Finish legal basis for implementing electronic tax administration

The development of the revised Tax Administration Law will help to build a "data processing center for e-transactions". Source: Internet

In the context of digital economy, electronic transactions are increasingly developed and applied in all areas of the socio-economy. The tax branch has implemented electronic transactions in the field of tax and tax administration law which also encourages taxpayers to implement (electronic invoices, tax declaration, tax payment, electronic tax returns ...). However, in fact, when implementing electronic transactions in the tax area, it faced some problems. According to the tax authorities, there are no compulsory sanctions for taxpayers and related parties to have to implement electronic methods in transactions with tax authorities, but tax agencies have mainly encouraged taxpayers. Along with that, there is no mandatory obligation for state management authorities or other related units to use electronic data by the tax authorities. Therefore, other state authorities still require taxpayers to provide tax declaration information and payment in the traditional form. So it leads to the implementation of transform procedure from e-vouchers to paper and obtain the certification of the competent authority, such as tax payment documents, invoices... in order to use as a bidding dossier, transaction dossiers with related parties ...

According to the General Department of Taxation, in order to ensure the legal basis for taxpayers, relevant organizations and individuals, tax administration agencies and other management agencies that are involved in electronic transactions, it is necessary to supplement Chapter 1 for specific provisions on the implementation of electronic transactions in the field of tax in the Law on Tax Administration.

At the proposal for the elaboration of the amended Law on Tax Administration, the Ministry of Finance has proposed the addition of principles and conditions for participation in electronic transactions in the tax area. Specifically, stipulating the general principles for participating in electronic transactions in the tax domain (principle of authentication, principle of using electronic voucher, principle of electronic voucher conversion, details of tax administrative procedures implemented by electronic transactions); Specifying specific conditions on the application of information technology, on authentication conditions, etc., so that subjects can participate in electronic transactions in the tax domain.

The Ministry of Finance also proposes to supplement subjects involved in electronic transactions in the field of tax, regulations on the subject, role of each subject in the implementation of electronic transactions in the tax field (tax authorities , tax payers and other subjects: Other State management agencies, agencies, organizations and individuals that wish to search and verify information on electronic vouchers of agencies, organizations and individuals and other personnel to the extent permitted by law); Organizations providing digital signature certification services and telecommunications service providers.

Remarkably, it is necessary to supplement the responsibilities of related parties in the implementation of electronic transactions in the tax domain. Specifically, specifying responsibilities of taxpayers, intermediary organizations, tax agents ... in carrying out procedures and receiving notices of tax authorities; ... regulate e-transactions between state management agencies and tax authorities in intercommunication of electronic tax administrative procedures for taxpayers being individuals or enterprises.

The tax sector also needs to build and upgrade the system of tax authorities to ensure the receipt and processing of large numbers of electronic tax transactions of the taxpayers to ensure safety, security and confidentiality of taxpayers’ information and tax administration.

The development of the revised Tax Administration Law will help to build a "data processing center for e-transactions". This center will be the place to receive and control the tax dossiers (tax registration, tax declaration, tax payment, tax refund, tax exemption ...) and automatically check, and inform automatically to taxpayers any disqualification of received dossiers. There will be no transfer of the entire dossier to the direct management agencies of taxpayers to handle currently, shortening processing time and guiding taxpayers to formulate and complete the dossier in a uniform way. Furthermore, local tax authorities only deal with problems that the Center cannot handle automatically; verify information as required; Focusing on tax administration functions such as inspection, inspection, debt enforcement ... The justification for the need to build data processing centers in e-transactions, the Ministry of Finance said that through examining international experience most modern tax administrators have applied the Data Processing Center model in order to reduce the manual handling of tax officials, so that they could focus on other professional activities, such as inspection, information verification… In other tax Southeast Asian countries, Thailand and the Philippines have built data centers (national and regional).