Circular 19/2021/TT-BTC guiding tax-related e-transactions

CIRCULAR

Guiding tax-related e-transactions

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Pursuant to the Law on Tax Administration dated June 13, 2019;

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

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

Pursuant to the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration;

Pursuant to the Government’s Decree No. 125/2020/ND-CP dated October 19, 2020, on sanctioning of administrative violations related to taxes and invoices;

Pursuant to the Government’s Decree No. 165/2018/ND-CP dated December 24, 2018, on e-transactions in financial activities;

Pursuant to the Government's Decree No.130/2018/ND-CP dated September 27, 2018, detailing the Law on E-Transactions regarding digital signatures and digital signature certification services;

Pursuant to the Government's Decree No. 45/2020/ND-CP dated April 08, 2020, on performance of administrative procedures in the electronic environment;

Pursuant to the Government's Decree No. 11/2020/ND-CP dated January 20, 2020, on prescribing administrative procedures in the field of State Treasury;

Pursuant to the Government’s Decree No.87/2017/ND-CP dated July 26, 2017, 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 hereby promulgates the Circular guiding tax-related e-transactions as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of regulation

1. This Circular provides guidelines on dossiers and procedures for tax-related e-transactions for:

a) Tax-related transactions between taxpayers and tax agencies by electronic forms as follows:

a.1) Taxpayers that carry out tax-related administrative procedures in accordance with the Law on Tax Administration, including: tax registration, tax declaration, tax payment; certification of the performance of tax obligations; check of information on tax payment; procedures for clearing of overpaid tax amounts, late-payment interests or fines; tax refund; tax exemption, tax reduction; exemption from late-payment interest; non-imposition of late-payment interest; freezing of tax arrears; write-off of tax arrears, late-payment interest or fines; extension of the tax payment time limit; installment payment of tax arrears and other dossiers and documents.

a.2) Tax agencies that send notices, decisions and other documents in accordance with the Law on Tax Administration to taxpayers.

a.3) Tax agencies that provide services supporting taxpayers, including: search for taxpayer and independent information; search for tax obligations; provisions of information for taxpayers; receipt and response of taxpayers’ problems and other support services.

b) E-transactions between tax agencies and competent State agencies and organizations involved in the receipt and provision of information and settlement of tax-related administrative procedures for taxpayers under the Law on Tax Administration according to the inter-agency single-window mechanism.

c) Procedures and order for the connection between the General Department of Taxation’s portal and information exchange systems of tax-related value-added network service providers; and the performance of tax-related e-transactions through these providers.

d) Provision and exchange of information for working coordination by electronic form between tax agencies and State agencies, other organizations and individuals involved in the receipt and settlement of tax-related administrative procedures of the taxpayers.

2. This Circular does not regulate:

a) Invoice-related e-transactions in accordance with the Government’s Decree No. 123/2020/ND-CP dated October 19, 2020 on invoices and documents.

b) Tax-related e-transactions of foreign suppliers without Vietnam-based permanent establishments engaged in e-commerce business, digital platform-based business and other services with organizations and individuals in Vietnam.

c) Tax-related e-transactions for goods in the stage of importation or exportation at customs agencies.

Article 2. Subjects of application

1. Taxpayers as prescribed in Clause 1, Article 2 of the Law on Tax Administration.

2. The General Department of Taxation, Tax Branches, and regional Tax Branches (hereinafter referred to as tax agencies).

3. The State Treasury.

4. Commercial banks, 100% foreign-owned banks, foreign bank branches operating in Vietnam, other credit institutions established and operating under the Law on Credit Institutions (hereinafter referred to as banks) and intermediary payment service providers.

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

6. Relevant agencies, organizations and individuals.

Article 3. Interpretation of terms

In this Circular, the following terms are interpreted as follows:

1. “Electronic tax transactions” mean transactions conducted by agencies, organizations and individuals by electronic method under the scope of regulation of this Circular.

2. “Electronic document” (hereinafter referred to as the e-document) means information created, sent and archived by electronic method when a taxpayer, tax agency or another related agency, organization or individual conduct electronic tax transactions.

3. “E-transaction code” means a sequence of characters created according to a uniform principle, which is unique attached to each e-document on the General Department of Taxation’s e-portal.

4. “Electronic tax transaction account” means the name and password which are granted by the tax agencies to taxpayers, used to logged into the General Department of Taxation’s e-portal when performing electronic tax transactions.

The electronic tax transaction account consists of 01 (one) main account and no more than 10 (ten) secondary accounts. Main accounts are granted by tax agencies to taxpayers under Article 10 of this Circular. The secondary account is self-registered by the taxpayer through the main account to decentralize the implementation of each electronic tax service.

5. “E-transaction authentication code” means a one-time password for a taxpayer who does not have a digital certificate to conduct an e-transaction. This password is sent from the e-portal of the General Department of Taxation of related agencies’ systems to telephone number; or to e-mail address of the taxpayer as registered with the tax agencies; or randomly generated after every minute from an automatic electronic device that is provided by the tax agency or related agency; or self-generated randomly after a period by an application that is provided by a tax agency’s or related agency, and is installed on a smartphone or tablet.

6. “Payable identifier (ID)” is a sequence of characters generated on the tax agencies’ tax administration application system, which is unique for each taxpayer’s tax record or payable amount.

7. “Tax-related value-added network service providers (hereinafter referred to as T-VAN service providers)” are intermediaries as prescribed by the Law on E-Transactions and accepted by the General Department of Taxation to connect with the General Department of Taxation’s e-portal to provide representative services (in part or in whole) for the taxpayers to send, receive, store and recover e-documents; support the creation and processing of e-documents; certify the performance of e-transactions between the taxpayers and tax agencies.

8. “Bank or intermediary payment service provider” means a bank or organization providing payment intermediary services where the taxpayer remits money into the State budget in accordance with the Law on Tax Administration.

9. “E-portal of the General Department of Taxation” means an Internet-based centralized access point provided by the General Department of Taxation so as the taxpayers, tax agencies and other organizations, agencies and individuals perform electronic tax transactions according to Clause 1, Article 1 of this Circular.

10. “E-portals of competent State agencies” include National public service portal, Ministerial and provincial public service portals in accordance with provisions on implementation of the single-window mechanism, inter-agency single-window mechanism in the performance of administrative procedures that are connected with the General Department of Taxation ‘s e-portal.

11. “Portal used for exchange of information of a bank or intermediary payment service provider” means a system for connection and exchange of information and e-data between a bank or intermediary payment service provider and the General Department of Taxation to carry out electronic tax payment or tax refund procedures and exchange e-information about the taxpayer in accordance with the Law on Tax Administration.

Article 4. Principles of electronic tax transactions

1. A taxpayer conducting electronic tax transactions must be able to access and use Internet, have an e-mail address, digital signature in accordance with Article 7 of this Circular or have a mobile telephone number granted by a Vietnam-based telecommunication company (for individuals not yet granted digital certificates) registered for use in transactions with the tax agency, except the case where the taxpayer choose to make electronic tax payment specified at Point dd, Clause 2 of this Article according to regulations of the bank or intermediary payment service provider.

2. Taxpayers may choose either of the following forms to make electronic tax transactions via:

a) E-portal of the General Department of Taxation.

b) National public service portal or e-portal of the Ministry of Finance, connected with the General Department of Taxation’s e-portal.

c) E-portals of other competent State agencies (other than those specified at Point b of this Clause), connected with the General Department of Taxation’s e-portal.

d) T-VAN service provision organizations accepted for connecting with the General Department of Taxation’s e-portal by the General Department of Taxation.

dd) E-payment service of a bank or intermediary payment service provider to make electronic tax payment.

3. Registration for use of electronic tax transaction method

a) The taxpayer conducting electronic tax transactions through the General Department of Taxation’s e-portal shall register for conducting electronic tax transactions in accordance with Article 10 of this Circular.

b) The taxpayer conducting electronic tax transactions through the National public service portal or e-portal of the Ministry of Finance that is connected with the General Department of Taxation’s e-portal shall register and implement according to instructions of the agency managing the system.

c) The taxpayer conducting electronic tax transactions through e-portal of another competent State agency that is connected with the General Department of Taxation’s e-portal shall register and implement according to instructions of the competent State agency.

d) The taxpayer conducting electronic tax transactions through a T-Van service provider accepted to connect with the General Department of Taxation’s e-portal by the General Department of Taxation shall register for conducting electronic tax transactions in accordance with Article 42 of this Circular.

In the same period, the taxpayer may only choose to register and carry out one of tax-related administrative procedures specified at Point a, Clause 1, Article 1 of this Circular through the General Department of Taxation’s e-portal, National public service portal, the Ministry of Finance’s e-portal or a T-VAN service provider (except for the cases specified in Article 9 of this Circular).

dd) The taxpayer choosing to make electronic tax payment through the electronic tax payment service of a bank or intermediary payment service provider shall register and implement according to instructions of such bank or intermediary payment service provider.

e) The taxpayer that has made trading registration with the tax agency by electronic method must electronically conduct other transactions with the tax agency within the scope specified in Clause 1, Article 1 of this Circular, except the cases specified in Article 9 of this Circular.

4. Changing the use of electronic tax transaction method

a) The taxpayer who has registered for use of electronic tax transaction method under Point b, Clause 3 of this Article may conduct electronic tax transactions according to the method specified at Point a, Clause 2 of this Article without registering in accordance with Point a, Clause 3 of this Article.

b) Upon changing the methods of conducting electronic tax transactions specified at Points a and b, Clause 2 of this Article, the taxpayer who has registered for use of electronic tax transaction method according to Point d, Clause 3 of this Article must register to stop using the electronic tax transaction method in accordance with Point d, Clause 3 of this Article and register for using the electronic tax transaction methods under Points a and b, Clause 3 of this Article.

c) Upon changing the methods of conducting electronic tax transactions specified at Points a and b, Clause 2 of this Article, the taxpayer who has registered for use of electronic tax transaction methods under Points c and dd, Clause 3 of this Article must register for using electronic tax transactions methods according to Points a and b, Clause 3 of this Article.

5. The taxpayer shall compile and submit an electronic tax dossier and e-documents of remittance to the State budget according to one of the following methods:

a) Compiling an electronic tax dossier and e-documents of remittance to the State budget on the General Department of Taxation’s e-portal/the competent State agency’s e-portal/through a T-VAN service provider:

a.1) The taxpayer shall log in the General Department of Taxation’s e-portal/the competent State agency’s e-portal/the T-VAN service provider's portal; compile an electronic tax dossier and e-documents of remittance to the State budget online on the e-portal as selected by the taxpayer, electronically sign and send to the tax agency.

a.2) The T-VAN service provider shall be responsible for transferring the taxpayer’s electronic tax dossier and e-documents of remittance to the State budget to the General Department of Taxation’s e-portal in accordance with Point b, Clause 1, Article 46 of this Circular.

b) For tax declaration dossiers, the taxpayer may additionally select the method of compiling tax declaration dossier by software, declaration support tools provided by the tax agency or owned by the taxpayer, which satisfy data format standard as regulated by the tax agency; then log in the selected e-portal, electronically sign and send the tax declaration dossier to the tax agency.

c) Regarding electronic tax payment through the electronic tax payment service of a bank or intermediary payment service provider, the taxpayer shall log in the portal used for exchange of information of a bank or intermediary payment service provider and make documents of remittance to the State budget according to instructions of the bank or intermediary payment service provider. The bank or intermediary payment service provider shall transfer electronic tax payment information of the taxpayer to the General Department of Taxation’s e-portal in accordance with Article 21 of this Circular.

6. The taxpayer shall receive notices and results of electronic tax dossier processing from the tax agency by electronic method through the portal selected by the taxpayer upon making dossier, and send the electronic tax dossier in accordance with Clause 5 of this Article, regularly check emails, messages sent via the telephone number registered with the tax agency, log in the electronic tax transaction account on the General Department of Taxation’s e-portal to search, print decisions, notices or documents sent to the taxpayer by the tax agency, respond and comply with regulations or requirements in decisions, notices or documents sent by the tax agency like those sent in paper form.

The taxpayer shall take responsibility for his/her/its failures to check and read notices and documents of the tax agency at his/her/its electronic tax transaction account and email address, telephone messages, including the case where the taxpayer cannot log in the e-portal of the General Department of Taxation due to technical errors of his/her/its infrastructure systems and equipment or register inaccurate email address with the tax agency.

7. Taxpayers, tax agencies and other related organizations and individuals that have completed electronic tax 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.

Article 5. Sending electronic notices, decisions and documents by tax agencies

1. Tax agencies’ notices, decisions and documents sent through the General Department of Taxation's e-portal include:

a) Notices from the e-portal of the General Department of Taxation are feedback notices created and sent by the General Department of Taxation’s e-portal to taxpayers, organizations and individuals conducting electronic tax transactions, including notices certifying the receipt of electronic tax dossiers and e-documents of remittance to the State budget; notices of acceptance/non-acceptance of electronic tax dossiers made according to forms provided in this Circular.

b) Notices, decisions and documents from tax agencies, created by the tax administration application system and transmitted to the General Department of Taxation’s e-portal and sent to taxpayers, State agencies competent to receive the taxpayers’ dossiers according to the “inter-agency single-window mechanism”. The creation of such notices, decisions and documents shall comply with regulations on tax administrations on the tax agencies’ tax administration system; in case of failing to create them on the tax agencies’ tax administration system, provisions of Point c of this Clause shall be complied with.

c) Notices of tax agencies on tax regulations and policies and other tax-related notices, decisions and documents.

Tax agencies’ notices, decisions and documents in paper form shall be converted into e-documents and sent to taxpayers under Clause 2 of this Article, State agencies competent to receive taxpayers’ dossier according to the “inter-agency single-window mechanism”. The creation and issuance of these notices must comply with the law on tax administration.

2. Tax agencies shall send decisions, notices and other documents to taxpayers by electronic method as follows:

a) Tax agencies’ electronic decisions, notices and other documents shall be sent to the taxpayers’ electronic tax transaction accounts at the e-portal of the General Department of Taxation and their email addresses as registered with tax agencies in accordance with Point c, Clause 1, Article 10 of this Circular.

For individual taxpayers registering for receiving results via mobile telephones, tax agencies shall send messages to notify taxpayers through their mobile telephone numbers as registered with tax agencies of the sending of such decisions, notices and documents.

b) In case where taxpayers register and conduct e-transactions through competent State agencies’ e-portals, tax agencies shall send notices, decision and documents to such e-portals so as the competent State agencies send them to taxpayers.

c) In case where taxpayers carry out administrative procedures according to the “inter-agency single-window mechanism” and conduct e-transactions through competent State agencies’ e-portals, tax agencies shall send notices, decision and documents to such e-portals so as the competent State agencies send them to taxpayers.

d) In case where taxpayers register and conduct e-transactions through T-VAN service providers, tax agencies shall send notices, decisions and documents to the systems for exchange of information of T-VAN service providers so as T-VAN service providers send them to taxpayers; and at the same time, send them to taxpayers’ electronic tax transaction accounts at the General Department of Taxation’s e-portal.

dd) In case where taxpayers authorize tax service providers (hereinafter referred to as tax agents) to conduct electronic tax transactions in accordance with the Law on Tax Administration, tax agencies shall comply with Point a of this Clause, and at the same time send them to tax agents’ email addresses.

e) In case where organizations and individuals make tax declaration and tax payment for other organizations and individuals under Clause 5, Article 7 of the Government’s Decree No. 126/2020/ND-CP dated October 19, 2020, detailing a number of articles of the Law on Tax Administration (hereinafter referred to as the Decree No. 126/2020/ND-CP), tax agencies shall send decisions, notices and documents to email addresses of organizations and individuals who make declaration; in case taxpayers have electronic tax transaction accounts on the General Department of Taxation’s e-portal, such notices, decisions and documents shall concurrently be sent to taxpayers’ email addresses.

d) Decisions, notices and other documents already sent by tax agencies to taxpayers through the General Department of Taxation’s e-portal, competent State agencies’ e-portals or T-VAN service providers shall be archived on the General Department of Taxation’s e-portal.

h) Taxpayers may use electronic tax transaction accounts issued by the General Department of Taxation’s e-portal to search on such e-portal decisions, notices and other documents already sent by tax agencies to taxpayers through the General Department of Taxation’s e-portal, competent State agencies’ e-portals or T-VAN service providers.

Article 6. E-documents in electronic tax transactions

1. E-documents include:

a) Electronic tax dossiers: tax registration dossiers; tax declaration dossiers; certification of the performance of tax obligations; check of information on tax payment; procedures for clearing of overpaid tax amounts, late-payment interests or fines; tax refund dossiers; tax exemption or reduction dossiers; exemption from late-payment interests; non-imposition of late-payment interests; dossiers of freezing of tax arrears; dossiers of write-off of tax arrears, late-payment interest or fines; extension of the tax payment time limit; installment payment of tax arrears and other tax-related e-dossiers and e-documents as prescribed in the Law on Tax Administration and its guiding documents.

b) E-documents of remittance to the State budget: Documents of remittance to the State budget as specified in the Government’s Decree No. 11/2020/ND-CP dated January 20, 2020, on administrative procedures in State Treasury sector (hereinafter referred to as the Decree No. 11/2020/ND-CP) in electronic form, in case of making electronic tax payment via a bank or intermediary payment service provider, documents of remittance to the State budget are transaction documents of such bank or intermediary payment service provider which contain sufficient information on the form of document of remittance to the State budget.

c) Tax agencies’ notices, decisions and other documents in electronic form.

d) E-documents as specified in this Clause shall be electronically signed under Article 7 of this Circular. In case an electronic tax dossier contains attached documents in paper form, such documents must be converted into electronic form in accordance with the Law on E-Transactions and the Government’s Decree No. 165/2018/ND-CP dated December 24, 2018, on e-transactions in financial activities (hereinafter referred to as the Decree No. 165/2018/ND-CP).      

2. Legal validity of e-documents: E-documents prescribed in this Circular are valid like dossiers, documents, notices and documents in paper form. An e-document shall be considered as an original if it is created by on of methods specified in Article 5 of the Decree No. 165/2018/ND-CP.

3. Conversion of e-documents into paper documents and vice versa:

E-documents shall be converted into paper documents and vice versa in accordance with the Law on E-Transactions and the Decree No. 165/2018/ND-CP and must ensure format and technical standards for data according to current law provisions.

Printed documents of remittance to the State budget shall comply with the Law on E-Transactions, the Decree No. 165/2018/ND-CP and Article 23 of this Circular.

4. Modification of e-documents: E-documents shall be modified in accordance with Article 8 of the Decree No. 165/2018/ND-CP.

5. Archive of e-documents: Tax-related e-documents shall be archived within a law-prescribed time limit as for paper documents, in compliance with the environment and conditions for electronic archive, relevant laws on archive, ensuring conditions specified in Clause 1, Article 15 of the Law on E-Transactions. Upon the expiration of the time limit for archive of e-documents as prescribed, 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 must be further archived until the destruction of these e-documents will absolutely not affect other e-transactions.

Article 7. E-signing in electronic tax transactions

1. Upon conducting electronic tax transactions, the taxpayer must use his/her/its valid digital certificate granted by a public digital signature authentication service provider or granted or recognized by a competent state agency to digitally sign on electronic tax dossiers or documents, except the following cases:

a) An individual taxpayer has a tax identification number but not yet been granted a digital certificate.

b) The taxpayer has made initial tax registration and been granted a tax identification number under Clause 1, Article 13 of this Circular.

c) The taxpayer selecting the method of electronic tax payment in accordance with Point dd, Clause 2, Article 4 of this Circular shall comply with regulations of the bank or intermediary payment service provider.

2. Registration for use of digital certificates, mobile telephone numbers to conduct tax-related e-transactions

a) Taxpayers may register one or several digital certificate(s) to conduct electronic tax transactions; use several digital certificates to conduct one tax-related administrative procedure.

b) Before using digital certificates to conduct electronic tax transactions, taxpayers must register their digital certificates with tax agencies.

c) An individual mentioned at Point a, Clause 1 of this Article may register only one mobile telephone number to receive e-transaction authentication code through “message” by each e-transaction with the tax agency.

d) The taxpayer mentioned at Point b, Clause 1 of this Article may register only one mobile telephone number of such individual taxpayer or the at-law representative, for institutional taxpayer, to receive the e-transaction authentication code through “message” when submitting the tax registration dossier for the first time by electronic method to the tax agency.

3. In case the taxpayer changes one of the information specified in Clause 1, Clause 2 of this Article and Point c, Clause 1 of Article 10, he/she/it shall be responsible for registering such change and timely supplementing in accordance with Article 11 of this Circular.

4. Use of digital signatures and e-transaction authentication by taxpayers

a) Taxpayers must use digital signatures by digital certificates as prescribed in Clauses 1 and Points a, b, Clause 2 of this Article to give signatures on their e-documents when conduct transactions with tax agencies by electronic method.

b) 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.

c) In case individual taxpayers who conduct electronic tax transactions with tax agencies have not yet been granted digital certificates:

c.1) They may use e-transaction authentication codes sent through “messages” from the General Department of Taxation’s e-portal or system of agencies involved in these e-transactions to the taxpayers’ telephone numbers or email addresses as registered with tax agencies or agencies involved in these e-transactions (hereinafter referred to as SMS OTP); or

c.2) They may use e-transaction authentication codes randomly created after every minute from an automatic electronic device provided by the tax agency or involved agency (hereinafter referred to as Token OTP); or

c.3) They may use e-transaction authentication codes randomly created after a period of time from an application provided by the tax agency or involved agency, which is installed on a smartphone or tablet (hereinafter referred to as Smart OTP); or

c.4) They may use biometric authentication as prescribed in the Decree No. 165/2018/ND-CP.

b) In case where taxpayers being organizations or individuals who make tax declaration and tax payment for foreign organizations, individuals or contractors conduct electronic tax transactions with tax agencies, such organizations or individuals shall use their digital certificates to give signatures on e-documents when conducting transactions with tax agencies by electronic method.

5. E-signing on e-documents of tax agencies

a) For e-documents being notices automatically created and sent to the taxpayers by the General Department of Taxation’s e-portal, or automatically created and sent to the taxpayers through the General Department of Taxation’s e-portal by the tax administration system of the General Department of Taxation under Article 5 of this Circular, the digital signature in the name of the General Department of Taxation issued by the public digital signature authentication service provider according to the Ministry of Information and Communications’ regulations shall be used.

b) Regarding e-documents created on the tax administration system of the General Department of Taxation by tax officers according to the tax administration operation process which are sent to taxpayers through the General Department of Taxation's e-portal under Article 5 of this Circular, the digital signature in the name of the tax agency issued by the public digital signature authentication service provider according to the Ministry of Information and Communications’ regulations and digital signatures of tax officers issued by the Government Cipher Committee according to the assigned functions, tasks and competence as prescribed by the Law on Tax Administration and guiding documents shall be used.

c) The General Department of Taxation shall develop an e-signing system to manage digital signatures issued to tax officers; manage the e-signing process according to regulations, ensuring safety and confidentiality as prescribed.

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

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

Article 8. Determination of time of submission of electronic tax dossiers and time of electronic tax payment by taxpayers and time of sending notices, decisions and documents to taxpayers by tax agencies

1. Time of submission of electronic tax dossiers and time of electronic tax payment

a) The taxpayers may conduct electronic tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 07 days a week, including weekends, holidays and New Year holidays. Taxpayer filing time is determined in the day if the dossier is successfully deposited between 00:00:00 and 23:59:59 (o’clock) of the day.

b) The time for certification of electronic tax filing is determined as follows:

b.1) For an electronic tax registration dossier: is the date on which the tax agency's system receives the dossier as written on the notice of receipt of electronic tax registration dossier sent by the tax agency to the taxpayer (according to the form No.01-1/TB-TDT attached to this Circular).

b.2) For an tax declaration dossier (except for tax declaration dossiers in case where the tax administration agency determine tax amounts and notify tax payment under Article 13 of the Decree No. 126/2020/ND-CP): Is the date on which the tax agency's system receives the dossier as written on the notice of receipt of electronic tax declaration dossier sent by the tax agency to the taxpayer (according to the form No.01-1/TB-TDT attached to this Circular), if the tax declaration dossier is accept by the tax agency in the notice of receipt of electronic tax declaration dossier sent by the tax agency to the taxpayer (according to the form No. 01-2/TB-TDT attached to this Circular).

For tax declaration dossier containing attached documents that are submitted directly in person or sent via postal service: The time for certification of electronic tax filing is determined according to the date on which the taxpayer completes his/her/its submission of complete dossier as prescribed.

b.3) For dossiers other than those specified at Points b.1, b.2 as mentioned above: is the date on which the tax agency's system receives the dossier as written on the notice of acceptance of e-dossier sent by the tax agency to the taxpayer (according to the form No.01-2/TB-TDT attached to this Circular).

b.4) The time for certification of electronic tax dossier submission is the ground for the tax agency to calculate the time for submission of tax dossier, or calculate the time to process electronic tax dossier in accordance with the Law on Tax Administration, guiding documents and this Circular.

c) Date of electronic tax payment is determined according to Clause 1, Article 58 of the Law on Tax Administration.

2. The time of sending notices, decisions and documents to taxpayers is determined in the day if the dossier is successfully deposited between 00:00:00 and 23:59:59 (o’clock) of the day.

Article 9. Handling of incidents in the course of conducting electronic tax transactions

1. Where an e-transaction is failed due to an error in the technical infrastructure system of a taxpayer, the taxpayer shall handle the incident on its/his/her own.

In case the tax dossier submission and tax payment deadline is due but the taxpayer's is unable to handle the incident, the taxpayer may conduct the transaction with the tax agency by submitting a paper dossier directly or sending it by post to the tax agency and pay tax directly at the bank or State Treasury in accordance with the Decree No. 11/2020/ND-CP and guiding documents.

2. Where an e-transaction is failed due to an error in the technical infrastructure system of a bank or intermediary payment service provider, such bank or intermediary payment service provider shall notify the taxpayer and coordinate with the General Department of Taxation for timely support and solutions to handle the incident as soon as possible; the taxpayer may pay through another bank/intermediary payment service provider or directly pay at a bank/State Treasury in accordance with the Decree No. 11/2020/ND-CP and guiding documents.

In case an incident occurs due to an error in the technical infrastructure system of a bank or intermediary payment service provider, leading to incorrect information on the taxpayer’s documents of remittance into the State budget (information about the date of payment, tax amount, tax identification number of the taxpayer, tax payment account, the State Treasury account, agency in charge of collection, information recorded by the bank on the section for bank declaration) or the bank or intermediary payment service provider fails to transfer money into the State budget within the time limit as prescribed by the law on tax administration, affecting the taxpayer's interests, provisions in Article 27 of the Law on Tax Administration, Article 30 of the Decree No. 126/2020/ND-CP and documents guiding the Law on Tax Administration shall be complied with.

3. In case an e-transaction is failed due to an error in the General Department of Taxation's e-portal on the last day of the time limit for submission of tax dossiers and tax payment:

a) The General Department of Taxation shall be responsible for timely announcing the time of system failure and the time the system resumes operation (according to the form No. 02/TB-TDT attached to this Circular) on the website (www.gdt.gov.vn) and the General Department of Taxation’s e-portal.

b) The taxpayer shall submit electronic tax dossier and e-documents of remittance to the State budget in the day following the date the General Department of Taxation's e-portal resumes operation, except for the case the taxpayer requests and has directly submitted his/her/its paper dossier at the tax agency, made tax payment through other e-transaction channels in accordance with Clause 2, Article 4 of this Circular or made tax payment directly at the bank/State Treasury according to the Decree No. 11/2020/ND-CP and guiding documents. Tax dossiers and e-documents of remittance to the State budget that are submitted during this time are considered to be submitted timely.

c) In case an incident occurs to the General Department of Taxation’s e-portal after the working time of the last day of the deadline for submission of tax dossiers and tax payment, if the taxpayer asks for directly submitting paper dossier at the tax agency and making tax payment through other e-transaction channels in accordance with Clause 2, Article 4 of this Circular or directly making payment at the bank/State Treasury under the Decree No. 11/2020/ND-CP and guiding documents, the tax agency, the State Treasury or the bank shall receive and handle such request for the taxpayer as prescribed. The above-mentioned tax dossiers and documents of remittance to the State budget (in paper form) that are submitted on the working day following the date on which an incident occurs to the General Department of Taxation's e-portal are considered to be submitted timely.

4. In case an e-transaction is failed due to an error in the competent State agency’s e-portal:

a) The competent State agency shall be responsible for notifying the taxpayer about the time of system failure and the time when the system resumes operate on its website and e-portal; at the same time, send a notice to the tax agency within the working day, coordinate with the General Department of Taxation for timely support.

b) The taxpayer may conduct e-transaction through the General Department of Taxation’s e-portal to submit his/her/its electronic tax dossier, make e-payment or select other electronic tax payment methods as prescribed in Clause 2, Article 4 of this Circular.

5. In case an e-transaction is failed due to an error in the T-VAN service provider’s technical infrastructure system:

a) The T-VAN service provider shall be responsible for notifying the taxpayer about the time of system failure and the time when the system resumes operate; at the same time, send a notice to the tax agency within the working day, coordinate with the General Department of Taxation for timely support.

b) The taxpayer may conduct e-transaction through the General Department of Taxation’s e-portal during the time when an error occurs to the technical infrastructure system of the T-VAN service provider in order to submit his/her/its electronic tax dossier, make e-payment or select other electronic tax payment methods as prescribed in Clause 2, Article 4 of this Circular.

Chapter II

TAX-RELATED TRANSACTIONS BETWEEN TAXPAYERS AND TAX AGENCIES BY ELECTRONIC METHOD

Section 1

REGISTRATION OF E-TRANSACTIONS WITH TAX AGENCIES

Article 10. Registration for electronic tax transactions

1. Registration for issuance of electronic tax transaction accounts with tax agencies through the General Department of Taxation’s e-portal.

a) Taxpayers being agencies, organizations and individuals that have been granted with digital certificates or taxpayers being individuals that have not yet been granted digital certificates but already have tax identification numbers may register with tax agencies for being granted electronic tax transaction accounts.

Agencies and organizations specified in Clause 1, Article 13 of this Circular must carry out procedures for registration for issuance of electronic tax transaction accounts with tax agencies through the General Department of Taxation’s e-portal according to this Clause after being granted a tax identification number.

b) Procedures for registration and issuance of electronic tax transaction accounts with tax agencies by electronic method directly through the General Department of Taxation’s e-portal

b.1) Regarding taxpayers being agencies, organizations and individuals that have been granted with digital certificates as prescribed or taxpayers being individuals that have not yet been granted digital certificates but are using biometric authentication, the registration for conducting e-transactions with tax agencies are prescribed as follows:

- The taxpayers access the General Department of Taxation’s e-portal to register transactions with tax agencies electronically (according to the form No. 01/DK-TDT attached to this Circular), sign electronically and send to the General Department of Taxation’s e-portal.

- The General Department of Taxation’s e-portal shall send a notice (according to the form No. 03/TB-TDT attached to this Circular) to the registered email address or telephone number of the taxpayers within 15 minutes upon receipt of electronic registration dossiers for the taxpayers:

+ In case of acceptance, the General Department of Taxation’s e-portal shall send information about electronic tax transaction accounts (according to the form No. 03/TB-TDT attached to this Circular) to the taxpayers.

+ In case of non-acceptance, the taxpayers shall base on reasons of disapproval of tax agencies as stated in notices (prepared according to the No. 03/TB-TDT enclosed with this Circular) to complete registration information, electronically sign and send to the General Department of Taxation’s e-portal or contact the direct supervisory tax agencies for guidance and assistance.

- After receiving notices from tax agencies of the granted en of electronic tax transaction accounts (main accounts), taxpayers may conduct e-transactions with tax agencies according to regulations.

- Taxpayers may use their main accounts granted by tax agencies to fully conduct e-transactions with tax agencies according to Clause 1, Article 1 of this Circular, except for the cases specified in Clause 5 of this Article; and at the same time, from these main accounts, taxpayers may self-create and decentralize one or more (not exceeding 10 (ten)) secondary accounts through the function on the e-portal of the General Department of Taxation to conduct each electronic tax transaction with tax agencies.

b.2) Regarding taxpayers being individuals who have not yet been granted digital certificates but are using e-transaction authentication codes, after performs activities mentioned at Point b.1, the taxpayers shall come to any tax agency to present their identity cards or passports or citizen’s identity cards to receive and activate their electronic tax transaction accounts.

c) Taxpayers may register one official email address to receive all notices during their e-transactions with tax agencies (such email address must be consistent with those that have been registered directly with tax agencies in accordance with Article 13 of this Circular or email addresses registered with business registration agencies according to the inter-agency single-window mechanism under Articles 14 and 35 of this Circular), in addition, for each tax-related administrative procedure, taxpayers may register one more email address to receive all notices related to that tax-related administrative procedure.

2. Registration of e-transactions with tax agencies through the competent State agency's e-portal that has been connected with the General Department of Taxation’s e-portal:

a) Registration of e-transactions with tax agencies through the National Public Service Portal and the Ministry of Finance’s e-portal:

a.1) In case taxpayers register for conducting electronic tax transactions through the National Public Service Portal and the Ministry of Finance’s e-portal, the regulations of the agency in charge of the system shall be complied with.

a.2) In case taxpayers do not have electronic tax transaction accounts on the General Department of Taxation’s e-portal, taxpayers must declare the following information: Name of the taxpayers; tax identification number; addresses; information about the tax agents (name, tax identification number, tax agent contract); information about registration of digital certificates used in electronic tax transactions (for agencies, organizations and individuals that have been granted digital certificates); information about bank accounts used to make electronic tax payment (for agencies, organizations and individuals that have been granted digital certificates); official email addresses to receive all notices during the e-transaction with tax agencies; other email address for every tax-related administrative procedure; telephone number (for agencies or organizations)/mobile telephone number (for individuals), then electronically sign and send to tax agencies.

The General Department of Taxation's e-portal shall update information of registration for using electronic tax transaction of taxpayers through the National Public Service Portal or the Ministry of Finance’s e-portal and send such information to the electronic tax transaction accounts that are additionally granted to taxpayers to directly conduct transactions at the General Department of Taxation's e-portal.

b) Registration of e-transactions with tax agencies through other competent State agencies’ e-portals (except for the cases specified at Point a of this Clause):

Taxpayers who already have an account provided by a competent State agency (except for the cases specified at Point a of this Clause) and wish to conduct tax-related e-transactions shall register according to Clause 1 of this Article.

3. Registration of e-transactions with tax agencies through T-VAN service providers: Taxpayers shall comply with Article 42 of this Circular.

4. Individual taxpayers have electronic tax transactions on a case-by-case basis, are not required to carry out the procedures for registering e-transactions with tax agencies as prescribed in Clause 1 of this Article; the registration of e-transactions on a case-by-case basis at the same time as the time of arising tax transactions, except for the cases where the taxpayers have registered and are granted an electronic tax transaction account by the tax agency, and are obliged to make tax declaration and payment on a case-by-case basis, accounts granted by tax agencies shall be used to make transactions.

5. For procedures for registration for electronic tax payment:

Taxpayers shall register for electronic tax payment through the e-portal of the General Department of Taxation or T-VAN service provider, they shall concurrently register for using tax payment service with a bank or intermediary payment service provider where their accounts are opened according to regulations of the bank or intermediary payment service provider. Taxpayers may choose to make electronic tax payment at one or many bank(s) or intermediary payment service provider(s) where they have transaction accounts.

The banks or intermediary payment service providers where the taxpayers open their accounts shall send through the e-portal of the General Department of Taxation a notice of acceptance or rejection of electronic tax payment registration (made according to the form No. 04/TB-TDT attached to this Circular) to the taxpayers within 03 (three) working days after receiving their registration.

In case the taxpayers’ registrations are rejected, the taxpayers shall, based on the banks’ or intermediary payment service providers’ notices of rejection, supplement registration information or contact the managing tax agencies and the banks or intermediary payment service providers where their accounts are opened for instruction and assistance.

Article 11. Registration of changes in or supplementations to e-transaction information

1. Taxpayers who have been granted electronic tax transaction accounts under Article 10 of this Circular shall be responsible for updating fully and immediately if there is any change or supplementation to information registered for electronic tax transactions with tax agencies. 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 electronic tax transactions with tax agencies (made according to the form No. 02/DK-TDT attached to this Circular), give their e-signatures and submit them to the tax agencies.

Within 15 minutes 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 the form No. 03/TB-TDT attached to this Circular) of acceptance or rejection of such information to the taxpayer.

2. Taxpayers who have registered e-transactions with tax agencies through the competent State agencies’ e-portals shall comply with the competent State agencies’ regulations if there is any change or supplementation to registered information.

3. Taxpayers who have been granted with electronic tax transaction accounts through T-VAN service providers under Article 42 of this Circular shall comply with Article 42 of this Circular if there is any change or supplementation to the information registered for electronic tax transactions.

4. For changed or supplemented information on accounts at banks or intermediary payment service providers for electronic tax payment, taxpayers shall register with banks or intermediary payment service providers where they have these accounts under Clause 5, Article 10 of this Circular.

5. Taxpayers who register for changing electronic tax transaction method shall comply with Clause 4, Article 4 of this Circular and this Article.

Article 12. Suspension of e-transactions with tax agencies

1. In case the tax agencies issue the Notice of termination of the tax identification number, Notice of the taxpayer not operating at the registered address according to the law on tax registration, or Notice of the dissolution of the enterprise/termination of existence/termination of operation of the business registration agencies in accordance with the law on enterprise registration, registration of cooperatives immediately on the date of updating the validity of the taxpayer's tax identification number, the e-portal of the General Department of Taxation shall stop carrying out tax administrative procedures by electronic methods, and at the same time send a notice of the termination of e-transactions for the taxpayer according to Clause 2, Article 5 of this Circular, T-VAN service providers and banks or related intermediary payment service providers for the case of suspension the electronic tax payment service.

2. From the time of cessation of electronic tax transactions, taxpayers are not allowed to electronically carry out tax-related administrative procedures as prescribed in Clause 1, Article 1 of this Circular. Taxpayers have the right to look up information of previous e-transactions on the e-portal of the General Department of Taxation, competent State agencies, and T-VAN service providers by using their granted accounts or electronic tax transaction codes until the e-document expires as prescribed.

3. The taxpayer who has stopped e-transactions shall carry out the registration procedures like the first registration according to Article 10 of this Circular in case the tax agencies issue a notice to restore the tax identification number.

Section 2

E-TRANSACTIONS IN TAX REGISTRATION

Article 13. Receipt of dossiers and return of handling results to taxpayers who make electronic tax registration directly with tax agencies

1. Tax registration dossiers for the first time

a) Taxpayers who are newly established or begin to incur obligations to the State budget shall make and submit the first-time tax registration dossiers according to the Minister of Finance's Circular No. 105/2020/TT-BTC dated December 03, 2020, guiding on tax registration (hereinafter referred to as the Circular No. 105/2020/TT-BTC) by electronic methods to the tax agencies as prescribed at Point a, Clause 5, Article 4 of this Circular.

b) The e-portal of the General Department of Taxation shall receive, compare, and send the Notices of receipt of electronic tax registration dossiers (according to the form No. 01-1/TB-TDT attached to this Circular) to the taxpayers within 15 minutes from the date of receipt of the taxpayers’ tax registration dossiers to the email address or telephone number as registered with the tax agencies. The notices must clearly state the time and place to return the results, and at the same time require the taxpayers to bring the paper dossiers to the tax agencies.

c) If the tax registration dossier is eligible for grant of tax identification number as prescribed, the tax agency shall handle it according to the Circular No. 105/2020/TT-BTC.

d) In case the tax registration dossier is not eligible for grant of tax identification number as prescribed, within 02 (two) working days from the date of receipt of the dossier as stated in the Notice of receipt of the electronic tax registration dossier, the tax agency shall send the Notice of rejection of tax registration dossiers (according to the form No. 01-2/TB-TDT attached to this Circular) to the taxpayer via the e-portal of the General Department of Taxation.

The taxpayer shall be responsible for sending other electronic tax registration dossiers via the e-portal of the General Department of Taxation to replace the erroneous dossier sent to tax agency.

2. Tax registration dossiers for grant of tax identification numbers and tax identification numbers for business locations of business households and individuals; registration dossiers of changes in tax registration information in cases where results must be returned; dossiers of temporary suspension of operation, operation or resumption of operation or operation ahead of time; dossiers for invalidation of tax identification numbers; dossiers for recovery of tax identification numbers

a) Taxpayers shall base on the regulations on dossiers, dossier submission deadlines, and filing locations in the Law on Tax Administration, the Decree No. 126/2020/ND-CP and the Circular No. 105/2020/TT- BTC to compile and send dossiers to tax agencies as prescribed at Point a, Clause 5, Article 4 of this Circular.

b) The e-portal of the General Department of Taxation shall receive, examine and send the Notice of receipt of electronic tax registration dossiers (according to the form No. 01-1/TB-TDT attached to this Circular) to the taxpayers within 15 minutes from the date of receipt of the e-dossiers.

c) If the e-dossiers are complete as prescribed, the tax agencies shall process and return the results to the taxpayers as according to Clause 2, Article 5 of this Circular within the time limit specified in the Circular No. 105/2020/TT-BTC.

In case the taxpayers register to receive the results of the tax registration certificate or a Notification of tax identification number by post, the tax agencies shall be responsible for sending the results to the taxpayers via the public postal service to the registered address.

d) In case the e-dossiers are incomplete as prescribed, within 02 (two) working days from the date as stated on the Notice of receipt of the electronic tax registration dossiers, the tax agencies shall send a Notice of rejection of the dossiers (according to the form No. 01-2/TB-TDT attached with this Circular) to the taxpayers according to Clause 2, Article 5 of this Circular.

Taxpayers shall be responsible for sending other e-dossiers via the e-portal that taxpayers choose to replace the erroneous dossiers sent to tax agencies.

3. Registration dossiers for change of tax registration information in case results are not required to return to taxpayers

a) Taxpayers shall base on the regulations on dossiers, dossier submission deadlines, and filing locations in the Law on Tax Administration, the Decree No. 126/2020/ND-CP and the Circular No. 105/2020/TT- BTC to compile and send dossiers to tax agencies as prescribed at Point a, Clause 5, Article 4 of this Circular.

b) The e-portal of the General Department of Taxation shall receive, examine and send the Notice of receipt of electronic tax registration dossiers (according to the form No. 01-1/TB-TDT attached to this Circular) to the taxpayers within 15 minutes from the date of receipt of the e-dossiers.

c) If the e-dossiers are complete as prescribed, the tax agencies shall update the changed information within the time limit specified in the Circular No. 105/2020/TT-BTC.

d) In case the e-dossiers are incomplete as prescribed, within 02 (two) working days from the date as stated on the Notice of receipt of the electronic tax registration dossiers, the tax agencies shall send a Notice of rejection of the dossiers (according to the form No. 01-2/TB-TDT attached with this Circular) to the taxpayers according to Clause 2, Article 5 of this Circular.

Taxpayers shall be responsible for sending other e-dossiers via the e-portal that taxpayers choose to replace the erroneous dossiers sent to tax agencies.

Article 14. Receipt of dossiers and return of processing results for taxpayers who conduct electronic tax registration at the same time as business registration under the inter-agency single-window mechanism

1. Submission of dossiers for enterprise registration, dossiers of registration of cooperative; dossiers of change of information, dossiers of business suspension, resumption of operation after temporary cessation of business before the expected date, dissolution or termination of operation

Taxpayers shall submit dossiers to business registration agencies and cooperative registration agencies according to the Law on Enterprises, the Law on Cooperatives, the Law on Credit Institutions and guiding documents. State management agencies shall send information about electronic tax registration dossiers to tax agencies by electronic methods as prescribed in Article 35 of this Circular.

Before submitting the dossiers for change of address information leading to the change of the directly-managing tax agencies or the dissolution dossiers to the business registration agencies or cooperative registration agencies according to the Law on Enterprises, the Law on Cooperatives, the Law on Credit Institutions and guiding documents, the taxpayers shall submit dossiers to the tax agencies according to Article 13 of this Circular to fulfill tax obligations under the provisions of the Law on Tax Administration.

2. The tax agencies shall process the dossiers and send the result of the required dossiers (including dossiers for registration of enterprises, dossiers for registration of cooperatives; dossiers for registration of change of head office’s location to another district, town, province or city leading to changes of the managing tax agencies; dossiers of registration for dissolution of enterprises or cooperatives; terminate the operation of branches, representative offices or business locations) via the e-portal of the General Department of Taxation to the National Information System on registration of enterprises and cooperatives. In case the taxpayer has an electronic tax transaction account on the e-portal of the General Department of Taxation, the results shall be sent concurrently to the email address of the taxpayer.

Section 3

E-TRANSACTIONS IN TAX DECLARATION, TAX CALCULATION AND TAX PAYMENT NOTICE

Article 15. Registration for the tax declaration obligation

1. Tax declaration obligation registration for the first time:

a) Taxpayers shall register tax declaration obligations concurrently with tax registration and business registration in accordance with the law on tax administration, enterprise registration and Section 2, Chapter II of this Circular.

b) The tax agency shall, based on the information on the taxpayer's tax registration/business registration dossier that has been granted a tax identification number/enterprise identification number, determine the tax declaration obligation of the taxpayer, including types of taxes that the taxpayer must declare, tax declaration period (month, quarter, year, on a case-by-case basis and tax settlement), time limit for submitting tax declaration dossiers and tax declaration forms; send information about tax declaration obligations to the taxpayer on the e-portal of the General Department of Taxation.

c) Taxpayers shall be responsible for checking information about tax obligations on the e-portal of the General Department of Taxation, in case of incomplete or incorrect tax declaration obligations, taxpayers shall adjust and supplement the tax declaration obligation as prescribed at Point b, Clause 2 of this Article.

d) Taxpayers shall submit tax declaration dossiers according to the tax declaration obligations registered with the tax agencies in accordance with the Law on Tax Administration.

dd) Tax agencies shall, based on information on tax declaration obligations of taxpayers, periodically urge taxpayers to declare and sanction violations of tax declaration dossier submission by taxpayers in accordance with the Law on Tax Administration.

2. Change information about tax declaration obligations

a) Change of monthly or quarterly tax period:

When there is a change in information about the tax period as prescribed in Article 9 of the Decree No. 126/2020/ND-CP, the taxpayer shall make a written request to change the tax period from month to quarter (according to the form No. 01/DK-TDKTT provided in Appendix I attached to the Decree No. 126/2020/ND-CP) and send it to the tax agency as prescribed at Point a, Clause 5, Article 4 of this Circular no later than January 31 of the year in which the quarterly tax declaration is started.

a.2) The tax agency shall send the notice of receipt of electronic tax dossiers (made according the form No. 01-1/TB-TDT attached to this Circular) to the taxpayer as prescribed in Clause 2 Article 5 of this Circular.

- In case the tax agency detects that the taxpayer is not eligible for quarterly tax declaration, the tax agency shall send a document to the taxpayer according to Point d, Clause 2, Article 9 of the Decree No. 126/2020/ND-CP.

- In case the taxpayer is eligible for quarterly tax declaration, the tax agency shall update information about changes in tax declaration obligations of taxpayer on the application system of the tax agency and the e-portal of the General Department of Taxation.

a.3) In case the tax agency detects that the taxpayer is not eligible for quarterly tax declaration through inspection or examination, the tax agency shall send a document to the taxpayer according to Point d, Clause 2, Article 9 of the Decree No. 126/2020/ND-CP.

b) Taxpayers who adjust or supplement their tax declaration obligations (except for the case specified at Point a of this Clause) shall access the e-portal of the General Department of Taxation and log in to their electronic tax transaction account that has been granted to update information on tax declaration obligations, the e-portal of the General Department of Taxation shall automatically update the taxpayer's tax declaration obligations. The changed and supplemented information shall take effect from the time the tax declaration obligation is updated.

3. Termination of the tax declaration obligation

a) Taxpayers who change information about tax declaration obligation, leading to the termination of the tax declaration obligation for a type of tax or a tax declaration form, shall comply with the provisions of Clause 2 of this Article.

b) The tax agencies shall automatically terminate the entire tax declaration obligation at the same time as the taxpayers’ legal status on the application system for tax registration, business registration and send information to taxpayers on the e-portal of the General Department of Taxation.

Article 16. Electronic tax declaration

1. Making and sending of tax declaration dossiers by taxpayers:

a) Taxpayers shall make electronic tax declarations (including additional declarations, send an explanation of additional information and documents of tax declaration dossiers) by one of the methods specified in Clause 5, Article 4 of this Circular.

b) If the tax declaration dossier includes documents prescribed by law, which the taxpayer cannot send electronically, he/she/it shall submit it directly to the tax agency or send it by registered mail to the tax agency.

c) The taxpayer has submitted electronic tax declaration dossiers, but the tax agency has issued a notice of rejection of the taxpayer's tax declaration dossiers and the taxpayer fails to re-submit the tax declaration dossiers or resubmit but still receives rejection by the tax agency, in such case, he/she/it is determined to have not filed tax declaration dossiers.

2. Receipt of taxpayers’ tax declaration dossiers by tax agencies

a) The e-portal of the General Department of Taxation shall send the Notice of receipt of electronic tax declaration dossiers (according to the form No. 01-1/TB-TDT attached to this Circular) to taxpayers as prescribed in Clause 2, Article 5 of this Circular within 15 minutes from the date of receipt of the taxpayers’ electronic tax declaration dossiers.

b) Within 01 working day from the date stated on the notice of receipt of electronic tax declaration dossiers, the tax agencies shall send a Notice of acceptance/rejection of electronic tax declaration dossiers (according to the form No. 01-2/TB-TDT attached to this Circular) to taxpayers as prescribed in Clause 2, Article 5 of this Circular.

b.1) In case of accepting electronic tax declaration dossiers, the tax agencies shall send a Notice of acceptance of electronic tax declaration dossiers (according to the form No. 01-2/TB-TDT attached to this Circular) to the taxpayers as prescribed in Clause 2, Article 5 of this Circular.

b.2) In case of rejecting the tax declaration dossiers, the tax agencies shall send a Notice of rejection of electronic tax declaration dossiers (according to the form No. 01-2/TB-TDT attached to this Circular) to the taxpayers as prescribed in Clause 2, Article 5 of this Circular, clearly stating the reasons.

c) For tax declaration dossiers with attached documents submitted directly or sent by post, the tax agencies shall immediately compare the paper dossiers with dossiers received via the e-portal of the General Department of Taxation.

b) Within 01 (one) working day from the date of receipt of complete dossiers and documents enclosed as prescribed, the tax agencies shall send a Notice of acceptance/disapproval of electronic tax declaration dossiers (according to the form No. 01-2/TB-TDT issued together with this Circular) under Point b of this Clause to taxpayers as prescribed in Clause 2, Article 5 of this Circular.

Article 17. Processing of tax declaration dossiers

1. The e-portal of the General Department of Taxation shall update the taxpayer's tax declaration dossiers that have been received electronically in accordance with the Law on Tax Administration and guiding documents into the tax agencies’ tax administration application system and the tax agencies directly managing the taxpayers. The tax agencies managing the revenue shall be responsible for processing the tax declaration dossiers of the taxpayers.

In case the tax declaration dossiers are not under the tax agencies' responsibility for processing, the tax agencies shall send a notice to the taxpayers to adjust the information on the tax declaration dossiers.

While processing the dossier, if there is insufficient information to be explained or supplemented, the tax agency shall send a Notice of explanation, supplementing information and documents (according to the form No. 01/TB-BSTT-NNT issued together with the Decree No. 126/2020/ND-CP) to the taxpayer according to Clause 2, Article 5 of this Circular.

The e-portal of the General Department of Taxation shall receive the explanation dossiers, additional information and documents sent by the taxpayer by electronic methods as prescribed in Clause 2, Article 16 of this Circular.

2. Return of the result of tax declaration dossiers

a) The tax agencies shall account the payable tax amount of the taxpayers according to the number of tax amount they declare and return the Notice of acceptance of electronic tax declaration dossiers (according to the form No. 01-2/TB-TDT attached to this Circular), except for the case specified at Point b of this Clause.

b) The tax agencies shall calculate tax amount, then issue a Notice of tax payment according to the form specified in the Decree No. 126/2020/ND-CP, and send a Notice of tax payment to the taxpayers according to Clause 2, Article 5 of this Circular.

c) For e-dossiers of registration fee declaration of assets (except for houses and land): after 30 days from the date of Notice of registration fee payment, if the taxpayer fails to pay the registration fee as prescribed, the Notice of registration fee payment and related registration fee declaration dossiers shall be no longer valid and destroyed.

Article 18. Receipt and return of processing results for cases the tax agencies calculate tax amount, notify the tax payment according to the financial obligation determination dossiers sent electronically by competent State management agencies under the inter-agency single-window mechanism

1. Taxpayers shall submit tax declaration dossiers together with dossiers of determination of financial obligations to competent State management agencies in accordance with law. State management agencies shall send information on determining financial obligations to tax agencies by electronic methods as prescribed in Article 36 of this Circular.

2. The tax agencies shall calculate tax amount and send the notice of tax payment through the e-portal of the General Department of Taxation to the e-portal of the agencies receiving dossiers. In case the taxpayer has an electronic tax transaction account on the e-portal of the General Department of Taxation, the notice of tax payment shall be sent concurrently to the email address of the taxpayer. The agencies receiving dossiers under the inter-agency single-window mechanism shall be responsible for sending the notice of tax payment to the taxpayers.

3. Past the deadline for payment as stated in the Notice of financial obligations of the tax agencies, the tax agencies shall make a list of dossiers of taxpayers who have not yet fulfilled their financial obligations into the State budget and transmit it to competent state agencies and then receive review results from competent state agencies via the e-portal of the General Department of Taxation to monitor financial obligations of taxpayers in accordance with the law.

Article 19. Notice of none filling tax declaration dossiers

1. The tax agencies shall send the notices urging the submission of tax declaration dossiers (according to the form No. 06/TB-TDT issued together with this Circular) to taxpayers as prescribed in Clause 2, Article 5 of this Circular within 05 (five) working days from the end of the deadline for submission, or the extension for submission of tax declaration dossiers, or from the expiration date of explanation and supplementation of dossiers according to the notices of the tax agencies but the taxpayers have not submitted tax declaration dossiers, explained or supplemented information and documents as notified by tax agencies.

2. After 10 (ten) working days from the end of the deadline for submission, or the extension for submission of tax declaration dossiers, or from the expiration date of explanation and supplementation of dossiers according to the notices of the tax agencies, if the taxpayers have not yet submitted the tax declaration dossiers, the tax agencies shall send notices urging the submission of the second tax declaration dossiers (according to the form No. 06/TB-TDT attached to this Circular) to the taxpayers according to Clause 2, Article 5 of this Circular. At the same time, the tax agencies shall send the Notices urging taxpayers to submit tax declaration dossiers by post to the head office address or tax notice receiving addresses as registered by the taxpayers.

3. After 05 (ten) working days from the time when the e-portal of the General Department of Taxation sends the Notice urging the submission of the second tax declaration dossiers (according to the form No. 06/TB-TDT attached to this Circular), if the taxpayer continues to not submit the tax declaration dossiers, the tax agency shall verify the operation status of the taxpayer at the address registered with the business registration agency or tax agency in order to comply with regulations on tax administration.

Section 4

E-TRANSACTIONS IN TAX PAYMENT

Article 20. Electronic tax payment via the e-portals of the General Department of Taxation/Competent State agencies/T-VAN service providers

1. Taxpayers shall make e-documents of remittance to the State budget according to Point a, Clause 5, Article 4 of this Circular.

a) The taxpayers shall choose payable amount information provided by the e-portal that they choose to make documents of remittance to the State budget specified in Article 38 of this Circular to make documents of remittance to the State budget; taxpayers are only allowed to edit tax payment amount information. Taxpayers shall check information on documents of remittance to State budget, sign electronically and send them to tax agencies as prescribed at Point a, Clause 5, Article 4 of this Circular.

b) For the payment amount without information on the e-portal that the taxpayers choose to make documents of remittance to State budget, the taxpayers shall fill in all information on the documents of remittance to State budget, and sign electronically and send them to the tax agencies according to Point a, Clause 5, Article 4 of this Circular.

2. The e-portal of the General Department of Taxation shall receive and check information on documents of remittance to the State budget and send a notice (according to the form No. 01-1/TB-TDT issued together with this Circular) to the taxpayer to notify the receipt of documents of remittance to the State budget or the reason for not receiving such documents within 15 minutes from the date of receipt of the e-documents of remittance to the State budget of the taxpayer.

3. Processing documents of remittance to the State budget at the e-portal that taxpayers choose to make the documents of remittance to the State budget.

a) In case the document of remittance to the State budget is received, the e-portal that the taxpayer chooses to make the document shall automatically create a “reference number” of the document and update it on the notice of receipt of the document sent to the taxpayer.

“Reference number” on the document of remittance to the State budget is a sequence of numeric characters automatically generated on the application system of the agency where the taxpayer creates documents of remittance to the State budget for circulation through a bank/intermediary payment service provider to the State Treasury. The "reference number" is unique nationwide for each taxpayer's documents of remittance to the State budget, consisting of 20 characters, of which the first 4 characters refer to the code of the unit where the taxpayer makes the documents of remittance to the State budget provided by the General Department of Taxation to the unit connected to the portal of the General Department of Taxation, the next 4 characters refer to the year of making the documents of remittance to the State budget, the next 10 characters refer to the increasing numbers of the system of units, the last 2 characters refer to the symbol for the form of the documents.

b) The e-portal of the General Department of Taxation shall transmit information according to the documents of remittance to the State budget (including: Debit account; the amount paid to the State budget; the State Treasury where the revenue is received; Reference number) to the bank or intermediary payment service provider from which the taxpayer has chosen to deduct the account.

b) The e-portal of the General Department of Taxation shall receive notices on the processing of information on successful/unsuccessful tax payment receipts (according to the form No. 05/TB-TTDT attached to this Circular) and the documents of remittance to the State budget have been digitally signed by the banks or intermediary payment service providers (if any) and sent to the taxpayers according to Clause 2, Article 5 of this Circular.

4. Banks or intermediary payment service providers that have connected to the e-portal of the General Department of Taxation where the taxpayers choose to deduct their accounts when receiving the documents of remittance to the State budget transmitted by the e-portal of the General Department of Taxation:

a) Checking the conditions for deducting the taxpayer's account. Within 05 minutes after receiving information about documents of remittance to the State budget by the e-portal of the General Department of Taxation, the bank or intermediary payment service provider shall:

a.1) In case the taxpayer's account is ineligible for debt deduction, the bank or intermediary payment service provider shall notify the unsuccessful tax payment (according to the form No. 05/TB-TDT issued together with this Circular) to the e-portal of the General Department of Taxation in order to send to the taxpayer according to Clause 2, Article 5 of this Circular.

a.2) In case the documents of remittance to the State budget are eligible for debt deduction, the bank or intermediary payment service provider shall deduct the taxpayers' accounts according to state budget payment information transmitted by the e-portal of the General Department of Taxation and electronically sign on documents of remittance to the State budget. The bank or intermediary payment service provider shall send a notice of successful electronic tax payment (according to the form No. 05/TB-TDT issued together with this Circular) and enclosed with the documents of remittance to the State budget that have been electronically signed by the bank or intermediary payment service provider (if any) to the e-portal of the General Department of Taxation to send to the taxpayer as prescribed in Clause 2, Article 5 of this Circular.

b) Transfer of money and information on documents of remittance to the State budget (including: Debit account; the amount paid to the state budget; the state treasury where the state budget revenues are received; the date of deducting money from the taxpayer's or substitute payer's account; reference number) to the bank where the State Treasury opens an account to comply with regulations on coordination of state budget collection as prescribed in Article 38 of this Circular.

Article 21. Electronic tax payment through e-transaction channels of banks or intermediary payment service providers

1. The taxpayer shall access the information exchange portal of the bank or an intermediary payment service provider; or the e-portal of the General Department of Taxation; or the e-portal of a competent state agency that chooses to pay tax through the e-transaction channel of a bank or an intermediary payment service provider and prepare documents of payment to the state budget according to the form provided by the bank or intermediary payment service provider where the taxpayer makes payment to the state budget, ensuring sufficient information on the receipt to the state budget (according to the form No. C1-02/NS issued together with Decree No. 11/2020/ND-CP).

In case a bank or an intermediary payment service provider provides electronic tax payment services by other e-payment methods according to the regulations of the State Bank of Vietnam and regulations on coordination of state budget collection with tax agencies, banks or intermediary payment service providers shall be responsible for making the documents of remittance to the State budget on behalf of the taxpayers on the basis of information provided by the tax agencies as prescribed in Article 38 of this Circular.

2. Receipt and processing of e-documents of remittance to the State budget of banks or intermediary payment service providers shall comply with regulations of banks or intermediary payment service providers and the following contents must be complied with:

a) For e-transaction channels of banks or intermediary payment service providers that have joined the connection with the e-portal of the General Department of Taxation.

For the documents of remittance to the State budget that are eligible for account debt deduction at the request of the taxpayers, the application system of the banks or the intermediary payment service providers shall automatically generate a "reference number" of the documents of remittance to the State budget as prescribed at Point a, Clause 3, Article 20 of this Circular and:

a.1) Transfer money and information on documents of remittance to the State budget (including: Debit account; the amount paid to the state budget; the state treasury where the state budget revenues are received; reference number; the date of deducting money from the taxpayer's or substitute payer's account) to the bank where the State Treasury opens an account to comply with regulations on coordination of state budget collection.

a.2) Fully transmit information according to the documents of remittance to the State budget prepared by taxpayers to the e-portal of the General Department of Taxation.

b) For e-transaction channels of banks or intermediary payment service providers that have not yet connected to the e-portal of the General Department of Taxation.

For the documents of remittance to the State budget that are eligible for account debt deduction at the request of the taxpayers, the application system of the banks or the intermediary payment service providers shall automatically generate a "reference number" of the transaction documents as prescribed at Point a, Clause 3, Article 20 of this Circular and:

b.1) Transfer money, reference number and complete information on transaction of documents of remittance to the State budget to the bank where the State treasury opens the account.

b.2) The bank where the State treasury opens the account shall transmit all information on documents of remittance to the State budget to the e-portal of the General Department of Taxation.

Article 22. Receipt and processing of information about state budget collection and payment at tax agencies

1. The tax agency shall receive information about State budget collection from the State treasury and transfer it according to the Regulation on transmission and receipt of information on collection, payment, and refund of state budget electronically between tax agency and the State treasury to account for budget revenues and paid amounts of taxpayer.

2. In case the tax agency detects errors in information of the State budget collection, the tax agency shall:  

a) Make of a written request for adjustment of state budget revenues electronically (according to the form No. C1-07a/NS or C1-07b/NS issued together with the Circular of the Minister of Finance guiding the State budget accounting regime and State treasury operations) send it to the state treasury for the adjustment.

b) After the State Treasury adjusted it at the request, the tax agency shall notify the taxpayer to adjust the information on state budget collection and send it to the taxpayer according to Clause 2, Article 5 of this Circular.

Article 23. Grant of printed documents of remittance to the State budget

In case the taxpayer has requested for grant of printed documents of remittance to the State budget, the bank/intermediary payment service provider/State Treasury where the taxpayer deducts his/her/its account to grant printed documents of remittance to the State budget or copies of the documents as prescribed in the Decree No. 11/2020/ND-CP. To be specific:

1. The bank/intermediary payment service provider/State treasury where the taxpayer has made the transaction to deduct money from the taxpayer's account to pay into the state budget shall be responsible for granting printed documents of remittance to the State budget.

2. Procedures for grant of printed documents of remittance to the State budget shall comply with regulations of the bank/intermediary payment service provider/State treasury where the taxpayer makes payment to the State budget.

3. Printed documents of remittance are legally valid like original e-documents. The printed documents of remittance must contain all information according to the original e-documents and the date of issue, signature, name of the representative, stamp of the bank/intermediary payment service provider/State treasury that issues the printed documents of remittance to the State budget according to regulations.

Article 24. Confirmation of the fulfillment of tax obligations

1. Preparing and sending a written request for certification of the fulfillment of tax obligations to the State budget

The taxpayer shall make and send a written request for certification of the fulfillment of tax obligations to the State budget according to Point a, Clause 5, Article 4 of this Circular.

2. Notice of receipt of a written request for certification of the fulfillment of tax obligations to the State budget

Within 15 minutes after receiving the taxpayer's electronic written request for certification of the fulfillment of tax obligations with the state budget, the e-portal of the General Department of Taxation shall send a Notice of receipt of a written request for certification of the fulfillment of tax obligations with the electronic State budget (according to the form No. 01-1/TB-TDT issued together with this Circular) to the taxpayer as prescribed in Clause 2, Article 5 of this Circular.

3. Processing and returning the results of the request for certification of the fulfillment of tax obligations:

a) Processing requests for certification of the fulfillment of tax obligations:

a.1) Within 05 working days from the date of sending the notice of receipt of the electronic written request for certification of the fulfillment of tax obligations to the State budget, the tax agency shall send a notice of acceptance/rejection of a written request for certification of the fulfillment of tax obligations with the electronic State budget (according to the form No. 01-2/TB-TDT issued together with this Circular) to the taxpayer as prescribed in Clause 2, Article 5 of this Circular.

a.2) The tax agency shall be responsible for processing the taxpayer's request for certification of the fulfillment of the electronic tax obligation in accordance with the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration and sending a written certification of the fulfillment of tax obligations to the taxpayer as prescribed in Clause 2, Article 5 of this Circular.

a.3) During the processing of the e-dossier for certification of the fulfillment of the tax obligation, if there is insufficient information to be explained or supplemented, the tax agency shall send a Notice of explaining, supplementing information and documents (according to the form No. 01/TB-BSTT-NNT issued together with the Decree No. 126/2020/ND-CP) to the taxpayer according to Clause 2, Article 5 of this Circular.

The e-portal of the General Department of Taxation shall receive the taxpayer's written explaining, supplementing information and documents for e-dossiers of request for certification of fulfillment of tax obligations received by electronic methods.

b) Return of the result of processing the request for certification of tax obligation

The tax agency shall send the results of certification of the fulfillment of tax obligations to the taxpayer according to Clause 2, Article 5 of this Circular.

Article 25. Making, submission and notification of handling results of taxpayers’ dossiers of request for check for information on tax payment

1. Making and submission of an electronic check request dossier

A taxpayer shall make and submit an electronic check request dossier according to Point a, Clause 5, Article 4 of this Circular.

2. Notification of receipt of the check request dossier

Within 15 minutes after receiving the taxpayer's electronic check request dossier, the e-portal of the General Department of Taxation shall send a Notice of receipt of the electronic check request dossier (made according to the Form No. 01-1/TB-TDT issued together with this Circular) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

3. Handling and notification of handling results of the check request dossier:

a) Handling of the check request dossier:

a.1) Within 01 (one) working day from the date of sending the Notice of receipt of the electronic check request dossier, the tax agency shall send the Notice of acceptance/rejection of the electronic check request dossier (made according to the Form No. 01-2/TB-TDT issued together with this Circular) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

a.2) The tax agency shall be responsible for handling the taxpayer’s electronic check request dossier according to the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration.

a.3) During the course of handling of the electronic check request dossier, in case of lack of information, need for explanation, document supplementation, the tax agency shall send a Notice of explanation and supplementation of information and documents (made according to the Form No. 01/TB-BSTT-NNT issued together with the Decree No. 126/2020/ND-CP) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

The e-portal of the General Department of Taxation receives the written explanation, additional information and documents of the taxpayer, for the check request dossiers that have been received electronically.

b) Notification of handling results of the check request dossier:

The tax agency shall send the results of handling of the check request dossier (being the notice of adjustment or non-adjustment) to the taxpayer according to Clause 2, Article 5 of this Circular.

c) After the tax agency notifies the results of handling of the taxpayer's check request dossier, the taxpayer shall update the results according to the notice in order to continue fulfilling tax obligations as prescribed.

Obligations related to the number of check that have been handled shall be updated by the tax agency on the tax administration application and on the e-portal of the General Department of Taxation for searching.

Article 26. Receipt and notification of handling results of offset of overpaid tax amounts, late-payment interests and fines (hereinafter referred to as overpaid amounts)

1. Making and sending of a written request for handling of overpaid amounts

a) A taxpayer shall make and submit a written request for handling of overpaid amounts according to Point a, Clause 5, Article 4 of this Circular.

b) Notification of the receipt of written request for handling of overpaid amounts to offset against the arising debts and revenues.

Within 15 minutes after receiving the taxpayer's electronic written request for handling of overpaid amounts, the e-portal of the General Department of Taxation shall send a Notice of receipt of the electronic written request for handling of overpaid amounts (made according to the Form No. 01-1/TB-TDT issued together with this Circular) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

2. Notification of the handling results of offsetting the overpaid amounts against the arising debts and revenues at the request of the taxpayer

a) The tax agency shall be responsible for processing the taxpayer's electronic written request for handling of the overpaid amounts to offset against the arising debts and revenues according to the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration and sending handling results according to Clause 2, Article 5 of this Circular.

b) Within 03 (three) working days from the date of sending the Notice of receipt of the electronic written request for handling of overpaid amounts, the tax agency shall send the Notice of acceptance/rejection of the electronic written request for handling of overpaid amounts (made according to the Form No. 01-2/TB-TDT issued together with this Circular) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

c) During the course of processing the electronic written request for handling of overpaid amounts to offset against the arising debts and revenues, in case of lack of information, need for explanation, document supplementation, the tax agency shall send a Notice of explanation and supplementation of information and documents (made according to the Form No. 01/TB-BSTT-NNT issued together with the Decree No. 126/2020/ND-CP) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

The e-portal of the General Department of Taxation shall receive the written explanation, additional information and documents of the taxpayer, for a written request for handling of overpaid amounts to offset against the arising debts and revenues that has been received electronically.

d) Notification of processing results of the written request for handling of overpaid amounts:

The tax agency shall send the processing results of the written request for handling of overpaid amounts to the taxpayer according to Clause 2, Article 5 of this Circular.

dd) After the tax agency’s notification of the results of handling of offsetting the overpaid amounts against the arising debts and revenues at the request of the taxpayer shall update the offset results in accordance with the notice.

Number of offsetting that has been handled shall be updated by the tax agency on the tax administration application and on the e-portal of the General Department of Taxation for searching.

Section 5

E-TRANSACTIONS IN TAX REFUND

Article 27. Receipt of electronic tax refund request dossiers

1. A taxpayer shall make and send a tax refund request dossier to the tax agency as follows:

a) In cases the tax refund request dossier includes a written request for tax refund and enclosed documents, the taxpayer shall make and send the tax refund request dossier to the tax agency according to Point a, Clause 5, Article 4 of this Circular.

b) In cases the taxpayer requests the tax refund in the tax declaration dossier and is not required to send a written request of tax refund, the electronic tax refund request dossier shall be made and sent upon the making and submission of the electronic tax declaration dossier according to Article 16 of this Circular.

2. Notification of receipt of the electronic tax refund dossier

a) In cases the tax refund request dossier includes a written request for tax refund and enclosed documents:

Within 15 minutes after receiving the taxpayer's electronic tax refund dossier, the e-portal of the General Department of Taxation shall send a Notice of receipt of the electronic tax refund dossier (made according to the Form No. 01/TB-HT issued together with the Minister of Finance’s Circular guiding the implementation of a number of articles of the Law No. 38/2019/QH14 on Tax Administration) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

b) In cases the taxpayer requests the tax refund in the tax declaration dossier:

The e-portal of the General Department of Taxation receives the tax declaration dossier according to Article 16 of this Circular. Right after sending the Notice of acceptance of the electronic tax declaration dossier, the e-portal of the General Department of Taxation sends the Notice of receipt of the electronic tax refund dossier (made according to the Form No. 01/TB-HT issued together with the Minister of Finance’s Circular guiding the implementation of a number of articles of the Law No. 38/2019/QH14 on Tax Administration) to the taxpayer by the electronic means.

Article 28. Handling and notification of handling results of electronic tax refund dossiers

1. Handling of a tax refund dossier:

a) Notification of acceptance of the electronic tax refund dossier

a.1) In cases the tax refund request dossier includes a written request for tax refund and enclosed documents:

Within 03 (three) working days from the date stated on the Notice of receipt of the electronic tax refund dossier, the tax agency shall send the Notice of acceptance/rejection of the electronic tax refund dossier (made according to the Form No. 02/TB-HT issued together with Minister of Finance’s Circular guiding the implementation of a number of articles of the Law No. 38/2019/QH14 on Tax Administration) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

a.2) In cases the taxpayer requests the tax refund in the tax declaration dossier:

The e-portal of the General Department of Taxation shall send a Notice of acceptance/rejection of the electronic tax declaration dossier according to Article 16 of this Circular and Notice of acceptance/rejection of the electronic tax refund dossier according to Point a.1 of this Clause.

b) The time limit for handling of the tax refund dossier as prescribed shall be calculated from the date stated in the Notice of acceptance of the electronic tax refund dossier (made according to the Form No. 02/TB-HT issued together with the Minister of Finance’s Circular guiding the implementation of a number of articles of the Law No. 38/2019/QH14 on Tax Administration).  

c) The tax agency shall be responsible for handling the taxpayer’s tax refund dossier that is electronically received in accordance with the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration.

d) During the course of handling of the tax refund dossier, in case of lack of information, need for explanation, document supplementation, the tax agency shall send a Notice of explanation and supplementation of information and documents (made according to the Form No. 01/TB-BSTT-NNT issued together with the Decree No. 126/2020/ND-CP) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

In case the taxpayer has explained and supplemented information and documents but cannot prove that the declared tax amount is correct or fails to explain or supplement the tax refund dossier upon the expiration of time limit as requested by the tax agency, the tax agency shall send a Notice on the shift of tax refund dossier to the dossier subject to examination before tax refund, made according to the form issued together with the Minister of Finance’s Circular guiding the implementation of a number of articles of the Law No. 38/2019/QH14 on Tax Administration to the taxpayer according to Clause 2, Article 5 of this Circular.

The e-portal of the General Department of Taxation receives the written explanation, additional information and documents or the written request for cancellation of tax refund request dossier of the taxpayer, for a tax refund request dossier that has been received electronically.

2. Notification of handling results of tax refund dossiers

The tax agency shall send handling results of the tax refund dossier that has been received electronically (being the notices and decisions related to the tax agency's tax refund processing, tax refund handling results) to the taxpayer as prescribed in Clause 2, Article 5 of this Circular.

3. Transmission and receipt of information on state budget revenue refund to the State Treasury and accounting of state budget revenue refund:

a) Right after a state budget revenue refund order or state budget revenue refund-cum-clearing order is promulgated, the tax agency shall electronically send such order to the State Treasury.

b) The State Treasury shall account the refund and state budget revenue clearing and pay the taxpayer refunded tax amounts according to information provided by the tax agency under current regulations.

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

d) In case the tax agency and the State Treasury have not transmitted and received electronically information about the refund, the tax agency shall send written documents to the State Treasury at the same level in order that the State Treasury pay the taxpayer refunded amounts.

Section 6

E-TRANSACTIONS IN TAX EXEMPTION AND REDUCTION

Article 29. Receipt and notification of handling results of tax exemption and reduction request dossiers that are directly sent to the tax agencies

1. A taxpayer shall make and send a tax exemption or reduction request dossier to the tax agency as follows:

a) In cases the tax exemption or reduction request dossier includes a written request/application for tax exemption or reduction and enclosed documents, the taxpayer shall make and send the tax exemption or reduction dossier to the tax agency according to Point a, Clause 5, Article 4 of this Circular.

b) In cases the taxpayer requests the tax exemption or reduction in the tax declaration dossier and is not required to send a written request/application of tax exemption or reduction, the electronic tax exemption or reduction dossier shall be made and sent upon the making and submission of the electronic tax declaration dossier according to Article 16 of this Circular.

2. Notification of receipt of the electronic tax exemption or reduction dossier

a) In cases the tax exemption or reduction request dossier includes a written request/application for tax exemption or reduction and enclosed documents:

Within 15 minutes after receiving the taxpayer's electronic tax exemption or reduction dossier, the e-portal of the General Department of Taxation shall send a Notice of receipt of the electronic tax exemption or reduction dossier (made according to the Form No. 01-1/TB-TDT issued together with this Circular) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

b) In cases the taxpayer requests the tax exemption or reduction in the tax declaration dossier:

The e-portal of the General Department of Taxation receives the tax declaration dossier according to Article 16 of this Circular. Right after sending the Notice of acceptance of the electronic tax declaration dossier, the e-portal of the General Department of Taxation sends the Notice of receipt of the electronic tax exemption or reduction dossier (made according to the Form No. 01-1/TB-TDT issued together with this Circular) to the taxpayer by the electronic means.

3. Handling of a tax exemption or reduction dossier

a) Notification of acceptance of the tax exemption or reduction dossier

a.1) In cases the tax exemption or reduction request dossier includes a written request/application for tax exemption or reduction and enclosed documents:

Within 03 (three) working days from the date stated in the Notice of receipt of the electronic tax exemption or reduction dossier, the tax agency shall send the Notice of acceptance/rejection of the electronic tax exemption or reduction dossier (made according to the Form No. 01-2/TB-TDT issued together with this Circular) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

a.2) In cases the taxpayer requests the tax exemption or reduction in the tax declaration dossier:

The e-portal of the General Department of Taxation shall send a Notice of acceptance/rejection of the electronic tax declaration dossier according to Article 16 of this Circular and Notice of acceptance/rejection of the electronic tax exemption or reduction dossier according to Point a.1 of this Clause.

b) The time limit for handling of the electronic tax exemption or reduction dossier shall be calculated from the date stated in the Notice of acceptance of electronic tax exemption or reduction dossier (made according to the Form No. 01-2/TB-TDT issued together with this Circular).

c) The tax agency shall be responsible for handling the taxpayer’s tax exemption or reduction request dossier that is electronically received in accordance with the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration.

d) During the course of handling of the tax exemption or reduction dossier, in case of lack of information, need for explanation, document supplementation, the tax agency shall send a Notice of explanation and supplementation of information and documents (made according to the Form No. 01/TB-BSTT-NNT issued together with the Decree No. 126/2020/ND-CP) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

The e-portal of the General Department of Taxation receives the written explanation, additional information and documents of the taxpayer, for the tax exemption or reduction request dossiers that have been received electronically.

4. Notification of handling results of electronic tax exemption or reduction dossiers

The tax agency shall send handling results of the taxpayer’s tax exemption or reduction dossier that has been received electronically (being the notices and decisions related to the tax agency's tax exemption or reduction processing, tax exemption or reduction handling results) to the taxpayer as prescribed in Clause 2, Article 5 of this Circular.

Article 30. Receipt of dossiers and notification of handling results of electronic tax exemption or reduction request upon administrative procedure implementation that is transferred electronically by competent state management agencies under the inter-agency single-window mechanism

1. Submitting electronic tax exemption or reduction request dossiers

A taxpayer shall submit the tax exemption or reduction dossier and the financial obligation determination dossier to the competent state management agency according to law regulations. The competent state management agency shall send electronically the taxpayer’s tax exemption or reduction request dossier and financial obligation determination information to the tax agency in accordance with Article 37 of this Circular.

2. The tax agency handling the tax exemption or reduction dossier shall send the handling results of such dossier (being the tax agencies’ notices, decisions related to the process of tax exemption or reduction settlement; handling results of tax exemption or reduction, for the taxpayers’ tax exemption or reduction request dossiers) to the e-portal of the dossier-receiving agency via the e-portal of the General Department of Taxation. In case the taxpayer has an electronic tax transaction account on the e-portal of the General Department of Taxation, the handling results of tax exemption or reduction dossier shall be sent simultaneously to the taxpayer's email.

The agency receiving the dossier according to the inter-agency single-window mechanism shall be responsible for sending the handling results of the taxpayer’s tax exemption or reduction dossier to the taxpayer for information and implementation.

Section 7
E-TRANSACTIONS IN TAX ARREARS MANAGEMENT AND ENFORCEMENT OF TAX ARREARS COLLECTION

Article 31. E-transactions in tax arrears management and enforcement of tax arrears collection

1. Receipt and notification of handling results of dossiers for settlement of exemption from late-payment interests; non-imposition of late-payment interests; freezing of tax arrears; write-off of tax arrears, late-payment interests or fines; extension of the tax payment time limit; installment payment of tax arrears (hereinafter referred to as arrears settlement dossiers)

a) Making and sending an arrears settlement dossier by electronic means

A taxpayer shall make and send the electronic arrears settlement dossier to the tax agency according to Point a, Clause 5, Article 4 of this Circular (paper documents are required to be converted into electronic documents in accordance with the Decree No. 165/2018/ND-CP).

b) Receiving the electronic arrears settlement dossier

Within 15 minutes after receiving the taxpayer's arrears settlement dossier, the e-portal of the General Department of Taxation shall send a Notice of receipt of the electronic arrears settlement dossier (made according to the Form No. 01-1/TB-TDT issued together with this Circular) to the taxpayer.

c) Handling and notification of handling results of the electronic arrears settlement dossier

c.1) Notification of acceptance of the electronic arrears settlement dossier

Within 03 (three) working days or 10 (ten) working days (for dossiers of write-off of tax arrears, late-payment interests or fines) from the date stated in the Notice of receipt of the electronic arrears settlement dossier, the tax agency shall send the Notice of acceptance/rejection of the electronic arrears settlement dossier (made according to the Form No. 01-2/TB-TDT issued together with this Circular) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

c.2) The time limit for handling of the arrears settlement dossier as prescribed shall be calculated from the date stated in the Notice of acceptance of electronic arrears settlement dossier (made according to the Form No. 01-2/TB-TDT issued together with this Circular).

c.3) The tax agency shall the taxpayer’s arrears settlement dossier electronically received in accordance with the Law on Tax Administration and guiding documents.

c.4) During the course of handling of the electronic arrears settlement dossier, in case of lack of information, need for explanation, document supplementation, the tax agency shall send a Notice of explanation and supplementation of information and documents (made according to the Form No. 01/TB-BSTT-NNT issued together with the Decree No. 126/2020/ND-CP) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

The e-portal of the General Department of Taxation receives the written explanation, additional information and documents of the taxpayer, for the arrears settlement dossiers that have been received electronically.

c.5) Notification of handling results of the electronic arrears settlement dossier

The tax agency shall send handling results of the arrears settlement dossier that has been received electronically (being the notices and decisions related to the tax agency's arrears settlement dossier processing, handling results of arrears settlement dossiers) to the taxpayer as prescribed in Clause 2, Article 5 of this Circular.

2. E-transactions, for other electronic notices, decisions and documents in tax arrears management and enforcement of tax arrears collection

The tax agency’s other electronic notices, decisions and documents in tax arrears management and enforcement of tax arrears collection sent to the taxpayer shall comply with Clause 2, Article 5 of this Circular (paper documents are required to be converted into electronic documents in accordance with the Decree No. 165/2018/ND-CP).

3. Check and adjustment of information in the tax agencies’ notices, decisions and documents in tax arrears management and enforcement of tax arrears collection

a) In case a taxpayer detects that the information in an electronic notice, decision or document in tax arrears management and enforcement of tax arrears collection of the tax agency is different from the taxpayer's monitoring information, the taxpayer shall make and submit an electronic check request dossier according to Point a, Clause 5, Article 4 of this Circular.

b) Within 15 minutes after receiving the taxpayer's electronic check request dossier, the e-portal of the General Department of Taxation shall send a Notice of receipt of the electronic check request dossier (made according to the Form No. 01-1/TB-TDT issued together with this Circular) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

c) Within 01 (one) working day from the date of sending the Notice of receipt of the electronic check request dossier, the tax agency shall send the Notice of acceptance/rejection of the electronic check request dossier (made according to the Form No. 01-2/TB-TDT issued together with this Circular) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

d) The tax agency shall be responsible for handling the taxpayer’s electronic check request dossier according to the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration.

During the course of handling of the electronic check request dossier, in case of lack of information, need for explanation, document supplementation, the tax agency shall send a Notice of explanation and supplementation of information and documents (made according to the Form No. 01/TB-BSTT-NNT issued together with the Decree No. 126/2020/ND-CP) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

The e-portal of the General Department of Taxation receives the written explanation, additional information and documents of the taxpayer, for the check request dossiers that have been received electronically.

dd) The tax agency shall send the results of handling of the taxpayer's check dossier (being the notice of adjustment or non-adjustment) to the taxpayer according to Clause 2, Article 5 of this Circular.

e) After the tax agency notifies the results of handling of the taxpayer's check request dossier, the taxpayer shall update the results according to the notice in order to continue fulfilling tax obligations as prescribed.

Obligations related to the number of check that have been handled shall be updated by the tax agency on the tax administration application system and on the e-portal of the General Department of Taxation for searching.

Section 8

E-TRANSACTION IN HANDLING OF ADMINISTRATIVE VIOLATIONS

Article 32. Handling of administrative violations in tax transaction by electronic means

1. The tax agencies shall make and send the Minutes of sanctioning of administrative violations related to tax by electronic means:

a) For the tax registration: In cases a taxpayer commit an act of violation on the time limit for tax registration; for notice of tax registration information change registration or for notice of tax identification number invalidation registration, the tax agency shall, based on the date of submitting the dossier as specified at Point b, Clause 1, Article 8 of this Circular that is stated in the notice of receipt of tax registration/tax registration information change registration/tax identification number invalidation registration dossier (made according to the Form No. 01-1/TB-TDT issued together with this Circular) and the time limit prescribed in the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration), determine the number of days of late dossier submission and make minutes of sanctioning of administrative violations related to tax and send it to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

b) For tax declaration: In cases a taxpayer commits an act of violation of late submission of the tax declaration dossier, the tax agency shall, based on the time of certifying the submission of electronic tax declaration dossier as specified at Point b, Clause 1, Article 8 of this Circular that is stated in the tax agency’s Notice of receipt of the electronic tax declaration dossier sent to the taxpayer according to Clause 2, Article 5 of this Circular (made according to the Form No. 01-1/TB-TDT issued together with this Circular), if the tax declaration dossier is accepted by the tax agency in its Notice of acceptance of the electronic dossier sent to the taxpayer (made according to the Form No. 01-2/TB-TDT issued together with this Circular), determine the number of days of late dossier submission and make minutes of sanctioning of administrative violations related to tax and send it to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

2. The taxpayers shall receive the tax agencies’ electronic Minutes of sanctioning of administrative violations related to tax and give the explanation:

a) The taxpayer shall be responsible for receiving the tax agency’s electronic Minutes of sanctioning of administrative violations related to tax sent to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

b) Within 05 days from the date the Minutes of sanctioning of administrative violations related to tax is made and sent to the taxpayer by the tax agency according to Clause 2, Article 5 of this Circular; the taxpayer may send an additional explanation of the contents stated in the Minutes of sanctioning administrative violations related to tax to the tax agency according to Clause 5, Article 4 of this Circular; or send a written explanation, explanation dossier, additional information and paper documents to the directly managing tax agency; In case the taxpayer makes a direct explanation, within 02 working days from the date the Minutes of sanctioning of administrative violations related to tax is made and sent to the taxpayer by the tax agency according to Clause 2, Article 5 of this Circular, the taxpayer must send a written request for direct explanation to the tax agency that makes the Minutes of sanctioning of administrative violations related to tax.

3. The tax agencies shall issue the Decision on sanctioning of administrative violations related to tax by electronic means:

a) The e-portal of the General Department of Taxation shall send the Notice of receipt of electronic explanation dossier, additional information, documents (made according to form No. 01-1/TB-TDT issued together with this Circular) to the taxpayer within 15 minutes after receiving the taxpayer's electronic explanation dossier, additional information, documents.

b) After the time limit for explanation specified in Clause 2 of this Article, the tax agency shall, based on the taxpayer's acts of administrative violations related to tax that are stated in the Minutes of administrative violations related to tax and written explanation, explanation dossier, additional information and documents of the extenuating circumstances of the taxpayer (if any), issue a decision on sanctioning of administrative violations related to tax and send it to the taxpayer according to Clause 2, Article 5 of this Circular.

In cases of rejection of the taxpayer’s explanation information, additional information and documents, the tax agency shall send the Notice of rejection of explanation information, additional information and documents (made according to the Form No. 01-2/TB-TDT issued together with this Circular) and simultaneously the Decision on sanctioning of administrative violations related to tax to the taxpayer according to Clause 2, Article 5 of this Circular.

c) The taxpayer shall be responsible for implementing the Decision on sanctioning administrative violations related to tax according to the law on tax administration, for a decision on sanctioning of tax administrative violations related to tax sent to the taxpayer by the tax agency as prescribed in Clause 2, Article 5 of this Circular.

Section 9

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

Article 33. Receipt, processing and notification of answers to problems of taxpayers

1. Making and sending questions or problems

The taxpayer shall make and send questions or problems to the tax agency according to Point a, Clause 5, Article 4 of this Circular.

The taxpayer shall submit an explanation, additional information and document related to the questions or problems (if any) to the tax agency according to Point a, Clause 5, Article 4 of this Circular.

2. Notification of receipt of questions or problems

Within 15 minutes after receiving the taxpayer's questions or problems, the e-portal of the General Department of Taxation shall send a Notice of receipt of the electronic questions or problems (made according to the Form No. 01-1/TB-TDT issued together with this Circular) to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

3. Handling and notification of answers to problems

a) Handling questions, problems:

a.1) The tax agency shall be responsible for handling the taxpayer’s questions or problems according to the Law on Tax Administration, Laws on taxes and their guiding documents.

a.2) During the course of handling of the questions or problems, in case of lack of information, need for explanation, document supplementation, the tax agency shall send a written request for explanation and supplementation of information and documents to the taxpayer in accordance with Clause 2, Article 5 of this Circular.

The e-portal of the General Department of Taxation receives the written explanation, additional information and documents of the taxpayer, for the dossier of problems that has been received electronically.

b) Notification of answers to problems

The tax agency shall send the answers to problems to the taxpayer according to Clause 2, Article 5 of this Circular.

Article 34. Search for taxpayer information:

 1. A taxpayer shall use his/her/its electronic tax transaction account to access the e-portal of the General Department of Taxation to search for, access and print all information on dossiers, documents and notices, decisions and documents received and sent by the taxpayer and the tax agency; search the declaration obligation, information on obligations by dossiers, documents and decisions; search the unpaid tax amounts. The information of the notices, decisions and documents of the tax agency on the e-portal of the General Department of Taxation has the same certification value as the tax agency's paper documents.

The taxpayer can look up the processing of electronic tax dossiers by the e-transaction code, or by the "reference number", for the documents on remittance into the State budget.

2. The taxpayer who has not had an electronic tax transaction account shall use the e-transaction code issued each time to look up transaction information that has been dealt with the tax agency.

3. The e-portal of the General Department of Taxation shall notify the handling of payable, paid, outstanding, overpaid, exempted tax amounts, reduced/removed arrears amounts, refunded tax amounts, refundable tax amounts arising in the previous month and outstanding, overpaid tax amounts to the end of the previous month that have been recorded in the tax management application system on the taxpayer’s electronic tax transaction account granted by the General Department of Taxation.

Chapter III

CONNECTION FOR EXCHANGE OF INFORMATION AND DATA ON ELECTRONIC RECEIPT AND HANDLING OF ADMINISTRATIVE PROCEDURES RELATED TO TAX BETWEEN TAX AGENCIES AND COMPETENT STATE MANAGEMENT AGENCIES, ORGANIZATIONS, INDIVIDUALS

Article 35. Receipt and handling of electronic tax registration dossiers upon business registration under the inter-agency single-window mechanism

1. Receipt of taxpayers’ dossiers of enterprise registration, cooperative registration; dossiers of change of information, dossiers of business suspension, resumption of its business earlier than the announced date, dissolution or operation termination from the business registration agencies, the cooperative registration agencies according to the Law on Enterprises, the Cooperative Law, the Law on Credit Institutions and their guiding documents:

After receiving and checking the dossiers, the business registration agencies and cooperative registration agencies shall update information on the National information system on business registration, cooperative registration, if the dossiers are valid, and transmit them to the tax agencies through the Tax Registration Information System according to the Regulations on information exchange between the Ministry of Planning and Investment and the Ministry of Finance.

2. Dossier handling of tax agencies

a) For dossiers of which the tax agencies must notify the results (including enterprise or cooperative registration dossiers; dossiers of registration of change of headquarters to another district, town, province, or city, resulting in the change of managing tax agency; dossiers for enterprise or cooperative dissolution registration; termination of operation of branches, representative offices, business locations) to the business or cooperative registration agencies through the National information system on business registration, cooperative registration:

The tax agencies shall, based on the information on the Tax Registration Information System sent by the National information system on business registration, cooperative registration and the Circular No. 105/2020/TT-BTC, Regulations on information exchange between the Ministry of Planning and Investment and the Ministry of Finance, process and notify the results to the business or cooperative registration agencies through the National information system on business registration, cooperative registration within the prescribed time limit. At the same time, it shall update taxpayers' information into the Tax Registration Information System. The business or cooperative registration agency shall notify the results to the taxpayers according to the Law on Enterprises, the Cooperative Law, the Law on Credit Institutions and their guiding documents.

b) For dossiers of which the tax agencies must not notify the results to the business or cooperative registration agencies:

The tax agencies shall, based on the information on the Tax Registration Information System sent by the National information system on business registration, cooperative registration and the Circular No. 105/2020/TT-BTC, Regulations on information exchange between the Ministry of Planning and Investment and the Ministry of Finance, process and update the information of taxpayers to the Tax Registration Information System within the prescribed time limit.

Article 36. Receipt and handling of tax declaration dossiers together with financial obligation determination dossiers under the inter-agency single-window mechanism

1. Sending electronic financial obligation determination dossiers

Competent state management agencies shall receive taxpayers’ tax declaration dossiers together with financial obligation determination dossiers, fully update information into the information system of competent state management agencies, electronically sign and transmit electronic information on tax declaration dossiers together with financial obligation determination dossiers to tax agencies via the e-portal of the General Department of Taxation.

2. Tax agencies shall receive and handle electronic financial obligation determination dossiers

a) Receiving electronic financial obligation determination dossiers:

Within 15 minutes after receiving an electronic financial obligation determination dossier, the e-portal of the General Department of Taxation shall send a Notice of receipt of the electronic financial obligation determination dossier (made according to the Form No. 01-1/TB-TDT issued together with this Circular) to the e-portal of the competent state management agency.

b) Handling electronic financial obligation determination dossiers:

b.1) Within 01 (one) working day from the date of sending a Notice of receipt of electronic financial obligation determination dossier, the tax agency shall send the Notice of acceptance/rejection of electronic financial obligation determination dossiers (made according to the Form No. 01-2/TB-TDT issued together with this Circular) via the e-portal of the General Department of Taxation to the e-portal of the competent state management agency.

The time limit for handling of the electronic financial obligation determination dossier shall be calculated from the date stated in the Notice of acceptance of electronic financial obligation determination dossier (made according to the Form No. 01-2/TB-TDT issued together with this Circular).

b.2) The tax agency shall, based on the information of the financial obligation determination dossier sent by the information system of the competent state management agency, check the information on the dossier and handle as follows:

- In case the information transferred by the competent state agency is complete, informative and factually correct, the tax agency shall calculate and issue a notice of tax payment according to the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration; at the same time, transmit the notice of tax payment to the information system of the competent state management agency in order that the competent state agency notifies the taxpayer.

- In case the information transferred by the competent state agency is incomplete, or the tax management agency detects that the information is not factually correct, within 03 (three) working days from the date of receiving the dossier, the tax agency shall send a document (made according to the Form No. 01/CCTT-DDTCQ issued together with the Decree No. 126/2020/ND-CP) to the information system of the competent state management agency for supplementing, adjusting information.

Article 37. Receipt and handling of electronic tax exemption or reduction request dossiers under the inter-agency single-window mechanism

1. Submission of an electronic tax exemption or reduction request dossier

The agency receiving dossiers under the inter-agency single-window mechanism shall receive the taxpayer's tax exemption or reduction request dossier under the inter-agency single-window mechanism, signs electronically and transmits the dossier to the tax agency via the e-portal of the General Department of Taxation.

2. Receipt of the electronic tax exemption or reduction dossier

Within 15 minutes after receiving the taxpayer's electronic tax exemption or reduction dossier, the e-portal of the General Department of Taxation shall send a Notice of receipt of the electronic tax exemption or reduction dossier (made according to the Form No. 01-1/TB-TDT issued together with this Circular) to the e-portal of the dossier-receiving agency.

3. Handling of a tax exemption or reduction dossier

a) Within 03 (three) working days from the date stated in the Notice of receipt of the electronic tax exemption or reduction dossier, the tax agency shall send the Notice of acceptance/rejection of the electronic tax exemption or reduction dossier (made according to the Form No. 01-2/TB-TDT issued together with this Circular) to the e-portal of the dossier-receiving agency via the e-portal of the General Department of Taxation.

The time limit for handling of the electronic tax exemption or reduction dossier shall be calculated from the date stated in the Notice of acceptance of electronic tax exemption or reduction dossier (made according to the Form No. 01-2/TB-TDT issued together with this Circular).

b) The tax agency shall be responsible for handling the taxpayer’s tax exemption or reduction request dossier that has electronically received in accordance with the Law on Tax Administration and documents guiding the implementation of the Law on Tax Administration.

c) During the course of processing the dossier, in case of lack of information, need for explanation, information and document supplementation, the tax agency shall send a Notice of request for explanation and supplementation of information and documents (made according to the Form No. 01/TB-BSTT-NNT issued together with the Decree No. 126/2020/ND-CP) to the e-portal of the dossier-receiving agency via the e-portal of the General Department of Taxation in order that the agency receiving dossiers under the inter-agency single-window mechanism sends it to the taxpayer.

The e-portal of the General Department of Taxation receives the written explanation, additional information and documents that are received first and sent by the agency receiving dossiers under the inter-agency single-window mechanism of the taxpayer, for the tax exemption or reduction request dossiers that have been received electronically.

d) The agency receiving dossiers under the inter-agency single-window mechanism shall guide the taxpayer to declare tax exemption or reduction dossier; receive and check the completeness and consistency of information in the tax exemption or reduction dossier. In case the dossier is incomplete, the taxpayer shall be guided to complete the dossier as prescribed. If the dossier is complete, it will be received and transferred to the tax agency as prescribed.

4. Responsibilities of state management agencies in provision of information in the handling of tax exemption and reduction dossiers

The agency receiving dossiers under the inter-agency single-window mechanism must be responsible for failing to provide information on time or providing incomplete information to the tax agency, which affects the time for handling of taxpayer's tax exemption or reduction request, if the compensation for the taxpayer arises according to the law regulations.

Article 38. Information for exchange and provision between tax agencies and the State Treasure, other competent state agencies, banks, intermediary payment service providers

1. Tax agencies shall provide information for collection of and remittance into the state budget through the e-portal of the General Department of Taxation.

a) Tax agencies shall be responsible for regularly, fully and timely updating information on the e-portal of the General Department of Taxation to support the exchange of information about state budget collection and remittance, specifically:

a.1) The common lists for state budget revenue, including: List of State Treasury, List of tax agencies, List of authorized collection banks, List of collection banks engage in the collection, List of state budget revenue accounts, List of chapter codes, List of subsection codes (codes of economic contents).

a.2) Data on a taxpayer shall comprise: Name of the taxpayer, tax identification number, address, chapter code, name and code of the directly-managing tax agency.

a.3) Data on tax amounts

- In cases a payable identifier (ID) is required, the data on tax amounts shall include: The taxpayer’s tax identification number, name of the taxpayer, payable identifier (ID), payable tax amount according to the payable identifier (ID), code and name of the State Treasury accounting revenues.

- In cases a payable identifier (ID) is not required, the data on tax amounts shall include: Tax identification number and name of the taxpayer, payable content, payable amount, currency, number of the competent agency’s decision/notice regarding payable amount (if any), tax period, name of state budget remittance account, code and name of chapter, code and name of subsection, code and name of tax collection management agency, code and name of the area where state budget revenue is collected, code and name of the State Treasury accounting the revenue.

b) Twice a day, for documents on successful remittance into the state budget, which have been transmitted to the e-portal of the General Department of Taxation as prescribed in Articles 20 and 21 of this Circular, the e-portal of the General Department of Taxation shall provide all information of the paid amount according to the “reference number” of the documents on remittance into the state budget on the e-portal of the General Department of Taxation so that the State Treasury, the bank where the State Treasury opens the account may look up for monitoring and accounting. The State Treasury shall, based on the credit note of the bank where the State Treasury opens the account and information about amount payable into the state budget according to the “reference number” of the document on remittance into the state budget on the e-portal of the General Department of Taxation in order that the General Department of Taxation perform researching and accounting of state budget revenues.

2. Methods of information exchange and provision:

The exchange and provision of information between tax agencies and the State Treasure, other competent state agencies, banks, intermediary payment service providers shall be carried out in the form of electronic data interchange between the e-portal of the General Department of Taxation and the e-portal or information exchange and prevision system of the State Treasury, other competent state agencies, banks, and intermediary payment service providers.

3. The procedures for technical connection between the e-portal of the General Department of Taxation and the information exchange system of banks and intermediary payment service providers:

a) The General Department of Taxation shall publish technical standards on its website (www.gdt.gov.vn); its e-portal and shall be responsible for updating them if there are any changes.

b) Banks, intermediary payment service providers meeting technical standards published by the General Department of Taxation shall submit the connection request dossiers to the General Department of Taxation.

c) A dossier of request for connection to the e-portal of the General Department of Taxation shall include:

- A written request for connection to the e-portal of the General Department of Taxation (made according to the Form No. 01/KNNT-TDT issued together with this Circular);

- Dossiers and documents (if any) proving the satisfaction of technical standards published by the General Department of Taxation.

d) Receipt and handling of the dossier of request for connection to the e-portal of the General Department of Taxation

d.1) Within 20 working days from the date of receiving the connection request dossier from the bank or intermediary payment service provider, the General Department of Taxation shall examine the documents and dossiers and send a notice of satisfaction or unsatisfaction of conditions for connection to the e-portal of the General Department of Taxation, or of request for additional information (made according to the Form No. 01/TBKN-TDT issued together with this Circular) to the bank or intermediary payment service provider.

d.2) If the dossier fully meets conditions for connection, the bank or intermediary payment service provider shall carry out the procedures for technical connection to the e-portal of the General Department of Taxation, from the date the General Department of Taxation notifies the dossier’s connection condition satisfaction.

d.3) After the successful technical connection, the General Department of Taxation shall carry out the inspection of the compliance with technical standards of connection at the bank or intermediary payment service provider and sign the inspection minutes. If the inspection minutes shows that the connection standards are met, the General Department of Taxation shall sign a written agreement with the bank or the intermediary payment service provider. If the inspection minutes shows that the connection standards are not met, the General Department of Taxation shall issue a notice of refusal of the agreement signature, clearly stating the reasons.

Within 05 working days from the date of signing the inspection minutes with the results of satisfying the connection standards, the General Department of Taxation and the bank or payment intermediary service provider shall agree on the content and time of signing the agreement.

d.4) Within 10 working days after signing the agreement, the General Department of Taxation shall make a public announcement of supplementing the list of banks, intermediary payment service providers participating in the connection to the e-portal of the General Department of Taxation (hereinafter referred to as connection-participating organizations) on its website (www.gdt.gov.vn) and e-portal.

dd) Change and supplementing of agreed information:

dd.1) During the exchange and provision of information, an organization having connected to the e-portal of the General Department of Taxation may change or supplement the agreed information provided that within 10 working days from the date of arising a change, the connection-participating organization sends a document (made according to the Form No. 01/KNNT-TDT issued together with this Circular) and documents and dossier related to the change to the General Department of Taxation.

dd.2) In case of the changes related to the signed agreement, the two parties must sign the appendix of additional agreement.

dd.3) In case the changes related to technical standards affect the connection, the General Department of Taxation may inspect the satisfaction of connection standards at the enterprise before signing the appendix of additional agreement.

dd.4) Within 05 working days from the date of receiving complete additional information and attached dossiers (if any) or signing the inspection minutes with the results of satisfying the connection standards, the General Department of Taxation and the connection-participating organization shall agree on contents and time to sign the additional agreement.

e) Suspension of connection to the e-portal of the General Department of Taxation:

e.1) In case an organization having connected to the e-portal of the General Department of Taxation temporarily suspends/terminates the provision of services related to tax collection and payment:

- The connection-participating organization must send a written notice to the relevant taxpayers and the General Department of Taxation within 30 days before the time limit for temporary suspension/termination of service provision (in case of temporary suspension, the time of temporary suspension and the expected time of resumption of operation must be clearly stated). In case of service provision termination, the two parties shall sign a minutes of termination of the agreement within 10 working days from the date the General Department of Taxation receives the notice of service provision termination by the connection-participating organization.

- Right after receiving the notice of temporary suspension/termination of service provision of the connection-participating organization, the General Department of Taxation shall temporarily suspend/terminate the connection and make a public announcement on its website (www.gdt.gov.vn) and e-portal.

e.2) The General Department of Taxation shall proactively temporarily suspend/terminate the connection between the e-portal of the General Department of Taxation and the information exchange system of the connection-participating organization in the following cases:

- In case the connection-participating organization is dissolved; has its enterprise registration certificate or establishment license or another license related to its operations revoked; is declared bankrupt in accordance with the law regulations, from the time of issuing the notice of the competent agency, the General Department of Taxation shall terminate the connection between the e-portal of the General Department of Taxation and the information exchange system of the connection-participating organization.

- If the inspection by the General Department of Taxation shows that the connection-participating organization does not meet the technical standards published by the General Department of Taxation; or violates the regulations on connection; or violates the Regulations on exchange and provision of information for state budget collection of the General Department of Taxation; or violate the law on e-transactions.

Depending on the severity of the violation, the General Department of Taxation has the right to suspend for a definite time/terminate the connection between the e-portal of the General Department of Taxation and the information exchange system of the connection-participating organization.

In cases of actively temporary suspension/termination of connection, the General Department of Taxation shall send a document to the connection-participating organization for notification; disconnect to the information exchange system of such organization, and at the same time announce the information on its website (www.gdt.gov.vn) and e-portal.

g) A organization that has connected to the e-portal of the General Department of Taxation before the effective date of this Circular shall continue the connection if the organization still meets the technical standards of connection as prescribed in this Circular and Regulations on exchange and provision of information for state budget collection of the General Department of Taxation; in case technical standards of connection are not met, the organization must complete the conditions to ensure the technical standards of connection.

Article 39. Exchange and provision of information between tax agencies and organizations authorized to collect tax

1. Data transmission between tax agencies and authorized organizations authorized to collect tax

On a daily basis, the tax agencies shall be responsible for providing data on tax and other state budget revenues of the taxpayers subject to collection authorization through the e-portal of the General Department of Taxation and updating if there are any changes; receive data on state budget revenues and remittances from organizations authorized to collect tax on the e-portal of the General Department of Taxation for the accounting of taxpayers' tax obligations according to regulations.

Quarterly and annually, tax agencies and organizations authorized to collect tax shall compare data on state budget revenues and remittances through the e-portal of the General Department of Taxation.

2. Methods of exchange and provision of information

The exchange and provision of information between the tax agencies and the organizations authorized to collect tax shall be carried out in the form of electronic data transmission between the e-portal of the General Department of Taxation and the connected information exchange systems of organizations authorized to collect tax.

3. Procedures for technical connection between the e-portal of the General Department of Taxation and the information exchange systems of the organizations authorized to collect tax

a) Organizations that have tax collection authorization contracts with tax administration agencies that meet the technical standards required by the General Department of Taxation shall send their connection request dossiers to the General Department of Taxation. In cases subsidiaries and member companies operating under economic groups; corporations; parent companies, subsidiaries sign the tax collection authorization contracts with the tax administration agencies, the parent companies operating under economic groups; corporations; parent companies, subsidiaries shall send connection request dossiers to the General Department of Taxation.

b) A dossier of request for connection to the e-portal of the General Department of Taxation shall include:

b.1) A written request for connection to the e-portal of the General Department of Taxation (made according to the Form No. 01/KNNT-TDT issued together with this Circular);

b.2) Dossiers and documents (if any) proving the satisfaction of technical standards requested by the General Department of Taxation.

c) Connection between the e-portal of the General Department of Taxation and the information exchange system of the organization authorized to collect tax.

After 20 working days at the latest from the date of fully receiving the connection request dossier from the organization authorized to collect tax, the General Department of Taxation shall examine the documents, dossier and send a notice of satisfaction or unsatisfaction of conditions for connection to the e-portal of the General Department of Taxation, or of request for additional information (made according to the Form No. 01/TBKN-TDT issued together with this Circular) to the organization authorized to collect tax.

If the dossier fully meets conditions for connection, the General Department of Taxation and the organization authorized to collect tax shall carry out the technical connection between the e-portal of the General Department of Taxation and the information exchange system of the organization authorized to collect tax. After the successful technical connection, the General Department of Taxation and the organization authorized to collect tax shall make a minutes of the compliance with technical standards of connection and sign the written agreement of data transmission, receipt and use.

4. Temporary suspension or termination of connection to the e-portal of the General Department of Taxation:

The General Department of Taxation shall temporarily suspend or terminate the connection to the information exchange system of an organization authorized to collect tax in the following cases:

- The connection to the information exchange system of the organization authorized to collect tax shall be temporarily suspended in case the tax agency and the organization authorized to collect tax temporarily suspend the tax collection authorization contract for a definite time and after that continue the connection.

- The connection to the information exchange system of the organization authorized to collect tax shall be terminated in case of expiration of the tax collection authorization contract between tax agency and the organization authorized to collect tax without extension of such contract or signature of a new contract.

Article 40. Check, comparison and handling of errors and adjustment of exchanged and provided information and data

1. Information and data that are exchanged and provided in accordance with this Chapter between the e-portal of the General Department of Taxation and the e-portal or information exchange system of the State Treasury, other competent state agencies, banks and intermediary payment service providers must be checked periodically according to regulations/documents on information exchange, work coordination or regulations/documents on state budget collection coordination.

2. In cases there is an error during the check or handling of provided information, to comply with the principle that the unit where the error arises or is detected shall proactively determine the reason of the error and coordinate with relevant agencies and units in providing the information to handle the error according to regulations/documents of information and work coordination between the tax agency and the State Treasury, other competent state agencies or regulations/documents of agreement of state agency collection coordination.

3. In cases of check and handling of errors and adjustment of exchanged and provided information and data, the agency or unit detecting the errors shall send the electronic check request dossier according to the Law on Tax Administration and its guiding documents to the relevant agencies and units via the e-portal of the General Department of Taxation or the e-portals or information exchange systems of the State Treasury, other competent state agencies.

When receiving the electronic check request dossier, the relevant agencies and units shall be responsible for handling the check contents according to the Law on Tax Administration and its guiding documents and sending the check results to the agency or unit requesting the check via the e-portal of the General Department of Taxation or the e-portal or information exchange systems of the State Treasury, other competent state agencies.

4. In cases of check, handling of errors and adjustment of information of taxpayers’ electronic tax payment, tax refund:

a) After accounting for the state budget and transferring information of collected tax amount or refunded tax amount to the tax agency, if detecting errors, the State Treasury shall be responsible for adjusting the information and sending a notice to the tax agency for adjustment of its management information.

b) Upon receiving the check letter from the tax agency, the State Treasury shall be responsible for checking and adjusting information and notifying relevant agencies to adjust the information on the collected tax amount or the refunded tax amount.

c) The State Treasury shall make electronic check letters for the amounts that have already accounted in the pending accounts of tax agency’s revenues so that the tax agency can supplement the information of state budget revenue accounting.

5. Comparison made with organizations authorized to collect tax

a) Comparison of the data transmission and receipt made between the tax administration agency and organizations authorized to collect tax shall comply with the written agreement on the transmission, receipt and use of data.

b) In cases there is an error during the comparison or handling of provided information, to comply with the principle that the unit where the error arises or is detected shall proactively determine the reason of the error and coordinate with relevant agencies units in providing the information to handle the error according to regulations.

Chapter IV

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

Section 1

SELECTION OF T-VAN SERVICE PROVIDERS

Article 41. Selection of T-VAN service providers and connection between the T-VAN service provider’s system and the e-portal of the General Department of Taxation

1. An enterprise selected to be a T-VAN service provider shall be the enterprise specified in Clause 1, Article 15 of the Decree No. 165/2018/ND-CP.

2. Requirements for a T-VAN service provider to ensure the quality of electronic tax services provided to taxpayers, the requirements for connection with the e-portal of the General Department of Taxation and the safety, information security in the network environment.

a) Regarding the status of the enterprise: Having experience in developing information technology solutions and solutions for e-data exchange among organizations. Having operated for at least 3 years in the field of information technology.

b) Regarding financial capacity

- Having sufficient financial capacity to set up a system of technical equipment, organize and maintain operations suitable to the scale of service provision and satisfy the technical requirements specified at Point d of this Clause; 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.

c) Regarding personnel

c.1) Having at least 5 technical workers 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.

c.2) Having technical workers who are on duty 24 hours a day and 7 days a week, including weekends, holidays, New Year holidays to maintain the system’s operations and assist T-VAN service users.

d) Regarding technical conditions

d.1) Having set up a technical equipment system satisfying the provision of services to taxpayers and the connection to the e-portal of the General Department of Taxation according to the technical standards of connection of the General Department of Taxation, the operation for 24 hours a day and 7 days a week.

d.2) Having set up a redundant technical equipment system located at a backup center at least 20km away from the main data center that is ready to operate when an incident in the main system arises. Having processes for data backup, data online backup and restoration; the time limit for data restoration is 8 hours after an incident occurs in the system.

d.3) 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.

dd) In case the T-VAN service provider provides e-invoice services, it must satisfy the conditions applied to e-invoicing service providers as specified in current documents.

3. Procedures for connection between the e-portal of the General Department of Taxation and the information exchange system of a T-VAN service provider

a) An enterprise mentioned in Clause 1 of this Article that meets the technical standards and commits to connect to the e-portal of the General Department of Taxation according to the regulations of the General Department of Taxation shall send a written request for connection to the e-portal of the General Department of Taxation, together with documents and dossiers proving that the system meets the standards and the scheme on T-VAN service provision (hereinafter referred to as the T-VAN service registration organization).

b) Within 20 working days from the date of receiving the connection request dossier of the T-VAN service registration organization, the General Department of Taxation shall examine the organization's documents and dossier and issue a notice of approval or disapproval of the connection request; and clearly state the reason, in case of refusal.

c) From the date the General Department of Taxation issue the notice of approval of the T-VAN service registration organization’s connection request, the T-VAN service provider shall perform the technical connection to the e-portal of the General Department of Taxation and notify the General Department of Taxation after the successful connection for the inspection of the General Department of Taxation in the enterprise.

The General Department of Taxation shall carry out a physical inspection of the compliance with technical standards of connection at the enterprise and sign the inspection minutes. If the inspection minutes shows that the connection standards are met, the General Department of Taxation shall sign a written agreement with the T-VAN service provision registration organization. If the inspection record shows that the connection standards are not met, the General Department of Taxation shall issue a written notice of refusal to sign the agreement, clearly stating the reason.

Within 05 working days from the date of signing the inspection minutes with the result of satisfaction, the General Department of Taxation and the T-VAN service provider shall agree on the contents of the agreement and time of signing it.

d) Within 10 working days after signing the agreement, the General Department of Taxation shall publicly announce the additional list of T-VAN service providers on its website (www.gdt.gov.vn) and e-portal.

4. Changing or supplementation of T-VAN service provision information or connection information:

a) During the course of service provision, if the T-VAN service provider changes or supplements information related to the agreement signed with the General Department of Taxation, it shall, within 10 working days after such change occurs, send a document together with documents and dossiers related to the changing contents to the General Department of Taxation.

b) In case of the changes related to the signed agreement, the two parties must sign the appendix of additional agreement. In case the changes related to technical standards affect the connection, the General Department of Taxation may inspect the satisfaction of connection standards at the enterprise before signing the appendix of additional agreement. Within 05 working days from the date of receiving request for change, supplementation of content; and complete and valid attached dossiers (if any) or within 05 working days from the date of signing the inspection minutes with the results of satisfaction, the General Department of Taxation and the T-VAN service provider shall agree on contents and time to sign the additional agreement.              

5. Suspension of T-VAN service provision:

a) In case a T-VAN service provider temporarily suspends/terminates the T-VAN service provision:

a.1) The T-VAN service provider must send a written notice to the relevant taxpayers and the General Department of Taxation within 30 days before the time limit for temporary suspension/termination of service provision (in case of temporary suspension, the time of temporary suspension and the expected time of resumption of operation must be clearly stated).

a.2) Right after receiving the notice of temporary suspension/termination of service provision of the T-VAN service provider, the General Department of Taxation shall make a public announcement on its website (www.gdt.gov.vn) and e-portal.

a.3) In case of service provision termination, the two parties shall sign a document of termination of the agreement within 10 working days from the date the General Department of Taxation receives the notice of temporary suspension/termination of service provision by the T-VAN service provider.

b) The General Department of Taxation shall proactively temporarily suspend/terminate the connection between the e-portal of the General Department of Taxation and the information exchange system of the T-VAN service provider in the following cases:

b.1) In cases the T-VAN service provider is dissolved; has its enterprise registration certificate or establishment license or another license related to its operations revoked; or is declared bankrupt in accordance with law regulations, from the time of issuing the notice of the competent agency, the General Department of Taxation shall terminate the connection between the e-portal of the General Department of Taxation and the information exchange system of the T-VAN service provider.

b.2) If the inspection by the General Department of Taxation shows that the T-VAN service provider does not meet the technical standards published by the General Department of Taxation; or violates the regulations defined in the agreement; or violates the law regulations on e-transactions.

b.3) Depending on the severity of the violation, the tax agency has the right to suspend for a definite time/terminate the connection between the e-portal of the General Department of Taxation and the information exchange system of the T-VAN service provider.

b.4) In cases of actively temporary suspension/termination of connection, the General Department of Taxation shall send a document to the T-VAN service provider for information and implementation; disconnect to the information exchange system of such organization; the General Department of Taxation shall notify the taxpayers that are using the T-VAN service through the T-VAN service provider subject to actively temporary suspension/termination of connection by the General Department of Taxation, and at the same time announce the information on violations of the T-VAN service provider and its suspension of T-VAN service provision on its website (www.gdt.gov.vn) and e-portal. At the same time, the General Department of Taxation shall send a notice via the e-portal to the taxpayers that are implementing transactions with the tax agencies by electronic means through the T-VAN service provider subject to actively termination of connection by the General Department of Taxation for information.

c) The taxpayers that are implementing transactions through the T-VAN service provider subject to service provision termination may register to conduct transaction via the e-portal of the General Department of Taxation or through another T-VAN service provider.

Section 2

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

Article 42. 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. Procedures for registration of e-transactions through T-VAN service providers

a) A taxpayer shall make a written registration for use of T-VAN service (made according to the Form No. 01/DK-T-VAN issued together with this Circular) and send it to the e-portal of the General Department of Taxation through a T-VAN service provider.

b) Within 15 minutes after receiving the dossier of registration for use of T-VAN service, the e-portal of the General Department of Taxation shall send a notice (made according to the Form No. 03/TB-TDT issued together with this Circular) on acceptance or rejection of registration for use of T-VAN service via the information exchange system of the T-VAN service provider in order that the latter sends to the taxpayer.

b.1) In case of acceptance, the e-portal of the General Department of Taxation shall send a notice of the account on the e-portal of the General Department of Taxation via the information exchange system of the T-VAN service provider in order that the latter sends to the taxpayer. The taxpayer shall change the granted account password and do so at least once every 03 (three) months to ensure security and confidentiality.

b.2) In case of rejection, the taxpayer shall, based on the tax agency’s notice of rejection of registration for use of T-VAN service, complete information of registration, electronically sign and send it to the e-portal of the General Department of Taxation via the information exchange system of the T-VAN service provider or contact the managing tax agency for guidance and support.

3. Procedures for registration for electronic tax payment:

For the case of registration for electronic tax payment, after completing the registration on the e-portal of the General Department of Taxation through a T-VAN service provider, the taxpayer shall register electronic tax payment with a bank or an intermediary payment service provider as prescribed in Clause 5, Article 10 of this Circular.

4. A taxpayer conducting e-transactions with the tax agency through a T-VAN service provider may use his/her/its electronic tax transaction account issued by the tax agency to perform electronic tax transactions and search for all relevant information on the e-portal of the General Department of Taxation.

5. E-documents sent by the taxpayer through the T-VAN service provider to the tax agency must bear digital signatures of such taxpayer and T-VAN service provider.

Article 43. 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 the written registration for use of T-VAN service, a taxpayer shall declare changed or supplemented information (using the 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 the T-VAN service provider.

Within 15 minutes after receiving the dossier of registration of change in or supplementation of information for use of T-VAN service, the e-portal of the General Department of Taxation shall send through the T-VAN service provider the notice of acceptance or rejection of changed or supplemented information (made according to the Form No. 03/TB-TDT issued together with this Circular) to the taxpayer.

In case of change in or supplementation of information about electronic tax payment account, the taxpayer shall comply with Clause 5, Article 10 of this Circular.

2. In case of change of the T-VAN service provider, the taxpayer shall register the termination of service use under Article 44 and carry out procedures for re-registration under Article 42 of this Circular.

Article 44. Registration of termination of T-VAN service use

1. In case of terminating the use of T-VAN service, a taxpayer shall make a registration (made according to the Form No. 03/DK-T-VAN issued together with this Circular) and send it to the e-portal of the General Department of Taxation through the T-VAN service provider.

2. Within 15 minutes after receiving the dossier of registration of terminating the use of T-VAN service, the e-portal of the General Department of Taxation shall send through the T-VAN service provider the notice of confirmation of T-VAN service use termination (made according to the Form No. 03/TB-TDT issued together with this Circular) to the taxpayer.

3. From the time of registration of termination of T-VAN service use, the taxpayer nay register transactions with the tax agency through the e-portal of the General Department of Taxation or register through another T-VAN service provider.

Section 3

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

Article 45. 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. For T-VAN service providers

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

b) 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.

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

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

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

e) To notify taxpayers and tax agencies of the system suspension for maintenance and measures to guarantee taxpayers’ interests at least 30 days before the date of suspension.

g) To take responsibilities for sending the taxpayers’ electronic tax dossiers to the tax agencies and transfer the tax agencies’ handling results of such dossiers to the taxpayers according to the time limit as prescribed in this Circular. The T-VAN service providers sending them without complying with regulations that leads to the taxpayers’ late submission of dossiers must be responsible to the taxpayers in accordance with the law regulations.

h) To take responsibilities for compensating taxpayers in accordance with the law regulations and according to the civil contracts between the two parties in the event of the fault lying with the T-VAN service providers that lead to damage of the taxpayers.

2. For taxpayers

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

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

c) To take responsibility before law for their electronic tax dossiers.

Article 46. Relationship between T-VAN service providers and tax agencies

T-VAN service providers must satisfy the technical requirements, standards of connection to the e-portal of the General Department of Taxation in T-VAN service provision.

1. For T-VAN service providers

a) To provide the T-VAN service to the taxpayers from the date the General Department of Taxation announce the list of T-VAN service providers on the e-portal of the General Department of Taxation.

b) To forward a taxpayer’s electronic tax declaration dossier to the e-portal of the General Department of Taxation within one hour after receiving it; and to forward other e-documents to the tax agency immediately after receiving them.

c) To forward the tax agencies’ handling results of electronic tax dossiers to the taxpayers immediately after receiving the results from the e-portal of the General Department of Taxation.

d) To provide sufficient information and data to the tax agency when so requested in accordance with law.

dd) To comply with the current law regulations on telecommunications and Internet and other technical and professional regulations promulgated by competent agencies.

e) To establish channels connected with the e-portal of the General Department of Taxation to provide tax-related value-added network services in an uninterrupted, secure and safe manner. To take the initiative in solving any problems arising in the course of providing services and notify the tax agency to help solve any problems related to the e-portal of the General Department of Taxation.

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

g) To report on T-VAN service provision to the General Department of Taxation according to the agreements signed with the General Department of Taxation.

2. For tax agencies.

a) The tax agencies have the right to conduct the inspection at the enterprises according to the criteria specified in Clause 2, Article 41 of this Circular if they receive feedback from relevant individuals and units; or they detect that the T-VAN service providers do not meet the technical standards publicly announced by the General Department of Taxation; or violate the signed agreements; or violate the law regulations on e-transactions during the T-VAN service providers’ service provision.

b) To establish, maintain and ensure the connection of the e-portal of the General Department of Taxation with the information exchange systems of T-VAN service providers.

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

d) To assist T-VAN service providers in professional tax operations for transmission and receipt between taxpayers and tax agencies; coordinate with T-VAN service providers in training taxpayers; support T-VAN service providers in resolution of problems arising during the course of their service provision; provide T-VAN service providers with standard forms and formats for their T-VAN service provision.

dd) Tax agencies shall send notices, decisions and documents specified in this Circular to the information exchange system of the T-VAN service providers in order that the latter send them to the taxpayers.

Chapter V
ORGANIZATION OF IMPLEMENTATION

Article 47. Effect

1. This Circular takes effect on May 03, 2021.

2. From the effective date of this Circular, to annul the Circular No. 110/2015/TT-BTC dated July 28, 2015 and the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance.

3. Regulations on tax administration, e-transactions not guided in this Circular must comply with the Law on Tax Administration, Law on E-Transactions and their guiding documents. In case documents mentioned herein are amended, supplemented or replaced, these amending, supplementing or replacing documents shall be applied.

Article 48. Transitional provisions

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

2. Taxpayers that make electronic tax transactions before the effective date of this Circular may shift to electronically carry out other administrative procedures and additionally declare information according to Article 11 of this Circular. Taxpayers are not required to make re-registration with tax agencies under Article 10 of this Circular.

3. Organizations that have provided T-VAN services before the effective date of this Circular may continue to provide T-VAN services if they still meet technical standards of connection as prescribed in this Circular. The T-VAN service providers failing to satisfy the technical standards of connection shall send additional information and relevant documents to the General Department of Taxation according to this Circular for the consideration of signing additional agreements and must meet technical standards as prescribed within 6 months from the effective date of this Circular.

4. Banks that have signed agreements on cooperation and coordination in state budget collection with the General Department of Taxation (or with the General Department of Taxation and State Treasury) before the effective date of this Circular may continue to perform such agreements if they still satisfy the technical standards connection as prescribed in this Circular; the banks failing to meeting the technical standards connection as specified must complete the requirements and send additional information and relevant documents to the General Department of Taxation for the consideration of signing additional agreements as prescribed.

5. The performance of e-transactions as prescribed in this Circular must comply with the roadmap for reform of administrative procedures of the tax agencies.

The transmission, receipt and accounting of information on collection of and remittance into the state budget according to the "reference code" shall be carried out when the General Department of Taxation, the State Treasury, the banks where the State Treasury open accounts, the banks/intermediary payment service providers connected to the tax agencies' e-portal complete the responsive information technology application as prescribed, ensuring to the satisfaction of requirements of accounting of state budget revenues, exchange, comparison and accounting of state budget revenues of the State Treasury, tax agencies, banks/intermediary payment service providers.

During the period the General Department of Taxation, the State Treasury, the banks where the State Treasury open accounts, the banks/intermediary payment service providers connected to the tax agencies' e-portal have not yet implemented the responsive information technology application, the transmission, receipt and accounting of information on collection of and remittance into the state budget are still fully transmitted directly from the banks/intermediary payment service providers to the banks where the State Treasury open accounts and to the State Treasury to ensure the satisfaction of requirements for the State Treasury's accounting of state budget revenues.

Article 49. Implementation responsibility

1. Taxpayers, tax agencies, the State Treasury, banks, intermediary payment service providers, 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./.

* All Appendices are not translated herein.