HOW IS THE INPUT DATA OF THE TAX ACCOUNTING SUBSYSTEM CONTROLLED?

How is the input data of the Tax Accounting Subsystem checked and controlled? What information is collected from the Taxpayer Obligation Management Subsystem? Through today’s article, let’s learn about this issue with Pham Consult!

According to Clause 3, Article 13 of Circular 111/2021/TT-BTC, the regulations on data reconciliation and control of input information of the Tax Accounting Subsystem are as follows:

– Reconciliation and control of data between the Taxpayer Obligation Management Subsystem and the Tax Management Business Subsystems:

+ Every day, the Taxpayer Obligation Management Subsystem automatically synthesizes a list of tax management business records that have created taxpayer tax obligation information to account for in the Taxpayer Obligation Management Subsystem, reconciled with the list of tax management business records that have been processed on the business processing subsystems to serve as a basis for the Taxpayer Obligation Management Department and the Tax Management Business Department to control data according to assigned functions and tasks.

+ In case the tax management records that have been recorded in the Taxpayer Obligation Management Subsystem are incorrect or missing, the tax management departments must determine the cause and make adjustments according to Article 14 of this Circular and related business processes issued by the General Director of the General Department of Taxation.

– Compare and control data between the Tax Accounting Subsystem and the Taxpayer Obligation Management Subsystem:

+ Every day, the Taxpayer Obligation Management Subsystem automatically checks the list of tax liability information of taxpayers that has not been collected and recorded in the Tax Accounting Subsystem; compare with the records on the tax management subsystems that have added incorrect or missing information according to the regulations on the responsibility for controlling and processing data on the TMS application system or transfer information to the tax management departments to make adjustments to the information on the tax management subsystems according to the provisions at Point a of this Clause.

+ In case the collected information is recorded in the Tax Accounting Subsystem incorrectly or incorrectly, the departments must determine the cause and make adjustments according to the provisions of Article 14 of this Circular and related business processes issued by the General Director of the General Department of Taxation.

According to Clause 2, Article 12 of Circular 111/2021/TT-BTC, the input information of the Tax Accounting Subsystem collected from the Taxpayer Obligation Management Subsystem must include the following main information:

– Nature of tax management operations: Information created according to each type of tax management operation record related to the origin of the tax amount to be collected, collected, remaining to be collected, to be refunded, refunded, remaining to be refunded, exempted, reduced, debt freezed, debt cancellation according to the provisions of the Law on Tax Administration and implementing documents.

– Information on the tax accounting account code is the information specifically specified in Articles 17, 19, 20, 21, 22, 23, and 24 of Circular 111/2021/TT-BTC, including:

+ Tax collection agency code;

+ Administrative area code;

+ Chapter code;

+ Sub-item code;

+ Reserve code;

+ Accounting account code.

– The budget year used for tax accounting data adjustment transactions arising in the current year to adjust for errors and omissions of previous years but summarized in the tax accounting report of the current year according to the provisions of Point d, Clause 3, Article 8 of this Circular.

– The amount according to the nature of the tax management transaction specified in Point a of this Clause.

According to Article 15 of Circular 111/2021/TT-BTC, the following provisions are made:

Responsibilities of departments for input information of the Tax Accounting Subsystem

1. Tax management departments are responsible for processing tax management records according to tax management procedures issued by the General Director of the General Department of Taxation, as a basis for collecting input information of tax accountants.

2. The Taxpayer Obligation Management Department is responsible for controlling information at the Taxpayer Obligation Management Subsystem to ensure full and accurate preparation of input information for the Tax Accounting Subsystem.

3. The Tax Accounting Department is responsible for controlling the collection of input information at the Tax Accounting Subsystem to record tax accounting books according to tax accounting principles.

Thus, the Taxpayer Obligation Management Department is responsible for controlling information at the Taxpayer Obligation Management Subsystem to ensure full and accurate preparation of input information for the Tax Accounting Subsystem.

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