Circular No. 180/2010/TT-BTC guiding electronic transactions in the tax field

CIRCULAR

Guidelines for electronic transactions in the tax sector

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

Based on the Law on Information Technology dated November 29, 2006;

Pursuant to the Law on Tax Administration dated November 29, 2006 and related guiding documents;

Based on 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;

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

Pursuant to the Decree No. 118/2008/NĐ-CP dated November 27, 2008 of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

The Ministry of Finance provides guidelines for electronic transactions in the tax sector as follows:

PART I

GENERAL PROVISIONS

Article 1. Scope of Regulation

1. This Circular guides on:

- Electronic transactions in tax registration (excluding cases of tax registration under Decree No. 43/2010/NĐ-CP of the Government on Business Registration); Electronic transactions in tax declaration; Electronic transactions in tax payment.

- Procedures for issuing, temporarily suspending, and revoking Certificates recognizing organizations providing value-added services about electronic transactions in the tax sector; Implementing electronic transactions in the tax sector through organizations providing value-added services about electronic transactions in the tax sector.

2. This Circular does not regulate electronic transactions related to taxes for goods at the export and import stages.

Article 2. Applicability

1. Taxpayers as prescribed by the Law on Tax Administration shall perform procedures for tax registration, declaration, and payment using electronic means.

2. Tax authorities, tax officials.

3. Organizations providing value-added services about electronic transactions in the tax sector.

4. Agencies, organizations, and individuals responsible for providing relevant information within the scope of application of electronic transactions in the tax sector.

Article 3. Explanation of Terms

1. Electronic transactions in the tax sector are transactions in tax registration, declaration, and payment procedures carried out using electronic means.

2. Electronic documents in the tax sector are electronic data messages about tax registration, declaration, and payment created, sent, received, and stored using electronic means in the tax sector.

3. Electronic tax transaction account is an account for logging into the tax department's electronic portal to conduct electronic transactions in the tax sector.

4. Value-added services about electronic transactions in the tax sector (hereinafter referred to as T-VAN services): are services for transmitting, receiving, storing, and recovering electronic data messages about taxes between taxpayers and tax authorities to implement electronic tax registration and declaration.

5. Organizations providing T-VAN services: Are organizations recognized by the tax authority with a Certificate recognizing organizations providing T-VAN services.

6. The tax authority's electronic portal: is a centralized access point and provider of tax authority services on a web platform.

Article 4. Principles for electronic transactions in the tax field

The implementation of electronic transactions in the tax sector must comply with the principles of clarity, fairness, honesty, security, effectiveness, and consistency with Article 5 of the Law on Electronic Transactions.

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

Taxpayers conducting electronic transactions in the tax sector (except for the case of tax payment under Clause 1, Article 18 of this Circular where banks have different regulations) must ensure the following conditions:

1. Possess a valid digital certificate issued by a public key infrastructure service provider.

2. Have the ability to access and use the Internet and maintain a stable email address for communication with the tax authority.

Article 6. Use of Digital Signatures

1. Organizations and individuals conducting electronic transactions in the tax sector with the tax authority must use digital signatures signed with digital certificates issued by public key infrastructure service providers.

2. The tax authority when implementing electronic notifications as stipulated in this Circular must use digital signatures signed with digital certificates issued by public key infrastructure service providers.

Article 7. Electronic Tax Files

1. An electronic tax file includes the Declaration and accompanying documents as prescribed by the Law on Tax Administration and guiding documents for each type of procedure in electronic form.

2. Accompanying documents in paper form must be converted to electronic form. Paper documents converted to electronic documents must satisfy the following conditions:

a) Fully reflect the content of the paper documents;

b) Have a unique identifier confirming that they have been converted from paper to electronic form;

c) Have the signature and name of the person who converted the paper document to the electronic document.

3. The electronic tax files established according to this Circular have the same legal effect as paper files.

Article 8. Time for Submitting Electronic Tax Files

1. Taxpayers may conduct electronic transactions in the tax field through the tax authority's electronic portal 24 hours a day, 7 days a week, including weekends (Saturday, Sunday), holidays, and Tet.

The date of submission of electronic tax documents is counted from 00:00 to 24:00 on the same day.

2. The time of submission of an electronic tax file is recorded on the Notification confirming receipt of the electronic tax file issued by the tax authority.

3. The tax authority sends a Notification confirming receipt of the electronic tax file to the taxpayer's email address or the service provider's email address (in case of using T-VAN service) no later than 15 minutes after the taxpayer or the T-VAN service provider completes sending the electronic tax file.

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

1. In cases where technical issues occur during the execution of electronic transactions in the tax field, taxpayers and T-VAN service providers shall contact the directly managing tax authority for guidance, support, and timely resolution.

2. If the deadline for submitting an electronic tax declaration arrives but the technical infrastructure has not yet resolved the issue, the taxpayer shall prepare a paper tax declaration and submit it directly to the managing tax authority.

In cases where the issue is due to the tax authority's electronic portal, the taxpayer will not be penalized for late submission of the tax declaration if the taxpayer submits the tax declaration within three working days from the deadline for submission of the tax declaration.

Article 10. Information Security

Information exchange regarding electronic transactions in the tax field must be kept confidential as prescribed by law. Organizations, individuals, and agencies participating in the electronic information and data exchange system for taxes are responsible for ensuring the security, confidentiality, accuracy, and integrity of electronic data within their scope of duties; they are also responsible for coordinating with relevant agencies to implement necessary technical measures to ensure the confidentiality and security of the system.

Article 11. Storage of Electronic Documents

The storage of electronic documents in the tax field is carried out according to the period prescribed by law as for paper documents. In cases where electronic documents exceed the retention period but are related to the integrity of the information system and other circulating electronic documents, they continue to be stored until the complete destruction of the electronic documents does not affect other electronic transactions, at which point they can be destroyed.

Article 12. Rights and Obligations of Tax Payers

1. Implement rights and obligations as prescribed by the Law on Tax Administration, the Law on Electronic Transactions, and guiding documents.

2. Responsible for managing digital signatures and ensuring the accuracy of digital signatures on electronic tax files; manage usernames and passwords for electronic tax transaction accounts to ensure the security and confidentiality of information on the system.

3. Responsible for storing and ensuring the integrity of all electronic documents in the tax field as prescribed by the Law on Tax Administration, the Law on Electronic Transactions, and related guiding documents.

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

1. Implement responsibilities and authorities as prescribed by the Law on Tax Administration, the Law on Electronic Transactions, and guiding documents.

2. Guide and support taxpayers and T-VAN service providers to perform electronic transactions in the tax field.

3. Establish, manage, and operate an electronic tax data reception and processing system ensuring security, safety, confidentiality, and continuity. The downtime for maintenance must not exceed 2% of the total hours of service provision.

4. Provide information to support state budget revenue collection for banks.

Chapter II

PROCEDURE FOR REGISTERING AND SUBMITTING ELECTRONIC TAX RETURNS

Article 14. Electronic Tax Registration Procedure

1. The taxpayer shall prepare the electronic tax registration form (including the initial tax registration form, supplementary registration form, and change registration form) online on the electronic portal of the tax authority or through software and tools that comply with the data format standards set by the tax authority.

2. After completing the preparation of the electronic tax registration form, the taxpayer shall submit the electronic tax registration dossier to the tax authority via the electronic portal of the tax authority.

In case the electronic tax registration dossier is not valid, the taxpayer must re-prepare and resubmit the electronic tax registration dossier.

3. Upon receipt of the electronic tax registration dossier from the taxpayer, the tax authority shall send a confirmation notice of submission of the electronic tax registration dossier to the taxpayer.

Article 15. Electronic Tax Declaration Registration Procedure

1. Registration for using electronic tax declaration method:

a) The taxpayer prepares the declaration form for using the electronic tax declaration method according to Form No. 01/DK-KDT issued together with this Circular and sends it to the electronic portal of the tax authority or submits a paper copy to the directly managing tax authority.

In case the taxpayer submits a paper copy, in addition to the declaration form for using the electronic tax declaration method, the taxpayer shall also submit a certified copy of the digital signature certificate provided by a public digital signature service organization.

b) Within three working days from the date of receiving the declaration form for using the electronic tax declaration method from the taxpayer, the directly managing tax authority shall notify the taxpayer about the registration for electronic tax declaration via the taxpayer's email address.

- In case of approval, the tax authority shall inform the taxpayer about the electronic tax transaction account information.

- In case of disapproval, the tax authority shall inform the taxpayer of the reasons.

2. From the date the tax authority approves the use of the electronic tax declaration method until the cessation of its use, the taxpayer shall not perform tax declaration procedures through other methods (except as stipulated in Clause 2, Article 9 of this Circular).

3. In case of changes or supplements to information regarding the digital signature certificate, email address, phone number, and contact person on the declaration form for using the electronic tax declaration method, within five working days from the date of such changes or supplements, the taxpayer shall log into their electronic tax transaction account to make the necessary changes or supplements.

The tax authority shall send a confirmation notice of changes or supplements to the taxpayer's email address.

4. Registration for cessation of use of the electronic tax declaration method:

a) If the taxpayer wishes to cease using the electronic tax declaration method, they must complete the cessation registration according to Form No. 02/ĐK-KĐT issued together with this Circular and submit it to the electronic portal of the tax authority.

b) The tax authority shall send a confirmation notice of cessation of electronic tax declaration to the taxpayer's email address; the taxpayer may use their issued electronic tax transaction account to check this notification.

c) From the date the tax authority sends the confirmation notice of cessation of electronic tax declaration, the taxpayer shall perform tax declarations through other methods as prescribed. In case the taxpayer wishes to resume using the electronic tax declaration method, they must follow the initial registration procedure.

Article 16. Electronic Tax Declaration Procedures

1. The taxpayer shall carry out electronic tax declaration in one of the following two ways:

- Online electronic tax declaration on the electronic portal of the tax authority: the taxpayer accesses their electronic tax transaction account; carries out online tax declaration at the portal of the tax authority and sends the electronic tax declaration file to the tax authority.

- Electronic tax declaration using software and tools supporting tax declaration: the taxpayer prepares the electronic tax declaration file using software and tools that meet the data format standards of the tax authority; thereafter, the taxpayer accesses their electronic tax transaction account to send the electronic tax declaration file to the tax authority.

2. After receiving the taxpayer's electronic tax declaration file, the tax authority sends a Notification confirming receipt of the electronic tax declaration file to the taxpayer.

Chapter III

ELECTRONIC TRANSACTIONS IN TAX COLLECTION AND PAYMENT PROCEDURES

Article 17. Conditions for Implementing Electronic Tax Collection and Payment

1. Commercial banks meeting the following conditions may implement tax collection through electronic means:

a) Meeting the conditions stipulated under the laws on electronic transactions.

b) Having electronic banking services capable of recording and transmitting complete information about tax payments made by taxpayers.

2. Taxpayers must meet the conditions stipulated in Article 5 of this Circular and must use their taxpayer identification number when conducting electronic transactions in the tax payment procedure.

Article 18. Forms of Electronic Tax Payment

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

1. Direct transactions with the bank where the taxpayer has an account through the bank’s electronic transaction channels (Internet, Mobile, ATM) to carry out the tax payment procedure.

2. Through the electronic portal of the tax authority.

Article 19. Date of Electronic Tax Payment

The date of tax payment is determined as the day the bank accepts the payment and confirms it on the taxpayer's electronic tax payment document.

Article 20. Electronic Tax Payment Documents

Electronic tax payment vouchers include the following types:

1. An electronic form of the Government Revenue Payment Slip according to the model prescribed by the Ministry of Finance.

2. An electronic form of the Tax Payment Document Detail Sheet prepared by commercial banks and State Treasury.

3. A receipt printed from an ATM machine containing the following information:

a) General information about the commercial bank providing government revenue collection services via ATMs: name of the commercial bank, branch name, counter number.

b) Information about the taxpayer: taxpayer identification number, taxpayer's name, card number, account number, final balance, state budget sub-account.

c) Information related to the tax payment transaction: time of transaction execution (hour, day, month, year); total amount paid to the state budget; detailed amount paid to the state budget by each sub-item.

Article 21. Electronic Tax Payment Procedures

The General Department of Taxation shall take the lead in coordinating with the State Treasury and relevant units to guide the procedures and processes for electronic tax payment as stipulated in this Circular.

Chapter IV

VALUE ADDED SERVICES ON ELECTRONIC TRANSACTIONS IN THE TAX FIELD (T-VAN)

Article 22. Criteria for Issuing a Certificate Recognizing Organizations Providing T-VAN Services

1. Requirements for the Subject:

a) Being a business operating in Vietnam with a Business Registration Certificate or Investment Certificate or Investment License issued by a foreign-invested enterprise in the field of information technology.

b) Having experience in building information technology solutions and electronic data exchange systems between organizations, specifically:

- Having at least three years of operation in the information technology sector.

- Successfully implementing information technology systems and applications for at least ten organizations.

- Implementing an electronic data exchange system to facilitate electronic data exchange between branches of the business or between organizations.

c) Possessing a valid digital certificate issued by a public key certification service provider.

2. Financial Requirements:

a) Having sufficient financial capacity to establish technical equipment systems, organize, and maintain operations consistent with the scale of service provision.

b) Depositing a guarantee fund of not less than five billion Vietnamese dong at a commercial bank operating in Vietnam or having a guarantee letter from a commercial bank operating in Vietnam, or purchasing insurance to address risks and compensation that may occur during service provision and cost recovery for maintaining the company's database in case the Certificate Recognizing Organization Providing T-VAN Services is revoked.

c) The workplace and location of equipment installation must ensure safety appropriate to the type of service provided.

3. Human Resources Requirements:

The technical staff team must have at least five university graduates specializing in information technology.

4. Technical Requirements

a) Establishing a system of equipment and technology ensuring the following requirements:

- Ensuring service provision to taxpayers and connection to the electronic portal of the tax authority 24 hours a day, 7 days a week, including weekends (Saturday, Sunday), holidays, and Tet. The downtime for maintenance should not exceed 2% of the total service hours.

- Having the ability to detect, warn, and prevent unauthorized access and attacks on the network environment to ensure the confidentiality and integrity of data exchanged between parties; having measures to control transactions with taxpayers and the tax authority.

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

b) Having solutions to store the results of each transmission between participating parties in transactions; 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.

c) Electronic transaction logs on the system must be stored for a minimum of ten years from the date of successful transaction completion. These details can be accessed online during the storage period mentioned above.

d) Having contingency plans and backup systems to ensure safe, continuous operation and handling of unusual situations and resolving issues.

đ) Meet the data connection standards set forth by the General Department of Taxation.

Article 23. Procedures for Registering to Provide T-VAN Services

1. Documents for registering to provide T-VAN services

The documents for registering to provide T-VAN services shall be prepared in two sets, each set containing:

a) A registration form for providing T-VAN services according to Form No. 01/T-VAN issued together with this Circular.

b) Business Registration Certificate or Investment Certificate or Investment License (a certified copy);

c) Digital signature certificate issued by a public digital signature service provider (a certified copy).

d) A document certifying the deposit at a bank or a guarantee letter from a credit institution or an insurance contract regarding compensation for potential losses during the provision of T-VAN services (a certified copy).

đ) A proposal for providing T-VAN services including the following contents:

- Detailed business plan including scope and target customers of the service; service quality standards; human resources; experience of the subject and other necessary information;

- Technical system ensuring compliance with the requirements stipulated in Clause 4, Article 22 of this Circular.

- Service commencement date

e) A commitment to provide long-term services, at least five years, to users.

2. The documents for registering to provide T-VAN services shall be submitted to the General Department of Taxation.

3. Examination and acceptance of the documents for providing T-VAN services:

a) Within twenty days from the date of receipt of the application documents for providing T-VAN services, the General Department of Taxation shall examine and assess the documents. If the documents are complete and meet all criteria specified in Article 22 of this Circular, the General Department of Taxation shall issue a notification accepting the organization's documents. In case of necessity, the examination and assessment period may be extended but not exceeding thirty days from the date of receipt of the documents.

b) In case the organization applying to provide T-VAN services does not meet the criteria specified in Article 22 of this Circular, the General Department of Taxation shall issue a notification rejecting the application and stating the reasons.

Article 24. Procedures for Connecting the Information Technology System of Organizations Whose Application Documents Have Been Accepted for Providing T-VAN Services to the Electronic Portal of the Tax Authority

1. Within ten working days from the date the General Department of Taxation issues a notification accepting the application documents for providing T-VAN services, the organization shall connect to the electronic portal of the tax authority.

2. Within ten working days from the date the organization issues a notification completing the connection, the tax authority shall organize an inspection and prepare a Record of Inspection Results on technical infrastructure and recognize the connection. In case the organization does not meet the technical infrastructure requirements, the General Department of Taxation shall issue a notification rejecting the connection and stating the reasons.

Article 25. Issuance of the Certificate Recognizing Organizations Providing T-VAN Services

Within ten working days from the date of signing the Record of Inspection Results on technical infrastructure and recognizing the connection, the General Department of Taxation shall perform:

1. Issue the Certificate Recognizing Organizations Providing T-VAN Services (Form No. 02/T-VAN issued together with this Circular).

2. Publicly announce on the Ministry of Finance’s website and the General Department of Taxation’s website the list of organizations that have been issued the Certificate Recognizing Organizations Providing T-VAN Services.

Article 26. Procedures for Changing Content and Reissuing the Certificate Recognizing Organizations Providing T-VAN Services

1. Organizations providing T-VAN services must submit an application for changing the content of the Certificate Recognizing Organizations Providing T-VAN Services to the General Department of Taxation in the following cases:

a) The organization requests to change the content of the Certificate Recognizing Organizations Providing T-VAN Services;

b) The organization reorganizes its business in accordance with the law.

2. The application for changing the Certificate Recognizing Organizations Providing T-VAN Services shall be prepared in two sets. Each set of documents includes: An application form for changing the content of the Certificate Recognizing Organizations Providing T-VAN Services specifying the reasons, changes, the current valid Certificate Recognizing Organizations Providing T-VAN Services number, and related documents.

3. Within fifteen days from the date of receipt of the application for changing the content of the Certificate Recognizing Organizations Providing T-VAN Services, the General Department of Taxation shall examine the documents, conduct an on-site inspection if necessary, and issue a new Certificate Recognizing Organizations Providing T-VAN Services to the organization if the changes still meet all conditions stipulated in Article 22 of this Circular. In case the changes do not meet the conditions, the General Department of Taxation shall issue a notification stating the reasons.

4. In case the Certificate Recognizing Organizations Providing T-VAN Services is lost, torn, burned, or destroyed, the organization providing T-VAN services may apply for a replacement. The procedures, documents, and time limit for replacement are similar to those specified in Clauses 2 and 3 of this Article.

Article 27. Procedure for Temporary Suspension of T-VAN Service Provision

1. Cases of Temporary Suspension

a) Failure to meet one of the criteria specified in Article 22 of this Circular during the process of service provision.

b) Pursuant to a decision of the Court or competent state agency.

2. Procedure for Temporary Suspension

a) When discovering that the service-providing organization has committed acts stipulated at point a, Clause 1 of this Article, the competent state management agency shall prepare a violation record against the organization and transfer the file to the General Department of Taxation for consideration and issuance of a decision to temporarily suspend the service-providing activities of the organization according to Model No. 03/T-VAN issued together with this Circular.

b) Upon receipt of the temporary suspension decision from the General Department of Taxation, the Court, or the competent state agency, the T-VAN service-providing organization must immediately implement:

- Temporarily cease connection with the electronic portal of the tax authority.

- Not enter into new contracts regarding T-VAN service provision with service users.

- At the latest within one working day from the date of the temporary suspension decision, notify the content of the temporary suspension on its own website.

- Address other issues related to T-VAN service provision activities with taxpayers and tax authorities.

c) At the latest within one working day from the date of the temporary suspension decision, the General Department of Taxation shall notify the content of the temporary suspension on its own website.

d) Within three months from the date of being temporarily suspended, if the T-VAN service-providing organization remedies the violations stipulated in Clause 1 of this Article and submits a written request to the General Department of Taxation, it will be considered and allowed to resume operations. In case the organization fails to remedy the violations, its Certificate of Recognition for T-VAN Service Provision Organization will be revoked.

đ) During the period when the T-VAN organization is temporarily suspended, taxpayers who are implementing electronic tax registration and declaration through the organization may switch to other forms of tax registration and declaration.

Article 28. Procedure for Revocation of Certificate of Recognition for T-VAN Service Provision Organization

1. Circumstances for revocation:

a) Forgery of documents, providing inaccurate information in the application dossier for T-VAN service provision.

b) Exceeding the twelve-month period from the date of issuance of the Certificate of Recognition for T-VAN Service Provision Organization without commencing T-VAN service provision activities.

c) Committing prohibited acts stipulated in Article 9 of the Law on Electronic Transactions.

d) Failing to remedy the causes leading to temporary suspension beyond the prescribed time limit.

đ) Voluntarily requesting to cease T-VAN service provision.

e) Being dissolved as provided for in points a, b, c of Clause 1, Article 157 of the Enterprise Law dated November 29, 2005.

g) Having the Business Registration Certificate or Investment Certificate, Investment License revoked; declared bankrupt pursuant to a court decision.

2. Procedure for Revocation of Certificate of Recognition for T-VAN Service Provision.

2.1. Cases of revocation under points a, b, c, d of Clause 1 of this Article:

a) When discovering that the T-VAN service-providing organization has committed violations, the General Department of Taxation shall proceed to prepare a violation record and consider issuing a decision to temporarily suspend the organization's activities according to Model No. 03/T-VAN issued together with this Circular.

b) Upon receipt of the decision to temporarily suspend T-VAN service provision activities, the organization must immediately implement:

- Cease connection with the General Department of Taxation's electronic data processing system;

- Not enter into new contracts regarding T-VAN service provision with taxpayers;

- At the latest within one working day from the date of the temporary suspension decision, notify the content of the temporary suspension on its own website.

- Within fifteen days from the date of the temporary suspension decision, submit a written report to the General Department of Taxation detailing solutions for resolving issues related to contract termination with taxpayers and data handling plans;

- Address other issues related to T-VAN service provision activities with taxpayers and tax authorities as required by the tax authority;

- Within thirty days from the date of the temporary suspension decision, complete the termination of contracts signed with taxpayers for T-VAN service provision;

c) Within five working days from the completion of contract termination and resolution of related issues by the T-VAN service-providing organization, the General Department of Taxation shall issue a decision to revoke the Certificate of Recognition for T-VAN Service Provision Organization according to Model No. 04/T-VAN issued together with this Circular.

2.2. Cases of revocation under point đ of Clause 1 of this Article:

a) The T-VAN service-providing organization submits a revocation request file to the General Department of Taxation. The file includes:

- A written request for revocation of the Certificate of Recognition for T-VAN Service Provision Organization, including: the certificate number; reasons for the request; proposals on the content and timeframe for resolving contract termination with taxpayers and other liquidation-related issues.

- A report on the organization's operational status from the start of operations until the date of the request to cease T-VAN service provision and revoke the Certificate of Recognition for T-VAN Service Provision Organization;

b) The General Department of Taxation reviews the file; if it is complete, it processes according to the procedure at point c, Clause 2.2 of this Article. If the file is incomplete, it must notify the T-VAN service-providing organization within three working days from the date of receipt of the file.

c) Inspection and revocation of the Certificate of Recognition for T-VAN Service Provision Organization

- Inspect and verify the business operation process of the organization related to ceasing T-VAN service provision;

- Issue a Decision to Temporarily Suspend T-VAN Service Provision (Model No. 03/T-VAN issued together with this Circular) requiring the organization to comply with the contents stipulated at point b, Clause 2.1 of this Article.

- Within five working days from the completion of contract termination and resolution of related issues by the T-VAN service-providing organization, the General Department of Taxation shall issue a decision to revoke the Certificate of Recognition for T-VAN Service Provision Organization according to Model 04/T-VAN issued together with this Circular.

2.3. Cases of revocation under point e of Clause 1 of this Article:

a) Within seven days from the date of the dissolution decision, the T-VAN service-providing organization must submit the dissolution decision to the General Department of Taxation.

b) After receiving the dissolution decision from the organization, the General Department of Taxation shall proceed:

- Request the organization providing T-VAN services to handle issues related to contract termination with taxpayers and data processing solutions (if not yet implemented before dissolution).

- Issue a decision to revoke the Certificate of Organization Providing T-VAN Services (Form No. 04/T-VAN issued together with this Circular) after the organization has completed the required contents.

2.4. In the case of revocation under point g, Clause 1 of this Article:

a) During the process where competent state authorities carry out procedures to revoke the Business Registration Certificate or Investment Certificate or Investment License, or implement bankruptcy proceedings, the organization providing T-VAN services shall be responsible for handling issues related to contract termination with taxpayers and data processing.

b) If the organization providing T-VAN services fails to fulfill the responsibility mentioned in point a, Clause 2.4 of this Article, after being revoked the Business Registration Certificate or Investment Certificate, Investment License, or declared bankrupt according to the court's decision; the legal representative, members of a limited liability company, the owner of a single-member limited liability company, board members of a joint-stock company, and general partners of a partnership shall jointly and severally bear the responsibility to fulfill the obligations mentioned in point a, Clause 2.4 of this Article.

c) The General Department of Taxation shall issue a decision to revoke the Certificate of Organization Providing T-VAN Services according to Form No. 04/T-VAN issued together with this Circular within five working days from the date of receiving the decision of the competent authority regarding the revocation of the Business Registration Certificate or Investment Certificate, Investment License, or declaration of bankruptcy of the organization.

2.5. Announcing the Decision to Revoke the Service Provision Certification

Within five working days from the date of issuing the decision to revoke the Certificate of Organization Providing T-VAN Services, the General Department of Taxation shall be responsible for notifying the decision at its headquarters and on its website.

Article 29. Relationship between the Organization Providing T-VAN Services and Taxpayers

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.

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

- Strictly comply with the terms agreed upon in the contract with the organization providing T-VAN services;

- Facilitate the organization providing T-VAN services in implementing measures to ensure system safety and security.

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

Article 30. Relationship between the Organization Providing T-VAN Services and Tax Authorities

The organization providing T-VAN services is subject to management by tax authorities in the provision of T-VAN services.

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

a) Rights of the T-VAN service provider

- Permitted to connect to the electronic portal of the tax authority 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.

b) Obligations of the T-VAN service provider

- An organization providing T-VAN services may only provide T-VAN services to taxpayers from the date it receives the Certificate of Organization Providing T-VAN Services.

- Provide complete information and data to the competent authority when requested in accordance with 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 tax authority ensuring continuity, security, and safety. In cases of difficulties during the implementation of value-added services related to electronic transactions in the field of taxation, take the initiative to resolve them and report to the tax authority for coordination if the difficulties are related to the electronic portal of the tax authority.

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

2. Responsibilities of the tax authority.

a) Establish, maintain, and ensure connectivity between the electronic portal of the tax authority and the organization providing T-VAN services.

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

Chapter V

ELECTRONIC TRANSACTIONS IN THE FIELD OF TAXATION THROUGH THE ORGANIZATION PROVIDING T-VAN SERVICES

Article 31. Procedures for Registering to Use the T-VAN Service

1. Tax payers may use the T-VAN service in electronic tax registration and electronic tax declaration procedures.

2. Tax payers shall prepare the application form for using the T-VAN service according to Form No. 01/ĐK-T-VAN issued together with this Circular and submit it through the T-VAN service provider to the tax authority's electronic portal.

3. Within three working days from the date of receipt of the application form for using the T-VAN service, the tax authority shall notify the T-VAN service provider. In case of non-approval, the tax authority shall inform the T-VAN service provider of the reasons.

4. From the date of approval by the tax authority to use the T-VAN service until the cessation of its use, tax payers shall send and receive electronic documents through the T-VAN service provider and shall not perform other types of tax registration and declaration procedures (except for cases stipulated in point đ, Clause 2, Article 27 of this Circular).

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 32. Amendment and Supplement of Information on the Application Form for Using the T-VAN Service

1. In case of amendment or supplement of information on the application form for using the T-VAN service, tax payers shall declare the changed or supplemented information according to Form No. 02/ĐK-T-VAN issued together with this Circular and submit it through the T-VAN service provider to the tax authority's electronic portal.

2. In case of changing the T-VAN service provider, tax payers must follow the cancellation procedure as prescribed in Article 33 and re-register according to the provisions of Article 31 of this Circular.

Article 33. Registration to Cease Using the T-VAN Service

1. In case of ceasing to use the T-VAN service for tax registration and declaration procedures, tax payers shall register according to Form No. 03/ĐK-T-VAN issued together with this Circular and submit it through the T-VAN service provider to the tax authority's electronic portal.

2. The tax authority shall confirm the cessation of using the T-VAN service to the tax payer through the T-VAN service provider.

3. From the date of registration to cease using the T-VAN service for tax registration and declaration procedures, tax payers shall perform tax registration and declaration procedures through other means.

Chapter VI

IMPLEMENTATION

Article 34. Effective Date

This Circular takes effect from January 1, 2011.

Article 35. Implementation

1. Provisions regarding tax administration not specified in this Circular shall be implemented in accordance with the Law on Tax Administration and guiding documents.

2. The General Department of Taxation, State Treasury, and relevant organizations and individuals are responsible for implementing this Circular.

3. During implementation, if there are difficulties or issues, please promptly reflect them to the Ministry of Finance for study and resolution./.