Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on electronic tax transactions

CIRCULAR

Guiding tax-related e-transactions[1]

Pursuant to the November 29, 2005 Law on E-Transactions;

Pursuant to the June 29, 2006 Law on Information Technology;

Pursuant to the November 29, 2006 Law on Tax Administration; the November 20, 2012 Law Amending and Supplementing a Number of Articles of the Law on Tax Administration; November 26, 2012 Law No. 71/2014/QH13 Amending and Supplementing a Number of Articles of the Law on Tax Administration, and guiding documents;

Pursuant to the Government’s Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in financial activities;

Pursuant to the Government’s Decree No. 26/2007/ND-CP of February 15, 2007, detailing the provisions of the Law on E-Transactions on digital signatures and the service of authentication of digital signatures; Decree No. 106/2011/ND-CP of November 23, 2011, amending and supplementing a number of articles of Decree No. 26/2007/ND-CP; and Decree No. 170/2013/ND-CP of November 13, 2013, amending and supplementing a number of articles of Decree No. 26/2007/ND-CP and Decree No. 106/2011/ND-CP;

Pursuant to the Government’s Decree No. 215/2013/ND-CP of December 23, 2013, defining the functions, tasks, powers and organizational structure of the Ministry of Finance;

At the proposal of the General Director of Taxation.

The Minister of Finance promulgates the Circular guiding tax-related e-transactions as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Circular guides:

a/ The performance of tax-related administrative procedures in accordance with the Law on Tax Administration through e-transactions, including: tax registration, tax declaration, tax payment, tax refund and receipt of other dossiers and documents electronically sent by taxpayers to tax agencies;

b/ The provision of taxpayer assistance network services including search for taxpayer information and sending of notices of tax agencies to taxpayers;

c/ Criteria for selection of, and procedures and order for signing agreements with, tax-related value-added network service providers; and the performance of tax-related e-transactions through these providers.

2. This Circular does not regulate the performance of tax-related e-transactions for goods in the stage of importation or exportation at customs offices.

Article 2. Subjects of application

1. Taxpayers defined in Article 2 of Law on Tax Administration No. 78/2006/QH11 of November 29, 2006.

2. Tax-related value-added network service providers.

3. The General Department of Taxation, provincial-level Tax Departments, district-level Tax Sub-Departments.

4. Agencies, organizations and individuals related to taxpayers’ performance of e-transactions with tax agencies.

Article 3. Interpretation of terms

1. Tax-related e-transaction means the performance of tax-related administrative procedures in accordance with the Law on Tax Administration, and provision of taxpayer assistance network services under Clause 1, Article 1 of this Circular.

2. Tax-related e-document means information created, transmitted, received and stored electronically for carrying out procedures for tax registration, tax declaration, tax payment, tax refund, search for taxpayer information, and sending of notices of tax agencies to taxpayers. E-documents are legally valid like paper documents.

3. E-transaction code means a sequence of characters created according to a uniform principle to register a tax-related e-document on the E-Portal of the General Department of Taxation. An e-transaction code is unique to recognize, identify and search a tax-related e-document and shall be uniformly managed by the General Department of Taxation nationwide.

4. Network tax transaction account means a name and a password assigned to a taxpayer to log in the E-Portal of the General Department of Taxation for conducting a tax-related e-transaction and searching for dossiers, documents and notices received/sent between the tax agency and the taxpayer through this E-Portal.

5. E-transaction authentication number means a one-time password for an individual taxpayer (who is not yet granted a digital certificate) to conduct an e-transaction. This password shall be sent from the E-Portal of the General Department of Taxation in a “text message” to the taxpayer according to his/her telephone number or email address registered with the tax agency.

6. Tax-related value-added network services (below referred to as T-VAN service) means the services of transmitting, receiving, storing and restoring tax-related network data messages between taxpayers and tax agencies for performance of e-transactions.

7. T-VAN service provider means an information technology institution with which the General Department of Taxation has signed an agreement to provide T-VAN services.

8. Banks include commercial banks, wholly foreign-owned banks, foreign bank branches and other credit institutions established and operating in accordance with the Law on Credit Institutions.

9. E-Portal of the General Department of Taxation means a centralized access point that integrates information specified in Clause 1, Article 1 of this Circular in the form of web-based e-transactions with tax agencies.

Article 4. Principles of tax-related e-transactions

1. Tax-related e-transactions shall be conducted in an open, fair, honest, safe and efficient manner and in accordance with the Law on E-Transactions.

2. Taxpayers that have made tax e-declarations shall electronically conduct other transactions with tax agencies within the scope specified in Clause 1, Article 1 of this Circular, except the cases specified in Article 9 of this Circular.

3. Taxpayers, tax agencies and other related organizations and individuals that have completed tax-related e-transactions in accordance with this Circular are not required to conduct other forms of transaction and shall be recognized as having completed corresponding tax procedures prescribed by the Law on Tax Administration.

4. All notices of tax agencies from the E-Portal of the General Department of Taxation shall be sent to email addresses or telephone numbers registered by taxpayers with tax agencies and concurrently stored on the E-Portal of the General Department of Taxation. Taxpayers may search for these notices using their network tax transaction accounts or e-transaction numbers assigned by the E-Portal of the General Department of Taxation.

Article 5. Conditions for conducting tax-related e-transactions

A taxpayer conducting tax-related e-transactions must satisfy the following conditions:

1. Having a valid digital certificate granted by a public digital signature certification service provider or granted or recognized by a competent state agency, except the following cases:

a/ The taxpayer is an individual using an e-transaction authentication number in case he/she has not yet been granted a digital certificate;

b/ The taxpayer has made tax registration and been granted a tax identification number under Article 19 of this Circular;

c/ The taxpayer carries out e-procedures for tax payment via e-banking transactions with banks (Internet, Mobile, ATM, POS and others) which are otherwise prescribed by banks.

2. Being able to access and use the Internet; having an email address and a mobile telephone number (for individuals not yet granted digital certificates) registered for use in transactions with the tax agency (except where the taxpayer carries out e-procedures for tax payment via e-banking transactions with banks which are otherwise prescribed by banks).

3. The taxpayer may register more than one digital certificate for one or more than one tax-related administrative procedure; register more than one bank account for making e-tax payment; register one mobile telephone number to receive an e-transaction authentication number in a “text message”; register an official email address to receive all notices in the course of conducting e-transactions with tax agencies. In addition, for each tax-related administrative procedure, the taxpayer may additionally register an email address.

Article 6. Use of digital signatures and e-transaction authentication numbers

1. Taxpayers conducting tax-related e-transactions with tax agencies shall use digital signatures given by means of digital certificates granted by public digital signature certification service providers or granted or recognized by competent state agencies.

If taxpayers have entered into contracts on services of carrying out tax procedures with tax agents, these tax agents shall use their digital certificates to give signatures on e-documents of taxpayers when electronically conducting transactions with tax agencies.

Individual taxpayers not yet granted digital certificates, when conducting tax-related e-transactions with tax agencies, may use their e-transaction authentication numbers assigned by systems of tax agencies or agencies related to e-transactions.

2. When conducting e-transactions in accordance with this Circular, tax agencies, T-VAN service providers and banks shall use their digital signatures given by means of digital certificates granted by public digital signature certification service providers or granted or recognized by competent state agencies.

3. The aforesaid use of digital signatures and e-transaction authentication numbers is referred to as e-signing.

Article 7. E-documents

1. E-documents include:

a/ Tax e-dossiers: Tax registration dossier, tax declaration dossier, tax refund dossier and other tax dossiers and returns in electronic form prescribed in the Law on Tax Administration and its guiding documents;

b/ Tax payment e-documents: Receipts or documents on remittance of money into the state budget under the Ministry of Finance’s regulations in electronic form, except via-bank tax e-payment;

c/ Other documents and notices of tax agencies and taxpayers in electronic form.

E-documents specified in this Clause shall be e-signed under Article 6 of this Circular.

2. In case a tax e-dossier is enclosed with paper documents, these documents shall be converted into electronic form in accordance with the Law on E-Transactions and sent to the E-Portal of the General Department of Taxation.

3. E-documents specified in this Circular are as valid as paper dossiers, documents, notices. When necessary, electronic documents shall be converted into paper ones in accordance with the Law on E-Transactions via the E-Portal of the General Department of Taxation, unless tax e-payment is made under regulations on state budget collection and remittance.

4. In case agencies and organizations have been electronically connected with tax agencies, they shall use e-documents in the course of conducting transactions with tax agencies; use e-documents provided by tax agencies to carry out administrative procedures for taxpayers, and may not require taxpayers to submit paper documents.

Article 8. Time of submission of tax e-dossiers and time of tax e-payment

1. Taxpayers may conduct tax-related e-transactions 24 hours a day and 7 days a week, even on weekends, public holidays and lunar new year holidays.

2. Time of submission of a tax e-dossier is the time stated in a notice of certification of tax e-dossier submission (made according to form No. 01/TB-TDT issued together with this Circular) of the tax agency or T-VAN service provider (in case of using T-VAN services). The notice of certification of tax e-dossier submission shall be used as a basis for the tax agency to determine the time of tax dossier submission in accordance with the Law on Tax Administration and handle taxpayers’ delayed submission or non-submission of tax dossiers.

The tax agency or T-VAN service provider shall send through the E-Portal of the General Department of Taxation a notice of certification of tax e-dossier submission or the reason for rejection of the tax e-dossier to the taxpayer within 15 minutes after receiving such dossier.

3. Date of tax e-payment is the date when the taxpayer or the person paying tax on the taxpayer’s behalf deducts money from its/his/her bank account to pay tax and obtains the serving bank’s certification of successful tax payment transaction.

The tax agency or T-VAN service provider shall send a notice of certification of tax e-payment (made according to form No. 05/TB-TDT issued together with this Circular) to the taxpayer within 15 minutes after receiving the bank’s notice of successful tax e-payment or the reason for unsuccessful tax e-payment, unless the tax e-payment is made in the e-banking form.

4. The tax agency shall, based on the time of tax e-dossier submission stated in the notice sent through the E-Portal of the General Department of Taxation or the T-VAN service provider, make a written record of administrative sanctioning of the taxpayer’s delayed submission of the tax dossier (for the case where a written record is required), and send it to the taxpayer through this E-Portal. If the taxpayer makes no response after 3 (three) working days, the tax agency shall issue a sanctioning decision under regulations.

In case the taxpayer fails to submit the tax declaration dossier, the tax agency shall, based on information on the receipt of submitted tax e-dossiers and notices urging the tax declaration dossier submission sent to the taxpayer through the E-Portal of the General Department of Taxation, make a written record of administrative sanctioning of the taxpayer’s failure to submit the tax declaration dossier, and send it to the taxpayer through this E-Portal and concurrently by post for carrying out procedures for administratively sanctioning the taxpayer’s violation under regulations.

5. Based on the time of certification of tax e-payment stated in the notice sent through the E-Portal of the General Department of Taxation or the bank’s certification of tax payment stated in the tax e-payment receipt, the tax agency shall calculate the late payment interest under regulations.

Article 9. Handling of incidents in the course of conducting tax-related e-transactions

1. Where an incident occurs in the course of conducting a tax-related e-transaction due to an error in the technical infrastructure system of a taxpayer, the taxpayer shall handle the incident on its/his/her own. If unable to handle the incident, the taxpayer may contact its/his/her managing tax agency for timely instruction and assistance.

In case the technical infrastructure system of the taxpayer is unable to handle the incident and the time limit for tax dossier submission or tax payment has not yet expired, the taxpayer may conduct the transaction by submitting a paper dossier directly or sending it by post to the tax agency and pay tax directly at the bank. The tax agency directly managing the taxpayer shall assist and instruct the taxpayer in continuing to conduct the e-transaction in subsequent periods.

2. In case an incident occurs due to an error in the technical infrastructure system of the T-VAN service provider or the bank serving the taxpayer, the service provider or the bank shall notify such to the taxpayer and contact the General Department of Taxation for timely assistance. The T-VAN service provider or the bank serving the taxpayer shall take responsibility for late forwarding of the taxpayer’s tax dossier and tax payment documents to the tax agency (in case the taxpayer submits such dossier and documents on time) and handle the incident as soon as possible and take measures to assist the taxpayer in sending the tax dossier and tax payment documents to the tax agency as soon as possible.

3. In case an incident occurs due to an error in the E-Portal of the General Department of Taxation on the final day of the time limit for tax dossier submission or tax payment, the General Department of Taxation shall publish a notice (made according to form No. 02/TB-TDT issued together with this Circular) on its website (www.gdt.gov.vn) and E-Portal to notify the taxpayer of the error and expected time of system resumption.

If the taxpayer submits its/his/her tax e-dossier and tax payment e-documents on the day following the day of resumption of the E-Portal of the General Department of Taxation, it/he/she will not be administratively sanctioned for the late submission of tax e-dossiers and will be exempted from paying the late payment interest for the payment which should have been made during the period of system breakdown as notified by the General Department of Taxation. The exemption from the late payment interest shall be effected by the tax administration system of the General Department of Taxation.

Article 10. Confidentiality

The sending, transmission, receipt and exchange of information on tax-related e-transactions shall be kept confidential in accordance with the Law on Information Technology, the Law on E-Transactions and other relevant laws. Organizations, individuals and agencies joining the system for exchange of tax information and e-data shall guarantee the safety, confidentiality, accuracy and integrity of e-data and use e-data within the scope of their tasks; coordinate with related agencies, organizations and individuals in taking necessary technical measures to guarantee the confidentiality and safety of the system.

Article 11. Archive of e-documents

Tax-related e-documents shall be archived within a law-prescribed time limit as for paper documents. Upon the expiration of the time limit for archive of e-documents, if it is necessary to continue archiving these e-documents to ensure the integrity of information in the system and e-documents in circulation, these e-documents shall be further archived until the destruction of these e-documents will absolutely not affect other e-transactions.

Article 12. Rights and obligations of taxpayers

1. To exercise the rights and perform the obligations prescribed in the Law on Tax Administration, the Law on E-Transactions and guiding documents.

2. To receive instructions and assistance in the course of conducting tax-related e-transactions.

3. To search, access and print all e-documents sent by taxpayers to the E-Portal of the General Department of Taxation in accordance with the Law on Tax Administration, the Law on E-Transactions and guiding documents.

4. To be recognized as having completed tax procedures prescribed in the Law on Tax Administration and use e-documents in transactions with tax agencies and related agencies and organizations.

5. To use tax transaction network accounts granted by tax agencies to electronically carry out tax-related administrative procedures, unless they pay tax in other e-banking forms.

6. To prepare, build, and manage the operation of, their own technical infrastructure systems to enable convenient and lawful e-transactions with tax agencies.

7. To manage digital certificates and guarantee the accuracy of digital signatures on their own e-documents.

9. To follow, update and respond to information relating to e-transactions with tax agencies and comply with instructions and notices sent by tax agencies to their email addresses and through the E-Portal of the General Department of Taxation.

Article 13. Responsibilities and powers of tax agencies and officers

1. To perform the responsibilities and exercise the powers prescribed in the Law on Tax Administration, the Law on E-Transactions, guiding documents and this Circular.

2. To instruct and assist taxpayers, T-VAN service providers, banks and related organizations in conducting tax-related e-transactions.

3. To build, manage and operate systems for receiving and processing tax e-data in a secure, safe, confidential and uninterrupted manner. The period of system operation suspension for maintenance must not exceed 2% of the total hours of service and must be outside the working hours. Any system operation suspension for maintenance shall be notified on the website (www.gdt.gov.vn) and E-Portal of the General Department of Taxation.

4. To provide information on taxpayers that register to change, add or stop their tax-related e-transactions, and information on coordinated collection of state budget revenues to banks for tax e-payment.

5. To build systems for electronic connection and provision of information on tax amounts remitted into the state budget to related agencies, organizations and individuals for carrying out administrative procedures for taxpayers under regulations.

6. To update information registered by taxpayers for tax e-transactions in a timely, adequate and accurate manner.

7. To send to taxpayers feedback to information registered by taxpayers for tax e-transactions with tax agencies.

8. In case e-documents of taxpayers are archived in databases of tax agencies, to exploit and use data on the system and refrain from asking taxpayers to provide paper tax dossiers and tax payment documents.

Article 14. Responsibilities of agencies and units for managing and assisting taxpayers in conducting tax-related e-transactions

1. The State Treasury

a/ To coordinate with tax agencies and banks in transmitting, receiving and certifying information on tax e-payment by and e-refund to taxpayers;

b/ To electronically provide sufficient information on the list of state budget revenue accounts it has opened at banks to tax agencies;

c/ To process and cross-check data on tax e-payment and e-refund with banks and tax agencies.

2. Banks

a/ To coordinate with tax agencies and the State Treasury in making tax e-payment and e-refund for taxpayers;

b/ To coordinate with tax agencies and the State Treasury in processing and cross-checking data on tax e-payment and e-refund;

c/ To transmit and receive information on accounts registered by taxpayers for tax e-payment and information on tax e-payment documents to/from tax agencies in a timely, adequate and accurate manner;

d/ To assist taxpayers in making tax e-payment.

3. Other related agencies and units

a/ To coordinate with tax agencies in receiving, settling, managing and assisting taxpayers in electronically conducting transactions with tax agencies;

b/ To coordinate with tax agencies in connecting, exchanging, transmitting and receiving information on e-documents for carrying out administrative procedures for taxpayers under regulations;

c/ To use e-documents provided by tax agencies to carry out administrative procedures for taxpayers and refrain from asking taxpayers to submit paper documents.

Chapter II

E-TRANSACTIONS WITH TAX AGENCIES

Section 1

REGISTRATION OF E-TRANSACTIONS WITH TAX AGENCIES

Article 15. Registration of e-transactions with tax agencies

1. Taxpayers shall log in the E-Portal of the General Department of Taxation to make registration for conducting e-transactions with tax agencies (according to form No. 01/DK-TDT issued together with this Circular), give e-signatures and submit them to the E-Portal.

Within 15 minutes after receiving a taxpayer’s dossier of registration for conducting e-transactions, the E-Portal of the General Department of Taxation shall send a notice (made according to form No. 03/TB-TDT issued together with this Circular) on acceptance or rejection of the registration to the taxpayer.

In case of acceptance, the E-Portal of the General Department of Taxation shall send, together with the notice, information on the tax e-transaction account to the taxpayer. The taxpayer shall change the granted tax e-transaction account password and do so at least once every 6 (six) months to ensure security and confidentiality.

In case its/his/her registration is rejected, the taxpayer shall, based on the notice of rejection, supplement registration information or contact the managing tax agency for instruction and assistance.

Each taxpayer shall be granted a tax e-transaction account to conduct e-transactions with the tax agency under Clause 1, Article 1 of this Circular, except for tax e-payment prescribed in Clause 2 of this Article.

2. Regarding the procedures for tax e-payment registration, a taxpayer shall, after completing the registration of e-transactions with a tax agency under Clause 1 of this Article, make registration with the bank where it/he/she opens an account under regulations of the bank.

The bank where the taxpayer opens an account shall send through the E-Portal of the General Department of Taxation a notice of acceptance or rejection of tax e-payment registration (made according to form No. 04/TB-TDT issued together with this Circular) to the taxpayer within 3 (three) working days after receiving the registration.

In case its/his/her registration is rejected, the taxpayer shall, based on the bank’s notice of rejection, supplement registration information or contact the managing tax agency and the bank for instruction and assistance.

3. An individual that conducts e-transactions with a tax agency with his/her e-transaction authentication number under Clause 1, Article 6 of this Circular shall register e-transactions with the tax agency as follows:

a/ In case he/she is obliged to make tax declaration and payment on a case-by-case basis, he/she is not required to register e-transactions with the tax agency under Clause 1 of this Article;

b/ In case he/she is obliged to make tax declaration and payment on a regular basis, he/she shall log in the E-Portal of the General Department of Taxation to register e-transactions with the tax agency under Clauses 1 and 2 of this Article in order to be granted a tax e-transaction account.

Article 16. Registration of changes in or supplementations to e-transaction information

1. Taxpayers shall log in the E-Portal of the General Department of Taxation to update any changes in or supplementations to information in their registrations of e-transactions (made according to form No. 02/DK-TDT issued together with this Circular), give their e-signatures and submit them to the E-Portal.

After receiving changed or supplemented information of a taxpayer, the E-Portal of the General Department of Taxation shall send a notice (made according to form No. 03/TB-TDT issued together with this Circular) of acceptance or rejection of such information to the taxpayer.

2. For changed or supplemented information on bank accounts for tax e-payment, taxpayers shall register with banks where they open these accounts under Clause 2, Article 15 of this Circular.

Article 17. Procedures for registration of suspension of e-transactions with tax agencies

1. In case a taxpayer suspends e-transactions with the tax agency, it/he/she shall log in the E-Portal of the General Department of Taxation to register such transaction suspension (according to form No. 03/DK-TDT issued together with this Circular), give its/his/her e-signature and submit it.

After receiving the registration of transaction suspension from the taxpayer, the tax agency shall check and determine whether the taxpayer has sufficient conditions for suspension of e-transactions with it or not, and send through the E-Portal of the General Department of Taxation a notice of acceptance or rejection of the registration (made according to form No. 03/TB-TDT issued together with this Circular) to the taxpayer.

2. In case a taxpayer terminates or suspends its/his/her operation or there is a notice of the tax agency of cancellation of the business address, the E-Portal of the General Department of Taxation shall stop electronically carrying out the tax-related administrative procedures and send to the taxpayer a notice (made according to form No. 03/TB-TDT issued together with this Circular) of suspension of e-transactions of the taxpayer with the tax agency from the time of revocation of the enterprise registration certificate or tax registration certificate or the time of issuance of the notice of suspension of the taxpayer’s operation or cancellation of the taxpayer’s business address.

3. From the time of suspension of tax-related e-transactions, taxpayers may no longer electronically carry out tax-related administrative procedures under Clause 1, Article 1 of this Circular but may still search for information on previous e-transactions on the E-Portal of the General Department of Taxation using their granted accounts or tax e-transaction authentication numbers until tax agencies announce these accounts are invalidated.

In case a taxpayer wishes to resume e-transactions with the tax agency (except the case specified in Clause 2 of this Article), it/he/she shall carry out registration procedures as for the initial registration under Article 15 of this Circular.

Section 2

E-TRANSACTIONS IN TAX REGISTRATION

Article 18. Tax e-registration

1. Tax e-registration covers receipt of dossiers and notification of tax registration results by tax agencies from/to taxpayers in accordance with the Law on Tax Administration by electronic method (except for enterprises established and operating in accordance with the Law on Enterprises).

Taxpayers making tax e-registrations shall receive tax agencies’ notices of acceptance of tax e-transaction registrations under Article 15 of 32 of this Circular, except the case of tax registration and grant of tax identification numbers under Article 19 of this Circular.

2. Dossiers, order and procedures for tax e-registration comply with current regulations on tax registration.

Article 19. Tax registration and grant of tax identification numbers

1. Taxpayers (except for enterprises established and operating in accordance with the Law on Enterprises) shall carry out procedures for tax registration and grant of tax identification numbers with tax agencies through the E-Portal of the General Department of Taxation.

2. Taxpayers shall log in the E-Portal of the General Department of Taxation to fill in declaration forms for tax registration and submit them together their dossiers in electronic form to the E-Portal.

3. The E-Portal of the General Department of Taxation shall receive and send notices (made according to form No. 01/TB-TDT issued together with this Circular) to email addresses of taxpayers specified in their tax registration dossiers stating that the dossiers have been sent to tax agencies or notifying reasons for rejection of the dossiers.

4. Within 3 (three) working days after the E-Portal of the General Department of Taxation receives a taxpayer’s tax registration dossier, the tax agency shall examine and process the dossier as follows:

a/ In case the conditions for grant of a tax identification number are fully satisfied, the tax agency shall send a notice (made according to form No. 06/TB-TDT issued together with this Circular) of acceptance of the dossier to the email address of the taxpayer, clearly stating the time for notification of registration results in accordance with the law on tax registration. When coming to receive the tax registration certificate or tax identification number notice, the taxpayer shall submit a paper tax registration dossier to the tax agency.

In case the paper tax registration dossier is consistent with the dossier sent by the taxpayer through the E-Portal of the General Department of Taxation, the tax agency shall hand over the tax registration certificate or tax identification number notice to the taxpayer.

In case the paper tax registration dossier is inconsistent with the dossier sent by the taxpayer through the E-Portal of the General Department of Taxation, the taxpayer shall explain and supplement the tax registration dossier under regulations through this E-Portal.

After receiving the tax identification number, the taxpayer shall register e-transactions with the tax agency under Article 15 or 32 of this Circular.

b/ In case the tax registration dossier does not fully satisfy the conditions for grant of a tax identification number, the tax agency shall send a notice (made according to form No. 06/TB0TDT issued together with this Circular) of rejection of the dossier or a request for explanation about or supplementation of information or documents through the E-Portal of the General Department of Taxation to the email address of the taxpayer. After the tax agency receives explanations about or supplemented information or documents from the taxpayer, it shall proceed with activities specified at Point a, Clause 4 of this Article.

Article 20. Change of tax registration information, suspension of operation, invalidation of tax identification numbers and other tax registration procedures

1. A taxpayer that changes tax registration information, suspends operation, has its/his/her tax identification numbers invalidated, and carries out other tax registration procedures (except for enterprises established and operating in accordance with the Law on Enterprises) shall log in the E-Portal of the General Department of Taxation or authorize T-VAN service providers to fill in, give its/his/her e-signature on, and submit the tax registration dossier in electronic form to the E-Portal of the General Department of Taxation.

2. The E-Portal of the General Department of Taxation shall receive the dossier and send a notice acknowledging that the dossier has been sent to the tax agency or notifying the reason for rejection of the dossier (made according to form No. 01/TB-TDT issued together with this Circular) directly or through the e-portal of the T-VAN service provider to the taxpayer.

3. The tax agency shall examine and process the dossier of the taxpayer in accordance with the law on tax registration and notify settlement results through the E-Portal of the General Department of Taxation or the e-portal of the T-VAN service provider.

In case the dossier is complete and properly made and results shall be notified to the taxpayer, within 3 (three) working days after certifying the submission of the tax e-registration dossier, the tax agency shall send a notice specifying the time for notifying results in accordance with the law on tax registration. (made according to form No. 06/TB-TDT issued together with this Circular) to the taxpayer through the E-Portal of the General Department of Taxation or the e-portal of the T-VAN service provider.

In case the result to be notified to the taxpayer is a tax registration certificate or tax identification number notice, the taxpayer shall come to the tax agency to receive it in paper form. In case the taxpayer has been previously granted a tax registration certificate or tax identification number notice, such previously granted certificate or notice will cease to be valid from the date of grant of the new one.

4. For an incomplete and improperly made tax e-registration dossier, within 3 (three) working days after certifying the submission of the dossier, the tax agency shall send a request for explanation about or supplementation of information or documents or a notice of rejection of the dossier (made according to form No. 06/TB-TDT issued together with this Circular) to the taxpayer through the E-Portal of the General Department of Taxation or the e-portal of the T-VAN service provider.

After the tax agency receives explanation about or supplemented information or documents from the taxpayer, it shall proceed with activities specified in Clause 3 of this Article.

Section 3

E-TRANSACTIONS IN TAX DECLARATION

Article 21. Change of the tax declaration obligation

Taxpayers that make tax e-declarations shall obtain tax agencies’ notices of acceptance of their registrations of tax e-transactions under Article 15 or 32 of this Circular.

In the course of making tax e-declaration, a taxpayer whose tax declaration obligation has a change or supplementation (in terms of tax, tax calculation method, tax declaration form, tax period, starting date and ending date of the time limit for submission of tax declaration dossiers, fiscal year) shall register the change on the E-Portal of the General Department of Taxation or the e-portal of the T-VAN service provider (in case of using the T-VAN service).

The tax agency shall update the tax declaration obligation of the taxpayer and at the same time send information certifying the tax declaration obligation to the taxpayer through the E-Portal of the General Department of Taxation or the e-portal of the T-VAN service provider. In case the change in the tax declaration obligation leads to a change in the tax calculation method or tax period, within 5 (five) working days after receiving the taxpayer’s request for change, the tax agency shall send a notice of acceptance or rejection of the change to the taxpayer through the E-Portal of the General Department of Taxation or the e-portal of the T-VAN service provider.

Article 22. Tax e-declaration

1. A taxpayer shall make tax e-declaration by one of the following methods:

a/ Making online tax declaration on the E-Portal of the General Department of Taxation: The taxpayer shall log in the E-Portal of the General Department of Taxation, make online tax declaration, give its/his/her e-signature, and send its/his/her tax e-declaration dossier to the tax agency;

b/ Making tax e-declaration by software or support tools: The taxpayer shall make a tax e-declaration dossier using software or support tools satisfying data format standards applied by the tax agency, then log in the E-Portal of the General Department of Taxation, give its/his/her e-signature, and send its/his/her tax e-declaration dossier to the tax agency;

c/ Making tax declaration through a T-VAN service provider.

2. The E-Portal of the General Department of Taxation or the e-portal of the T-VAN service provider shall receive the tax e-declaration dossier of the taxpayer and send a notice (made according to form No. 01/TB-TDT issued together with this Circular) to certify the submission of the dossier or state the reason for rejection of the dossier to the taxpayer through the E-Portal of the General Department of Taxation.

In case the tax declaration is made through a T-VAN service provider, this service provider shall send a notice certifying the submission of the tax e-declaration dossier to the taxpayer.

3. After receiving the tax e-declaration dossier of the taxpayer, within 1 hour the T-VAN service provider (in case of using T-VAN service) shall forward this dossier to the tax agency.

4. Within 3 (three) working days after receiving the tax e-declaration dossier of the taxpayer, the tax agency shall send a notice of adjustment of or supplementation to the dossier to the taxpayer through the E-Portal of the General Department of Taxation or the e-portal of the T-VAN service provider, and at the same time receive information electronically supplemented to the dossier.

5. The taxpayer shall electronically explain and supplement its/his/her tax declaration dossier and reply to notices of the tax agency.

Section 4

E-TRANSACTIONS IN TAX PAYMENT

Article 23. Conditions for making tax e-payment

1. To be involved in carrying out procedures for tax e-payment by taxpayers, a bank must fully satisfy the following conditions:

a/ Having commissioned the Core Banking system;

b/ Having a system to support the collection of state budget revenues and being able to access and exchange information with the E-Portal of the General Department of Taxation;

c/ Applying technical solutions for safe and confidential receipt and transmission of all tax payment information of taxpayers under regulations;

d/ Satisfying the conditions prescribed by the law on e-transactions and using the e-payment form prescribed by the State Bank.

2. Taxpayers making tax e-payment shall have their registrations of tax e-transactions accepted by tax agencies and banks under Article 15 or 32 of this Circular, unless they make tax payment in other e-payment forms applied by banks.

Article 24. Tax e-payment forms

Taxpayers may choose either of the following forms to make tax e-payment:

1. Through the E-Portal of the General Department of Taxation.

2. Conducting transactions with banks where they open accounts in e-payment forms (Internet, mobile, ATM, POS and other forms) applied by banks to carry out tax payment procedures.

Article 25. Registration for tax e-payment

1. In case of registration for tax e-payment through the E-Portal of the General Department of Taxation, taxpayers shall register to make tax e-payment, change information or stop tax e-payment transactions under Articles 15, 16 and 17 or Articles 32, 33 and 34 (in case of using T-VAN service) of this Circular.

2. In case of registration for tax e-payment in e-payment forms (Internet, mobile, ATM, POS and other forms) applied by banks, taxpayers shall comply with regulations of banks.

Article 26. Tax e-payment

1. Making of tax e-payment documents

a/ In case of tax payment through the E-Portal of the General Department of Taxation

A taxpayer shall log in the E-Portal of the General Department of Taxation or the e-portal of a T-VAN service provider to make a tax e-payment document, give its/his/her e-signature and submit to the E-Portal.

In case a taxpayer makes tax e-payment through a T-VAN service provider, as soon as the taxpayer gives its/his/her e-signature on and submit its/his/her tax e-payment document, the T-VAN service provider shall give its e-signature and forward the tax e-payment document to the E-Portal of the General Department of Taxation;

b/ In case of tax payment in e-payment forms applied by banks, taxpayers shall comply with instructions of banks where they open their accounts.

2. Receipt and processing of tax e-payment documents

a/ In case of tax payment through the E-Portal of the General Department of Taxation:

- At the E-Portal of the General Department of Taxation:

The E-Portal of the General Department of Taxation shall receive and check the tax e-payment document of a taxpayer and send to the taxpayer a notice (made according to form No. 01/TB-TDT issued together with this Circular) to certify the receipt of the document or state the reason for rejection of the document.

In case the taxpayer uses the T-VAN service, the E-Portal of the General Department of Taxation shall send a notice certifying the receipt of the tax e-payment document through the T-VAN service provider for forwarding to the taxpayer.

If tax e-payment document is valid, the E-Portal of the General Department of Taxation shall give the digital signature of the General Department of Taxation on the document and send such document to the bank.

- At the bank where the taxpayer opens its/his/her account:

The bank shall check information on the tax e-payment document and conditions for debiting the account of the taxpayer:

+ In case information on the tax e-payment document is invalid or valid but the conditions for debiting the account are not fully satisfied, the bank shall send through the E-Portal of the General Department of Taxation a notice of unsuccessful tax payment (made according to form No. 05/TB-TDT issued together with this Circular) to the taxpayer.

+ In case information on the tax e-payment document is valid and the conditions for debiting the account are fully satisfied, the bank shall debit the account of the taxpayer according to such information and send through the E-Portal of the General Department of Taxation a notice of successful tax payment (made according to form No. 05/TB-TDT issued together with this Circular) enclosed with the tax e-payment document (bearing its digital signature) to the taxpayer.

b/ In case of tax payment in an e-payment form applied by banks, the bank where the taxpayer opens its/his/her account shall process the tax e-payment document under its regulations and send information on such document through the E-Portal of the General Department of Taxation to the tax agency for archive and reference.

3. Banks where taxpayers open their account, banks where the State Treasury has state budget revenue accounts, the State Treasury, and tax agencies shall cross-check and correct errors in tax e-payment documents in order to guarantee benefits for taxpayers in making tax e-payment.

Section 5

E-TRANSACTIONS IN TAX REFUND

Article 27. Making and submission of tax e-refund request dossiers

1. Taxpayers enjoying tax e-refund shall receive tax agencies’ notices of acceptance of their registrations of tax e-transactions under Article 15 or 32 of this Circular.

2. A taxpayer shall make and submit a tax refund request dossier to the tax agency by either of the following methods:

a/ For a tax declaration dossier already containing a tax refund request: The tax refund request dossier shall be made upon the making and submission of the tax e-declaration dossier;

b/ For a tax refund request dossier comprising a written request for refund of a state budget revenue and enclosed documents:

- Submission of the tax refund request dossier to the E-Portal of the General Department of Taxation: The taxpayer shall log in the E-Portal of the General Department of Taxation to make a tax refund request dossier, give its/his/her e-signature and submit the dossier to the E-Portal;

- Submission of the tax refund request dossier through a T-VAN service provider: Immediately after receiving the tax refund request dossier of the taxpayer, the T-VAN service provider shall forward it to the E-Portal of the General Department of Taxation.

3. The E-Portal of the General Department of Taxation shall receive the tax refund request dossier of the taxpayer and send through the E-Portal a notice certifying that the dossier has been submitted to the tax agency or stating the reason for rejection of the dossier (made according to form No. 01/TB-TDT issued together with this Circular) to the taxpayer.

In case the taxpayer submits its/his/her tax refund request dossier through a T-VAN service provider, the E-Portal of the General Department of Taxation shall send a notice to the T-VAN service provider for forwarding to the taxpayer.

Article 28. Notification of results of the settlement of tax e-refund dossiers

1. Tax agencies shall settle tax refund dossiers of taxpayers electronically received in accordance with the Law on Tax Administration and guiding documents. Results of the settlement of tax refund dossiers of taxpayers (including tax agencies’ notices and decisions related to the settlement of tax refund request dossiers, and tax refund results) shall be sent through the E-Portal of the General Department of Taxation to taxpayers.

2. The E-Portal of the General Department of Taxation or e-portals of T-VAN service providers shall receive documents explaining or supplementing information and documents of taxpayers.

3. Tax agencies shall electronically send tax refund decisions or tax refund-cum-state budget revenue clearing decisions through the E-Portal of the General Department of Taxation or e-portals of T-VAN service providers to taxpayers; and at the same time, electronically send tax refund decisions and state budget revenue refund orders or tax refund decisions and state budget revenue refund-cum-clearing orders to the State Treasury.

4. The State Treasury shall account the refund and state budget revenue clearing and transfer refunded tax amounts into accounts of taxpayers at banks according to information provided by tax agencies under current regulations.

The transmission and receipt of information on accounting of refund and state budget revenue clearing between tax agencies and the State Treasury must comply with current regulations on exchange of information between the State Treasury and tax agencies.

5. In case the E-Portal of the General Department of Taxation and the system of the State Treasury cannot electronically exchange information, tax agencies shall send written tax refund decisions and state budget revenue refund orders or written tax refund decisions and state budget revenue refund-cum-clearing orders to the State Treasury.

Section 6

E-TRANSACTIONS IN THE PROVISION OF TAXPAYER ASSISTANCE E-SERVICES

Article 29. Search for taxpayer information

1. Taxpayers may use their tax e-transaction accounts to search for, access and print all information on dossiers, documents and notices received and sent between them and tax agencies through the E-Portal of the General Department of Taxation. Printed information shall be as valid as written certifications by tax agencies.

2. Taxpayers that have not yet registered tax e-transactions with tax agencies or not yet been accepted to conduct tax e-transactions with tax agencies but conduct one of the e-transactions specified in Sections 2, 3 and 4, Chapter II of this Circular (including tax registration and grant of tax identification numbers; tax e-payment in the e-payment forms applied by banks), may search for information on tax registration, declaration and payment on the E-Portal of the General Department of Taxation using an e-transaction authentication number granted for each time of e-transaction.

Article 30. Sending of notices and documents of tax agencies

1. Notices and documents of tax agencies:

a/ Notices from the E-Portal of the General Department of Taxation, including all feedback notices created and sent by the E-Portal to taxpayers, notices certifying the receipt of tax dossiers and tax e-payment documents of taxpayers;

b/ Notices from tax agencies, including all notices sent by tax agencies to taxpayers to notify the process and results of processing tax dossiers of taxpayers, instruct and request taxpayers to explain and supplement information and documents related to their dossiers in accordance with the law on tax administration;

c/ Written records of and decisions on sanctioning of taxpayers’ administrative violations of late submission or non-submission of tax declaration dossiers or tax registration dossiers made and sent by tax agencies to taxpayers;

d/ Notices of tax agencies on tax regulations and policies and other tax-related information.

2. Principles and methods of making and sending notices and documents of tax agencies through the E-Portal of the General Department of Taxation

a/ The E-Portal of the General Department of Taxation automatically creates and sends notices of acceptance of tax dossiers and tax e-payment documents of taxpayers according to the forms issued together with this Circular;

b/ Notices automatically created from the tax administration system of tax agencies shall be transmitted through the E-Portal of the General Department of Taxation to taxpayers. The creation of these notices must comply with regulations on tax administration on the tax administration system of tax agencies;

c/ Paper notices and documents of tax agencies shall be converted into e-documents and sent to taxpayers through the E-Portal of the General Department of Taxation. The creation and issuance of these notices must comply with the law on tax administration;

d/ All notices and documents shall be sent to email addresses of taxpayers registered with tax agencies and may be searched for, seen on and printed out from the E-Portal of the General Department of Taxation under Article 29 of this Circular.

3. Taxpayers shall receive notices and documents of tax agencies and comply with contents and requirements stated therein within a prescribed time limit and regularly check their emails at the addresses registered with tax agencies and sign in their tax e-transaction accounts on the E-Portal of the General Department of Taxation to search for, access and print notices and documents sent by tax agencies. Tax agencies shall not assume responsibility for failures of taxpayers to check and read notices and documents of tax agencies at their tax e-transaction accounts and email addresses, including the case where taxpayers cannot log in the E-Portal of the General Department of Taxation due to technical errors of their infrastructure systems and equipment or register inaccurate email addresses with tax agencies.

Chapter III

TAX-RELATED VALUE-ADDED NETWORK (T-VAN) SERVICE

Section 1

SELECTION OF T-VAN SERVICE PROVIDERS

Article 31. Selection of information technology institutions to sign agreements on provision of T-VAN service

1. Criteria for selection of an information technology institution to sign an agreement on provision of T-VAN service

a/ Regarding the status of the institution 

- Being an enterprise operating in Vietnam and having an enterprise registration certificate or investment certificate or investment license, for enterprises investing in Vietnam in the field of information technology.

- Having experience in developing information technology solutions and solutions for e-data exchange among institutions, specifically:

+ Having operated for at least 3 years in the field of information technology.

+ Having developed information technology systems and applied information technology for at least 10 institutions.

+ Having developed e-data exchange systems to serve the e-data exchange among its branches or among institutions.

+ Possessing a valid digital certificate granted by a public digital signature authentication service provider.

b/ Regarding financial capacity

- Being financially capable to set up a system of technical facilities and equipment and organize and maintain operations suitable to the scale of service provision.

- Having deposited a collateral at, or having a guarantee certificate of, a bank operating in Vietnam, which is worth at least VND 5 billion, or having purchased insurance for risks and losses which might occur in the course of service provision and payment of expenses for receipt and maintenance of its database in the course of T-VAN service provision.

- Having a working office and safe places for installation of equipment suitable to the provided service type.

c/ Regarding personnel

- Having at least 5 technicians who possess a university degree in information technology and have practical experience in network administration, e-data exchange system security and database administration and tax law knowledge.

- Having technical workers who are on duty around the clock to maintain the e-data exchange system and assist T-VAN service users.

d/ Regarding technical conditions

- Having set up a technical equipment system satisfying the following requirements:

+ Being capable of providing services to taxpayers and connecting to the E-Portal of the General Department of Taxation 24 hours a day and 7 days a week (even on weekends and public holidays). The time for system suspension for maintenance must not exceed 2% of the total time of service provision.

+ Being capable of detecting, warning and preventing illegal accesses and cyber attacks in order to ensure the confidentiality and integrity of data exchanged among involved parties; having measures to control transactions with taxpayers and tax agencies.

+ Having processes for and conducting data backup, data online backup and restoration; the time limit for data restoration is 8 hours after an incident occurs in the system.

- Having solutions to store results of data transmission and receipt between transaction parties; storing e-documents until transactions are completed on the condition that original e-data messages are kept on the system and accessible online.

- Preserving the history of e-transactions on the system for at least 10 years after such transactions are successfully conducted. Such information is available for online access during the above-said preservation period.

- Having backup plans and systems to maintain safe and continuous operation and plans to deal with contingencies and address incidents.

- Satisfying standard requirements of the General Department of Taxation on data connection.

2. The General Department of Taxation shall consider agreement offers, verify the satisfaction of the criteria prescribed in Clause 1 of this Article by information technology institutions, and sign agreements on T-VAN service provision according to the procedures prescribed in Clause 3 of this Article.

3. Sequence of signing an agreement on T-VAN service provision

a/ An information technology institution fully satisfying the criteria prescribed in Clause 1 of this Article shall send a written offer for agreement on T-VAN service provision, documents proving its satisfaction of the prescribed criteria and a plan on T-VAN service provision to the General Department of Taxation;

b/ Within 20 days after receiving the written offer for agreement on T-VAN service provision, the General Department of Taxation shall notify in writing the acceptance or rejection of the offer. In case of rejection of the offer, it shall clearly state the reason;

c/ After the General Department of Taxation notifies its acceptance of the offer, the institution shall connect to the E-Portal of the General Department of Taxation for the latter to verify the satisfaction of the conditions for T-VAN service provision and sign a written agreement. In case the verification results are unsatisfactory, the General Department of Taxation shall notify in writing the refusal to sign an agreement, clearly stating the reason;

d/ Within 10 days after signing the agreement, the General Department of Taxation shall publicize on its website (www.gdt.gov.vn) and E-Portal the list of institutions having signed agreements on T-VAN service provision;

e/ After signing the agreement on T-VAN service provision with the General Department of Taxation, if the T-VAN service provider changes or supplements information related to the agreement, it shall, within 10 working days after such change  occurs, notify such to and reach agreement with the General Department of Taxation in writing;

f/ In case the T-VAN service provider wishes to stop providing the T-VAN service, it shall notify such to and reach agreement with the General Department of Taxation in writing at least 30 days before the expected date of stopping the service provision so that the General Department of Taxation can publicize such on its website (www.gdt.gov.vn) and E-Portal.

4. The General Department of Taxation may terminate the agreement on T-VAN service provision with a T-VAN service provider in the following cases:

- The T-VAN service provider no longer satisfies the criteria prescribed in Clause 1 of this Article; or violates the signed agreement or the law on e-transactions.

- The T-VAN service provider is dissolved; has its enterprise registration certificate or establishment license or another license related to its operation revoked; or is declared bankrupt in accordance with law.

The General Department of Taxation shall notify in writing the agreement termination to, and terminate the connection with, the violating T-VAN service provider, and publicize on its website (www.gdt.gov.vn) and E-Portal the violating T-VAN service provider and termination of the agreement on T-VAN service provision.

Taxpayers conducting e-transactions with tax agencies through the above T-VAN service provider may shift to conduct e-transactions through the E-Portal of the General Department of Taxation or be assisted by the General Department of Taxation in registering to conduct transactions through another T-VAN service provider.

5. Institutions that have been providing the T-VAN service since before the effective date of this Circular may continue providing the service under this Circular.

Section 2

REGISTRATION OF TAX-RELATED E-TRANSACTIONS THROUGH T-VAN SERVICE PROVIDERS

Article 32. Procedures for registration for use of T-VAN service

1. Taxpayers may use the T-VAN service in electronically carrying out tax-related administrative procedures.

2. Taxpayers shall make written registrations for use of T-VAN service (according to form No. 01/DK-T-VAN issued together with this Circular) and send them to the E-Portal of the General Department of Taxation through T-VAN service providers.

3. Upon receiving written registrations for use of T-VAN service, tax agencies shall send notices (made according to form No. 03/TB-TDT issued together with this Circular) through T-VAN service providers to taxpayers.

In case of acceptance, tax agencies shall send a notice of grant of an account for search on the E-Portal of the General Department of Taxation to taxpayers. In case of rejection, the E-Portal of the General Department of Taxation shall notify the reason to T-VAN service providers for forwarding to taxpayers.

For the case of registration for tax e-payment, after completing the registration on the E-Portal of the General Department of Taxation through T-VAN service providers, taxpayers shall register tax e-payment with banks under Clause 2, Article 15 of this Circular.

4. Taxpayers conducting e-transactions with tax agencies through T-VAN service providers may search for all relevant information on the E-Portal of the General Department of Taxation.

5. E-documents sent by taxpayers through T-VAN service providers to tax agencies must bear digital signatures of these taxpayers and T-VAN service providers.

Article 33. Registration of change in or supplementation of information in registrations for use of T-VAN service

1. In case of changing or supplementing information in written registrations for use of T-VAN service, taxpayers shall declare changed or supplemented information (according to form No. 02/DK-T-VAN issued together with this Circular) and send it to the E-Portal of the General Department of Taxation through T-VAN service providers.

The E-Portal of the General Department of Taxation shall send through T-VAN service providers notices of acceptance or rejection of changed or supplemented information (made according to form No. 03/TB-TDT issued together with this Circular) to taxpayers.

In case of change in or supplementation of information about tax e-payment accounts, taxpayers shall comply with Clause 2, Article 16 of this Circular.

2. In case of change of T-VAN service providers, taxpayers shall register the termination of service use under Article 34 and carry out procedures for re-registration under Article 32 of this Circular.

Article 34. Registration of termination of T-VAN service use

1. In case they stop using the T-VAN service, taxpayers shall make registrations (according to form No. 03/DK-T-VAN issued together with this Circular) and send them to the E-Portal of the General Department of Taxation through T-VAN service providers.

2. Tax agencies shall send through T-VAN service providers notices certifying the termination of T-VAN service use (made according to form No. 03/TB-TDT issued together with this Circular) to taxpayers.

3. From the time of registration of termination of T-VAN service use, taxpayers shall conduct e-transactions with tax agencies through the E-Portal of the General Department of Taxation or register through other T-VAN service providers. Registered information shall be automatically updated by the E-Portal of the General Department of Taxation.

Section 3

RELATIONSHIP BETWEEN T-VAN SERVICE PROVIDERS AND TAXPAYERS, TAX AGENCIES

Article 35. Relationship between T-VAN service providers and taxpayers

The relationship between T-VAN service providers and taxpayers shall be based on contracts on T-VAN service provision.

1. Rights and obligations of T-VAN service providers

a/ Rights of T-VAN service providers

- To sign with taxpayers written contracts on provision and use of T-VAN service, clearly defining responsibilities of parties related to contents of e-documents.

- To refuse to provide the T-VAN service to individuals and organizations ineligible for entering into transactions or breaching contracts.

- To collect T-VAN service charges from taxpayers to maintain their operation as agreed upon in the contracts.

b/ Obligations of T-VAN service providers

- To publicly announce their operation methods and service quality on the websites introducing their service.

- To provide the service of transmission and receipt and improve the presentation of e-documents to serve the exchange of information between taxpayers and tax agencies.

- To timely and fully send and receive e-documents according to agreements with parties to transactions.

- To keep results of transmissions and receipts; to keep e-documents until transactions are completed.

- To ensure connection, confidentiality and integrity of information and provide other facilities to parties participating in the exchange of e-documents.

- To notify taxpayers and tax agencies of the system suspension for maintenance and measures to guarantee taxpayers’ interests at least 10 days before the date of suspension.

- To notify the certification of submission of tax e-declaration dossiers to taxpayers using the T-VAN service.

- To take responsibility for late arrival of tax e-declaration dossiers of taxpayers at tax agencies in case taxpayers submit these dossiers on time.

2. Rights and obligations of taxpayers

a/ Rights of taxpayers

- To select T-VAN service providers to sign contracts on T-VAN service provision.

- To have data on their tax-related e-transactions kept confidential by T-VAN service providers, unless otherwise agreed.

b/ Obligations of taxpayers

- To strictly observe the contracts signed with T-VAN service providers.

- To create favorable conditions for T-VAN service providers to take measures to ensure system safety and security.

- To take responsibility before law for their tax e-dossiers.

Article 36. Relationship between T-VAN service providers and tax agencies

T-VAN service providers must satisfy the conditions set out the agreements signed tax agencies for T-VAN service provision.

1. Rights and obligations of T-VAN service providers

a/ Rights of T-VAN service providers

- To be connected with the E-Portal of the General Department of Taxation to provide the tax-related value-added network service.

- To be assisted by tax agencies in professional tax operations for transmission and receipt of transactions between taxpayers and tax agencies.

- To coordinate with tax agencies in training taxpayers before providing the T-VAN service.

- To be assisted by tax agencies in solving problems arising in the course of providing the T-VAN service.

- To be provided by tax agencies with standard forms and formats to provide the T-VAN service.

- To provide tax-related network services to taxpayers as authorized by tax agencies.

b/ Obligations of T-VAN service providers

- To provide the T-VAN service to taxpayers only on dates stated in the agreements signed with the General Department of Taxation.

- To forward a taxpayer’s tax e-declaration dossier to the E-Portal of the General Department of Taxation within one hour after receiving it; and to forward other tax e-declaration (tax registration, payment, refund) dossiers and e-documents to tax administration agencies immediately after receiving them.

- To provide sufficient information and data to tax agencies when requested in accordance with law.

- To comply with current regulations on telecommunications, Internet and technical and professional regulations issued by competent agencies.

- To establish channels connected with the E-Portal of the General Department of Taxation in an uninterrupted, secure and safe manner. In case of a problem arising in the provision of tax-related value-added network services, to take the initiative in solving it and, if such problem is related to the E-Portal of the General Department of Taxation, notify such to tax agencies for coordination.

When an error occurs in its e-portal, a T-VAN service provider shall immediately notify it to taxpayers and tax administration agencies for them to comply with the guidance in Article 9 of this Circular.

- To report on the T-VAN service provision to the General Department of Taxation.

2. Responsibilities of tax agencies

a/ To establish, maintain and ensure the connection of the E-Portal of the General Department of Taxation with T-VAN service providers;

b/ To inspect the operation of T-VAN service providers to ensure service quality and lawful operation.

Chapter IV

ORGANIZATION OF IMPLEMENTATION

Article 37. Effect

1. This Circular takes effect on September 10, 2015, and replaces the Ministry of Finance’s Circular No. 180/2010/TT-BTC of November 10, 2010, and Circular No. 35/2013/TT-BTC of April 1, 2013. Regulations on tax administration not guided in this Circular must comply with the Law on Tax Administration and guiding documents.

2. Taxpayers may electronically submit other dossiers and documents relevant to tax-related administrative procedures according to the roadmap of administrative procedure reform of tax agencies.

3. Taxpayers that make tax e-declarations before the effective date of this Circular may shift to electronically carry out other administrative procedures and additionally declare information under Article 16 of this Circular. Taxpayers are not required to make re-registration with tax agencies under Article 15 of this Circular.

Article 38. Implementation responsibility

1. Taxpayers, tax agencies, the State Treasury, banks, T-VAN service providers, and related agencies, organizations and individuals shall implement this Circular.

2. The General Director of Taxation shall establish professional processes for tax administration in accordance with the Law on Tax Administration and this Circular.

3. Any difficulties and problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and settlement.

For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN

* All forms issued together with this Circular are not translated.-