According to Decision No.1259, Tax declaring individual (“NNT”) participate in the online tax declaration trial (“HSKT”) via the internet must comply with regulations from Decision No. 1830/QD-BTC regarding the trial of online tax declaration submission via the Internet (Decree 1830) and adhere to standard procedure for registration and submission of tax declaration via the Internet of the tax declaring individual NNT and of the Central Tax Bureau.

HSKT online submission system has been established on trial since August 2009 to the end of December 2009 at the following provinces and cities such as: Ho Chi Minh, Ha Noi, Đa Nang và Ba Ria-Vung Tau. This model will not only benefit the tax declaring individual NNT during the process of inputting tax queries but also help to ease the pressure on the tax offices during high season. Companies can also save time and cost for not having to physically come to tax office, and waiting for turn. This model is not limited by time and distance. The parties can submit 24/7 and wherever they have internet connection. In addition, the digitization of the process also help to reduce cost spent on printing, and the Internet centric process will encourage companies to get acquainted with the e-business.

Decree 1259 will take effect on the signed signing date.

(Source: Luat Viet)