The document clearly states that the taxpayer is an organization or individual that has registered to use electronic tax services and has an account on the Etax application system, or through the T-VAN service provider, will receive a reminder letter to submit tax returns electronically, replacing paper documents from November 15, 2020. For tax authorities, from this point in time, they must urge the declaration electronically, not send paper notices.
Every month, the TMS application creates and transmits to an electronic sign application that centralizes the reminder letter data for taxpayers who are late in submitting tax declaration dossiers, taxpayers that are newly established or newly arisen submit; in case the tax return has not been submitted after the deadline, or the extension period. The document, after being signed for electronic circulation, will be automatically sent to the Etax electronic tax service via the taxpayer's electronic transaction account address and via registered email with the tax authority.
HH