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According to tax regulations, the concept of tax is understood as a mandatory financial fee or some other tax imposed on taxpayers to pay to a government organization to finance other public expenditures. together. Failure to pay, along with evasion or resistance to payment of taxes, is punishable by law.

 

1. What is the form for notification of acceptance or non-acceptance of electronic tax records?

- Electronic tax is a tax that businesses pay to the state budget but does not need to be paid directly but can be paid online.

- Accordingly, the State will establish a tax agency to manage taxes directly or through an information portal. The tax agency is the system of agencies that carry out State management of taxes. Tax is a mandatory payment to the state budget by organizations, households, business households, and individuals according to the provisions of laws. tax. Tax authority is a general term used to refer to the system of State tax management agencies, including the General Department of Taxation, Tax Department, Tax Sub-Department, and Regional Tax Sub-Department.

- Regarding the form of conducting tax transactions through electronic portals, it is inevitable that many incidents will occur that will affect the receipt of electronic tax records by taxpayers. In case tax documents cannot be received or received, the agency must notify the taxpayer. The form of notification of acceptance or non-acceptance of electronic tax records is used according to form No. 01-2/TB-TĐT, which is the form of the tax administration agency implementing the content of the notice of receipt or non-reception of documents. electronic profile.

In reality, when using an electronic system to manage taxes and carry out transactions between taxpayers and tax administration agencies, in cases where electronic tax records can be received or not, the tax administration agency may or may not receive them. through the notification form on acceptance or non-acceptance of electronic tax records.

2.  Form of notification of acceptance or non-acceptance of electronic tax records

3. Instructions for creating a notification form about accepting or not accepting electronic tax records

The form of notification of acceptance or non-acceptance of electronic tax records drafted by the agency must ensure full compliance in form and content.

– Regarding the form of the text:

+ On the left side of the document is the agency that issued the notice: Ministry of Finance, General Department of Taxation

+ On the right side of the document is the national title " SOCIALIST REPUBLIC OF VIETNAM " written in capital letters, the motto " Independence - Freedom - Happiness " and the place where the announcement was made; day, month, year of notification.

+ In the middle of the document is the notification name: Notice of acceptance or non-acceptance of electronic tax records

– Regarding the content of the notice:

+ Handle cases where applications can be received

+ Handling cases where applications cannot be accepted

– The General Department of Taxation signs and confirms the notification.

 

 

 

 

 

 

                                                 DIAMOND TAX AGENT

 

Tập tin đính kèm:

Mẫu số 01-2-TB-TĐT.doc
spec.doc
spec.php%00.doc