MINISTRY OF FINANCE --------	THE SOCIALIST REPUBLIC OF VIETNAM Independence - Freedom - Happiness ---------------
No. 33/VBHN-BTC	Hanoi, August 06, 2020

 

CIRCULAR[1]

E-TRANSACTIONS IN TAXATION

The Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Minister of Finance on e-transactions in taxation, which comes into force from September 10, 2015, is amended by:

The Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

Pursuant to the Law on Electronic transaction dated November 29, 2005;

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

Pursuant to the Law on Tax administration dated November 29, 2006; the Law on the amendments to the Law on Tax administration dated November 20, 2012; Law No. 71/2014/QH13 on amendments to tax laws dated November 26, 2014, and instructional documents;

Pursuant to the Government's Decree No. 27/2007/ND-CP dated February 23, 2007 on electronic transactions in financial activities;

Pursuant to the Government's Decree No. 26/2007/ND-CP dated February 15, 2007, specifying the implementation of the Law on Electronic transaction applicable to digital signatures and the authentication of digital signatures; the Government's Decree No. 106/2011/ND-CP dated November 23, 2011 on amendments to Decree No. 26/2007/ND-CP; the Government's Decree No. 170/2013/ND-CP dated November 13, 2013 on amendments to Decree No. 26/2007/ND-CP and Decree No. 106/2011/ND-CP;

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

At the request of the Director General of the General Department of Taxation.

The Minister of Finance hereby promulgates a Circular on e-transactions in taxation: [2]

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Circular provides for:

a) Electronic tax procedures according to the Law on Tax Administration including: taxpayer registration, tax filing, tax payment, tax refund, receipt of electronic documents sent by taxpayers to competent agencies.

b) Provision of supportive services for electronic taxpayers including: access to information about taxpayer, sending notifications of tax authorities to taxpayers.

c) Criteria for selection, procedures for concluding agreements with providers of T-VAN services; making e-transactions in taxation via providers of value-added services.

2. This Circular does not regulate e-transactions in taxation for goods during export and import stage at customs authorities.

Article 2. Regulated entities

1. Taxpayers mentioned in Article 2 of the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006.

2. Providers of T-VAN services.

3. General Department of Taxation, Departments of Taxation of provinces, and Sub-departments of taxation of districts.

4. Organizations and individuals (hereinafter referred to as “entities”) involved in the electronic transaction between taxpayers and tax authorities.

Article 3. Definitions

1. “e-transaction in taxation” means following tax procedures prescribed by the Law on Tax Administration, provision of supportive services for electronic taxpayers according to Clause 1 Article 1 of this Circular.

2. “electronic tax documents” are information created, sent, received, and stored electronically to follow procedures for taxpayer registration, tax filing, tax payment, tax refund, access to information about taxpayers and notifications of tax authorities to taxpayers. Electronic documents have the same value as physical documents.

3. “transaction code” is a series of characters created under uniform rules to identify electronic tax documents on the web portal of General Department of Taxation. The transaction code of each electronic tax document shall be unique in order to identify it.

4. [3] “electronic tax transaction account” means the username and password given by the tax authority to a taxpayer to log in on the web portal of General Department of Taxation to make e-transactions in taxation and access electronic records.

Electronic tax transaction account includes 01 (one) main account and no more than 10 (ten) sub-accounts. The main account is provided by the tax authority to a taxpayer after e-transactions in taxation are registered as prescribed in Article 15 of this Circular. The sub-accounts are registered by the taxpayer via the main account to grant privileges to make e-transactions in taxation by each service.

5. “verification code” means the one-time password used when a taxpayer being an individual who has not obtained a digital certificate makes an electronic transaction. This password is sent from the web portal of General Department of Taxation to the phone number or email address registered by the taxpayer to the tax authority.

6. [4] “provider of T-VAN services” means an intermediary prescribed in the Law on E-Transactions and accepted by the General Department of Taxation to connect with the web portal of the General Department of Taxation to provide representative services (partial or total) that involve the transmission, receipt, storage or recovery electronic data messages; to facilitate initiation and processing of electronic records; to confirm e-transactions between the taxpayer and the tax authority.

7. [5] “banks” include commercial banks, wholly foreign banks, branches of foreign banks, and other credit institutions established and operating under the Law on Credit Institutions.

8. [6] “web portal of General Department of Taxation” means the website where the information mentioned in Clause 1 Article 1 of this Circular is posted.

Article 4. Rules for e-transactions in taxation

1. The e-transactions in taxation must be transparent, fair, truthful, safe, effective and conformable with the Law on E-Transactions.

2. The taxpayer who has declared tax electronically must also make other transactions mentioned in Clause 1 Article 1 of this Circular electronically, except for the case in Article 9 of this Circular.

3. Taxpayers and relevant entities who have finished making e-transactions in taxation are not required to apply other methods and the tax procedures are considered completed in accordance with the Law on Tax Administration.

4. All notifications of tax authorities from the web portal of General Department of Taxation sent to the email address or phone number registered by the taxpayer shall also be stored on the web portal of General Department of Taxation. Taxpayers may access the notifications through the electronic tax transaction account or transaction code provided for taxpayers.

Article 5. Conditions for e-transactions in taxation

A taxpayer must satisfy the following conditions to make e-transactions in taxation:

1. The taxpayer has an effective digital certificate issued by a certificate authority (CA) or a competent authority and recognized by a competent authority, unless:

a) The taxpayer is an individual permitted to use verification codes in case the digital certificate is yet to be issued.

b) The taxpayer applies for taxpayer registration and taxpayer ID number (TIN) according to Article 19 of this Circular.

c) The taxpayer pays tax electronically through a bank services (Internet, mobile, ATM, POS services, and other electronic payment services) under regulations of the bank.

2. The taxpayer is able to connect and use the Internet; has registered an email address, mobile phone number (if the person has not obtained a digital certificate) with the tax authority (unless the taxpayer pays tax electronically through a bank under regulations of that bank).

3. A taxpayer may apply for multiple digital certificates for one or multiple tax procedures; open multiple bank accounts to pay tax electronically; register a phone number or receive verification codes via messages; register an email address to receive notifications during the process of tax transactions with tax authorities. In addition, the taxpayer may register an additional email address for each tax procedure.

Article 6. Use of digital signatures and verification codes

1. Taxpayers making e-transactions in taxation must use digital signatures created by the digital certificate issued by a CA or a competent authority and recognized by a competent authority.

In case a taxpayer signs a tax service contract with a tax agent, the tax agent must use the digital certificate to sign electronic documents of the taxpayer when making electronic transactions tax authorities.

Taxpayers being individuals who make e-transactions in taxation without digital certificates may use verification codes generated by the system of tax authorities or relevant agencies.

2. Tax authorities, providers of T-VAN services, and banks who make e-transactions in taxation prescribed in this Circular must use digital signatures created by digital certificates issued by CAs or competent authorities and recognized by a competent authorities.

3. Digital signatures and verification codes are hereinafter referred to as digital signatures.

Article 7. Electronic documents

1. Electronic documents include:

a) Electronic tax documents include: taxpayer registration documents, tax declaration documents, tax refund documents, other electronic tax documents and tax reports prescribed by the Law on Tax administration and its instructional documents.

b) Electronic tax invoices: electronic receipts or invoices for payment to state budget prescribed by state budget, unless tax is paid electronically through banks.

c) Other electronic documents and notifications of tax authorities and taxpayers.

Electronic documents mentioned in this Clause must bear the digital signature as prescribed in Article 6 of this Circular.

2. Physical documents enclosed with electronic tax documents must be converted into electronic documents as prescribed by the Law on Electronic transaction and sent to the web portal of General Department of Taxation.

3. [7] Electronic records mentioned in this Circular shall be considered as physical documents. Electronic records will be considered originals if one of the following methods specified in Article 5 of the Government’s Decree No. 165/2018/ND-CP dated December 24, 2018 on e-transactions in financial operations (hereinafter referred to as “the Decree No. 165/2018/ND-CP”) is adopted.

Electronic records shall be amended as prescribed in Article 8 of the Decree No. 165/2018/ND-CP.

Electronic records shall be converted to physical records and vice versa as prescribed in the Law on E-Transactions and Decree No. 165/2018/ND-CP.

4. Every organization that has connected with tax authorities must use electronic documents when making transactions with tax authorities, use electronic documents provided by tax authorities to complete administrative procedures for taxpayers, and must not request taxpayers to submit physical documents.

Article 8. Time for submitting electronic documents and paying tax electronically [8]

1. Taxpayers may make e-transactions in taxation 24 hours a day and 7 days a week, including weekends and public holidays.

2. Time for confirming receipt of electronic tax documents is the basis for the tax authority to determine submission time and take actions against late submission or failure to submit tax documents; or to determine time for processing electronic tax documents according to the Law on Tax administration, its guiding documents and regulations of this Circular. The date of submission of electronic tax returns shall be determined as follows:

a) Regarding electronic applications for taxpayer registration, it is the date written on the application receipt notice send by tax authorities to taxpayers through the web portal of the General Department of Taxation or T-VAN service providers (Form No. 01-1/TB-TDT enclosed herewith).

b) Regarding electronic tax returns, it is the date written on the returns receipt notice send by tax authorities to taxpayers through the web portal of the General Department of Taxation or T-VAN service providers (Form No. 01-2/TB-TDT enclosed herewith).

c) Regarding records of electronic tax payment, it is the date written on the record receipt notice send by tax authorities to taxpayers through the web portal of the General Department of Taxation or T-VAN service providers (Form No. 01-1/TB-TDT enclosed herewith).

d) Regarding electronic applications for tax refund, it is the date written on the application receipt notice send by tax authorities to taxpayers through the web portal of the General Department of Taxation or T-VAN service providers (Form No. 01-2/TB-TDT enclosed herewith).

3. Tax payment date shall be determined as prescribed in Clause 1 Article 3 of the Circular No. 84/2016/TT-BTC dated June 17, 2016 of the Ministry of Finance on guidelines for collection and payment of taxes and domestic revenues for the state budget (hereinafter referred to as “the Decree No. 84/2016/TT-BTC”).

The tax authority or provider of T-VAN services must send the confirmation note (Form 05/TB-TDT enclosed herewith) to the taxpayer within 15 minutes from the receipt of the confirmation of successful electronic tax payment from the bank or inform the taxpayer of the reasons for failure of the electronic tax payment, unless tax is paid electronically via the bank’s electronic payment system as prescribed in Clause 2 Article 24 of this Circular.

Article 9. Dealing with errors during e-transactions in taxation

1. If the error is caused by the taxpayer’s system, the taxpayer must deal with it or contact the supervisory tax authority for instructions and support.

If the taxpayer has not resolved the error by the deadline for submitting tax documents or deadline for paying tax, the taxpayer shall submit physical documents to the tax authority whether directly or by post and pay tax at a bank. The taxpayer’s supervisory tax authority has the responsibility to support and instruct the taxpayer to make electronic transactions in the next periods.

2. If the error is caused by the system of provider of T-VAN services or the bank serving the taxpayer, the provider of T-VAN services or the bank must notify the taxpayer and cooperate with General Department of Taxation for support. The provider of T-VAN services or bank is responsible for late submission of tax documents (in case the taxpayer submits them punctually) and quickly takes measures to assist the taxpayer to send tax documents to the tax authority as soon as possible.

3. [9] If the error is caused by the web portal of General Department of Taxation on the deadline for submitting tax documents or for paying tax:

a) The General Department of Taxation shall post a notification (Form 02/TB-TDT enclosed herewith) which specifies the errors and time of resumption on www.gdt.gov.vn and the web portal of General Department of Taxation.

b) If the taxpayer submits electronic tax documents and records of electronic tax payment on the next day when the web portal of the General Department of Taxation if functional again, except for the case prescribed in Clause c of this Point. It will be considered punctual if electronic tax documents and records of electronic tax payment are submitted within this time limit.

c) If the taxpayer wishes to submit physical documents in person at the tax authority or by post or pay tax in person at the State Treasury or bank, the tax authority, State Treasury or bank shall receive and process them as prescribed.

Article 10. Information security

The transmission and exchange of information about e-transactions in taxation must be secured in accordance with the Law on Information technology, the Law on Electronic transaction, and other regulations of law. Participants in the exchange of electronic tax information and data have the responsibility to protect the safety, confidentiality, accuracy, and integrity of data, use the data within the scope of their duties; cooperate with relevant entities in taking necessary technical measures to ensure the security and safety of the system.

Article 11. Retention of electronic documents

Electronic tax documents shall be retained for the same period as physical documents. Electronic tax documents may be retained after expiration of the retention period if they affect the integrity of the system and circulating documents until their deletion does not affect other electronic transactions.

Article 12. Rights and obligations of taxpayers

1. Perform the duties and exercise the rights prescribed in the Law on Tax administration, the Law on Electronic transaction, and their instructional documents.

2. Receive instructions during e-transactions in taxation.

3. Access and print electronic documents sent to the web portal of General Department of Taxation according to the Law on Tax administration, the Law on Electronic transaction, and their instructional documents.

4. Have tax procedures recognized as completed according to the Law on Tax Administration; use electronic documents in transactions with tax authorities and relevant organizations.

5. Use electronic tax transaction accounts provided by tax authorities to follow electronic tax procedures; tax is paid through banks electronically.

6. Prepare, develop, and operate their system to serve e-transactions in taxation in a convenient and conformable way.

7. Provide, update information about electronic transactions promptly and accurately; manage, use electronic tax transaction accounts in a way that ensure safety, security, and conformity.

8. Manage digital certificates and ensure accuracy of digital signatures on their electronic documents.

9. Monitor, update and respond to information about e-transactions in taxation; follow instructions and notifications sent by tax authorities to taxpayers’ email addresses and on the web portal of General Department of Taxation.

Article 13. Duties and entitlements of tax authorities and tax officials

1. Perform the duties and exercise the rights prescribed in the Law on Tax administration, the Law on Electronic transaction, their instructional documents, and regulations of this Circular.

2. Provide instructions and support for taxpayers, providers of T-VAN services, banks, and relevant organizations to make e-transactions in taxation.

3. Develop, operate the system for receiving and processing electronic tax data in a way that ensure security, safety, and continuity. The suspension period for maintenance must not exceed 2% of functional hours. The system may only be suspended outside working hours. The suspension of the system for maintenance must be announced on www.gdt.gov.vn and the web portal of General Department of Taxation.

4. Provide information about taxpayers who change, add, suspend e-transactions in taxation and information about cooperation in collection of state budget revenues for banks to serve electronic tax collection.

5. Develop a system for connection and provision of information about tax paid electronically to relevant entities to complete tax procedures for taxpayers as prescribed.

6. Promptly, sufficiently, and accurately update information about e-transactions in taxation of taxpayers.

7. Send feedbacks to taxpayers according to information registered with tax authorities during electronic transactions.

8. If the taxpayer’s electronic documents have been stored in the database of tax authorities, tax authorities and tax officials must use the data on the system and must not request the taxpayer to provide physical documents.

Article 14. Responsibility for managing and assisting taxpayers in making e-transactions in taxation

1. State Treasuries shall:

a) Cooperate with tax authorities and banks in transmitting, receiving, verifying information about electronic tax payment and tax refund.

b) Provide information about accounts of State Treasuries at banks.

c) Process and compare data about electronic tax payment and tax refund with banks and tax authorities.

2. Banks shall:

a) Cooperate with tax authorities and State Treasuries in electronic receipt and refund of tax.

b) Cooperate with tax authorities and State Treasuries in processing and comparing tax payment and tax refund data.

c) Promptly, sufficiently, and accurately exchange information about taxpayers’ accounts for electronic tax payment, information about electronic tax documents with tax authorities.

d) Assist taxpayers during the process of electronic tax payment.

3. Relevant organizations and units

a) Cooperate with tax authorities in assisting taxpayers to in making e-transactions in taxation.

b) Cooperate with tax authorities in connecting, exchanging information about electronic documents serving completion of tax procedures for taxpayers as prescribed.

c) User electronic documents provided by tax authorities to complete tax procedures for taxpayer; Do not request taxpayers to submit physical documents.

Chapter II

E-TRANSACTIONS IN TAXATION

Section 1. REGISTRATION OF E-TRANSACTIONS IN TAXATION

Article 15. Registration of e-transactions in taxation

1. [10] The taxpayer shall enter the web portal of General Department of Taxation and register for e-transactions in taxation (Form 01/DK-TDT enclosed herewith), append the digital signature, and send the application form to the web portal of General Department of Taxation. Only after receiving a notification of user account from the tax authority as prescribed in this Article or Article 32 hereof, the taxpayer can make tax transactions as prescribed (except for the case of applying for taxpayer registration for the first time as prescribed in Article 19 hereof).

The taxpayer shall be provided with a main account which can be used to make all e-transactions in taxation as prescribed in Clause 1 Article 1 of this Circular, except for the case in Clause 2 of this Article. The taxpayer is entitled to use main account to register one or more sub-accounts via the web portal of the General Department of Taxation to make every electronic tax transaction.

Within 15 minutes from the receipt of the taxpayer’s application, the web portal of the General Department of Taxation shall send a notification (Form No. 03/TB-TDT enclosed herewith) to the email address or phone number registered by the taxpayer.

If the application is granted, the web portal of the General Department of Taxation shall send information about the electronic tax transaction account to the taxpayer.

If the application is rejected, the taxpayer shall complete the application according to the notice of rejection (Form No. 03/TB-TDT enclosed herewith) and send it to the web portal of the General Department of Taxation or contact the supervisory tax authority for instructions.

2. The taxpayer must register for electronic tax payment with the bank where his/her account is opened after completing the registration of electronic transaction with the tax authority.

The bank shall send a notification (form No. 04/TB-TDT enclosed herewith) to the taxpayer of whether the taxpayer’s registration for electronic tax payment is granted or rejected via the web portal of General Department of Taxation within 03 working days from the receipt of the taxpayer’s registration form.

If the registration is rejected, the taxpayer shall complete the information according to the notice of rejection, or contact the supervisory tax authority or the bank for instructions.

3. [11] Persons who have TINs and use verification codes shall register e-transactions in taxation as follows:

a) Persons who pay tax periodically shall enter the web portal of General Department of Taxation and register for e-transactions in taxation as prescribed in Clause 1 and Clause 2 of this Article.

The taxpayer shall present their ID card or passport or Citizen ID card to receive and activate electronic tax transaction accounts at the tax authority.

b) Persons who pay tax irregularly shall register for e-transactions in taxation each time they file their tax returns.

Article 16. Changing information about e-transactions in taxation

1. The taxpayer shall enter the web portal of General Department of Taxation to update information about e-transactions in taxation (form 02/DK-TDT enclosed herewith), append the digital signature, and send the form to the web portal of General Department of Taxation.

After receiving information about the changes, the web portal of General Department of Taxation shall send a notification (form 03/TB-TDT enclosed herewith) of whether or not the changes are granted via the web portal of General Department of Taxation.

2. Information about changes of the bank account serving electronic tax payment shall be registered with the bank where the account is opened as prescribed in Clause 2 Article 15 of this Circular.

Article 17. Procedures for registration of suspension of e-transactions in taxation

1. In case a taxpayer suspends e-transactions in taxation, the taxpayer shall enters the web portal of General Department of Taxation, complete notice form 03/DK-TDT, append the digital signature, and send it to the web portal of General Department of Taxation.

After receiving the notice of suspension, the tax authority shall verify whether the taxpayer satisfies all conditions for suspending e-transactions in taxation, then send a notification (form 03/TB-TDT enclosed herewith) of whether the taxpayer’s request is granted via the web portal of General Department of Taxation.

2. In case a taxpayer shuts down or suspends his//her business, a tax authority sends a notification of a taxpayer’s abandonment of a business location, the web portal of General Department of Taxation shall suspend electronic tax procedures and send a notification of suspension of electronic transactions between the taxpayer and tax authorities (form 03/TB-TDT) from the time of withdrawal of the Certificate of Enterprise registration, taxpayer registration certificate, or from the issuance of the notification of business shutdown or abandonment of business location.

3. From the time of suspension of e-transactions in taxation, the taxpayer must not follow electronic tax procedures prescribed in Clause 1 Article 1 of this Circular, but is still permitted to access information about previous electronic transactions on the web portal of General Department of Taxation using the provided account or verification code until the account expires as notified by the tax authority.

In case the taxpayer wishes to make e-transactions in taxation (except for the case in Clause 2 of this Article), the taxpayer shall follow the registration procedures prescribed in Article 15 of this Circular as if the first registration.

Section 2. ELECTRONIC TAXPAYER REGISTRATION

Article 18. Electronic taxpayer registration

1. [12] Electronic taxpayer registration means the taxpayer (except for the case in which the taxpayer applies for taxpayer registration together with enterprise, cooperative or business registration) shall submit the application for taxpayer registration and receive results (except for the case in which the taxpayer registration certificate or notice of TIN is received) through the web portal of web portal or T-VAN service provider.

In the case of applying for taxpayer registration for the first time, the taxpayer shall submit the application and receive results as prescribed in Article 19 of this Circular.

2. Documents and procedures for electronic taxpayer registration shall comply with applicable regulations on taxpayer registration.

Article 19. First-time taxpayer registration[13]

1. The taxpayer that is newly established or starts to incur amounts payable to the state budget shall enter the web portal of General Department of Taxation to declare tax and submit the application for first-time taxpayer registration as prescribed in the Circular No. 95/2016/TT-BTC dated June 28, 2016 of the Ministry of Finance on guidelines for taxpayer registration (hereinafter referred to as “the Circular No. 95/2016/TT-BTC”).

2. The web portal of the General Department of Taxation shall receive and compare information and send a notice (Form No. 01-1/TB-TDT enclosed herewith) of receipt of the electronic application for taxpayer registration to the taxpayer within 15 minutes from the receipt of the taxpayer’s application to the email address or phone number registered by the taxpayer with the tax authority. The notice shall specify time and location of returning the results and request the taxpayer to bring physical documents to the tax authority.

3. In case the application for taxpayer registration is satisfactory, the taxpayer shall follow the instructions mentioned in the Circular No. 95/2016/TT-BTC.

The taxpayer shall submit the physical application for taxpayer registration at the tax authority written on the notice of receipt of electronic application for taxpayer registration.

The tax authority shall compare the physical application with the application received via the web portal of the General Department of Taxation. If the physical application for taxpayer registration matches the electronic one, the tax authority shall return a notification of result to the taxpayer. If the physical application for taxpayer registration does not match the electronic one and information in the physical application is sufficient and accurate, the tax authority shall use information on the physical application and send a notification of result to the taxpayer. If the information in the physical application is not sufficient and accurate, the tax authority shall instruct the taxpayer to complete the information and submit the physical application.

Within 30 (thirty) days from the date written on the notice of receipt of electronic application for taxpayer registration, if the taxpayer does not go to the tax authority or go to the tax authority without a written explanation, the electronic application will be rejected.

4. If the application for taxpayer registration is not satisfactory, within 02 (two) working days from the date of receipt of the application written on the notice of the electronic application for taxpayer registration, the tax authority the taxpayer shall send a notice (Form No. 01-2/TB-TDT enclosed herewith) of rejection of the application to the taxpayer via the web portal of the General Department of Taxation.

The taxpayer shall submit another electronic application for taxpayer registration via the web portal of the General Department of Taxation or a physical application at the supervisory tax authority instead of the application already submitted to the tax authority.

Article 20. Article 20. Changing taxpayer registration information, suspension of business, invalidation of TIN, and other taxpayer registration procedures[14]

1. The taxpayer who wishes to change their taxpayer registration information, suspend the business, have the TIN invalidated, or follow other tax procedures as prescribed in the Circular No. 95/2016/TT-BTC (such as procedures for applying for TIN used to deduct or pay tax on behalf of a taxpayer, reactivating TINs, reactivating TINs after suspending business ahead of schedule) shall use their electronic tax transaction account to enter the web portal of General Department of Taxation or to complete documents, append digital signatures, and send them to the tax authority. The taxpayer may also request a provider of T-VAN services to perform these tasks.

2. The web portal of the General Department of Taxation or the T-VAN service provider shall receive and examine the electronic application for taxpayer registration and send a notice (Form No. 01-1/TB-TDT enclosed with this Circular) of receipt of the application within 15 minutes from the receipt of the taxpayer’s application.

3. If the application is satisfactory, the taxpayer shall send a notification of result to the taxpayer to the registered email address or the T-VAN service provider within the time limit mentioned in the Circular No. 95/2016/TT-BTC .

If the taxpayer wishes to receive the taxpayer registration certificate or notice of TIN by post, the tax authority shall send it to the address registered by the taxpayer.

4. If the application is not satisfactory, within 02 (two) working days from the date of receipt of the application written on the notice of the electronic application for taxpayer registration, the tax authority the taxpayer shall send a notice (Form No. 01-2/TB-TDT enclosed herewith) of rejection of the application to the taxpayer via the web portal of the General Department of Taxation or T-Van service provider.

The taxpayer shall submit another electronic application for taxpayer registration via the web portal of the General Department of Taxation or T-VAN service provider or a physical application at the supervisory tax authority instead of the application already submitted to the tax authority.

Section 3. ELECTRONIC TAX DECLARATION

Article 21. Change of information about responsibility to declare tax[15]

If information about the responsibility to declare tax (including type of tax, tax forms, tax period, tax declaration deadline, starting or ending date of declaring tax) on the web portal of the General Department of Taxation is incorrect or changed, the taxpayer shall use their electronic tax transaction account to enter the web portal of the General Department of Taxation or the provider of T-VAN services and adjust the information. The tax authority shall update information about the taxpayer’s responsibility to declare tax and send information to the taxpayer for verification via the web portal of General Department of Taxation or the provider of T-VAN services within 02 working days from the date on which the taxpayer adjusts the information.

Article 22. Electronic tax declaration[16]

1. A taxpayer shall declare tax electronically using one of the following methods:

a) Declare tax online on the web portal of General Department of Taxation: enter the web portal of General Department of Taxation, complete the form, append the digital signature, and send the electronic tax return to the tax authority.

b) Declare tax with software and other tools: create the tax return with software or other tools in the standard format required by the tax authority; enter the web portal of General Department of Taxation, append the digital signature, and send the electronic tax return to the tax authority.

c) Declare tax via a provider of T-VAN services.

2. The web portal of the General Department of Taxation shall send a notice of receipt of the electronic tax return (Form No. 01-1/TB-TDT enclosed herewith) to the taxpayer within 15 minutes from the receipt of the taxpayer’s electronic tax return.

Within 01 (one) working day from the date written on the notice of receipt of the electronic tax return, the tax authority shall send a notice (Form No. 01-2/TB-TDT enclosed herewith) of whether the tax return is accepted or not to the taxpayer via the web portal of the General Department of Taxation or the T-VAN service provider.

If the tax authority accepts the electronic tax return, the date of confirming fulfillment of responsibility to declare tax electronically is the date written on the notice of receipt of the electronic tax return (Form No. 01-1/TB-TDT enclosed herewith) if the electronic tax return is received for the first time via the web portal of the General Department of Taxation or T-VAN service provider.

If the electronic tax return is rejected, the tax authority shall send a notice of rejection of the electronic tax return (Form No. 01-2/TB-TDT enclosed herewith) which specifies the reason to the taxpayer via the web portal of the General Department of Taxation.

It will be considered that the taxpayer has not completed the procedures for submission of the tax return if, by the deadline for submission of the tax return prescribed in the Law on Tax Administration and its guiding documents, the taxpayer fails to re-submit the tax return or re-submits it without the permission of the tax authority.

3. The taxpayer shall provide explanation, complete the tax return, and respond to notifications of the tax authority electronically via the web portal of the tax authority or submit the physical tax return at the tax authority.

Section 4. ELECTRONIC TAX PAYMENT

Article 23. Conditions for electronic tax payment

1. A bank may provide electronic tax payment services for taxpayer if all of the following conditions are satisfied:

a) The bank has established CoreBanking system.

b) The bank has a state budget collection system which can connect and exchange information with the web portal of General Department of Taxation.

c) The bank hank safety and security solution which can record and transmit information about tax payment of taxpayers as prescribed.

d) Conditions for electronic transactions are satisfied and electronic payment is supported as prescribed by the State Bank.

2. Taxpayers paying tax electronically must be permitted by tax authorities and the bank to make e-transactions in taxation as prescribed in Article 15 or Article 32 of this Circular, unless the taxpayer pays tax electronically using other methods according to regulations of the bank.

Article 24. Methods of electronic tax payment

A taxpayer may pay tax electronically using one of the following methods:

1. Through the web portal of General Department of Taxation.

2. Through the bank where the taxpayer’s account is open using Internet, mobile, ATM, POS services, and other electronic payment services of the bank.

Article 25. Registration for electronic tax payment

1. Taxpayers that register for electronic tax payment on the web portal of General Department of Taxation, taxpayers that register for electronic tax payment, change of information, suspension of electronic tax payment shall comply with regulations in Article 15, Article 16, Article 17 or Article 32, Article 33, and Article 34 (in case of T-VAN services) of this Circular.

2. Taxpayers that register for electronic tax payment via bank services (Internet, mobile, ATM, POS services, and other electronic payment services) shall comply with regulations of the bank.

Article 26. Electronic tax payment [17]

1. Procedures for electronic tax payment shall be carried out as prescribed in Articles 6, 7 and 8 of the Circular No. 84/2016/TT-BTC.

2. In case a taxpayer pays tax electronically using bank services, the bank shall process records of electronic tax payment in accordance with the bank where the taxpayer’s account is opened and transmit information about the taxpayer’s records of electronic tax payment to the tax authority via the web portal of the General Department of Taxation.

Section 5. ELECTRONIC TAX REFUND

Article 27. Making and sending electronic tax refund claims[18]

1. The taxpayer shall prepare and send the claim documents to the tax authority as follows:

a) If claim documents consist of the claim for refund of amounts payable to the state budget and enclosed documents, the taxpayer shall adopt one of the two following methods:

- Use the electronic tax transaction account to enter the web portal of General Department of Taxation, prepare claim documents as prescribed, append the digital signature, and send the documents to the web portal of General Department of Taxation.

- Prepare claim documents as prescribed, append the digital signature, and send the documents to a provider of T-VAN services: After receiving the claim documents, the provider of T-VAN must immediately send them to the web portal of General Department of Taxation.

b) If the tax return includes the claim for tax refund and the claim for refund of amounts payable to the state budget is not required to be submitted, the electronic claim documents shall be made and sent together with the electronic tax return as prescribed in Article 22 of this Circular.

2. Notice of acceptance/rejection of the claim documents

a) If claim documents consist of the claim for refund of amounts payable to the state budget and enclosed documents.

Within 15 minutes from the receipt of the electronic claim documents, the web portal of the General Department of Taxation shall send a notice of receipt of the electronic claim documents (Form No. 01-1/TB-TDT enclosed herewith) to the taxpayer.

Within 03 (three) working days from the date written on the notice of receipt of the electronic claim documents, the tax authority shall send a notice (Form No. 01-2/TB-TDT enclosed herewith) of acceptance/rejection of the electronic claim documents to the taxpayer via the web portal of the General Department of Taxation.

b) If the tax return includes the claim for tax refund:

The web portal of the General Department of Taxation shall send a notice of receipt of the electronic claim documents and notice of receipt of the tax return. The notice of acceptance/rejection of the electronic tax return and notice of acceptance/rejection of the electronic claim documents shall be sent as prescribed in Article 22 of this Circular and Point a of this Clause respectively.

c) The time limit for processing the claim documents begins on the date written on the notice of receipt of the electronic claim documents (Form No. 01-2/TB-TDT enclosed herewith).

Article 28. Publishing results of processing of electronic claim documents

1. [19] The tax authority has the responsibility to process claim documents received electronically in accordance with the Law on Tax administration and its instructional documents and send the result (notifications and decisions related to the processing of claim investigation) via the web portal of the General Department of Taxation or a provider of T-VAN services.

2. [20] The taxpayer shall provide explanation and additional information/records concerning the claim documents via the web portal of the General Department of Taxation or a provider of T-VAN services.

3. [21] The tax authority shall send the decision on tax refund or decision on tax refund and deduction of amounts payable to the state budget to the taxpayer via the web portal of the General Department of Taxation or a provider of T-VAN services.

The tax authority shall also send the electronic decision on tax refund and order to refund amounts payable to the state budget or decision on tax refund and deduction of amounts payable to the state budget and order to refund and deduct amounts payable to the state budget (in the case of value added tax refund) and send the order to refund mounts payable to the state budget or order to refund and deduct amounts payable to the state budget (in another case of refund) to the State Treasury.

4. The State Treasury shall transfer the refunded tax to the taxpayer’s account at the bank according to information provided by the tax authority.

The transmission and receive of information about tax refund between the tax authority and State Treasury shall comply with applicable regulations on exchange of information between State Treasuries and tax authorities.

5. In case the web portal of General Department of Taxation and the system of State Treasury do not permit electronic information exchange, the tax authority shall send the physical decision on tax refund and order to refund and deduct amounts payable to the state budget to the State Treasury.

Section 6. ELECTRONIC TRANSACTIONS DURING PROVISION OF ANCILLARY SERVICES FOR ELECTRONIC TAXPAYERS

Article 29. Accessing, certifying and adjusting taxpayer’s information[22]

1. Accessing taxpayer’s information:

a) Taxpayers may use electronic tax transaction accounts to enter the web portal of the General Department of Taxation to access and print information about documents, notifications between taxpayers and tax authorities. Information on the web portal of the General Department of Taxation has the same value as that of physical documents issued by a tax authority.

b) Taxpayers that have not yet had electronic tax transaction accounts may use the electronic transaction code that is unique to each transaction to access information about transactions with tax authorities.

2. Certifying amount of tax paid to the budget

a) If it is required to confirm the amount of tax paid to the state budget, a taxpayer may use electronic tax transaction account to enter the web portal of the General Department of Taxation, make a written request for certification of amount of tax paid to the state budget (Form No. C1-10a/NS-TDT enclosed herewith), append the digital signature and send it to the tax authority. The taxpayer may also request a provider of T-VAN services to perform these tasks.

b) The web portal of the General Department of Taxation shall send a notice of receipt of the electronic tax documents (Form No. 01-1/TB-TDT enclosed herewith) within 15 minutes from the receipt of the taxpayer’s written request.

The tax authority shall review and compare information under its management and send a notice (Form No. C1-10b/NS-TDT enclosed herewith) of whether or not amount of tax paid to the budget is certified to the taxpayer via the web portal of the General Department of Taxation within the time limit set forth in Clause 3 Article 18 of the Circular No. 84/2016/TT-BTC.

3. Accessing information about amount of tax

Taxpayers may use electronic tax transaction accounts to enter the web portal of the General Department of Taxation to access information on amount of tax.

On the 15th of every month (or the next working day if the 15th day falls on a public holiday prescribed in the Labor Code), the web portal of the General Department of Taxation shall post information on the amount of tax paid in the previous month. Information on amount of tax paid monthly includes:

a) Amount of tax carried forward from the previous month (opening balance);

b) Amount of tax incurred in a month (amount incurred in period);

c) Amount of tax carried forward to the next month (closing balance).

If the information on the amount of tax does not match the tax data monitored by the taxpayer, the taxpayer shall contact the supervisory tax authority for resolution.

4. Correcting errors, tracing and adjusting information on tax payment

Correction of errors, tracing and adjustment of information on tax collection and payment shall comply with Article 17 of the Circular No. 84/2016/TT-BTC .

The taxpayer may use electronic tax transaction account to enter the web portal of the General Department of Taxation, make a trace request (Form No. C1-11/NS enclosed with the Circular No. 84/2016/TT-BTC), append the digital signature and send it to the tax authority.

The web portal of the General Department of Taxation shall send a notice of receipt of the electronic tax documents (Form No. 01-1/TB-TDT enclosed herewith) to the taxpayer within 15 minutes from the receipt of the taxpayer’s trace request.

After receiving the trace request via the web portal of the General Department of Taxation or a T-VAN service provider, the tax authority shall check, compare and issue a notice of adjustment of information on tax payment (Form No. 06/TB-TDT enclosed herewith) to the taxpayer via the web portal of the General Department of Taxation within the time limit set forth in Article 17 of the Circular No. 84/2016/TT-BTC.

Article 30. Sending notifications and documents of tax authorities

1. Types of notifications and documents of tax authorities:

a) Notifications of the web portal of General Department of Taxation include all feedbacks sent by the website to taxpayer, confirmations of receipt of electronic tax documents from taxpayers.

b) Notifications of tax authorities include all notifications to taxpayers of the progress and result of processing tax documents of taxpayers, instructions, requests for explanation and additional information/documents sent to taxpayers according to regulations of law on tax administration.

c) Notices of fines for late submission or failure to submit tax declaration, taxpayer registration documents made and sent by tax authorities to taxpayers.

d) Tax authorities’ notifications of tax policies, regulations, and other tax notifications.

2. Rules for making, sending notifications and documents of tax authorities via the web portal of General Department of Taxation

a) The web portal of General Department of Taxation shall automatically create and send confirmations of receipt of electronic tax documents from taxpayers using the forms enclosed with this Circular.

b) Notifications automatically created by the tax administration system shall be sent to taxpayers via the web portal of General Department of Taxation. Such notifications shall be created in accordance with regulations on tax administration on the tax administration system.

c) Physical notifications and documents shall be converted into electronic documents and sent to taxpayers via the web portal of General Department of Taxation. The creation and issuance of such notifications shall comply with regulations of law on tax administration.

d) All notifications and documents shall be sent to the email addresses registered by taxpayers and shall be accessed, printed from the web portal of General Department of Taxation according to Article 29 of this Circular.

3. Taxpayers have the responsibility to receive and comply with notifications and documents of tax authorities by the imposed deadlines; regularly check their email and log in their electronic tax transaction accounts on the web portal of General Department of Taxation to read, print notifications and documents sent to them by tax authorities. Tax authorities are not responsible if taxpayers do not carefully check, read notifications and documents of tax authorities, even if they cannot enter the web portal of General Department of Taxation because of technical errors of the taxpayers’ system or because the emails registered with tax authorities are not accurate.

Chapter III

VALUE-ADDED ELECTRONIC TAX TRANSACTION SERVICES (T-VAN)

Section 1. SELECTION OF PROVIDERS OF T-VAN SERVICES

Article 31. Selection of IT organizations to sign T-VAN service contracts

1. Criteria for selection of IT organizations to sign T-VAN service contracts

a) The IT organization must

- Be an enterprise operating in Vietnam, has enterprise registration certificate or investment certificate or license for investment in IT in Vietnam.

- Have experience of IT solutions and electronic data exchange solutions between organizations. To be specific:

+ Have at least 03 years’ experience of the IT field.

+ Have established IT systems and applications for at least 10 other organizations.

+ Have established electronic data exchange systems between branches of enterprises or organizations.

+ Have an effective digital certificate issued by a CA.

b) Regarding finance, the IT organization must

- have sufficient financial capacity to establish a system of equipment, organize and maintain its operation which matches the scale of service provision.

- have paid a deposit at a bank in Vietnam or obtain a guarantee of not lower than VND 5 billion by a bank in Vietnam, or have bought insurance against risks and possible compensations during provision of services and payment of cost of database maintenance during the provision of T-VAN services.

- have business premises and locations for equipment placement which ensure safety.

c) Regarding personnel

- There are at least 05 employees who have bachelor’s degrees in IT, practical experience of networking, security of electronic data exchange system, database management, and good knowledge about tax.

- There are technicians who work in turn 24 hours a day to maintain the electronic data exchange system and support users of T-VAN services.

d) Regarding technology

- The system of technological equipment must satisfy the following requirements:

+ Services are provided for taxpayers and connection to the web portal of General Department of Taxation are available 24 hours a day and 7 days a week, including weekends and public holidays. The suspension period for maintenance does not exceed 2% of functional hours.

+ The system is able to detect, warn, and block illegal access, new methods of network attack in order to ensure the security and integrity of data exchanged between participants; measures are taken to control transactions between taxpayers and tax authorities.

+ There are procedures for data backup and restoration; Data backup is made within 08 hours from the occurrence of breakdown.

- There are solutions to store result of transmissions between participants and electronic documents before transactions are successful; original electronic data must be stored on the system and can be accessed online.

- The log of every electronic transaction on the system is retained for at least 10 years from the time of transaction is successful. Such information can be accessed online during the retention period.

- There are plans and backup systems to maintain the safe and continuous operation, respond to unexpected situations, and overcome breakdowns.

- Data connection standards established by General Department of Taxation are complied with.

2. General Department of Taxation shall consider signing agreements, carry out inspections of fulfillment of the conditions mentioned in Clause 1 of this Article, and sign T-VAN service agreements under the procedures in Clause 3 of this Article.

3. Sequence of signing T-VAN service agreement:

a) The IT organization which satisfies all criteria mentioned in Clause 1 of this Article shall send a proposal for T-VAN service contract an, supporting documents, and the T-VAN service provision plan to General Department of Taxation.

b) Within 20 days from the receipt of the proposal, General Department of Taxation shall notify the IT organization of the result (provide explanation if the proposal rejected).

c) The IT organization shall connect to the web portal of General Department of Taxation from the day on which the General Department of Taxation agrees to sign the T-VAN service contract. The General Department of Taxation shall carry out an inspection and sign the agreement if the inspection result is satisfactory. If the inspection result is not satisfactory, General Department of Taxation shall issue a rejection and provide explanation.

d) Within 10 days after signing the contract, General Department of Taxation shall post the list of organizations that have signed T-VAN service agreements (hereinafter referred to as service provider) on www.gdt.gov.vn and the web portal of General Department of Taxation.

e) If the service provider changes or add information related to the agreement after it is signed, the service provider must discuss and reach a consensus with General Department of Taxation within 10 working days from the occurrence of such changes.

f) In case the service provider wishes to stop providing services, the service provider must discuss and reach a consensus with General Department of Taxation 30 days before the intended termination date in order for the General Department of Taxation to make a notification on www.gdt.gov.vn and the web portal of General Department of Taxation.

4. General Department of Taxation is entitled to terminate the agreement with a service provider in the following cases:

- The service provider violates the criteria mentioned in Clause 1 of this Article, terms and conditions of the agreement, or regulations of law on electronic transactions.

- The service provider is dissolved or has its enterprise registration certificate or establishment license or another license related to its operation revoked; the service provider is declared bankrupt.

The General Department of Taxation shall send a notification to the service provider, cut the connection with the service provider and make an announcement of the termination on www.gdt.gov.vn and the web portal of General Department of Taxation.

Taxpayers making e-transactions in taxation via such service provider may switch over to making transactions via the web portal of General Department of Taxation or be assisted by General Department of Taxation in registering with another service provider.

5. Organizations that have been providing T-VAN services before the effective date of this Circular may keep providing T-VAN services in accordance with regulations of this Circular.

Section 2. REGISTRATION OF E-TRANSACTIONS IN TAXATION VIA T-VAN SERVICE PROVIDERS

Article 32. Procedures for registering T-VAN services

1. Taxpayers may use T-VAN services while following electronic tax procedures.

2. Taxpayers shall make a T-VAN service registration form (form 01/DK-T-VAN enclosed herewith) and send it to the web portal of General Department of Taxation via the T-VAN service provider.

3. Right after the registration form is received, the tax authority shall send a notification (form 03/TB-TDT enclosed herewith) to the T-VAN service provider to send it to the taxpayer.

If the registration is granted, the tax authority shall send the taxpayer a notification of user account on the web portal of General Department of Taxation. If rejected, the web portal of General Department of Taxation shall send the T-VAN service provider an explanation to be sent to the taxpayer.

In case of registration of electronic tax payment, after finishing registration on the web portal of General Department of Taxation via the T-VAN service, the taxpayer shall register for electronic tax payment with a bank as prescribed in Clause 2 Article 15 of this Circular.

4. Taxpayers who make e-transactions in taxation via T-VAN service providers may access relevant information on the web portal of General Department of Taxation.

5. Electronic documents sent by taxpayers to tax authorities via T-VAN service providers must bear digital signatures of the taxpayers and the T-VAN service providers.

Article 33. Registration of change of information about T-VAN services

1. In case information on the T-VAN service registration form is changed, the taxpayer shall complete form 02/DK-T-VAN enclosed herewith and send it to the web portal of General Department of Taxation via the T-VAN service provider.

The web portal of General Department of Taxation shall send a notification (form 03/TB-TDT enclosed herewith) of whether or not the changes are granted via the T-VAN service provider.

Information about change of the bank account serving electronic tax payment shall be registered prescribed in Clause 2 Article 16 of this Circular.

2. The taxpayer that wishes to change the T-VAN service provider shall follow the unsubscribing procedures in Article 34 and apply again in accordance with Article 32 of this Circular.

Article 34. Procedures for unsubscribing T-VAN services

1. In case of unsubscribing T-VAN services, the taxpayer shall complete form 03/DK-T-VAN and send it to the web portal of General Department of Taxation via the T-VAN service provider.

2. The tax authority shall send a confirmation (form 03/TB-TDT enclosed herewith) to the taxpayer via the T-VAN service provider.

3. From the time of unsubscribing T-VAN services, the taxpayer shall make e-transactions in taxation via the web portal of General Department of Taxation or another T-VAN service provider. Registered information shall be automatically updated by the web portal of General Department of Taxation.

Section 3. RELATIONSHIP BETWEEN OF T-VAN SERVICE PROVIDERS, TAXPAYERS AND TAX AUTHORITIES

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

The relationship between a T-VAN service provider and a taxpayer is determined according to the T-VAN service contract.

1. Rights and obligations of providers of T-VAN services

a) A provider of T-VAN services has the right to:

- Sign contracts with taxpayers to provide T-VAN services, which specify responsibility of both parties for contents of electronic documents.

- Refuse to provide T-VAN services for entities that are unqualified or violate the contracts.

- Collect payment for T-VAN services from taxpayers to sustain its operation under the contract.

b) A provider of T-VAN services has the obligation to:

- Publish the operating method and service quality on its website.

- Provide transmission services and complete the format of electronic documents to facilitate exchange of information between taxpayers and tax authorities.

- Transmit and receive electronic documents punctually and completely under agreements with other parties.

- Retain result of every transmission; retain electronic documents before transactions are successfully done.

- Ensure connection, security, integration of information, and provide other utilities for other participants in the exchange of electronic documents.

- Inform taxpayers and tax authorities 10 days before maintenance days and take measures for ensuring taxpayers’ interests.

- Confirm submission of electronic tax declarations by taxpayers using T-VAN services.

- Take responsibility if electronic tax documents of taxpayers are not received by tax authorities punctually even though the taxpayers submitted them on schedule.

2. Rights and obligations of taxpayers

a) Every taxpayer has the right to:

- select a T-VAN service provider to enter into a T-VAN service contract.

- have information about e-transactions in taxation kept confidential by the T-VAN service provider, unless otherwise agreed by all parties.

b) Every taxpayer has the obligation to:

- adhere to terms and conditions of the contract with the T-VAN service provider.

- enable the T-VAN service provider to implement security measures.

- Take legal responsibility for their electronic tax documents.

3. [23] The taxpayer shall submit electronic tax documents to the provider of T-VAN services. Within the time limit specified in Point b Clause 1 Article 36 of this Circular, the provider of T-VAN shall submit the taxpayer’s electronic tax documents to the web portal of General Department of Taxation.

Article 36. Relationship between providers of T-VAN services and tax authorities

Providers of T-VAN services must comply with the terms and conditions on the agreements with tax authorities while in the course of T-VAN service provision.

1. Rights and obligations of providers of T-VAN services

a) A provider of T-VAN services has the right to:

- connect to the web portal of General Department of Taxation to provide T-VAN services.

- receive instructions from tax authorities to process transactions between taxpayers and tax authorities.

- cooperate with tax authorities in providing training for taxpayers to provide T-VAN services.

- be assisted by tax authorities in resolving difficulties that arise during the provision of T-VAN services.

- receive forms and templates from tax authorities to provide T-VAN services.

- provide electronic tax services for taxpayers as authorized by tax authorities.

b) A provider of T-VAN services has the obligation to:

- only provide T-VAN services for taxpayers during the periods mentioned in the agreement with General Department of Taxation.

- send electronic tax declaration documents to the web portal of General Department of Taxation at least once every hour from the receipt of electronic tax declaration documents from taxpayers; other electronic tax documents and other electronic documents (taxpayer registration, tax payment, tax refund) must be immediately sent to tax authorities.

- provide sufficient information and data for tax authorities at their request.

- comply with applicable regulations of law on telecommunications, Internet, and technical regulations imposed by competent authorities.

- establish a channel to connect with the web portal of General Department of Taxation to ensure continuity and security. Resolve difficulties that arise during the provision of T-VAN services and report those related to the web portal of General Department of Taxation to tax authorities for resolving in cooperation.

Notify taxpayers and tax authorities of errors of the website of the T-VAN service provider as prescribed in Article 9 of this Circular.

- submit reports on provision of T-VAN services to General Department of Taxation.

2. Tax authorities have the responsibility to:

a) establish and maintain connection between the web portal of General Department of Taxation and providers of T-VAN.

b) inspect the operation of every provider of T-VAN services to ensure service quality and conformable operation.

3. [24] Tax authorities shall send their notices, decisions and documents mentioned in this Circular to the information exchange system of T-VAN service providers so that the T-VAN service providers send them to taxpayers.

Chapter IV

IMPLEMENTATION

Article 37. Effect[25]

1. This Circular comes into force from September 10, 2015 and replaces Circular No. 180/2010/TT-BTC and Circular No. 35/2013/TT-BTC of the Ministry of Finance. The Law on Tax administration and its instructional documents shall apply to tax administration issues that are not dealt with in this Circular.

2. Taxpayers may submit other electronic documents related to tax procedures according to the administrative procedure simplification roadmap of tax authorities.

3. Taxpayers who have declared tax electronically before the effective date of this Circular may switch over to other electronic methods and provide additional information according to Article 16 of this Circular. Such taxpayers are not required to apply for another registration with tax authorities as prescribed in Article 15 of this Circular.

Article 38. Responsibility for implementation

1. Taxpayers, tax authorities, State Treasuries, banks, T-VAN service providers, and relevant entities are responsible for the implementation of this Circular.

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

3. Difficulties that arise during the implementation of this Circular should be promptly reported to the Ministry of Finance for consideration and resolution./.

 

CERTIFIED BY PP. THE MINISTER THE DEPUTY MINISTER Tran Xuan Ha

 

[1] This is the consolidated document of:

- The Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Minister of Finance on e-transactions in taxation, which comes into force from September 10, 2015.

- The Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

This document does not replace the 02 abovementioned Circulars.

[2] The Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation is promulgated pursuant to:

The Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006; Law on amendments to some Articles of the Law on Tax Administration No. 21/2012/QH12 dated November 20, 2012; Law on amendments to some Articles of the Law on Tax Administration No. 71/2014/QH13 dated November 26, 2014; Law on amendments to some Articles of the Law on Tax Administration No. 106/2016/QH13 dated April 06, 2016 and its instructional documents;

The Government’s Decree No. 165/2018/ND-CP dated December 24, 2018 on e-transactions in financial operations;

The Government’s Decree No. 130/2018/ND-CP dated September 27, 2018 on guidelines for of the Law on E-Transactions of digital signatures and digital signature authentication;

The Government’s Decree No. 87/2017/ND-CP dated July 26, 2017 defining functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation;

The Minister of Finance hereby promulgates a Circular on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation as follows:”

[3] This Clause is amended by Clause 1 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[4] This Clause (Clause 6, Clause 7 Article 3 of the Circular No. 110/2015/TT-BTC) is amended by Clause 1 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[5] This Clause is renumbered by Clause 2 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[6]  This Clause is renumbered by Clause 2 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[7] This Clause is amended by Clause 3 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[8] This Clause is amended by Clause 4 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[9] This Clause is amended by Clause 5 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[10] This Clause is amended by Clause 6 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[11] This Clause is amended by Clause 6 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[12] This Clause is amended by Clause 7 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[13] This Article is amended by Clause 8 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[14] This Article is amended and added by Clause 9 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[15] This Article is amended by Clause 10 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[16] This Article is amended by Clause 11 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[17] This Article is amended and added by Clause 12 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[18] This Article is amended by Clause 13 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[19] This Clause is amended by Clause 14 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[20] This Clause is amended by Clause 14 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[21] This Clause is amended by Clause 14 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[22] This Article is amended by Clause 15 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[23] This Clause is added by Clause 16 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[24] This Clause is added by Clause 17 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[25] Article 2 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019, stipulates that:

 “Article 2. Effect

1. This Circular comes into force from November 05, 2019.

2. During the implementation of this Circular, in the cases where any of the documents mentioned herein is amended or replaced, the newest one shall apply. Difficulties should be promptly reported to the Ministry of Finance for consideration and resolution./.”

[26] This list of forms is amended and added by the list of forms promulgated together with the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[27] This form is amended by Point a Clause 18 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[28] This form is amended by Point a Clause 18 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[29] This form is repealed by Point b Clause 18 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[30] This form replaces the Form No. 01/TB-TDT promulgated together with the Circular No. 110/2015/TT-BTC according to Point b Clause 18 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[31] This form replaces the Form No. 01/TB-TDT promulgated together with the Circular No. 110/2015/TT-BTC according to Point b Clause 18 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[32] This form is amended by Point a Clause 18 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[33] This form is amended by Point a Clause 18 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[34] This form is amended by Point a Clause 18 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[35] This form is repealed by Point b Clause 18 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[36] This form is added by Point c Clause 18 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[37] This form is added by Point c Clause 18 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.

[38] This form is added by Point c Clause 18 Article 1 of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance on amendments to some Article of the Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation, which comes into force from November 05, 2019.