Circular No. 46/2024/TT-BTC dated July 09, 2024 on amendments to Circular No. 19/2021/TT-BTC on providing guidance on electronic transactions in taxation

CIRCULAR

Amendments to certain Articles of Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance providing guidance on electronic transactions in taxation

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

Pursuant to the Law on Identification dated November 27, 2023;

Pursuant to Decree No. 125/2020/ND-CP dated October 19, 2020 of the Government on administrative penalties for tax or invoice-related violations;

Pursuant to Decree No. 59/2022/ND-CP dated September 05, 2022 of the Government on e-authentication and e-identification;

Pursuant to the Government’s Decree No. 14/2023/ND-CP dated April 20, 2023 on functions, tasks, powers and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation (GDT);

The Minister of Finance hereby promulgates a Circular on amendments to certain Articles of Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance providing guidance on electronic transactions in taxation;

Article 1. Amendments to certain Articles of Circular No. 19/2021/TT-BTC dated March 18, 2021 of the Minister of Finance providing guidance on electronic transactions in taxation

1. Addition of point b.3 clause 1 Article 10:

“1. Apply for an e-tax transaction account with a tax authority through the GDT’s web portal

b) Procedures for applying for and issuing an e-tax transaction account by electronic means through the GDT’s web portal.

b.3. If the taxpayer (individual) has registered and activated a level 2 e-identification account according to the provisions of Clause 2, Article 14, Clause 2, Article 15 and Article 18 of Decree No. 59/2022/ND-CP dated September 5, 2022 of the Government on electronic identification and authentication, and the electronic identification and authentication system and the GDT’s web portal have been connected and operated, the individual taxpayer can use the e-identification account instead of ID card (old type) or passport/citizen ID card/ID card (new type) to continue following procedures for applying for and issuing an e-tax transaction account by electronic means according to the steps at Point b.1, Clause 1, Article 10 of this Circular; the request to activate the e-tax transaction account for the individual taxpayer is sent via the registered phone number or registered email.”

2. Amendments to Point b Clause 1 Article 13:

“1. Application for first taxpayer registration:

b) The GDT’s web portal shall receive and compare information and send a notification of receipt of e-application for taxpayer registration (Form No. 01-1/TB-TDT enclosed herewith) to the taxpayer within 15 minutes from the receipt of the application to the email address or phone number registered by the taxpayer with the tax authority. The notification shall specify time and location of returning the result.”

3. Amendments to point a Clause 1 and Point b Clause 3 Article 32:

“1. A tax authority shall issue a tax-related administrative violation report by electronic means:

a) Regarding taxpayer registration: if a taxpayer commits a violation against regulations on deadline for taxpayer registration; deadline for notifying changes to taxpayer registration information; deadline for notifying suspension of business operations; notification of business resumption ahead of schedule, the tax authority shall rely on the date of submission of the application in Point b Clause 1 Article 8 hereof written on the notification of receipt of application for taxpayer registration/application for change to taxpayer registration/application for suspension of business operations; or business resumption ahead of schedule (using Form No. 01-1/TB-TDT enclosed herewith) and the deadline specified in the Law on Tax Administration and its guidelines to determine the number of days of late submission and issue a tax-related administrative violation report to the taxpayer as prescribed in Clause 2 Article 5 hereof.”

“3. The tax authority shall issue a tax-related administrative penalty decision by electronic means:

b) After the deadline for explanation stated in Clause 2 Article 32 of this Circular, the tax authority shall rely on the tax-related administrative violation specified in the tax-related administration violation report and the written explanation for or additional information/document on mitigating factors (if any) of the taxpayer to issue a tax-related administrative penalty decision to the taxpayer as prescribed in Clause 2 Article 5 hereof.

In case of failure to accept the written explanation or additional information/document of the taxpayer, the tax authority shall send a notification of non-acceptance of e written explanation or additional information/document (Form No. 01-3/TB-TDT enclosed herewith) and a tax-related administrative penalty decision to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.”.

Article 2. Effects

1. This Circular comes into force from August 28, 2024.

2. In case the legislative documents referred to this Circular are amended or replaced, the newest document shall be applied.

3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration./.