to Decree No. 165/2018/NĐ-CP dated December 24, 2018 of the Government on electronic transactions in financial activities;

Pursuant to Decree No. 130/2018/NĐ-CP dated September 27, 2018 of the Government detailing the implementation of the Law on Electronic Transactions regarding digital signatures and digital signature certification services;

Pursuant to Decree No. 87/2017/NĐ-CP dated July 26, 2017 of the Government stipulating 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 promulgates this Circular amending and supplementing certain articles of Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance guiding electronic transactions in the tax field as follows:

Article 1. Amend and supplement certain Articles of Circular No.

110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance guiding electronic transactions in the tax field (Circular No. 110/2015/TT-BTC) as follows:

1. Amendment Clause 4, Clause 6, Clause 7, Article 3 as follows:

“4. Tax electronic transaction account is the name and password for logging into the General Department of Taxation's electronic information portal, issued by the tax authority to taxpayers for conducting electronic transactions in the tax field and retrieving electronic documents.

A tax electronic transaction account includes one (1) main account and up to ten (10) sub-accounts. The main account is issued by the tax authority to taxpayers after they register for electronic transactions with the tax authority in accordance with Article 15 of this Circular. Sub-accounts are registered through the main account by taxpayers to delegate permissions according to each service.

“6. An organization providing value-added services for electronic transactions in the tax field (hereinafter referred to as the T-VAN service provider) is an intermediary as provided for in the Law on Electronic Transactions and accepted by the General Department of Taxation to connect with the General Department of Taxation's electronic information portal to provide representative services (in part or in full) for taxpayers to send, receive, store, and recover electronic data messages; support the creation and processing of electronic documents; confirm the completion of electronic transactions between taxpayers and the tax authority.

2. Clause 8, Clause 9, Article 3 shall be amended to Clause 7, Clause 8.

3. Amendment Clause 3, Article 7 as follows:

"3. Electronic documents as prescribed in this Circular have the same effect as paper files, certificates, notifications, and other paper documents. An electronic document is considered an original if it is implemented using one of the methods prescribed in Article 5 of Decree No. 165/2018/NĐ-CP dated December 26, 2018 of the Government on electronic transactions in financial activities (hereinafter referred to as Decree No. 165/2018/NĐ-CP).

An electronic document may be amended in accordance with Article 8 of Decree No. 165/2018/NĐ-CP.

An electronic document can be converted to a paper document and vice versa in accordance with the Law on Electronic Transactions and Decree No. 165/2018/NĐ-CP."

4. Amend Article 8 is as follows:

"Article 8. Time for submitting electronic tax files, paying taxes electronically

1. Tax payers may conduct electronic transactions in the field of taxation 24 hours a day and 7 days a week, including holidays, public holidays, and Tet (Vietnamese New Year).

2. The confirmation time of submitting electronic tax files serves as the basis for tax authorities to calculate the submission time of tax files and handle late submission or non-submission of tax files by tax payers; or calculate the processing time of electronic tax files according to the Law on Tax Administration, guiding documents, and regulations stipulated in this Circular. The confirmation time of submitting electronic tax files is determined as follows:

a) For electronic tax registration files: it is the date recorded on the Notification of Receipt of Electronic Tax Registration File sent by the tax authority to the tax payer through the General Department of Taxation's e-Government Portal or through the service provider organization T-VAN (according to Form No. 01-1/TB-TĐT issued together with this Circular).

b) For electronic tax declaration files: it is the date recorded on the Notification of Acceptance of Electronic Tax Declaration File sent by the tax authority to the tax payer through the General Department of Taxation's e-Government Portal or through the service provider organization T-VAN (according to Form No. 01-2/TB-TĐT issued together with this Circular).

c) For electronic tax payment vouchers: it is the date recorded on the Notification of Receipt of Electronic Tax Payment Voucher sent by the tax authority to the tax payer through the General Department of Taxation's e-Government Portal or through the service provider organization T-VAN (according to Form No. 01-1/TB-TĐT issued together with this Circular).

d) For electronic tax refund files: it is the date recorded on the Notification of Acceptance of Electronic Tax Refund File sent by the tax authority to the tax payer through the General Department of Taxation's e-Government Portal or through the service provider organization T-VAN (according to Form No. 01-2/TB-TĐT issued together with this Circular).

3. The date of electronic tax payment is determined according to Clause 1, Article 3 of Circular No. 84/2016/TT-BTC dated June 17, 2016, issued by the Ministry of Finance guiding procedures for collecting and remitting state budget revenues from taxes and domestic levies (hereinafter referred to as Circular No. 84/2016/TT-BTC).

The tax authority or the service provider organization T-VAN shall be responsible for sending the Notification of Confirmation of Electronic Tax Payment (according to Form No. 05/TB-TĐT issued together with this Circular) to the tax payer no later than 15 minutes after receiving the notification from the bank confirming successful electronic tax payment or the reason for unsuccessful electronic tax payment, except in cases where electronic tax payment is made through the bank's electronic payment method as stipulated in Clause 2, Article 24 of this Circular."

5. Amend Clause 3, Article 9 is as follows:

"3. In case of errors due to the General Department of Taxation's e-Government Portal on the last day of the tax file submission period or tax payment period, then:

a) The General Department of Taxation shall be responsible for announcing the time of system failure, and the time when the system resumes operation (according to Form No. 02/TB-TĐT issued together with this Circular) on the website (www.gdt.gov.vn) and the General Department of Taxation's e-Government Portal.

b) The tax payer submits tax files and electronic tax payment vouchers on the next consecutive day following the resumption of the General Department of Taxation's e-Government Portal, except in cases where the provisions of Clause c of this point are implemented. Tax files and electronic vouchers submitted during this period are considered timely.

c) If the tax payer requests to submit paper tax files directly at the tax office or via postal services, or to make direct tax payments at the State Treasury or bank, the tax office, State Treasury, or bank shall accept and process the request according to the regulations."

6. Amend Clause 1 and Clause 3, Article 15 are as follows:

"1. The tax payer accesses the General Department of Taxation's e-Government Portal to register transactions with the tax authority through an electronic method (according to Form No. 01/ĐK-TĐT issued together with this Circular), signs electronically, and sends it to the General Department of Taxation's e-Government Portal. Only after being notified by the tax authority to accept the issuance of an electronic transaction account according to this Article or Article 32 of this Circular can the tax payer conduct electronic transactions with the tax authority as prescribed (except for initial tax registration as prescribed in Article 19 of this Circular).

The tax payer is granted a main account to fully conduct electronic transactions with the tax authority as prescribed in Clause 1, Article 1 of this Circular, except for the provisions in Clause 2 of this Article. The tax payer can use the main account to register additional sub-accounts through functions on the General Department of Taxation's e-Government Portal to conduct specific electronic tax transactions with the tax authority.

The General Department of Taxation's e-Government Portal sends a notification (according to Form No. 03/TB-TĐT issued together with this Circular) to the email address or phone number registered by the tax payer no later than 15 minutes after receiving the electronic transaction registration file from the tax payer.

In case of acceptance, the General Department of Taxation's e-Government Portal sends information about the electronic transaction account to the tax payer.

In case of rejection, the tax payer bases on the reasons for rejection provided by the tax authority in the notification (according to Form No. 03/TB-TĐT issued together with this Circular) to complete the registration information, sign electronically, and send it to the General Department of Taxation's e-Government Portal or contact the directly managing tax authority for guidance and support."

"3. For individuals with taxpayer identification numbers and using transaction authentication codes, the registration of transactions with the tax authority through an electronic method is carried out as follows:

a) In case of periodic tax obligations, the tax payer accesses the General Department of Taxation's e-Government Portal and registers transactions according to Clauses 1 and 2 of this Article.

The tax payer visits any tax office to present their identity card, passport, or citizen identification card to receive and activate the electronic tax transaction account.

b) In case of tax obligations arising each time, the tax payer registers electronic transactions each time simultaneously with the submission of the tax declaration file."

7. Amend Clause 1, Article 18 is as follows:

"1. Electronic tax registration is the act of taxpayers (excluding taxpayers who register tax together with business registration, cooperative registration, or business operation registration) submitting applications and receiving results of tax registration (except for cases where the result is a Tax Registration Certificate or Notification of Tax Code) through the electronic portal of the General Department of Taxation or service providers of T-VAN.

In the case of initial tax registration, taxpayers shall submit applications and receive results of tax registration in accordance with Article 19 of this Circular."

c) Not publishing the report on the use of capital audited at the General Shareholders' Meeting or not detailing the use of capital obtained from the public offering of securities in the annual financial report audited.” Article 19 is as follows:

"Article 19. Initial Tax Registration

1. New taxpayers or those beginning to incur obligations towards the state budget shall access the electronic portal of the General Department of Taxation to declare and submit the initial tax registration application in accordance with Circular No. 95/2016/TT-BTC dated June 28, 2016, issued by the Ministry of Finance guiding tax registration (hereinafter referred to as Circular No. 95/2016/TT-BTC).

2. The electronic portal of the General Department of Taxation shall receive, compare information, and send a Notification of Receipt of Electronic Tax Registration Application (in form 01-1/TB-TĐT issued along with this Circular) to the taxpayer at the latest 15 minutes after receiving the tax registration application from the taxpayer at the email address or phone number registered with the tax authority, notifying the time and place to collect the result, and simultaneously requesting the taxpayer to bring the paper application to the tax authority's office.

3. In cases where the tax registration application meets the conditions for issuance of a tax code as prescribed, the tax authority shall process it in accordance with Circular No. 95/2016/TT-BTC.

The taxpayer shall submit the paper version of the tax registration application at the tax authority's office indicated on the Notification of Receipt of Electronic Tax Registration Application.

The tax authority shall immediately compare the paper version of the tax registration application with the application received through the electronic portal of the General Department of Taxation. If the paper application matches the electronic tax registration application, the tax authority shall issue the tax registration result to the taxpayer. If the paper application does not match the electronic application and the information on the paper application is complete and accurate, the tax authority shall process the paper application and issue the tax registration result to the taxpayer. If the information on the paper application is incomplete or inaccurate, the tax authority shall guide the taxpayer to amend and supplement the information and resubmit another paper version of the tax registration application.

After thirty days from the date recorded on the Notification of Receipt of Electronic Tax Registration Application, if the taxpayer does not visit the tax authority or visits but does not provide a clear explanation in writing, the submitted electronic tax registration application will lose its validity.

4. In cases where the tax registration application does not meet the conditions for issuance of a tax code as prescribed, within two working days from the date recorded on the Notification of Receipt of Electronic Tax Registration Application, the tax authority shall send a Notification of Non-Acceptance of Tax Registration Application (in form 01-2/TB-TĐT issued along with this Circular) to the taxpayer through the electronic portal of the General Department of Taxation.

The taxpayer shall be responsible for submitting another electronic tax registration application through the electronic portal of the General Department of Taxation or submitting a paper version of the application at the direct management tax authority's office to replace the erroneous application previously sent to the tax authority."

9. Amend and supplement Article 20 as follows:

"Article 20. Registration of changes to tax registration information, suspension of business operations, termination of tax code effectiveness, and other tax registration procedures

1. In cases where taxpayers experience changes to their tax registration information, suspend business operations, terminate the effectiveness of their tax code, or other tax registration procedures as prescribed in Circular No. 95/2016/TT-BTC (such as applying for withholding tax code issuance, substitute payment, restoration of tax code, resumption of business operations before the stipulated period), taxpayers shall use their electronic tax transaction accounts to access the General Department of Taxation's electronic portal or through organizations providing T-VAN services, fill out corresponding forms, sign electronically, and submit them to the tax authority.

2. The General Department of Taxation's electronic portal or organizations providing T-VAN services will receive, review, and send an Electronic Tax Registration Form Acceptance Notification (Form 01-1/TB-TĐT issued together with this Circular) to taxpayers within no more than 15 minutes from the time they receive the taxpayer’s electronic form.

3. If the electronic form is complete according to regulations, the tax authority will process and deliver the result to the taxpayer at the registered email address or through organizations providing T-VAN services within the time limit specified in Circular No. 95/2016/TT-BTC.

In cases where taxpayers request the receipt of results via postal mail as a Tax Registration Certificate or Tax Code Notification, the tax authority is responsible for sending the results to the taxpayer's registered address.

4. If the electronic form is incomplete according to regulations, within two working days from the date recorded on the Electronic Tax Registration Form Acceptance Notification, the tax authority will send a Notification (Form 01-2/TB-TĐT issued together with this Circular) regarding non-acceptance of the form to the taxpayer through the General Department of Taxation's electronic portal or through organizations providing T-VAN services.

Taxpayers are responsible for submitting another electronic form through the General Department of Taxation's electronic portal or through organizations providing T-VAN services, or submitting a paper form at the direct management tax office to replace the previously submitted erroneous form."

10. Amend Article 21 as follows:

"Article 21. Changes to Information on Obligations to Submit Tax Declaration Forms

In cases where the information on obligations to submit tax declaration forms (including: type of tax, tax declaration form model, tax period, declaration period, start date, end date for submission of tax declaration forms) on the General Department of Taxation's electronic portal is incorrect or has changed, taxpayers shall use their electronic tax transaction accounts to access the General Department of Taxation's electronic portal or the organization providing T-VAN services and adjust the information. The tax authority will update the taxpayer's information on obligations to submit tax declaration forms, and simultaneously send confirmation information to the taxpayer through the General Department of Taxation's electronic portal or through organizations providing T-VAN services within two working days from the date the taxpayer adjusts the information."

11. Amended Article 22 as follows:

"Article 22. Electronic Tax Declaration

1. Taxpayers shall perform electronic tax declarations in one of the following ways:

a) Online electronic tax declaration on the General Department of Taxation's electronic portal: taxpayers access the General Department of Taxation's electronic portal; perform online tax declaration at the General Department of Taxation's electronic portal, sign electronically, and submit the electronic tax declaration form to the tax authority.

b) Electronic tax declaration using software or support tools: taxpayers prepare electronic tax declaration forms using software or support tools that meet the data format standards of the tax authority; then access the General Department of Taxation's electronic portal, sign electronically, and submit the electronic tax declaration form to the tax authority.

c) Tax declaration through organizations providing T-VAN services.

2. The General Department of Taxation's electronic portal will send an Electronic Tax Declaration Form Acceptance Notification (Form 01-1/TB-TĐT issued together with this Circular) to taxpayers within no more than 15 minutes from the time it receives the taxpayer’s electronic tax declaration form.

Within no more than one working day from the date recorded on the tax declaration form acceptance notification, the tax authority will send an Acceptance/Non-Acceptance Notification of the Electronic Tax Declaration Form (Form 01-2/TB-TĐT issued together with this Circular) to taxpayers through the General Department of Taxation's electronic portal or through organizations providing T-VAN services.

In cases where the tax authority accepts the electronic tax declaration form, the completion date of the obligation to submit the electronic tax declaration form is the date recorded on the Electronic Tax Declaration Form Acceptance Notification (Form 01-1/TB-TĐT issued together with this Circular) for the first received electronic tax declaration form through the General Department of Taxation's electronic portal or through organizations providing T-VAN services.

In cases where the tax authority does not accept the tax declaration form, the tax authority will send a Non-Acceptance Notification of the Electronic Tax Declaration Form (Form 01-2/TB-TĐT issued together with this Circular) to taxpayers through the General Department of Taxation's electronic portal, specifying the reasons.

Taxpayers are considered to have not completed the submission of tax declaration forms if, beyond the deadline for submitting tax declaration forms as stipulated in the Law on Tax Administration and its implementing regulations, taxpayers fail to resubmit the tax declaration forms or resubmit but are not accepted by the tax authority.

3. Taxpayers shall provide explanations, supplement tax declaration forms, and respond to notifications from the tax authority through electronic means via the tax authority's electronic portal or submit paper tax declaration forms at the tax office."

12. Amending and supplementing Article 26 as follows:

"Article 26. Electronic tax payment

1. The procedures for electronic tax payment shall be carried out in accordance with the provisions of Articles 6, 7, and 8 of Circular No. 84/2016/TT-BTC.

2. In cases where tax payments are made through bank electronic payment methods, the bank shall process the electronic tax payment documents according to the regulations of the bank where the taxpayer has an account and transmit information on the taxpayer's electronic tax payment documents to the tax authority via the General Department of Taxation's electronic portal."

13. Amendment Article 27 as follows:

"Article 27. Preparation and submission of electronic tax refund application files

1. The taxpayer prepares and submits the tax refund application file to the tax authority as follows:

a) In cases where the tax refund application file consists of the Application for Refund of State Budget Revenue and accompanying documents, the taxpayer shall implement one of the following two methods:

- The taxpayer uses their electronic tax transaction account to log into the General Department of Taxation's electronic portal, prepare the tax refund application file in accordance with the regulations, sign electronically, and submit it through the General Department of Taxation's electronic portal.

- The taxpayer prepares the tax refund application file in accordance with the regulations, signs electronically, and submits it through the service provider organization T-VAN: After receiving the tax refund application file, the service provider organization T-VAN is responsible for immediately sending the taxpayer's tax refund application file to the General Department of Taxation's electronic portal.

b) In cases where the taxpayer requests a refund on the tax declaration form and does not need to send the Application for Refund of State Budget Revenue, the preparation and submission of the electronic tax refund application file shall be carried out simultaneously with the preparation and submission of the electronic tax declaration file in accordance with Article 22 of this Circular.

2. Notification of receipt/acceptance of tax refund application file

a) In cases where the tax refund application file consists of the Application for Refund of State Budget Revenue and accompanying documents.

Within 15 minutes from the time of receiving the electronic tax refund application file, the General Department of Taxation's electronic portal sends the Notification of Receipt of Electronic Tax Refund Application File (Form No. 01-1/TB-TĐT issued together with this Circular) to the taxpayer.

Within three working days from the date of sending the Notification of Receipt of Electronic Tax Refund Application File, the tax authority sends the Notification of Acceptance/Non-Acceptance of Electronic Tax Refund Application File (Form No. 01-2/TB-TĐT issued together with this Circular) to the taxpayer via the General Department of Taxation's electronic portal.

b) In cases where the taxpayer requests a refund on the tax declaration form:

The General Department of Taxation's electronic portal sends the notification of receipt of the electronic tax refund application file simultaneously with the notification of receipt of the electronic tax declaration file. The issuance of the Notification of Acceptance or Non-Acceptance of the electronic tax declaration file is carried out in accordance with Article 22 of this Circular, and the issuance of the Notification of Acceptance or Non-Acceptance of the electronic tax refund application file is carried out in accordance with Point a Clause of this Article.

c) The deadline for processing the tax refund application file is calculated from the date recorded on the Notification of Acceptance of the Electronic Tax Refund Application File (Form No. 01-2/TB-TĐT issued together with this Circular)."

14. Amend Clause 1, Clause 2 and Clause 3 of Article 28 as follows:

"1. The tax authority is responsible for processing the tax refund application files of taxpayers received through electronic means in accordance with the Law on Tax Administration and guiding documents of the Law on Tax Administration, and sends the results of processing the tax refund application files of taxpayers (notifications, decisions related to the tax refund process, results of tax refund processing by the tax authority) through the General Department of Taxation's electronic portal or through the service provider organization T-VAN.

2. The taxpayer explains, supplements information, and documents related to the tax refund application file through the General Department of Taxation's electronic portal or through the service provider organization T-VAN.

3. The tax authority sends the decision on tax refund or the decision on tax refund combined with offsetting state budget revenue to the taxpayer through the General Department of Taxation's electronic portal or through the service provider organization T-VAN.

At the same time, the tax authority sends the decision on tax refund and the order to refund state budget revenue or the decision on tax refund combined with offsetting state budget revenue and the order to refund combined with offsetting state budget revenue (in cases of VAT refunds) and sends the order to refund state budget revenue or the order to refund combined with offsetting state budget revenue (in other cases) to the State Treasury by electronic means."

15. Amend Article 29 as follows:

"Article 29. Searching, confirming, and adjusting information of taxpayers

1. Searching taxpayer information:

a) The taxpayer uses their electronic tax transaction account to log into the General Department of Taxation's electronic portal to search, view, and print all information about files, documents, notifications received/sent between the tax authority and the taxpayer. Information on the General Department of Taxation's electronic portal has the same confirmation value as paper documents of the tax authority.

b) Taxpayers who do not have an electronic tax transaction account can use the transaction code provided for each transaction to search for information they have transacted with the tax authority.

2. Confirming the amount of tax paid to the state budget:

a) In cases where confirmation of the amount of tax paid to the state budget is required, the taxpayer uses their electronic tax transaction account to log into the General Department of Taxation's electronic portal or through the service provider organization T-VAN, prepares the Application for Confirmation of Tax Paid to the State Budget (Form No. C1-10a/NS-TĐT issued together with this Circular), signs electronically, and sends it to the tax authority.

b) The General Department of Taxation's electronic portal sends the Notification of Receipt of Electronic Tax File (Form No. 01-1/TB-TĐT issued together with this Circular) within 15 minutes from the time of receiving the request from the taxpayer.

The tax authority reviews and compares the information under its management and sends the notification of confirmation or non-confirmation of the amount of tax paid to the state budget (Form No. C1-10b/NS-TĐT issued together with this Circular) to the taxpayer via the General Department of Taxation's electronic portal within the time limit specified in Clause 3 of Article 18 of Circular No. 84/2016/TT-BTC."

3. Searching tax information

The taxpayer uses the electronic tax transaction account to access the General Department of Taxation's electronic portal to search for tax information.

On the 15th day of each month (or the next working day if the 15th falls on a holiday according to the Labor Code), the General Department of Taxation's electronic portal publishes the previous month's tax information. Monthly tax information includes:

a) Information on the carryover tax from the previous month (beginning balance);

b) Information on tax generated during the month (current period);

c) Information on the tax carried over to the following month (ending balance).

In case the tax information does not match the taxpayer's recorded tax data, the taxpayer shall contact the directly managing tax authority for resolution.

4. Handling errors, reviewing and adjusting tax payment information

The handling of errors, reviews, and adjustments of tax collection and payment information shall be carried out in accordance with Article 17 of Circular No. 84/2016/TT-BTC.

The taxpayer uses the electronic tax transaction account to log into the General Department of Taxation's electronic portal, prepares a Review Letter (Form C1-11/NS issued together with Circular No. 84/2016/TT-BTC), signs it electronically, and sends it to the tax authority.

The General Department of Taxation's electronic portal sends an Electronic Tax File Acceptance Notice (Form 01-1/TB-TĐT issued together with this Circular) to the taxpayer no later than 15 minutes after receiving the Review Letter from the taxpayer.

After receiving the Review Letter from the taxpayer through the General Department of Taxation's electronic portal or through the T-VAN service provider organization, the tax authority checks, compares, and issues a Notice Adjusting Tax Payment Information (Form 06/TB-TĐT issued together with this Circular) sent to the taxpayer through the General Department of Taxation's electronic portal within the time limit specified in Article 17 of Circular No. 84/2016/TT-BTC".

16. Supplement Clause 3 "e) Tax rate

"3. The taxpayer submits the electronic tax file to the T-VAN service provider organization. Within the time frame stipulated in Point b Clause 1 of Article 36 of this Circular, the T-VAN service provider organization is responsible for sending the taxpayer's electronic tax file to the General Department of Taxation's electronic portal."

17. Supplement Clause 3 Article 36

as follows:

"3. The tax authority sends notifications, decisions, and documents of the tax authority mentioned in this Circular to the information exchange system of the T-VAN service provider organization so that the T-VAN service provider organization can send them to the taxpayer."

18. Amend, supplement, and replace forms as follows:

a. Amend the forms issued together with Circular No. 110/2015/TT-BTC:

- Technical incident notice of the General Department of Taxation's electronic portal Form 02/TB-TĐT;

- Electronic tax transaction account notice Form 03/TB-TĐT;

- Confirmation of electronic tax payment notice Form 05/TB-TĐT;

- Application for registration of transactions with the tax authority via electronic means Form 01/ĐK-TĐT;

- Application for change and additional information registration of electronic tax transactions Form 02/ĐK-TĐT;

b. Repeal "Confirmation of receipt of electronic tax file notice Form 01/TB-TĐT" and "Implementation of tax registration procedures via electronic means notice Form 06/TB-TĐT" issued together with Circular No. 110/2015/TT-BTC, and replace them with "Receipt notice Form 01-1/TB-TĐT" and "Acceptance/non-acceptance notice Form 01-2/TB-TĐT".

c. Supplement forms:

- Notice of adjustment of tax payment information Form 06/TB-TĐT;

- Request for confirmation of amount paid to the State Budget Form C1-10a/NS-TĐT;

- Confirmation/non-confirmation of amount paid to the State Budget Form C1-10b/NS-TĐT.

Article 2. Effective Date

1. This Circular takes effect from November 5, 2019.

2. During implementation, if the documents referred to in this Circular are amended, supplemented, or replaced, they shall be implemented according to the new amended, supplemented, or replaced documents. In case of any difficulties, organizations and individuals are requested to promptly report to the Ministry of Finance for research and resolution./.

Place of Receipt: - Central Party Office and its Departments; - National Assembly's Office; - General Secretary's Office; - President's Office; - Ministries, agencies equivalent to ministries, and government agencies; - Supreme People's Procuracy; - Supreme People's Court; - Ministry of Justice's Legal Documents Inspection Department; - State Audit Agency; - People's Councils, People's Committees of provinces and centrally-administered cities; - Official Gazette; - Government website, Ministry of Finance website, General Department of Taxation website; - Units under the Ministry of Finance; - To be filed: VT, GDT (VT, KK).

DEPUTY MINISTER DEPUTY MINISTER Tran Xuan Ha

LIST OF FORMS

(Attached to Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance)

Serial Number	Form number	Name of form
	1. Registration for using electronic tax transactions
1	01/ĐK-TĐT	Application for registration of transactions with the tax authority via electronic means
2	02/ĐK-TĐT	Application for change and additional information registration of electronic tax transactions
	2. Electronic tax notification
3	01-1/TB-TĐT	Notification of receipt of electronic tax file
4	01-2/TB-TĐT	Notification of acceptance/non-acceptance of electronic tax file
5	02/TB-TĐT	Notification of technical incident of the General Department of Taxation's electronic portal
6	03/TB-TĐT	Notification of electronic tax transaction account
7	05/TB-TĐT	Notification of confirmation of electronic tax payment
8	06/TB-TĐT	Notification of adjustment of tax payment information
	3. Confirmation of amount paid to the State Budget
9	C1-10a/NS-TĐT	Request for confirmation of amount paid to the State Budget
10	C1-10b/NS-TĐT	Confirmation/non-confirmation of amount paid to the State Budget

Model number: 01/ĐK-TĐT (Issued together with Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance)

SOCIALIST REPUBLIC OF VIET NAM
Independence-Freedom-Happiness
-----------------

Application for registration of groundwater extraction works (for cases of extracting water for purposes with a scale not exceeding 10 m

Registration of transactions with the tax authority via electronic means

□ Organization □ Individual

Respectfully submitted to: <General Department of Taxation> ………………………………

Name of taxpayer: …

Tax code: ...

Address: …

Considering the conditions for implementing electronic transactions in the tax field, we find that there are sufficient conditions to conduct transactions with the tax authority via electronic means. We hereby register with the tax authority to use electronic tax transactions with the following information:

A. INFORMATION ON THE TAXPAYER

<In case the taxpayer uses a digital certificate>

1. The application period starts from: day... month... year...

2. Information on the digital certificate registration for electronic tax transactions:

Serial number	Name of certification organization/authority issuing/denoting digital signature	Serial number of the digital certificate	Validity period of the digital certificate		Electronic tax transaction registration procedure
			PEOPLE'S COMMITTEE OF PROVINCE (CITY)...	Until the date
					Tax registration
					Tax declaration
					Payment of Tax
					Refund of tax

3. Information on the account registration for electronic tax payment procedures:

Serial number	Total Amount:...	Account Name	Banks	Serial number of the digital certificate	Name of certification organization/authority issuing/denoting digital signature

4. Email address:

4.1. Official email address to receive all notifications during the process of conducting electronic transactions with the tax authority: …

4.2. Additional email addresses for each tax administrative procedure:

Serial number	Email address	Name of user	Electronic tax transaction registration procedure
			Tax registration
			Tax declaration
			Payment of Tax
			Refund of tax

5. Phone number: …

<In case the taxpayer uses OTP authentication code>

1. Email address:

1.1. The official email address to receive all notifications during the execution of electronic transactions with the tax authority: …

1.2. Additional email addresses for each tax administrative procedure:

Serial number	Email address	Name of user	Electronic tax transaction registration procedure
			Tax registration
			Tax declaration
			Payment of Tax
			Refund of tax

2. Mobile phone number: …

B. CONFIRMATION BY THE TAXPAYERS

We/I commit to receiving and responding to information related to electronic transactions with the tax authority; following the guidelines, notifications from the tax authority, and complying with decisions, notifications, and requests sent to the email address we have registered above and on the General Department of Tax's online portal as prescribed by law.

We/I are responsible for the legality, completeness, and accuracy of the registration information provided above.

We/I fully accept responsibility for managing and using the account in accordance with the regulations of the tax authority and the laws on taxation.

…, day…… month…… year…… TAXPAYER or LEGAL REPRESENTATIVE OF THE TAXPAYER <Digital signature of the taxpayer>

Model number: 02/ĐK-TĐT (Issued together with Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance)

SOCIALIST REPUBLIC OF VIET NAM
Independence - Freedom - Happiness
-----------------

Application for registration of groundwater extraction works (for cases of extracting water for purposes with a scale not exceeding 10 m

Registration for changes and additions to electronic tax transaction information

□ Change □ Supplement

Respectfully submitted to: <General Department of Taxation> ………………………………

I. INFORMATION OF THE TAXPAYER

1. Name of the taxpayer: …

2. Tax code: …

II. REGISTRATION INFORMATION FOR CHANGES/ADDITIONS

<In case the taxpayer uses a digital certificate>

1. Information on registering digital certificates for use in electronic tax transactions:

Serial number	Name of certification organization/authority issuing/denoting digital signature	Serial number of the digital certificate	Validity period of the digital certificate		Electronic tax transaction registration procedure
			PEOPLE'S COMMITTEE OF PROVINCE (CITY)...	Until the date
					Tax registration
					Tax declaration
					Payment of Tax
					Refund of tax

2. Information on registering accounts to perform electronic tax payment procedures:

Serial number	Total Amount:...	Account Name	Banks	Serial number of the digital certificate	Name of certification organization/authority issuing/denoting digital signature

3. Email address:

3.1. Official email address to receive all notifications during the execution of electronic transactions with the tax authority: …

3.2. Additional email addresses for each tax administrative procedure:

Serial number	Email address	Name of user	Electronic tax transaction registration procedure
			Tax registration
			Tax declaration
			Payment of Tax
			Refund of tax

4. Phone number …

<In case the taxpayer uses OTP authentication code>

1. Email address:

1.1. The official email address to receive all notifications during the execution of electronic transactions with the tax authority: …

1.2. Additional email addresses for each tax administrative procedure:

Serial number	Email address	Name of user	Electronic tax transaction registration procedure
			Tax registration
			Tax declaration
			Payment of Tax
			Refund of tax

2. Mobile phone number:…

(Taxpayer records the contents that have been changed or supplemented)

III. CONFIRMATION BY THE TAXPAYER

We/I commit to receiving and responding to information related to electronic transactions with the tax authority; following the guidelines, notifications from the tax authority, and complying with decisions, notifications, and requests sent to the email address we have registered above and on the General Department of Tax's online portal as prescribed by law.

We/I are responsible for the legality, completeness, and accuracy of the registration information provided above.

We/I fully accept responsibility for managing and using the account in accordance with the regulations of the tax authority and the laws on taxation.

…, day…… month…… year…… TAXPAYER or LEGAL REPRESENTATIVE OF THE TAXPAYER <Digital signature of the taxpayer>

		Model number: 01-1/TB-TĐT (Issued together with Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance)
MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------
No.: ……/TB-TĐT	………, day …… month …… year ……

NOTICE

Regarding the acceptance of <tax registration dossier/electronic tax declaration dossier/tax payment document/electronic tax refund dossier/electronic tax dossier>

>

Respectfully submitted to:

<Name of the taxpayer: …> <Tax code of the taxpayer:…>

<Case 1: In case of accepting the tax registration dossier (registration dossier/change of registration information dossier/temporary cessation of business dossier/restoration of tax code dossier/cessation of tax code effectiveness dossier/postponement restoration of business dossier)/electronic tax declaration dossier/tax payment document/electronic tax refund dossier/electronic tax dossier of the taxpayer, record:>

Based on the <electronic tax registration dossier/electronic tax declaration dossier/tax payment document/electronic tax refund dossier/electronic tax dossier> submitted by the taxpayer (NNT) to the tax authority at... hours... minutes on... day... month... year..., the tax authority has accepted the <electronic tax registration dossier/electronic tax declaration dossier/tax payment document/electronic tax refund dossier/electronic tax dossier> of the NNT, specifically as follows:

<In case of accepting the electronic tax registration dossier, record:>

+ Name of the dossier <……>, model <…> and attached documents.

+ Electronic transaction code: …

The electronic tax registration dossier of the taxpayer has been accepted by the tax authority at... hours... minutes on... day... month... year... The electronic tax registration dossier of the taxpayer will be further reviewed by the tax authority.

In case the dossier does not meet the requirements after review, the tax authority will issue a notification specifying the reasons for non-acceptance and instructions to complete the dossier within two working days from the date of receipt of the dossier recorded in this notification.

In case the dossier meets the requirements after review: <specify results and deadlines for returning results according to each type of dossier, location for returning the dossier (for the first-time tax registration dossier, add "When collecting the tax registration result, the taxpayer must submit the paper dossier to the tax authority")>

<In case of accepting the tax declaration/BCTC/BCAC dossier, display:>

+ Name of the declaration/Appendix: …

+ Type of declaration: …

+ Tax period: …

+ Submission or supplementary submission: …

+ Electronic transaction code: …

The electronic tax declaration dossier has been accepted by the tax authority at…… hours…… minutes on… day… month…… year…… The electronic tax declaration dossier will be further reviewed by the tax authority and a notification of acceptance or non-acceptance will be issued within one working day from the time of receipt of the electronic tax declaration dossier of the NNT.

<In case of accepting tax payment documents, display:>

+ Name of the electronic tax payment document: …

+ Reference number: ……

+ Deduction account: ………

+ Name of the State Treasury for revenue accounting: …

+ Name of the tax authority managing revenue collection: …

+ Total amount: …

+ Currency: …

+ Total amount paid to the State Budget: …

The electronic document has been accepted by the tax authority at... hours… minutes on… day… month…. year ……

<In case of accepting inquiry letters, display:>

+ Name of the electronic tax dossier: …

+ Electronic transaction code: …

The electronic inquiry letter has been accepted by the tax authority at ... hours… minutes on… day… month… year…

The tax authority will issue a notification regarding the adjustment of tax payment information, reasons for non-adjustment (in case of non-adjustment) within <number of working days as prescribed> from the date of receipt of the taxpayer's inquiry letter.

<In case of accepting tax refund dossiers, display:>

+ Name of the electronic tax refund request dossier: …

+ Electronic transaction code: …

The electronic tax refund dossier has been accepted by the tax authority at... hours… minutes on… day… month…. year…… The electronic tax refund dossier will be further reviewed by the tax authority and a notification of acceptance or non-acceptance will be issued within three working days from the time of receipt of the electronic tax refund dossier of the NNT.

<In case of accepting dossiers confirming tax payments to the budget:>

The electronic dossier <confirming tax payments to the budget> has been accepted by the tax authority at... hours... minutes on… day… month…. year ….

The tax authority will issue a confirmation or non-confirmation notification, along with reasons for non-confirmation within <three working days for tax payment confirmation requests> from the date of receipt of the taxpayer's request dossier.

<In case of accepting other types of electronic tax dossiers:>

+ Name of the electronic tax dossier: …

+ Electronic transaction code: …

The electronic tax dossier has been accepted by the tax authority at ... hours… minutes on… day… month… year The electronic tax dossier will be further reviewed by the tax authority and a result will be issued within <number of working days as prescribed> from the date of receipt of the taxpayer's request dossier.

<Case 2: In case the tax declaration electronic file/tax payment voucher electronic file/tax refund application electronic file/electronic tax file is not accepted then record:>

Based on the electronic tax declaration file/tax payment voucher electronic file/tax refund application electronic file/electronic tax file submitted by the taxpayer at...hours...minutes on...day...month...year, the tax authority notifies about not accepting the electronic tax declaration file/tax payment voucher electronic file/tax refund application electronic file/electronic tax file of the taxpayer, specifically as follows:

<In case the tax declaration file/BCTC/BCAC is not accepted then display:>

+ Name of the declaration/Appendix: …

+ Type of declaration: …

+ Tax period: …

+ Submission or supplementary submission: …

+ Electronic transaction code: …

+ Reason for non-acceptance: ...

Serial number	Error Description	Guidance for handling	Remarks
(1)	(2)	(3)	(4)
1	<error group>(<error name>) <Incorrect tax period information (Settlement period from date cannot be greater than to date)>	<Request the taxpayer to correct the settlement period from date to date and resubmit the tax declaration file according to regulations.>

<In case the tax payment file is not accepted then display:>

+ Name of the electronic tax payment document: …

+ Deduction account: ...

+ Name of the State Treasury for revenue accounting: …

+ Name of the tax authority managing revenue collection: …

+ Total amount: …

+ Currency: …

+ Total amount paid to the State budget: ...

+ Reason for non-acceptance:

Serial number	Error Description	Guidance for handling	Remarks
(1)	(2)	(3)	(4)
1	<error group>(<error name>)

<In case the inquiry letter is not accepted then display:>

+ Name of the electronic tax dossier: …

+ Electronic transaction code: …

+ Reason for non-acceptance:

Serial number	Error Description	Guidance for handling	Remarks
(1)	(2)	(3)	(4)
1	<error group>(<error name>)

<In case the tax refund application file is not accepted then display:>

+ Name of the electronic tax refund request dossier: …

+ Electronic transaction code: …

+ Reason for non-acceptance:

Serial number	Error Description	Guidance for handling	Remarks
(1)	(2)	(3)	(4)
1	<error group>(<error name>)

<In case the confirmation of tax payment to the State budget file: other files are not accepted then display:>

+ Name of the electronic tax dossier: …

+ Electronic transaction code: …

+ Reason for non-acceptance:

Serial number	Error Description	Guidance for handling	Remarks
(1)	(2)	(3)	(4)
1	<error group>(<error name>)

Request the taxpayer to adjust and resubmit the electronic tax declaration file/tax payment voucher electronic file/tax refund application electronic file/electronic tax file according to the above guidance to be recorded as fulfilling the obligation of submitting the tax file as prescribed.

In case the taxpayer needs more detailed information, please visit the link http://www.xxx.gdt.gov.vn or contact the <tax authority processing the file> for support.

The tax authority informs the taxpayer to be aware and comply with this notice./.

<Digital signature of the General Department of Taxation>

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

Choose Case 1 or 2 based on the processing result.

		Model number: 01-2/TB-TĐT (Issued together with Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance)
MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------
No.: ……/TB-TĐT	………, day …… month …… year ……

NOTICE

Regarding acceptance/non-acceptance of the electronic tax registration file/tax declaration electronic file/tax refund application electronic file/electronic tax file

>

Respectfully submitted to:

<Name of taxpayer: …> <Tax code of the taxpayer:…>

< Case 1: In case the electronic tax declaration file/tax refund application electronic file is accepted then record:>

Based on the electronic tax declaration file/tax refund application electronic file of the taxpayer (NNT) which has been announced on the e-Government Portal of the General Department of Taxation Received at...hours...minutes on...day...month...year, the tax authority announces about accepting the electronic tax declaration file/tax refund application electronic file of the taxpayer, specifically as follows:

<In case the tax declaration file/BCTC/BCAC is accepted then display:>

+ Name of the declaration/Appendix: …

+ Type of declaration: …

+ Tax period: …

+ Submission or supplementary submission: …

+ Electronic transaction code: …

The electronic tax declaration file (HSKT) of the taxpayer is accepted by the tax authority at...hours...minutes on...day...month...year The completion date of the taxpayer's submission of the HSKT is the date

<the first submission date of the HSKT step 1 being received>. <In case the tax refund application file is accepted then display:>

The electronic tax refund application file of the taxpayer is accepted by the tax authority

at...hours...minutes on...day...month...year The time frame for delivering the result of the tax refund application is six (6) working days from the date of receiving all necessary documents. In case the file requires pre-checking before refunding or additional explanations and supplementary information/documents, the Tax Authority will notify the taxpayer.

The Tax Authority will deliver the result of the tax refund application to the taxpayer through the e-Government Portal of the General Department of Taxation. The time frame for delivering the result of the tax refund application is six (6) working days from the date of receiving all necessary documents. In case the file requires pre-checking before refunding or additional explanations and supplementary information/documents, the Tax Authority will notify the taxpayer.

<Case 2: In case the electronic tax registration file/tax declaration electronic file/tax refund application electronic file/electronic tax file is not accepted then record:>

Based on the electronic tax file of the taxpayer (NNT) which has been announced on the e-Government Portal of the General Department of Taxation

received at...hours...minutes on...day...month...year, the tax authority announces about not accepting the electronic tax file of the taxpayer, specifically as follows:

<In case the electronic tax registration file (tax registration file/information change registration file/temporary business suspension registration file/tax code restoration registration file/tax code termination registration file/postponed temporary business suspension registration file) is not accepted then record:>

- Name of the file <……>, model <...> and attached documents- Electronic transaction code: … The electronic tax registration file of the taxpayer submitted to the tax authority is incomplete as required, specifically: Name of the file

Incorrect information

Request the taxpayer to adjust and complete the file to resubmit to the tax authority to replace the previously submitted incorrect file according to the above guidance. The tax authority will process the file when the taxpayer submits a complete file according to this Notice..

<In case the tax declaration file/BCTC/BCAC is not accepted then display:>

+ Reason for non-acceptance:

Serial number	<error group>(<error name>) <Incorrect tax declaration supplementary information (The taxpayer does not have a formal tax declaration for the tax period ...)>	Form number	The taxpayer does not have a formal tax declaration for the tax period … Request the taxpayer to submit a formal tax declaration before submitting a supplementary tax declaration.	Guidance for handling

Request the taxpayer to adjust and resubmit the electronic tax file according to the above guidance to be recorded as fulfilling the obligation of submitting the tax declaration as prescribed.

<In case the electronic tax refund application file is not accepted then display:>

+ Name of the electronic tax refund application file:…

+ Name of the declaration/Appendix: …

+ Type of declaration: …

+ Tax period: …

+ Submission or supplementary submission: …

+ Electronic transaction code: …

+ Electronic transaction code:…

Serial number	The taxpayer does not have a formal tax declaration for the tax period … Request the taxpayer to submit a formal tax declaration before submitting a supplementary tax declaration.	Guidance for handling	Remarks
(1)	(2)	(3)	(4)
1	<In case other electronic tax files are not accepted then display:>	Request the taxpayer to adjust and resubmit the electronic tax file according to the above guidance to be recorded as fulfilling the obligation of submitting the tax file as prescribed (except for the electronic tax registration file).

In case the taxpayer needs more detailed information, please visit the link http://www.xxx.gdt.gov.vn or contact the

<tax authority processing the file>

for support.

The tax authority informs the taxpayer to be aware and comply with this notice./.

+ Electronic transaction code:…

Serial number	The taxpayer does not have a formal tax declaration for the tax period … Request the taxpayer to submit a formal tax declaration before submitting a supplementary tax declaration.	Guidance for handling	Remarks
(1)	(2)	(3)	(4)
1	<error group>(<error name>)

Regarding technical issues of the e-Government Portal of the General Department of Taxation

+ Name of the electronic tax dossier: …

+ Electronic transaction code: …

+ Electronic transaction code:…

Serial number	The taxpayer does not have a formal tax declaration for the tax period … Request the taxpayer to submit a formal tax declaration before submitting a supplementary tax declaration.	Guidance for handling	Remarks
(1)	(2)	(3)	(4)
1	<error group>(<error name>)

Based on the provisions of Article 9 of Circular number …… dated …/…/… issued by the Ministry of Finance guiding electronic transactions in the field of taxation.

<Notice of technical issues> Due to technical issues of the e-Government Portal of the General Department of Taxation, the General Department of Taxation announces the temporary suspension of receiving electronic tax files/tax payment vouchers of taxpayers from...day...month...year. The Tax Authority is making efforts to resolve the issue as soon as possible. After resolving the issue, the Tax Authority will inform the taxpayers accordingly. to be supported.

The tax authority informs the taxpayer of this matter for their knowledge and implementation./.

<Digital signature of the General Department of Taxation>

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

Choose Case 1 or 2 based on the processing result.

		Model number: 02/TB-TĐT (Issued together with Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance)
MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------
No.: ……/TB-TĐT	………, day …… month …… year ……

NOTICE

Regarding the technical issue of the General Department of Taxation's electronic portal

Based on the provisions of Article 9 of Circular number …… dated …/…/… issued by the Ministry of Finance guiding electronic transactions in the field of taxation.

<Notice of Technical Issue>

Due to the technical issue of the General Department of Taxation's electronic portal, the General Department of Taxation hereby notifies the temporary suspension of receiving electronic tax files/tax payment documents from taxpayers starting from ... day ... month ... year ... The Tax Authority is making efforts to resolve the issue as soon as possible. After the issue has been resolved, the Tax Authority will notify the taxpayers.

In case the technical issue has been resolved

On the ... day of the ... month of ..., the Tax Authority issued Notification No. .../TB-TĐT notifying the taxpayer about the technical issue with the e-Government Portal of the General Department of Taxation. The issue has now been resolved. The taxpayer may continue to conduct electronic transactions through the e-Government Portal of the General Department of Taxation in accordance with regulations.

For further details, please visit the following link: http://www.xxx.gdt.gov.vn or contact the tax authority handling the file for direct support.

The General Department of Taxation hereby notifies the taxpayers.

<Digital signature of the General Department of Taxation>

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

		Model number: 03/TB-TĐT (Issued together with Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance)
MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------
No.: ……/TB-TĐT	………, day …… month …… year ……

NOTICE

Regarding the electronic tax transaction account

Respectfully submitted to:

<Name of the taxpayer: …> Taxpayer Identification Number: ... Address: ...

1. In the case of registering for electronic transactions with the tax authority via the e-Government Portal of the General Department of Taxation or through a service provider organization T-VAN

Based on the taxpayer's application for registration of electronic tax transactions/change and supplementation of information on electronic tax transactions/termination of electronic tax transactions via the e-Government Portal of the General Department of Taxation or through a service provider organization T-VAN

Electronic transaction code: ...;

Considering the conditions for implementation and the commitments of the taxpayer.

<1.1. In the case at...hours...minutes on...day...month...year of the taxpayer's request, it shall be recorded as follows:>

The tax authority accepts the taxpayer's request regarding the registration of electronic tax transactions/change and supplementation of information on electronic tax transactions/termination of electronic tax transactions via the e-Government Portal of the General Department of Taxation or through a service provider organization T-VAN from ... hours ... minutes ... seconds on the ... day of the ... month of ..., specifically as follows:

1.1.1. In the case of first-time registration for electronic transactions with the tax authority

If the taxpayer registers for electronic transactions with the tax authority for the first time via the e-Government Portal of the General Department of Taxation, the following information will be displayed: "account information; login link to the system".

If the taxpayer registers for electronic transactions with the tax authority for the first time via a service provider organization T-VAN, the following information will be displayed: "account information, password to access the e-Government Portal of the General Department of Taxation; login link to the system".

Note:

+ The taxpayer is responsible for immediately notifying the tax authority upon discovering or suspecting unauthorized access and use of the electronic tax service or suspecting that login information is no longer secure or lost authentication devices.

+ The taxpayer should exercise caution and limit the use of public computers and wireless networks when accessing the electronic tax system.

+ Log out of the electronic tax system when not in use.

+ Do not set browser options to save user name and password.

1.1.2. In the case where the taxpayer registers for changes and supplements of information/terminates electronic tax transactions, the accepted information will be displayed.

<1.2. In the case The electronic tax registration file of the taxpayer submitted to the tax authority is incomplete as required, specifically: of the taxpayer's request, it shall be recorded as follows:>

The tax authority does not accept the taxpayer's request regarding registration of electronic tax transactions/change and supplementation of information on electronic tax transactions/termination of electronic tax transactions of the taxpayer.

Reason: Reason for non-acceptance

<2. In the case where the tax authority sends a notification to terminate the taxpayer's electronic transactions via the e-Government Portal of the General Department of Taxation or through a service provider organization T-VAN:>

The tax authority notifies the termination of the e-Government Portal of the General Department of Taxation's processing of tax administrative procedures electronically by the taxpayer from ... hours ... minutes ... seconds on the ... day of the ... month of ...

Reason: The taxpayer is not operating at the registered address/the enterprise has been dissolved/discontinued according to the Business Registration Authority's announcement/...

For further details, please visit the following link: http://www.xxx.gdt.gov.vn or contact Name of the tax authority for direct support.

The tax authority informs the taxpayer of this matter for their knowledge and implementation./.

<Digital signature of the General Department of Taxation>

Note: Italicized text within <> is for explanation or example purposes only. Choose either case 1 or 2 based on the processing result.

		Model number: 05/TB-TĐT (Issued together with Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance)
BANK...... -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------
No.: .../TB-NH	………, day …… month …… year ……

NOTICE

Regarding confirmation of electronic tax payment

Respectfully submitted to:

<Name of the taxpayer: …> Taxpayer Identification Number: ...

On ...hours ...minutes ...seconds, the ...day of the ...month of the ...year,the Bank ...announces the status of the electronic tax payment procedure of the taxpayer, specifically as follows:

Serial number	Content	- The book value of the security is determined according to the Accounting System of the State Bank and the guidance document of the State Bank on the accounting treatment of foreign securities investment operations.
1	Reference number
2	Document code
3	Document number
4	Debit account
5	Paid to KBNN
6	Date sent GNT
7	Date of electronic tax payment
8	Total amount
9	Currency type
10	Total amount paid to the State Budget
11	Status
12	Reason In the case of failure

To check the above electronic tax payment information, please visit the following link: Link.

Digital signature of the Bank

		Model number: 06/TB-TĐT (Issued together with Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance)
MINISTRY OF FINANCE GENERAL DEPARTMENT OF TAXATION -------	SOCIALIST REPUBLIC OF VIET NAM Independence - Freedom - Happiness ----------------
No.: ……/TB-TĐT	………, day …… month …… year ……

NOTICE

Regarding adjustment of tax payment information

Respectfully submitted to:

<Name of the taxpayer: …> Taxpayer Identification Number: ...

Based on the revenue receipt of the State Budget of Name of the taxpayer, Taxpayer Identification Number;

Based on the inquiry letter with electronic transaction code...sent to the tax authority at ...hours...minutes on the...day of the...month of the...year by the taxpayer;

(1) The Tax Department/Branch Tax Department Name of the tax authority confirms the adjustment of the revenue receipt information of the State Budget of Name of the taxpayer, Taxpayer Identification Number as follows:

Declaration form number	Reference number	Currency type	Revenue account	Name of the budgetary unit	Name of the tax authority managing revenue collection	Information on the State Budget payment			Amount
						Declaration number/decision number/notification number	Tax period/decision date/notification date	Payment content

or: (2) The tax authority does not adjust the revenue receipt information of the State Budget according to the taxpayer's request due to <reason>.

For further detailed information, please visit the following link http://www.xxx.gdt.gov.vn or contact <name of the tax authority> for support.

The tax authority informs the taxpayer to be aware and comply with this notice./.

<Digital signature of the General Department of Taxation>

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

Choose Case 1 or 2 based on the processing result.

Form No. C1-10a/NS-TĐT (Issued together with Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance)

TAX AUTHORITY/INDIVIDUAL REQUESTING ...

No.: …

Date ... month ... year ...

APPLICATION FOR CONFIRMATION OF TAX PAID TO THE STATE BUDGET

Respectfully submitted to: ... (Name of the tax authority)

Name of the taxpayer: ... Taxpayer Identification Number ...

Request the tax authority to confirm the amount paid into the State Budget of:

Name of the taxpayer

Taxpayer Identification Number: ... And its affiliated units:

Information requested for confirmation:

+ Taxpayer Identification Number: ... And its affiliated units:

+ Taxpayer Identification Number: ... And its affiliated units:

……

1. Time of payment into the State Budget (calendar year): From the .../.../... to the .../.../...:

2. Type of tax (The taxpayer selects one of the two cases):

+ All types of taxes

+ One or more types of taxes: <Tax type 1 <Sub-item>; Tax type 2 <Sub-item>; ...>

3. Tax payment document

Name of the taxpayer

Serial number	Tax code	Date of document	Document number	Content of State Budget payment	Revenue collection management authority	Amount	Currency type	(Details by currency)	Remarks
Kien Giang Head of the authority/person requesting

Person filing (Sign and write full name)

Form No. C1-10b/NS-TĐT (Signature and stamp)

TAX AUTHORITY CONFIRMATION ... (Issued together with Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance)

CERTIFICATE OF CONFIRMATION/NOT CONFIRMATION OF TAX PAID TO THE STATE BUDGET

No.: …

Date ... month ... year ...

Name of the taxpayer ... Taxpayer Identification Number ...

Respectfully submitted to: <Taxpayer Name>……… <Tax Code> …

BASED ON THE APPLICATION FOR CONFIRMATION OF TAX AMOUNTS PAID TO THE STATE BUDGET NUMBER...... DATED ......../........../......... SUBMITTED BY THE TAXPAYER TO THE TAX AUTHORITY;

BASED ON THE DATA ON THE TAX AMOUNTS ALREADY PAID TO THE STATE BUDGET OF THE TAXPAYER MONITORED THROUGH THE APPLICATION OF THE TAX AUTHORITY, WHERE THE REQUEST FOR CONFIRMATION IS ACCEPTED THE TAX AUTHORITY SHALL CONFIRM THE AMOUNT OF TAX PAID INTO THE STATE BUDGET FROM THE DATE ......../........../......... TO THE DATE ......../........../......... OF THE TAXPAYER........, TAX IDENTIFICATION NUMBER ........ AND ITS AFFILIATES (IF ANY), SPECIFICALLY AS FOLLOWS: 1. CONFIRMATION BY TYPE OF TAX

(DETAILS BY EACH TAX IDENTIFICATION NUMBER, TYPE OF TAX, TYPE OF CURRENCY)

Serial number	Tax code	Date of document	Type of tax	Revenue collection management authority		Amount	Currency type	(Details by currency)	Remarks
				Chapter	Sub-item
Kien Giang 2. DETAILED CONFIRMATION BY TAX PAYMENT DOCUMENTS

TAX IDENTIFICATION NUMBER

Serial number	Tax Code	Date of document	Document number	Content of State Budget payment	Declaration form number	Revenue collection management authority		Amount	Currency type	(Details by currency)	Remarks
						Chapter	Sub-item
Kien Giang Head of the authority/person requesting

WHERE THE REQUEST FOR CONFIRMATION IS NOT ACCEPTED: THE TAX AUTHORITY WILL NOT CONFIRM THE REQUEST OF THE TAXPAYER.

REASON FOR NON-CONFIRMATION: .......

THE TAXPAYER IS ADVISED TO CONTACT THE TAX COLLECTING AUTHORITY FOR REVIEW AND VERIFICATION.

IN CASE OF ANY ISSUES, THE TAXPAYER SHOULD CONTACT THE TAX COLLECTING AUTHORITY FOR DIRECT SUPPORT./.

	TAX AUTHORITY...
	PERSON VERIFYING (Signature, full name)	HEAD (Signature, stamp)