Enhancing efficiency of e-Tax declaration

	Expanding e-tax declaration to individuals with rental assets
	Nearly 100% businesses nationwide carried out e-Tax declaration
	The Taxation has implemented over 300 online public services at multiple levels

Enhancing e-Tax declaration is one of key tasks of the Tax sector in 2018.

According to statistics of the General Department of Taxation (GDT), in 2017, the management of Tax declaration has achieved positive results with the rate of submitted tax dossier of 96%. Of which, the rate of Tax dossier on time reached 93% and the rate of online-Tax dossier reached 99.74%. According to leader of the General Department of Taxation, last year, the Tax administration has achieved positive results due to the great efforts of the entire Tax sector.

Notably, according to the GDT, 636,000 businesses registered for e-Tax declaration service with the Tax authorities, reaching 99.74% of total businesses operating. Almost all online-Tax dossier, other documents and reports submitted to the tax authority are financial reports of business, and reports on using invoices, etc.

According to the GDT, in the application of Tax Management System, the key factor to decide the efficiency of management for tax payers is by full and prompt processing of data on the system. In order to accelerate e-Tax declaration specified in Resolution 19 and Resolution 36a of the Prime Minister, computerizing the Tax authority internal operations from the beginning of 2017, the GDT has coordinated with relevant units to review issues relating to receipt and handling of Tax dossiers, accounting payable tax amount of Taxpayers to update into the Tax management system to monitor the Tax obligation of Taxpayers, and urged and enforced tax debts collection. However, through reviewing, in addition to problems related to data base of the Tax management system (such as complicated regulations on declaration accounting and errors in application which were handled and upgraded by the GDT), e-tax dossiers submitted by Taxpayers to the Tax authority still contains errors. Accordingly, about 8-10% of e-Tax dossiers fail to meet requirements for being received and automatically accounted to the Tax management database system, equivalent to 40,000 tax dossiers per month.

For these Tax dossiers, the Tax authority must handle them manually, and request tax payers to correct and resubmit their dossiers, which is time-consuming for the Tax authority. This makes data unrecognized in the system; the tax declaration dossier unaccounted, but the taxpayer still pays tax according to the declared amount, and this causes over-payments. This has greatly affected the control of taxpayer's obligation, over payments, debts and inaccurate amounts.

As explained by the GDT, the main reason for these problems was that taxpayers have not understood regulations on tax declaration. In fact, there are many cases where the tax declaration was not in accordance with the tax assessment period, there was a lack of required information, additional declarations before submitting official declaration or a false declaration of information related to tax agents registered with Tax authorities…

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The representative commenting on the GDT, in 2018, it will upgrade the Portal to deploy services nationwide such as the function of tax registration and account management, declaration submission, search for declaration obligation, tax announcement, especially checking paper declaration and e-declaration for final declaration of Personal Income Tax.

In 2018, the Tax Sector will focus on handling all declarations well that have been accounted for. Therefore, the whole sector needs to review, codify and standardize errors. Along with that, the GDT will monitor and evaluate the quality of Tax declaration. In particular, the Tax sector will standardize reports on assessments for e-Tax declaration on the system. Accordingly, the GDT will monitor and evaluate the Tax declaration in localities.