On July 9, 2024, the Ministry of Finance issued Circular No. 46/2024/TT-BTC amending and supplementing several articles of Circular No. 19/2021/TT-BTC dated March 18, 2021, guiding electronic transactions in the tax sector. Circular 46 supplements Point b.3, Clause 1, Article 10; amend Point b Clause 1 Article 13; amend and supplement Point a Clause 1, and Point b Clause 3 Article 32. The Circular takes effect from August 28, 2024.
Photo: QM.
Specifically, Circular 46 supplements Point b.3, Clause 1, Article 10 as follows:
"1. Register for an electronic tax transaction account with the tax authority through the Electronic Information Portal of the General Department of Taxation.
b) Procedures for registering and granting electronic tax transaction accounts with tax authorities electronically directly through the Electronic Information Portal of the General Department of Taxation.
b.3. For taxpayers who are individuals who have registered and activated a level 2 electronic identification account according to the provisions of 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 regulations on electronic identification and authentication; At the same time, the electronic identification and authentication system and the Electronic Information Portal of the General Department of Taxation have been connected and operated, individual taxpayers can use electronic identification accounts to replace presentation of ID card or passport/citizen identification card/identification card to continue carrying out registration procedures and granting electronic tax transaction accounts with tax authorities electronically according to the work steps at Point b.1, Clause 1, Article 10 of this Circular; Requests to activate electronic transaction accounts for individual taxpayers will be sent via registered phone number or registered email".
Circular 46 amends Point b, Clause 1, Article 13 as follows:
"1. First-time tax registration documents
b) The Electronic Information Portal of the General Department of Taxation receives, compares information, and sends a Notice of receipt of electronic tax registration dossiers (according to form No. 01-1/TB-TĐT issued with this Circular) to the taxpayer no later than 15 minutes after receiving the taxpayer's tax registration dossier to the taxpayer's email address or phone number registered with the tax authority, clearly stating the time, location to check results".
Circular 46 amends and supplements Point a, clause 1, and Point b, Clause 3, Article 32 as follows:
"1. Tax authorities prepare and send administrative violation records on sanctioning tax-related administrative violations electronically:
a) Regarding tax registration: When a taxpayer commits a violation of the tax registration deadline; Time limit for notification of registration of changes in tax registration information; Time limit for notification of temporary suspension of business operations; Notice of business resumption before the deadline, the tax authority shall base on the date of submission of the application as prescribed in Point b, Clause 1, Article 8 of this Circular recorded on the notice of receipt of tax registration dossier/substitution registration dossier of changing tax registration information/records for temporary suspension of business operations; Continue doing business before the deadline (according to form No. 01-1/TB-TĐT issued with this Circular) and the deadline specified in the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration to determine number of days late in submitting documents and prepare an administrative violation record on sanctioning tax-related administrative violations and send it to the taxpayer according to the provisions of Clause 2, Article 5 of this Circular.
“3. Tax authorities issue decisions on sanctioning administrative tax violations electronically:
b) After the explanation time limit stated in Clause 2, Article 32 of this Circular, the tax authority shall base on the taxpayer's tax administrative violations stated in the Tax Administrative Violations Record and other documents and records explaining additional information and documents about the taxpayer's extenuating circumstances (if any) to issue a Decision on sanctioning tax-related administrative violations and send it to the taxpayer according to the provisions of Clause 2, Article 5 of this Circular.
Phương Thảo
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