CIRCULAR

Guidelines for electronic transactions in the tax collection fieldpolicies

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Pursuant to the Law on Electronic Transactions 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 Amending and Supplementing Certain Provisions of the Law on Tax Administration dated November 20, 2012; Law No. 71/2014/QH13 Amending and Supplementing Certain Provisions of Laws on Tax dated November 26, 2014 and guiding documents;

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

Pursuant to Decree No. 26/2007/NĐ-CP dated February 15, 2007 of the Government detailing the implementation of the Law on Electronic Transactions regarding digital signatures and digital signature certification services; Decree No. 106/2011/NĐ-CP dated November 23, 2011 of the Government amending and supplementing certain provisions of Decree No. 26/2007/NĐ-CP of the Government dated February 15, 2007; Decree No. 170/2013/NĐ-CP dated November 13, 2013 of the Government amending and supplementing certain provisions of Decree No. 26/2007/NĐ-CP dated February 15, 2007 of the Government and Decree No. 106/2011/NĐ-CP dated November 23, 2011 of the Government;

Decree No. 215/2013/NĐ-CP dated November 23/12/2013 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

Based on the proposal of the Director General of the General Department of Taxation.

The Minister of Finance issues this Circular guiding electronic transactions in the tax field as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular guides on:

a) Implement tax administrative procedures as prescribed by the Law on Tax Administration through electronic transaction methods including: tax registration, tax declaration, tax payment, tax refund, and receipt of other documents and papers from taxpayers sent to the tax authority via electronic means.

b) Provide support services to taxpayers through electronic means including: information lookup for taxpayers, sending notifications from the tax authority to taxpayers.

c) Criteria for selecting, procedures, and sequence of signing agreements with organizations providing value-added services on electronic transactions in the tax field; conducting electronic transactions in the tax field through organizations providing value-added services on electronic transactions in the tax field.

2. This Circular does not regulate electronic transactions about taxes for goods at the export and import stage at customs authorities.

Article 2. Applicability

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

2. Organizations providing value-added services on electronic transactions in the tax field.

3. General Department of Taxation, Tax Departments, Tax Branches.

4. Authorities, organizations, and individuals related to taxpayers' electronic transactions with the tax authority.

Article 3. Explanation of Terms

1. Electronic transaction in the tax field is the implementation of tax administrative procedures as prescribed by the Law on Tax Administration, providing support services to taxpayers through electronic means as stipulated in Clause 1, Article 1 of this Circular.

2. Electronic document in the tax field is information created, sent, received, and stored electronically to implement tax registration, tax declaration, tax payment, tax refund, and taxpayer information lookup, tax authority notifications to taxpayers. An electronic document has legal validity equivalent to paper documents.

3. Electronic transaction code is a series of characters generated according to a unified principle to record electronic documents in the tax field on the General Department of Taxation's e-Government Portal. The electronic transaction code is unique for identifying, determining, and searching each electronic document in the tax field, managed uniformly nationwide by the General Department of Taxation.

4. Electronic tax transaction account is the username and password issued to taxpayers to log in to the General Department of Taxation's e-Government Portal when conducting electronic transactions in the tax field and retrieving files, documents, and notifications exchanged between the tax authority and taxpayers through the General Department of Taxation's e-Government Portal.

5. Electronic transaction authentication code is a one-time password used when the taxpayer is an individual (in cases where they have not been issued a digital certificate). This password is sent from the General Department of Taxation's e-Government Portal via "message" to the taxpayer's registered phone number or email address with the tax authority.

6. Value-added service on electronic transactions in the tax field (hereinafter referred to as T-VAN service) is a service for transmitting, receiving, storing, and recovering electronic data messages about taxes between taxpayers and tax authorities to conduct electronic transactions.

7. Organization providing T-VAN service: is an organization operating in the information technology field that signs an agreement with the General Department of Taxation to provide value-added services on electronic transactions in the tax field.

8. Banks including commercial banks, wholly foreign-owned banks, foreign bank branches, and other credit institutions established and operating under the Law on Credit Institutions.

9. General Department of Taxation's e-Government Portal: is a centralized access point integrating information as stipulated in Clause 1, Article 1 of this Circular through electronic transactions with the tax authority on a web platform.

Article 4. Principles for electronic transactions in the tax field

1. The implementation of electronic transactions in the tax field must comply with the principles of clarity, fairness, honesty, security, effectiveness, and be consistent with the provisions of the Law on Electronic Transactions.

2. Taxpayers who have completed electronic tax declaration shall implement other transactions with tax authorities within the scope prescribed in Clause 1, Article 1 of this Circular by electronic means, except as provided for in Article 9 of this Circular.

3. Taxpayers, tax authorities, and other organizations and individuals related to the completion of electronic transactions in the tax field in accordance with this Circular shall not need to implement other transaction methods and shall be recognized as having completed corresponding tax procedures in accordance with the Law on Tax Administration.

4. All notifications from the tax authority through the General Department of Taxation's e-Government Portal sent to the taxpayer’s registered email address or phone number shall also be stored on the General Department of Taxation's e-Government Portal. Taxpayers can access these notifications via their electronic tax transaction account or electronic transaction code issued by the General Department of Taxation's e-Government Portal.

Article 5. Conditions for Implementing Electronic Transactions in the Tax Field

Taxpayers implementing electronic transactions in the tax field must ensure the following conditions:

1. Possessing a valid digital certificate issued by a public key infrastructure service provider organization or a competent state agency, recognized by a competent state agency, except for the following cases:

a) Individual taxpayers may use an electronic transaction authentication code in cases where they have not been issued a digital certificate.

b) Taxpayers registering for tax and obtaining a tax identification number in accordance with Article 19 of this Circular.

c) Taxpayers when performing electronic tax payment procedures through bank transactions using various forms of electronic payments (Internet, Mobile, ATM, POS, and other forms of electronic payment) as specified by the bank.

2. Having the ability to access and use the Internet; possessing an email address, and a mobile phone number (for individual taxpayers without a digital certificate) registered for use in transactions with the tax authority (except in cases where taxpayers perform electronic tax payment procedures through bank electronic tax payment methods as specified by the bank).

3. Taxpayers may register multiple digital certificates for one or more tax administrative procedures; register multiple bank accounts for electronic tax payments; register a mobile phone number to receive electronic transaction authentication codes via "text messages"; register an official email address to receive all notifications during electronic transactions with the tax authority. Additionally, for each tax administrative procedure, taxpayers may register an additional email address.

Article 6. Use of Digital Signatures and Electronic Transaction Authentication Codes

1. Taxpayers conducting electronic transactions with the tax authority in the tax field must use digital signatures signed with a digital certificate issued by a public key infrastructure service provider organization or a competent state agency, recognized by a competent state agency.

When taxpayers sign service contracts for tax procedures with tax agents, the tax agent uses the tax agent's digital certificate to sign on the taxpayer's electronic documents when conducting transactions with the tax authority electronically.

Individual taxpayers conducting electronic transactions with the tax authority but not yet issued a digital certificate may use electronic transaction authentication codes provided by the tax authority's system or systems related to electronic transactions.

2. Tax authorities, organizations providing T-VAN services, and banks when conducting electronic transactions as prescribed in this Circular must use digital signatures signed with a digital certificate issued by a public key infrastructure service provider organization or a competent state agency, recognized by a competent state agency.

3. The use of digital signatures and electronic transaction authentication codes mentioned above is collectively referred to as electronic signing.

Article 7. Electronic vouchers

1. Electronic documents include:

a) Electronic tax documents: tax registration documents, tax declaration documents, tax refund documents, and other tax-related documents and reports in electronic form as prescribed in the Law on Tax Administration and guiding documents for the Law on Tax Administration.

b) Electronic tax payment documents: payment receipts or documents for paying money into the state budget in electronic form as prescribed by the Ministry of Finance, except in cases of tax payment through bank electronic tax payment methods.

c) Other electronic documents and notifications from the tax authority and taxpayers.

Electronic documents as prescribed in this clause must be electronically signed in accordance with Article 6 of this Circular.

2. In cases where electronic tax documents include attached documents in paper form, they must be converted to electronic form in accordance with the Law on Electronic Transactions and submitted to the General Department of Taxation's e-Government Portal.

3. Electronic documents as prescribed in this Circular have the same value as paper documents, reports, notifications, and other documents. When necessary, electronic documents must be converted to paper documents in accordance with the Law on Electronic Transactions and implemented through the General Department of Taxation's e-Government Portal, except in cases of electronic tax payment procedures related to state budget revenue collection.

4. In cases where agencies and organizations have connected information with the tax authority, they must use electronic documents during transactions with the tax authority; use electronic documents provided by the tax authority to process tax administrative procedures for taxpayers, and shall not require taxpayers to submit paper documents.

Article 8. Time for submitting electronic tax files, paying taxes electronically

1. Tax payers may conduct electronic transactions in the field of taxation 24 hours a day and 7 days a week, including holidays, public holidays, and Tet.

2. The time for submitting electronic tax files is the timestamp recorded on the confirmation notice of submission of electronic tax files (according to Form No. 01/TB-TĐT issued together with this Circular) from the tax authority or service provider organization (in cases where the T-VAN service is used). The confirmation notice of submission of electronic tax files serves as the basis for the tax authority to calculate the submission time of tax files according to the Law on Tax Administration and handle late or non-submission of tax files by tax payers.

The tax authority or service provider organization sends the confirmation notice of submission of electronic tax files or the reason for not receiving electronic tax files to the tax payer through the General Department of Taxation's Electronic Portal no later than 15 minutes after receiving the electronic tax file from the tax payer.

3. The date of electronic tax payment is the date when the tax payer or substitute tax payer performs the transaction of deducting money from their account at the bank to pay taxes and receives confirmation of successful tax payment from the bank serving the tax payer or the bank serving the substitute tax payer.

The tax authority or service provider organization sends the confirmation notice of electronic tax payment (according to Form No. 05/TB-TĐT issued together with this Circular) to the tax payer no later than 15 minutes after receiving the confirmation notice from the bank of successful tax payment or the reason for unsuccessful electronic tax payment, except in cases of electronic tax payment through the bank's electronic payment method.

4. The tax authority bases on the time of submission of electronic tax files recorded on the notice sent through the General Department of Taxation's Electronic Portal or of the service provider organization to issue an administrative violation penalty decision regarding the act of late submission of tax files by the tax payer (in cases where a decision must be issued according to regulations) and sends it to the tax payer through the General Department of Taxation's Electronic Portal. In case the tax payer does not respond within three working days, the tax authority will issue the administrative violation penalty decision according to regulations.

In case the tax payer fails to submit the tax declaration file, the tax authority bases on the information received for submission of electronic tax files and the notices urging submission of tax declaration files sent to the tax payer through the General Department of Taxation's Electronic Portal to issue an administrative violation penalty decision regarding the act of non-submission of tax declaration files by the tax payer, sends it to the tax payer through the General Department of Taxation's Electronic Portal, and simultaneously sends it via postal service to carry out the administrative violation penalty procedure for the act of non-submission of tax declaration files according to regulations.

Based on the confirmation time of electronic tax payment recorded on the notice sent through the General Department of Taxation's Electronic Portal or the confirmation of tax payment made by the bank recorded on the electronic tax payment receipt, the tax authority implements the calculation of late payment interest according to regulations.

Article 9. Handling incidents during the process of conducting electronic transactions in the field of taxation

1. In case of encountering incidents during the process of conducting electronic transactions in the field of taxation due to technical infrastructure system errors of the tax payer, the tax payer must resolve the incident themselves. If unable to resolve, they should contact the directly managing tax authority for timely guidance and support.

In case the deadline for submitting tax files, paying taxes arrives but the technical infrastructure system error of the tax payer has not been resolved, the tax payer shall conduct transactions with the tax authority through paper submission directly at the tax authority or via postal service, and pay taxes directly at the bank. The directly managing tax authority is responsible for supporting and guiding the tax payer to continue conducting electronic transactions in subsequent periods.

2. In case of incidents due to technical infrastructure system errors of the T-VAN service provider organization or the bank serving the tax payer, the T-VAN service provider organization or the bank serving the tax payer is responsible for informing the tax payer, coordinating with the General Department of Taxation for timely support. The T-VAN service provider organization or the bank serving the tax payer must bear responsibility for the tax files and tax payment receipts submitted by the tax payer to the tax authority not being submitted within the prescribed time limit (in cases where the tax payer submits within the prescribed time limit) and must quickly resolve the incident and take measures to assist the tax payer in submitting tax files and tax payment receipts to the tax authority within the shortest possible time.

3. In case of incidents due to the General Department of Taxation's Electronic Portal on the last day of the tax file submission deadline or tax payment deadline, the General Department of Taxation is responsible for announcing (according to Form No. 02/TB-TĐT issued together with this Circular) on the Electronic Information Website (www.gdt.gov.vn) and the General Department of Taxation's Electronic Portal to inform tax payers about the technical infrastructure system incident, the time the system continues to operate.

Tax payers who submit tax files and electronic tax payment receipts on the next day after the General Department of Taxation's Electronic Portal resumes operation will not be subject to administrative penalties for late submission of electronic tax files and will be exempted from late payment interest for amounts due within the period of system failure as announced by the General Department of Taxation. The exemption of late payment interest will be implemented by the General Department of Taxation's tax management system.

Article 10. Information Security

The sending, transmitting, receiving, and exchanging of information regarding electronic transactions in the tax sector must be secured in accordance with the Law on Information Technology, the Law on Electronic Transactions, and other relevant legal provisions. Organizations, individuals, and agencies participating in the system for exchanging electronic information and data related to taxes have the responsibility to ensure the safety, confidentiality, accuracy, and integrity of electronic data within their scope of duties; they also have the responsibility to cooperate with relevant agencies, organizations, and individuals to implement necessary technical measures to ensure the security and confidentiality of the system.

Article 11. Storage of Electronic Documents

The storage of electronic documents in the tax sector shall be carried out according to the time limits prescribed by law, similar to paper documents. In cases where electronic documents exceed the storage period prescribed but are still related to the integrity of the information system and currently circulating electronic documents, such documents shall continue to be stored until the complete destruction of these documents does not affect other electronic transactions, at which point they may be destroyed.

Article 12. Rights and Obligations of Tax Payers

1. To perform rights and obligations as stipulated in the Law on Tax Administration, the Law on Electronic Transactions, and guiding documents.

2. To receive guidance and support during the process of implementing electronic transactions in the tax sector.

3. To access and print all electronic documents that taxpayers have sent to the General Department of Taxation's online portal as prescribed by the Law on Tax Administration, the Law on Electronic Transactions, and guiding documents.

4. To be recognized as having completed tax procedures as prescribed by the Law on Tax Administration and to use electronic documents in transactions with tax authorities and related agencies.

5. To use the electronic tax transaction account issued by the tax authority to carry out administrative tax procedures electronically, except when paying taxes through other forms of electronic tax payments provided by banks.

6. To prepare, establish, and manage the operation of their own technical infrastructure systems to facilitate electronic transactions with tax authorities in compliance with regulations.

7. To provide, update registration information for electronic transactions promptly, accurately, and manage and use their electronic tax transaction accounts with tax authorities securely, confidentially, and for the intended purpose.

8. To manage digital certificates and ensure the accuracy of digital signatures on their electronic documents.

9. To monitor, update, and respond to information related to electronic transactions with tax authorities and follow guidelines and notifications from tax authorities sent to the taxpayer’s email address and on the General Department of Taxation's online portal.

Article 13. Responsibilities and Authorities of Tax Authorities and Tax Officials

1. To fulfill responsibilities and exercise authorities as prescribed in the Law on Tax Administration, the Law on Electronic Transactions, guiding documents, and provisions in this Circular.

2. To guide and support taxpayers, service providers, banks, and related organizations in conducting electronic transactions in the tax sector.

3. To establish, manage, and operate the system for receiving and processing electronic tax data to ensure security, safety, confidentiality, and continuity. The downtime for maintenance shall not exceed 2% of total service hours and shall only occur outside working hours. In cases of system shutdown for maintenance, notification must be made on the website (www.gdt.gov.vn) and the General Department of Taxation's online portal.

4. To provide information about taxpayers registering changes, additions, or cessation of electronic transactions in the tax sector, and information for coordinating state budget revenue collection to banks for implementing electronic tax payments.

5. To build a system for connecting information and providing electronic information on tax revenues deposited into the state budget for relevant agencies, organizations, and individuals to carry out administrative procedures for taxpayers as prescribed.

6. To update taxpayers' registration information for electronic tax transactions promptly, fully, and accurately.

7. To send feedback information to taxpayers based on the information registered for electronic transactions with tax authorities.

8. If taxpayers' electronic documents have been stored in the tax authority's database, the tax authority and tax officials must utilize the data on the system without requesting taxpayers to provide paper tax files or documents.

Article 14. Responsibilities of Agencies and Units in Managing and Supporting Taxpayers in Conducting Electronic Transactions in the Tax Sector

1. State Treasury

a) To coordinate with tax authorities and banks in transmitting, receiving, and confirming taxpayers' electronic tax payment and refund information.

b) To provide full information on the list of state budget revenue accounts opened by the State Treasury at banks via electronic means to tax authorities.

c) To process and reconcile data on electronic tax payments and refunds with banks and tax authorities.

2. Banks

a) To coordinate with tax authorities and the State Treasury in implementing electronic tax payments and refunds for taxpayers.

b) To coordinate with tax authorities and the State Treasury in processing and reconciling data on electronic tax payments and refunds.

c) To transmit and receive timely, fully, and accurately information on taxpayers' accounts registered for electronic tax payments and electronic tax payment documents with tax authorities.

d) To support taxpayers during the process of making electronic tax payments.

3. Other Relevant Agencies and Units

a) To coordinate with tax authorities in receiving, resolving, managing, and supporting taxpayers in conducting electronic transactions with tax authorities.

b) To coordinate with tax authorities in connecting, exchanging, transmitting, and receiving information on electronic documents to implement administrative procedures for taxpayers as prescribed.

c) To use electronic documents provided by tax authorities to resolve administrative procedures for taxpayers, without requiring taxpayers to submit paper documents.

Chapter II

ELECTRONIC TRANSACTIONS WITH THE TAX AUTHORITY

Section 1

REGISTERING ELECTRONIC TRANSACTIONS WITH THE TAX AUTHORITYBY ELECTRONIC MEANS

Article 15. Registering electronic transactions with the tax authority

1. The taxpayer accesses the General Department of Tax's electronic portal to register electronic transactions with the tax authority (in accordance with Form No. 01/ĐK-TĐT issued together with this Circular), signs electronically, and sends it to the General Department of Tax's electronic portal.

Upon receiving the electronic transaction registration dossier from the taxpayer, the General Department of Tax's electronic portal sends a notification (in accordance with Form No. 03/TB-TĐT issued together with this Circular) regarding acceptance or non-acceptance of the electronic tax transaction registration to the taxpayer through the General Department of Tax's electronic portal within no more than 15 minutes after receiving the electronic transaction registration dossier from the taxpayer.

In case of acceptance, the General Department of Tax's electronic portal also sends information about the electronic tax transaction account to the taxpayer. The taxpayer is responsible for changing the password of the initial issued electronic tax transaction account with the tax authority at least once every six months to ensure security and confidentiality.

In case of non-acceptance, the taxpayer bases on the notification of non-acceptance of the electronic transaction registration from the tax authority to complete the registration information or contact the managing tax authority for guidance and support.

Each taxpayer is granted one electronic tax transaction account to fully conduct all electronic transactions with the tax authority as prescribed in Clause 1, Article 1 of this Circular, except for the provisions in Clause 2 of this Article.

2. For the procedure of registering electronic tax payment, after completing the electronic transaction registration with the tax authority as prescribed in Clause 1 of this Article, the taxpayer must register with the bank where the account is opened in accordance with the bank's regulations.

The bank where the taxpayer has an account sends a notification (in accordance with Form No. 04/TB-TĐT issued together with this Circular) regarding acceptance or non-acceptance of the electronic tax payment registration to the taxpayer through the General Department of Tax's electronic portal within the latest three working days from the date of receipt of the registration form from the taxpayer.

In case of non-acceptance, the taxpayer bases on the notification of non-acceptance of electronic tax payment from the bank to complete the registration information or contact the managing tax authority and the bank where the account is opened for guidance and support.

3. For individuals conducting electronic transactions with the tax authority using the electronic transaction authentication code as prescribed in Clause 1, Article 6 of this Circular, they shall register electronic transactions with the tax authority as follows:

a) In cases where individuals have tax declaration and payment obligations arising individually each time, they are not required to follow the electronic transaction registration procedures as prescribed in Clause 1 of this Article.

b) In cases where individuals have periodic tax declaration and payment obligations, they shall access the General Department of Tax's electronic portal, register electronic transactions with the tax authority as prescribed in Clauses 1 and 2 of this Article to obtain an electronic tax transaction account.

Article 16. Registration for Changes and Additions to Electronic Transaction Information

1. The taxpayer shall access the electronic portal of the General Department of Taxation to update changes and additions to the registered electronic transaction information with the tax authority (in accordance with Form No. 02/ĐK-TĐT issued together with this Circular), sign electronically, and send it to the electronic portal of the General Department of Taxation.

Upon receiving the change and addition information from the taxpayer, the electronic portal of the General Department of Taxation will notify (in accordance with Form No. 03/TB-TĐT issued together with this Circular) whether the change and addition registration information is accepted or not accepted to the taxpayer through the electronic portal of the General Department of Taxation.

2. In case of changes and additions to bank account information for electronic tax payment, the taxpayer shall register with the bank where the taxpayer has opened an account in accordance with Clause 2, Article 15 of this Circular.

Article 17. Procedures for Registering to Cease Transactions with the Tax Authority via Electronic Means

1. In cases where the taxpayer ceases transactions with the tax authority via electronic means, the taxpayer shall access the electronic portal of the General Department of Taxation to declare (in accordance with Form No. 03/ĐK-TĐT issued together with this Circular), sign electronically, and send it to the electronic portal of the General Department of Taxation.

After receiving the cessation registration from the taxpayer, the tax authority shall check and determine whether the taxpayer meets the conditions to cease transactions with the tax authority via electronic means, and notify (in accordance with Form No. 03/TB-TĐT issued together with this Circular) whether the cessation registration is accepted or not accepted to the taxpayer through the electronic portal of the General Department of Taxation.

2. In cases where the taxpayer discontinues operations, temporarily suspends operations, or receives a notification from the tax authority regarding the abandonment of business address, the electronic portal of the General Department of Taxation shall cease to process tax administrative procedures via electronic means, and simultaneously notify (in accordance with Form No. 03/TB-TĐT issued together with this Circular) the cessation of electronic transactions between the taxpayer and the tax authority to the taxpayer through the electronic portal of the General Department of Taxation, starting from the date of revocation of the Business Registration Certificate, Tax Registration Certificate, notification of temporary suspension of operations, or notification of abandonment of business address.

3. From the date of cessation of electronic transactions in the tax domain, the taxpayer shall not be able to perform tax administrative procedures via electronic means as stipulated in Clause 1, Article 1 of this Circular, but can still search for previous electronic transaction information on the electronic portal of the General Department of Taxation using the account or electronic tax transaction code that has been issued until the tax authority notifies the expiration of the account's validity period.

In cases where the taxpayer continues to transact with the tax authority via electronic means (except for cases stipulated in Clause 2 of this Article), they must follow the registration procedures as specified in Article 15 of this Circular.

Section 2

ELECTRONIC TRANSACTIONS IN TAX REGISTRATION

Article 18. Electronic Tax Registration

1. Electronic tax registration includes the tax authority's acceptance of tax registration files and issuance of results to taxpayers in accordance with the Law on Tax Administration via electronic means (excluding newly established enterprises operating under the Law on Enterprises).

Taxpayers who conduct electronic tax registration must be notified by the tax authority of the acceptance of the electronic tax transaction registration in accordance with Article 15 or Article 32 of this Circular, except for tax registration and issuance of tax identification number as stipulated in Article 19 of this Circular.

2. The procedures and formalities for electronic tax registration shall be carried out in accordance with current regulations on tax registration.

Article 19. Tax Registration and Issuance of Tax Identification Number

1. Taxpayers (except for enterprises established and operating in accordance with the Law on Enterprises) shall perform tax registration procedures and issuance of tax identification number through the Electronic Portal of the General Department of Taxation.

2. Taxpayers shall access the Electronic Portal of the General Department of Taxation to file the Tax Registration Form for each case and submit relevant documents in electronic form to the Electronic Portal of the General Department of Taxation as prescribed.

3. The Electronic Portal of the General Department of Taxation shall receive and send notifications (in accordance with Model 01/TB-TĐT issued together with this Circular) to taxpayers via the email address declared on the tax registration form to record that the documents have been sent to the tax authority or notify the reasons for not accepting the documents from the taxpayer.

4. Within three working days from the date the Electronic Portal of the General Department of Taxation receives the taxpayer's tax registration documents, the tax authority shall check and process the taxpayer's tax registration documents as follows:

a) In cases where the conditions for issuing a tax identification number are met, the tax authority shall send a notification (in accordance with Model 06/TB-TĐT issued together with this Circular) regarding acceptance of the tax registration application for issuance of the tax identification number to the taxpayer's email address. The notification shall clearly state the deadline for result delivery as stipulated by the law on tax registration. The taxpayer is responsible for submitting the paper version of the tax registration documents to the tax authority when collecting the Certificate of Tax Registration or Notification of Tax Identification Number.

If the paper version of the tax registration documents matches the documents submitted by the taxpayer through the Electronic Portal of the General Department of Taxation, the tax authority shall issue the Certificate of Tax Registration or Notification of Tax Identification Number to the taxpayer.

If the paper version of the tax registration documents does not match the documents submitted by the taxpayer through the Electronic Portal of the General Department of Taxation, the taxpayer must provide explanations and supplement the tax registration documents in accordance with regulations through the Electronic Portal of the General Department of Taxation.

After being issued a tax identification number, the taxpayer must register for electronic transactions with the tax authority in accordance with Article 15 or Article 32 of this Circular.

b) In cases where the tax registration documents do not meet the conditions for issuing a tax identification number, the tax authority shall send a notification (in accordance with Model 06/TB-TĐT issued together with this Circular) regarding non-acceptance of the application or requesting explanations and supplementation of information and documents through the Electronic Portal of the General Department of Taxation to the taxpayer's email address. After receiving explanations and supplementation of information and documents from the taxpayer, the tax authority shall proceed according to point a, Clause 4 of this Article.

Article 20. Changes to Tax Registration Information, Temporary Suspension of Operations, Termination of Effectiveness of Tax Identification Number, and Other Tax Registration Procedures

1. Taxpayers changing tax registration information, temporarily suspending operations, terminating the effectiveness of the tax identification number, and other tax registration procedures (except for enterprises established and operating in accordance with the Law on Enterprises) shall access the Electronic Portal of the General Department of Taxation or through organizations providing T-VAN services to file and submit tax registration documents in electronic form, sign electronically, and send them to the Electronic Portal of the General Department of Taxation.

2. The Electronic Portal of the General Department of Taxation shall receive and send notifications (in accordance with Model 01/TB-TĐT issued together with this Circular) to taxpayers through the Electronic Portal of the General Department of Taxation or of the organization providing T-VAN services to record that the documents have been sent to the tax authority or notify the reasons for not accepting the documents from the taxpayer.

3. The tax authority shall check and process the taxpayer's documents in accordance with the law on tax registration and deliver the results through the Electronic Portal of the General Department of Taxation or of the organization providing T-VAN services.

In cases where the documents are complete, comply with procedures, and require delivery of results to the taxpayer, within three working days from the date the tax authority confirms receipt of the electronic tax registration documents, the tax authority shall send a notification (in accordance with Model 06/TB-TĐT issued together with this Circular) to the taxpayer through the Electronic Portal of the General Department of Taxation or of the organization providing T-VAN services, clearly stating the deadline for result delivery as stipulated by the law on tax registration.

In cases where the results delivered to the taxpayer are the Certificate of Tax Registration or Notification of Tax Identification Number, the taxpayer is responsible for collecting the Certificate of Tax Registration or Notification of Tax Identification Number in writing from the tax authority. In cases where the taxpayer has already received the Certificate of Tax Registration or Notification of Tax Identification Number, the previously issued certificate will lose its validity from the date the new Certificate of Tax Registration or Notification of Tax Identification Number is issued.

4. For incomplete or non-compliant documents, within three working days from the date the tax authority confirms receipt of the electronic tax registration documents, the tax authority shall send a notification requesting explanations and supplementation of information and documents or a notification of non-acceptance of the application (in accordance with Model 06/TB-TĐT issued together with this Circular) to the taxpayer through the Electronic Portal of the General Department of Taxation or of the organization providing T-VAN services.

Upon receiving explanations and supplementation of information and documents from the taxpayer, the tax authority shall proceed according to Clause 3 of this Article.

Section 3

ELECTRONIC TRANSACTIONS IN TAX REPORTING

Article 21. Amendment of Tax Declaration Obligations

A taxpayer who conducts electronic tax declaration must be notified by the tax authority of acceptance of registration for electronic tax transactions in accordance with Article 15 or Article 32 of this Circular.

During the process of conducting electronic tax declarations, if a taxpayer changes or supplements their tax declaration obligations (types of tax, tax calculation methods, tax declaration form templates, tax periods, start date, end date for submitting tax declaration forms, fiscal year), the taxpayer shall register such changes on the Electronic Portal of the General Department of Taxation or the service provider organization for T-VAN services (in cases where T-VAN services are utilized).

The tax authority shall update the taxpayer's tax declaration obligations and simultaneously send confirmation information about the tax declaration obligations to the taxpayer through the Electronic Portal of the General Department of Taxation or the service provider organization for T-VAN services. In cases involving changes to tax declaration obligations related to changes in tax calculation methods or tax periods, within five working days from the date of receipt of the taxpayer's change request information, the tax authority shall notify the taxpayer via the Electronic Portal of the General Department of Taxation or the service provider organization for T-VAN services regarding acceptance or non-acceptance of the change.

Article 22. Electronic Tax Declaration

1. A taxpayer shall conduct electronic tax declaration in one of the following ways:

a) Conducting online electronic tax declaration on the Electronic Portal of the General Department of Taxation: the taxpayer accesses the Electronic Portal of the General Department of Taxation; conducts online tax declaration at the Electronic Portal of the General Department of Taxation, signs electronically, and sends the electronic tax declaration form to the tax authority.

b) Conducting electronic tax declaration using software or supporting tools: the taxpayer prepares the electronic tax declaration form using software or supporting tools that meet the data format standards of the tax authority; then accesses the Electronic Portal of the General Department of Taxation, signs electronically, and sends the electronic tax declaration form to the tax authority.

c) Conducting tax declaration through a T-VAN service provider organization.

2. The Electronic Portal of the General Department of Taxation or the T-VAN service provider organization receives the taxpayer's electronic tax declaration form, sends a notification (according to Form 01/TB-TĐT issued together with this Circular) to confirm receipt of the electronic tax declaration form or the reason for not accepting the form to the taxpayer through the Electronic Portal of the General Department of Taxation.

In cases where tax declaration is conducted through a T-VAN service provider organization, the T-VAN service provider organization shall send a notification confirming receipt of the electronic tax declaration form to the taxpayer.

3. After receiving the taxpayer's electronic tax declaration form, the T-VAN service provider organization (in cases where T-VAN services are used) must send the taxpayer's electronic tax declaration form to the tax authority within one hour per submission.

4. Within three working days from the date of receipt of the taxpayer's electronic tax declaration form, the tax authority shall send a notification regarding adjustments or supplements to the electronic tax declaration form to the taxpayer through the Electronic Portal of the General Department of Taxation or the T-VAN service provider organization, while simultaneously receiving additional information for the tax declaration form electronically from the taxpayer.

5. The taxpayer shall provide explanations, supplement the tax declaration form, and respond to notifications from the tax authority through electronic means.

Section 4

ELECTRONIC TRANSACTIONS IN TAX PAYMENTS

Article 23. Conditions for Implementing Electronic Tax Payment

1. Banks may participate in the tax payment procedures through electronic means if they meet the following conditions:

a) Have deployed a CoreBanking system.

b) Possess a system to support state budget revenue collection and have the capability to connect and exchange information with the electronic portal of the General Department of Taxation.

c) Have technical solutions regarding security, confidentiality, recording, and transmitting full tax payment information of taxpayers in accordance with regulations.

d) Meet the conditions stipulated by laws on electronic transactions and use electronic payment methods as prescribed by the State Bank.

2. Taxpayers who wish to make electronic tax payments must be accepted by tax authorities and banks to register for electronic tax transactions in accordance with Article 15 or Article 32 of this Circular, except when taxpayers make electronic tax payments through other forms of electronic tax payment as prescribed by the bank.

Article 24. Forms of Electronic Tax Payment

Taxpayers may choose from the following forms to implement electronic tax payment:

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

2. Transactions with the bank where the taxpayer has an account through electronic payment methods (Internet, Mobile, ATM, POS, and other electronic payment methods) provided by the bank to perform tax payment procedures.

Article 25. Registration for Electronic Tax Payment

1. In cases of registering for electronic tax payment through the electronic portal of the General Department of Taxation, taxpayers shall register for electronic tax payment, change information, and cease electronic tax payment transactions in accordance with Articles 15, 16, 17, or 32, 33, 34 (in cases using T-VAN service) of this Circular.

2. In cases of registering for tax payment through electronic payment methods of the bank (Internet, Mobile, ATM, POS, and other electronic payment methods), taxpayers shall follow the regulations of the bank.

Article 26. Electronic Tax Payment

1. Creating electronic tax payment vouchers

a) In cases of making tax payments through the electronic portal of the General Department of Taxation

Taxpayers access the electronic portal of the General Department of Taxation or the organization providing T-VAN services, create electronic tax payment vouchers, sign electronically, and send them to the electronic portal of the General Department of Taxation.

In cases where taxpayers make electronic tax payments through the T-VAN organization, immediately upon the taxpayer signing electronically and sending the electronic tax payment voucher, the T-VAN organization must sign electronically and transfer the electronic tax payment voucher to the electronic portal of the General Department of Taxation.

b) In cases of making tax payments through electronic payment methods of the bank, taxpayers shall follow the instructions of the bank where they have an account.

2. Receiving and Processing Electronic Tax Payment Vouchers

a) In cases of making tax payments through the electronic portal of the General Department of Taxation

- At the electronic portal of the General Department of Taxation:

The electronic portal of the General Department of Taxation receives, checks, and sends notifications (according to Form 01/TB-TĐT issued together with this Circular) to confirm receipt of the electronic tax payment voucher from the taxpayer or to notify the reasons for not receiving the electronic tax payment voucher sent to the taxpayer.

In cases where taxpayers use the T-VAN service, the electronic portal of the General Department of Taxation sends confirmation of receipt of the electronic tax payment voucher through the T-VAN service provider to send to the taxpayer.

If the electronic tax payment voucher is valid, the electronic portal of the General Department of Taxation will electronically sign the voucher with the digital signature of the General Department of Taxation and send it to the bank.

- At the bank where the taxpayer has an account

The bank checks the information on the electronic tax payment voucher and the conditions for deducting funds from the taxpayer's account:

+ In cases where the information on the electronic tax payment voucher is invalid or valid but does not meet the deduction conditions, the bank notifies (according to Form 05/TB-TĐT issued together with this Circular) that the taxpayer's tax payment was unsuccessful and sends the notification to the taxpayer through the electronic portal of the General Department of Taxation.

+ In cases where the information on the electronic tax payment voucher is valid and meets the deduction conditions, the bank will deduct funds from the taxpayer's account according to the information on the electronic tax payment voucher and notify (according to Form 05/TB-TĐT issued together with this Circular) that the tax payment was successful, simultaneously sending the electronic tax payment voucher (with the bank's digital signature) to the taxpayer through the electronic portal of the General Department of Taxation.

b) In cases of making tax payments through electronic payment methods of the bank, the bank processes the electronic tax payment voucher according to the regulations of the bank where the taxpayer has an account and transmits information about the taxpayer's electronic tax payment voucher to the tax authority through the electronic portal of the General Department of Taxation for storage and retrieval.

3. The bank where the taxpayer has an account, the bank where the National Treasury has a state budget revenue account, the National Treasury, and the tax authority are responsible for reconciling and handling errors (if any) to ensure the taxpayer's rights in implementing electronic tax payments.

Section 5

ELECTRONIC TRANSACTIONS IN REFUNDING TAXES

Article 27. Creating and Sending Electronic Refund Requests

1. Taxpayers who wish to make electronic tax refunds must be notified by the tax authority of acceptance to register for electronic tax transactions in accordance with Article 15 or Article 32 of this Circular.

2. Taxpayers shall create and submit refund requests to the tax authority through one of the following methods:

a) For tax declaration forms already containing a request for refund: carried out concurrently with the creation and submission of electronic tax declaration forms.

b) For refund request forms which are the Application for Refund of State Budget Revenue and accompanying documents:

- Submitting the refund request form on the electronic portal of the General Department of Taxation: taxpayers access the electronic portal of the General Department of Taxation; create the refund request form, sign electronically, and send the electronic refund request form to the electronic portal of the General Department of Taxation.

||| Submitting tax refund application files through the T-VAN service provider organization. Upon receiving the taxpayer's tax refund application file, the T-VAN service provider organization shall immediately submit the taxpayer's tax refund application file to the General Department of Taxation's electronic portal.

3. The General Department of Taxation's electronic portal receives the taxpayer's tax refund application file, notifies (in accordance with Form No. 01/TB-TĐT issued together with this Circular) to confirm that the taxpayer's tax refund application file has been submitted to the tax authority or the reason for not accepting the file to the taxpayer via the General Department of Taxation's electronic portal.

In case the taxpayer submits the tax refund application file through the T-VAN service provider organization, the General Department of Taxation's electronic portal sends a notification to the T-VAN service provider organization so that the T-VAN service provider organization can send it to the taxpayer.

Article 28. Notification of the result of processing electronic tax refund applications

1. The tax authority is responsible for processing the taxpayer's tax refund application file received electronically in accordance with the provisions of the Law on Tax Administration and guiding documents. The result of processing the taxpayer's tax refund application file is sent by the tax authority to the taxpayer via the General Department of Taxation's electronic portal (which includes notifications, decisions related to the tax refund process, and the result of the tax authority's processing of the taxpayer's tax refund application file).

2. The General Department of Taxation's electronic portal or the T-VAN service provider organization receives explanations, supplementary information, and documents from the taxpayer.

3. The tax authority sends the decision on tax refund or the decision on tax refund and offset of state budget revenue to the taxpayer via the General Department of Taxation's electronic portal or the T-VAN service provider organization; simultaneously, the tax authority sends the tax refund decision and the order to refund state budget revenue or the tax refund decision and the order to refund and offset state budget revenue to the State Treasury by electronic means.

4. The State Treasury implements accounting entries for refunds, accounting entries for offsets of state budget revenue, and transfers the tax refund amount into the taxpayer's bank account based on the information provided by the tax authority in accordance with current regulations.

The transmission and receipt of accounting entry information for refunds and offsets of state budget revenue between the tax authority and the State Treasury are carried out in accordance with the current regulations on information exchange between the State Treasury and the tax authority.

5. In cases where the General Department of Taxation's electronic portal and the State Treasury system cannot perform information exchange by electronic means, the tax authority will send the tax refund decision and the order to refund state budget revenue or the tax refund decision and the order to refund and offset state budget revenue by written means to the State Treasury.

Chapter 6

ELECTRONIC TRANSACTIONS IN PROVIDING SUPPORT SERVICES FOR TAXPAYERS

BY ELECTRONIC MEANS

Article 29. Searching for taxpayer information

1. Taxpayers use their issued electronic tax transaction accounts to search, view, and print all information about files, certificates, and notifications exchanged between the tax authority and the taxpayer via the General Department of Taxation's electronic portal, which has the same effect as a written confirmation from the tax authority.

2. Taxpayers who have not registered and whose electronic tax transactions have not been accepted by the tax authority but have performed one of the electronic transactions specified in Section 2, 3, and 4 of Chapter II of this Circular (including: taxpayers registering taxes and obtaining tax identification numbers; paying taxes electronically through bank electronic payment methods...) can search for registration, declaration, and payment information on the General Department of Taxation's electronic portal using the electronic transaction code issued for each electronic transaction.

Article 30. Sending notifications and documents from tax authorities

1. Types of notifications and documents from tax authorities:

a) Notifications from the Electronic Information Portal of the General Department of Taxation: all notifications generated and sent to taxpayers by the Electronic Information Portal of the General Department of Taxation, including confirmation notifications regarding the receipt of tax files and electronic tax payment documents submitted by taxpayers.

b) Notifications from tax authorities: all notifications sent by tax authorities to taxpayers regarding the processing progress and results of taxpayers' tax files, guidance, and requirements for taxpayers to provide explanations and supplementary information related to their tax files as prescribed by tax management laws.

c) Minutes and Decisions on administrative penalties for late or non-payment of tax declaration files and tax registration files of taxpayers established and sent by tax authorities to taxpayers.

d) Notifications from tax authorities regarding tax regulations, policies, and other tax-related notifications.

2. Principles, forms of establishment and sending of notifications and documents from tax authorities through the Electronic Information Portal of the General Department of Taxation

a) The Electronic Information Portal of the General Department of Taxation automatically generates and sends notifications regarding the receipt of taxpayers' tax files and electronic tax payment documents according to the model prescribed in this Circular.

b) Notifications automatically generated from the tax administration system are transferred through the Electronic Information Portal of the General Department of Taxation to be sent to taxpayers. The creation of these notifications is carried out according to the business regulations on tax management within the tax administration system.

c) Paper-based notifications and documents from tax authorities are converted into electronic vouchers and sent to taxpayers through the Electronic Information Portal of the General Department of Taxation. The issuance of these notifications follows the provisions of tax management laws.

d) All notifications and documents are sent to the email address registered by taxpayers with tax authorities and can be accessed, viewed, and printed on the Electronic Information Portal of the General Department of Taxation as stipulated in Article 29 of this Circular.

3. Taxpayers are responsible for receiving and complying with the contents and requirements recorded in notifications and documents from tax authorities within the prescribed deadlines. They must regularly check their emails at the email address registered with tax authorities, log into their electronic tax transaction accounts on the Electronic Information Portal of the General Department of Taxation to access, view, and print notifications and documents sent by tax authorities. Tax authorities are not liable for cases where taxpayers fail to check, read notifications and documents at their electronic tax transaction accounts and email addresses, even if taxpayers cannot access the Electronic Information Portal of the General Department of Taxation due to technical errors in their infrastructure or equipment, or due to incorrect email addresses registered with tax authorities.

Chapter III

VALUE-ADDED SERVICES FOR ELECTRONIC TRANSACTIONS IN THE TAX FIELD (T-VAN)T-VAN SERVICE SELECTION

Section 1

SELECTION OF ORGANIZATIONS PROVIDING T-VAN SERVICES

Article 31. Selection of organizations operating in the information technology sector to sign agreements for providing T-VAN services

1. Criteria for selecting organizations operating in the information technology sector to sign agreements for providing T-VAN services.

a) Regarding the subject

- It must be a business operating in Vietnam with a Business Registration Certificate or Investment Certificate or Investment License issued to a foreign-invested enterprise in the field of information technology.

- Must have experience in developing information technology solutions and electronic data exchange solutions between organizations, specifically:

+ Having at least three years of operation in the information technology field.

+ Having implemented information technology systems and applications for at least ten organizations.

+ Having implemented electronic data exchange systems to facilitate electronic data exchange between branches of the business or between organizations.

+ Possessing a valid digital certificate issued by a public key infrastructure service provider.

b) Financial criteria

- Must have sufficient financial capacity to establish technical equipment systems, organize, and maintain operations consistent with the scale of service provision.

- Must deposit a guarantee of not less than five billion Vietnamese dong at a bank operating in Vietnam or provide a guarantee letter from a bank operating in Vietnam, or purchase insurance to address risks and compensation that may occur during the service provision process and payment of costs for receiving and maintaining the database of the business during the T-VAN service provision process.

- The workplace and location of technical equipment must ensure safety appropriate to the type of service provided.

c) Human resources

- A technical staff team of at least five university graduates specializing in information technology, with practical experience in network management, security of electronic data exchange systems, database management, and understanding of tax laws.

- Must have a technical staff team available 24 hours a day to maintain the electronic data exchange system and support users of the T-VAN service.

d) Technical criteria

- Establishing a system of equipment and technology to meet the following requirements:

+ Ensuring the provision of services to taxpayers and connecting to the Electronic Portal of the General Department of Taxation online 24 hours a day, seven days a week, including holidays (Saturday, Sunday, public holidays, Tet). The downtime for maintenance should not exceed 2% of the total service provision hours.

+ Having the ability to detect, warn, and prevent unauthorized access and attacks on the network environment to ensure data security and integrity exchanged between participating parties; having measures to control transactions with taxpayers and tax authorities.

+ Having procedures and implementing data backup, online data backup, and data recovery; the maximum data recovery time is eight hours from the time the system encounters an issue.

- Having solutions to store results of transmissions between participating parties; storing electronic documents during the transaction period until completion, with the requirement that original electronic data messages must be retained on the system and accessible online.

- Electronic transaction logs on the system must be stored for a minimum of ten years from the date of successful transaction completion. These pieces of information can be searched online during the storage period mentioned above.

- Having contingency plans and backup systems to ensure safe, continuous operation and handling of abnormal situations and resolving issues.

- Meeting the data connection standards required by the General Department of Taxation.

2. The General Department of Taxation shall examine requests to sign agreements, conduct inspections of organizations operating in the information technology sector that fully meet the criteria set out in Clause 1 of this Article, and sign agreements for providing T-VAN services according to the procedures stipulated in Clause 3 of this Article.

3. Procedures for signing agreements for providing T-VAN services

a) Organizations operating in the information technology sector that fully meet the criteria set out in Clause 1 of this Article shall submit a written request to sign an agreement for providing T-VAN services, documents proving compliance with the required criteria, and a proposal for providing T-VAN services to the General Department of Taxation.

b) Within twenty days from the date of receipt of the request to sign an agreement for providing T-VAN services, the General Department of Taxation shall notify in writing whether it accepts or does not accept the request to sign the agreement for providing T-VAN services, specifying reasons if not accepted.

c) From the date the General Department of Taxation notifies acceptance of the request to sign the agreement, the organization shall connect to the Electronic Portal of the General Department of Taxation. The General Department of Taxation shall inspect and sign the agreement if the inspection results meet the requirements for providing T-VAN services. If the inspection results do not meet the requirements for providing T-VAN services, the General Department of Taxation shall notify in writing its refusal to sign the agreement and specify the reasons.

d) Not later than ten days after signing the agreement, the General Department of Taxation shall publicly announce on the website (www.gdt.gov.vn) and the Electronic Portal of the General Department of Taxation the list of organizations that have signed agreements for providing T-VAN services.

e) In case of changes or additions to information related to the signed agreement with the General Department of Taxation after signing the agreement for providing T-VAN services, the service provider must discuss and reach consensus with the General Department of Taxation in writing within ten working days from the date of change occurrence.

f) In case the service provider stops providing T-VAN services, thirty days before the proposed cessation date, the service provider must discuss and reach consensus with the General Department of Taxation in writing so that the General Department of Taxation can publicly announce on the website (www.gdt.gov.vn) and the Electronic Portal of the General Department of Taxation.

4. The General Department of Taxation may terminate the agreement for providing T-VAN services with the service provider in the following cases:

- Violating the criteria specified in Clause 1 of this Article; or violating the terms of the signed agreement; or violating regulations on electronic transactions.

- Dissolved; had its business registration certificate revoked or establishment permit or other permits related to the organization's activities revoked; declared bankrupt in accordance with the law.

The General Department of Taxation shall send a written notice to the service provider organization that violates the regulations and terminate the connection with the service provider organization; at the same time, publicly announce on the Electronic Information Portal (www.gdt.gov.vn) and the General Department of Taxation's Electronic Information Portal about the violating service provider organization, which has ceased the agreement to provide T-VAN services.

Taxpayers who are conducting transactions with tax authorities through electronic means via the aforementioned service provider organization shall switch to conducting transactions through the General Department of Taxation's Electronic Information Portal or be supported by the General Department of Taxation to register for transactions through another service provider organization.

5. Organizations providing T-VAN services before the date this Circular takes effect shall continue to provide T-VAN services in accordance with the provisions of this Circular.

Section 2

ELECTRONIC TRANSACTION REGISTRATION IN THE TAX FIELD

THROUGH ORGANIZATIONS PROVIDING T-VAN SERVICES

Article 32. Procedures for registering the use of T-VAN services

1. Taxpayers may use T-VAN services in the implementation of tax administrative procedures electronically.

2. Taxpayers shall prepare a declaration form for using T-VAN services (in accordance with Form No. 01/ĐK-T-VAN issued together with this Circular) and submit it to the General Department of Taxation's Electronic Information Portal through the T-VAN service provider organization.

3. Immediately upon receipt of the declaration form for using T-VAN services, the tax authority shall send a notification (in accordance with Form No. 03/TB-TĐT issued together with this Circular) through the T-VAN service provider organization to the taxpayer.

In case of acceptance, the General Department of Taxation's Electronic Information Portal shall notify the taxpayer of the account login details on the General Department of Taxation's Electronic Information Portal. In case of non-acceptance, the General Department of Taxation's Electronic Information Portal shall notify the reason to the T-VAN service provider organization to forward to the taxpayer.

For cases of electronic tax payment registration, after completing the registration at the General Department of Taxation's Electronic Information Portal through the T-VAN service provider organization, taxpayers shall register for electronic tax payment with the bank in accordance with Clause 2, Article 15 of this Circular.

4. Taxpayers conducting electronic transactions with tax authorities through the permitted T-VAN service provider organization shall be able to search for all relevant information on the General Department of Taxation's Electronic Information Portal.

5. Electronic documents sent by taxpayers through the T-VAN service provider organization to the tax authority must have the digital signature of both the taxpayer and the T-VAN service provider organization.

Article 33. Registration for changes and additions to T-VAN service usage information

1. In case of changes or additions to information on the Declaration Form for Using T-VAN Services, taxpayers shall declare the changed or added information (in accordance with Form No. 02/ĐK-T-VAN issued together with this Circular) and submit it to the General Department of Taxation's Electronic Information Portal through the T-VAN service provider organization.

The General Department of Taxation's Electronic Information Portal shall send a notification (in accordance with Form No. 03/TB-TĐT issued together with this Circular) regarding the acceptance or non-acceptance of the registration for changes or additions to the taxpayer through the T-VAN service provider organization.

In case of changes to the electronic tax payment account information, taxpayers shall comply with the provisions of Clause 2, Article 16 of this Circular.

2. In case of changing the T-VAN service provider organization, taxpayers must follow the termination registration procedures stipulated in Article 34 and re-register according to the procedures stipulated in Article 32 of this Circular.

Article 34. Registration for Ceasing to Use T-VAN Service

1. In cases where the taxpayer ceases to use the T-VAN service, the taxpayer shall register (in accordance with Form No. 03/ĐK-T-VAN issued together with this Circular) and send it to the General Department of Taxation's electronic portal through the T-VAN service provider.

2. The Tax Authority shall notify (in accordance with Form 03/TB-TĐT issued together with this Circular) confirmation of cessation of the T-VAN service to the taxpayer through the T-VAN service provider.

3. From the date of registration for ceasing to use the T-VAN service, the taxpayer shall conduct transactions with the tax authority via the electronic method through the General Department of Taxation's electronic portal or register through another T-VAN service provider. The registered information will be automatically updated by the General Department of Taxation's electronic portal.

Section 3

RELATIONSHIP BETWEEN THE T-VAN SERVICE PROVIDER AND THE TAXPAYER, TAX AUTHORITY

WITH THE TAXPAYERS, THE TAX AUTHORITIES

Article 35. Relationship between the T-VAN service provider and the taxpayer

The relationship between the T-VAN service provider and the taxpayer is based on the contract for providing the T-VAN service.

1. Rights and obligations of the T-VAN service provider

a) Rights of the T-VAN service provider

- To enter into a written contract with the taxpayer regarding the provision and use of the T-VAN service, clearly stipulating the responsibilities of each party concerning the content of electronic documents.

- To have the right to refuse to provide the T-VAN service to individuals or organizations that do not meet the conditions for participating in transactions or violate the contract.

- To collect payment for the T-VAN service from the taxpayer to ensure the maintenance of operations as agreed upon in the contract between both parties.

b) Obligations of the T-VAN service provider

- To publicly announce the operating methods and service quality on the organization's website dedicated to introducing services.

- To provide transmission and completion services for the form of electronic documents to facilitate information exchange between the taxpayer and the tax authority.

- To timely and fully transmit and receive electronic documents according to agreements with transaction participants.

- To retain results of transmissions and receptions; to retain electronic documents during the period of unfinished transactions.

- To ensure connectivity, security, integrity of information, and provide other conveniences for participants in exchanging electronic documents.

- To notify the taxpayer and the tax authority ten days before stopping the system for maintenance and measures to ensure the rights of the taxpayer.

- To confirm receipt of the electronic tax declaration dossier for taxpayers using the T-VAN service.

- To be responsible for the electronic tax dossier not being submitted to the tax authority within the prescribed time limit if the taxpayer submits the electronic tax dossier within the prescribed time limit.

2. Rights and obligations of the taxpayer.

a) Rights of the taxpayer

- To choose the T-VAN service provider to sign a contract for the provision of the T-VAN service.

- To have the T-VAN service provider ensure confidentiality of data related to electronic transactions in the tax field, unless otherwise agreed.

b) Obligations of the taxpayer

- To strictly comply with all terms signed in the contract with the T-VAN service provider.

- To create favorable conditions for the T-VAN service provider to implement security and safety measures for the system.

- To bear responsibility under the law for their own electronic tax dossier.

Article 36. Relations between organizations providing T-VAN services and tax authorities

Organizations providing T-VAN services must comply with the conditions stipulated in the agreements signed with tax authorities in their provision of T-VAN services.

1. Rights and obligations of the T-VAN service provider

a) Rights of the T-VAN service provider

- Are permitted to connect to the electronic portal of the General Department of Taxation to provide value-added services in the field of taxation.

- Is supported by tax authorities in tax-related business matters to carry out transactions between taxpayers and tax authorities.

- May cooperate with tax authorities to train taxpayers to provide T-VAN services.

- Shall be supported by tax authorities to resolve any difficulties or issues arising during the provision of T-VAN services.

- Shall be provided with standard templates by tax authorities for the provision of T-VAN services.

- May provide electronic tax services to taxpayers upon authorization by the tax authority.

b) Obligations of the T-VAN service provider

- Organizations providing T-VAN services may only provide T-VAN services to taxpayers based on the date specified in the agreement signed with the General Department of Taxation.

- Shall transfer electronic tax declaration files to the electronic portal of the General Department of Taxation no later than one hour per submission after receiving the taxpayer's electronic tax declaration file; for other electronic tax files and electronic documents (tax registration, tax payment, tax refund), they must immediately transfer them to the tax authority.

- Provides full information and data to tax management authorities when requested in accordance with the provisions of the law.

- Adheres to current laws and regulations concerning telecommunications, the Internet, and technical and business guidelines issued by competent authorities.

- Shall establish a connection channel with the electronic portal of the General Department of Taxation ensuring continuous operation and security. In case of any difficulties in implementing value-added services related to electronic transactions in the field of taxation, they shall proactively address the issue and notify the tax authority for coordination if the difficulty is related to the electronic portal of the General Department of Taxation.

In case of errors in the electronic portal of the organization providing T-VAN services, such organization must immediately inform the taxpayer and the tax management authority to follow the guidance provided in Article 9 of this Circular.

- Shall report on the activities of providing T-VAN services to the General Department of Taxation.

2. Responsibilities of the tax authority.

a) Establishing, maintaining, and ensuring connectivity between the electronic portal of the General Department of Taxation and organizations providing T-VAN services.

b) Inspecting the activities of organizations providing T-VAN services to ensure service quality and compliance with regulations.

Chapter IV

IMPLEMENTATION

Article 37. Effective Date

1. This Circular takes effect from September 10, 2015, replacing Circular No. 180/2010/TT-BTC dated November 10, 2010, and Circular No. 35/2013/TT-BTC dated April 1, 2013, issued by the Ministry of Finance. Provisions regarding tax administration not covered in this Circular shall be implemented according to the Tax Administration Law and its guiding documents.

2. Taxpayers may submit other documents related to tax administrative procedures electronically according to the tax authority's administrative reform roadmap.

3. If taxpayers have already filed taxes electronically before this Circular takes effect, they may continue to handle other administrative procedures electronically and supplement information as prescribed in Article 16 of this Circular. Taxpayers do not need to re-register with the tax authority as required by Article 15 of this Circular.

Article 38. Responsibility for Implementation

1. Taxpayers, tax authorities, State Treasury, banks, T-VAN organizations, and other relevant agencies, organizations, and individuals are responsible for implementing this Circular.

2. The Director of the General Department of Taxation is responsible for issuing tax management procedures that comply with the Tax Administration Law and the provisions of this Circular.

3. During implementation, if there are any difficulties or issues, they should be promptly reported to the Ministry of Finance for study and resolution.