(Chinhphu.vn) – From March 23, 2018, the General Department of Taxation has upgraded and implemented the application to assist taxpayers to prepare financial statements by supporting the tax declaration application and sending the online tax declaration application, electronic tax application or through T-VAN service providers.

The company of Mr. Nguyen Van Ngoc (in Hanoi) accounted for accounting according to the Circular 133/2016 / TT-BTC for small and medium enterprises. At the end of the fiscal year 2017, the company did not know how to submit reports to the General Department of Taxation according to the Decision No. 48/2006 / QD-BTC or Circular 133/2016 / TT-BTC.

On the application of supporting tax declaration of HTKK 3.8.1, there was no item to support financial reporting under the Circular No. 133/2016 / TT-BTC, but currently at the website: nhantokhai.gdt.gov.vn of the General Department of Taxation does not receive financial statements in Excel, Word or PDF.

Mr. Ngoc would like to request authorities to guide and support enterprises to prepare and submit financial statements as prescribed.

Regarding this issue, The Ministry of Finance has the following opinions

In Clause 1, Article 93 of the Circular No. 133/2016 / TT-BTC dated August 26, 2016 stipulated: “1. This Circular applies to the fiscal year beginning on or after January 01, 2017. All provisions that contravene this Circular are annulled. This Circular supersedes the provisions applied to small and medium enterprises in the Decision No. 48/2006/QD-BTC dated September 14, 2006 of the Minister of Finance and the Circular No. 138/2011/TT-BTC dated October 04, 2011 of the Ministry of Finance”

2. Ministries, the People’s Committees, Departments of Finance, Provincial Departments of Taxation shall instruct enterprises to implement this Circular. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration.

How to submit financial statements

On March 15, 2018, the General Department of Taxation issued an Official Letter No. 845 / TCT-IT to the Tax Departments of provinces and cities directly under the central government to announce the plan to upgrade the applications to meet the Circular No. 133/2016. / TT-BTC dated August 26, 2016 of the Ministry of Finance.

Accordingly, the General Department of Taxation shall upgrade and deploy applications to assist taxpayers to make financial reports using the Tax Declaration Support Application (HTKK) and submit the application for online tax declaration (iHTKK), applications e-tax (eTax) or via T-VAN service providers from March 23, 2018.