Thông tư 110/2015/TT-BTC

Circular 110/2015/TT-BTC dated July 28, 2015, electronic tax transactions

Nội dung toàn văn Circular 110/2015/TT-BTC electronic tax transactions


MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No. 110/2015/TT-BTC

Hanoi, July 28, 2015

 

CIRCULAR

ELECTRONIC TAX TRANSACTIONS

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

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

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

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

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

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

The Minister of Finance promulgates a Circular on electronic tax transactions:

Chapter I

GENERAL PROVISIONS

Article 1. Scope

1. This Circular deals with:

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

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

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

2. This Circular does not regulate electronic tax transactions for goods during export and import stage at customs authorities.

Article 2. Regulated entities

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

2. Providers of T-VAN services

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

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

Article 3. Interpretation of terms

1. Electronic tax transaction means following tax procedures prescribed by the Law on Tax administration, provision of supportive services for electronic taxpayers according to Clause 1 Article 1 of this Circular.

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

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

4. Electronic tax transaction account is the username and password given to a taxpayer to log in on the web portal of General Department of Taxation when making electronic tax transactions and read documents, notifications received/sent between the tax authority and the taxpayer through the web portal of General Department of Taxation.

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

6. T-VAN services are services that involve transmission, receipt, storage, recovery of electronic tax data between taxpayers and tax authorities serving electronic transactions.

7. Providers of T-VAN services are IT organizations that have agreements with General Department of Taxation to provide T-VAN services.

8. Banks include commercial banks, wholly foreign banks, branches of foreign banks, and other credit institutions established and operating under the Law on credit institutions.

9. Web portal of General Department of Taxation is the website where the information mentioned in Clause 1 Article 1 of this Circular is posted.

Article 4. Rules for electronic tax transactions

1. The electronic tax transactions must be transparent, fair, truthful, safe, effective and conformable with the Law on Electronic transaction.

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

3. Taxpayers and relevant entities who have finished making electronic tax transactions are not required to apply other methods and the tax procedures are considered completed.

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

Article 5. Rules for electronic tax transactions

A taxpayer must satisfy the following conditions to make electronic tax transactions:

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

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

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

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

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

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

Article 6. Use of digital signatures and verification codes

1. Taxpayers making electronic tax transactions must use digital signatures created by the digital certificate issued by a CA or a competent authority and recognized by a competent authority.

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

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

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

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

Article 7. Electronic documents

1. Electronic documents include:

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

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

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

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

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

3. Electronic documents mentioned in this Circular have the same value of paper documents. Where necessary, electronic documents shall be converted into paper documents in accordance with the Law on Electronic transaction via the web portal of General Department of Taxation, except for the case in which tax is paid electronically under regulations on state budget revenues and expenditures.

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

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

1. Taxpayers may make electronic tax transactions 24 hours a day and 7 days a week, including weekends and public holidays.

2. Time of submission of electronic tax documents is the time written on confirmation note of the tax authority (form 01/TB-TDT enclosed herewith) or the form of a T-VAN service provider (in case T-VAN services are used). The confirmation note is the basis for the tax authority to determine submission time according to the Law on Tax administration and take actions against late submission or failure to submit tax documents.

The tax authority or provider of T-VAN services must send the confirmation note or the reasons for rejecting electronic tax documents to the taxpayer via the web portal of General Department of Taxation within 15 minutes after receiving the electronic tax documents.

3. Tax payment date is the day the taxpayer or his/her representative pays tax from the taxpayer’s account at a bank and the tax payment is confirmed by the bank which serves the taxpayer or his/her representative.

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

4. Depending on the time of submission of electronic tax documents on the notification sent via the web portal of General Department of Taxation or the provider of T-VAN services, the tax authority shall impose a fine for late submission of tax documents and send a fine notice to the taxpayer via the web portal of General Department of Taxation. If the taxpayer does not respond within 03 working days, the tax authority shall issue a decision on penalties for administrative violations.

If the taxpayer does not submit tax declaration documents, the tax authority shall check the tax notices sent to the taxpayer via the web portal of General Department of Taxation and send a fine notice to the taxpayer via the web portal of General Department of Taxation. The fine notice shall also be sent by post.

5. Depending on the confirmed time of electronic tax payment on the notification sent via the web portal of General Department of Taxation or confirmation of tax payment issued by the bank on the electronic tax invoice, the tax authority shall calculate late payment interest.

Article 9. Dealing with errors during electronic tax transactions

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

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

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

3. If the error is caused by the web portal of General Department of Taxation on the deadline for submitting tax documents or for paying tax, General Department of Taxation shall post a notification (form 02/TB-TDT enclosed herewith) on www.gdt.gov.vn and the web portal of General Department of Taxation which specifies the errors and time of resumption.

If the taxpayer submits electronic tax documents on the next day when the website of the General Department of Taxation if functional again, the taxpayer will not incur administrative penalties for late submission of electronic tax documents and is exempt from pay late payment interest for the period during which the system is suspended according to the notification of General Department of Taxation. Exemption of late payment interest shall be managed by the system of General Department of Taxation.

Article 10. Information security

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

Article 11. Retention of electronic documents

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

Article 12. Rights and obligations of taxpayers

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

2. Receive instructions during electronic tax transactions.

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

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

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

6. Prepare, develop, and operate their system to serve electronic tax transactions in a convenient and conformable way.

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

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

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

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

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

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

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

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

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

6. Promptly, sufficiently, and accurately update information about electronic tax transactions of taxpayers.

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

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

Article 14. Responsibility for managing and assisting taxpayers in making electronic tax transactions

1. State Treasuries shall:

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

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

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

2. Banks shall:

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

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

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

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

3. Relevant organizations and units

a) Cooperate with tax authorities in assisting taxpayers to in making electronic tax transactions.

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

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

Chapter II

ELECTRONIC TAX TRANSACTIONS

Section 1. REGISTRATION OF ELECTRONIC TAX TRANSACTIONS

Article 15. Registration of electronic tax transactions

1. The taxpayer shall enter the web portal of General Department of Taxation and register for electronic tax transactions (form 01/DK-TDT enclosed herewith), append the digital signature, and send the application form to the web portal of General Department of Taxation.

Within 15 minutes from the receipt of the taxpayer’s application, the web portal of General Department of Taxation shall send a notification (form 03/TB-TDT enclosed herewith) of whether or not the application is granted.

If the application is granted, the web portal of General Department of Taxation shall send information about the electronic tax transaction account to the taxpayer. The taxpayer must change the default password and keep changing it every 06 months to ensure security.

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

Each taxpayer is provided with an electronic tax transaction account which can be used to make all electronic tax transactions as prescribed in Clause 1 Article 1 of this Circular, except for the case in Clause 2 of this Article.

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

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

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

3. Persons who make electronic tax transactions using verification codes prescribed in Clause 1 Article 6 of this Circular shall register electronic tax transactions as follows:

a) Persons who pay tax irregularly are not required to register for electronic tax transactions as prescribed in Clause 1 of this Article.

b) Persons who pay tax periodically shall enter the web portal of General Department of Taxation and register for electronic tax transactions as prescribed in Clause 1 and Clause 2 of this Article in order to obtain electronic tax transaction accounts.

Article 16. Changing information about electronic tax transactions

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

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

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

Article 17. Procedures for registration of suspension of electronic tax transactions

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

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

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

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

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

Section 2. ELECTRONIC TAX REGISTRATION

Article 18. Electronic tax registration

1. Electronic tax registration means the tax authority receiving applications for tax registration and returning results to taxpayers electronically in accordance with the Law on Tax administration (except for enterprises established and operating under the Law on Enterprises).

Taxpayers applying for electronic tax registration must obtain a notice of permission for electronic tax registration as prescribed in Article 15 or Article 32 of this Circular, except for tax registration and issuance of TIN prescribed in Article 19 of this Circular.

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

Article 19. Tax registration and issuance of TIN

1. Taxpayers (except for enterprises established and operating under the Law on Enterprises) shall follow procedures for tax registration and issuance of TIN via the web portal of General Department of Taxation.

2. The taxpayer shall enter the web portal of General Department of Taxation to complete the tax registration form, enclose documents, and send the application to the web portal of General Department of Taxation.

3. The web portal of General Department of Taxation shall receive the application and send a confirmation of receipt of documents (form 01/TB-TDT enclosed herewith) to the email address provided on the tax registration form, or send a notice of rejection.

4. Within 03 working days from the day on which the taxpayer’s application is received by the web portal of General Department of Taxation, tax authorities shall process it as follows:

a) If conditions for issuance of a TIN are satisfied, the tax authority shall send a notification that the application is granted to the taxpayer’s email address. The notification must specify the deadline for giving result according to regulations of law on tax registration. The taxpayer has the responsibility to submit a paper application to the tax authority when receiving the tax registration certificate or notice of TIN.

If the paper application matches the application sent via the web portal of General Department of Taxation, the tax authority shall give the tax registration certificate or notice of TIN to the taxpayer.

If the paper application does not match the application sent via the web portal of General Department of Taxation, the taxpayer must send an explanation and complete the application via the web portal of General Department of Taxation.

After obtaining the TIN, the taxpayer must register for electronic tax transactions as prescribed in Article 15 of Article 32 of this Circular.

b) If the application for tax registration is not satisfactory, the tax authority shall send a notification (form 06/TB-TDT enclosed herewith) of rejection of the application or a request for explanation, addition of information/documents to the taxpayer’s email address via the web portal of General Department of Taxation. After receiving the explanation and/or additional information/documents from the taxpayer, the tax authority shall follow the instructions in Point a Clause 4 of this Article.

Article 20. Changing tax registration information, suspension of business, invalidation of TIN, and other tax registration procedures

1. The taxpayer who wishes to change their tax registration information, suspend the business, have the TIN invalidated, or follow other tax procedures (except for enterprises established and operating under the Law on Enterprises) shall enter the web portal of General Department of Taxation to complete electronic tax registration documents, append digital signatures, and send them to the web portal of General Department of Taxation. The taxpayer may also request a provider of T-VAN services perform these tasks.

2. The web portal of General Department of Taxation shall receive the documents and send a confirmation of receipt of documents (form 01/TB-TDT enclosed herewith) to taxpayers or providers of T-VAN services, or send a notice of rejection.

3. The tax authority shall examine and process documents sent by the taxpayer and send the result via the web portal of General Department of Taxation or via the provider of T-VAN services.

If the documents are satisfactory, the tax authority shall send a notification of result (form No. 06/TB-TDT enclosed herewith) to the taxpayer within 03 working days from the day on which the tax authority confirms the submission of electronic tax documents via the web portal of General Department of Taxation or via the provider of T-VAN services. The notification must specify the deadline for giving result as prescribed by regulations of law on tax registration.

If the result to be given to the taxpayer is the tax registration certificate or notice of TIN, the taxpayer has to receive them at the tax authority. If the taxpayer already has the tax registration certificate or the notice of TIN, it will expire from the date of reissuance of the tax registration certificate or notice of TIN.

4. If the documents are not satisfactory, the tax authority shall send a request for explanation and/or additional information/documents or a notice of rejection (form No. 06/TB-TDT enclosed herewith) to the taxpayer within 03 working days from the day on which the tax authority confirms the submission of electronic tax documents via the web portal of General Department of Taxation or via the provider of T-VAN services.

After receiving the explanation and/or additional information/documents from the taxpayer, the tax authority shall follow the instructions in Clause 3 of this Article.

Section 3. ELECTRONIC TAX DECLARATION

Article 21. Change of responsibility to declare tax

The taxpayer must obtain a permission for electronic tax transactions prescribed in Article 15 or Article 32 of this Circular in order to declare tax electronically.

During the process of electronic tax declaration, if the taxpayer’s responsibility to declare tax is changed (type of tax, tax accounting method, tax forms, tax period, tax declaration deadline, fiscal year), he/she must register the changes on the web portal of General Department of Taxation or the provider of T-VAN services (if T-VAN services are used).

The tax authority shall update the taxpayer’s responsibility to declare tax and send information to the taxpayer for verification via the web portal of General Department of Taxation or the provider of T-VAN services.  If the tax accounting method or tax period is changed, the tax authority must send a notification of whether the change is accepted or not within 05 working days from the receipt of information about the change via the web portal of General Department of Taxation or the provider of T-VAN services.

Article 22. Electronic tax declaration

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

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

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

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

2. The web portal of General Department of Taxation or provider of T-VAN services shall receive the electronic declaration and send a confirmation of receipt of documents (form 01/TB-TDT enclosed herewith) or send a notice of rejection to the taxpayer via the web portal of General Department of Taxation.

If tax is declared via a provider of T-VAN services, the provider of T-VAN services shall send the confirmation of receipt of documents to the taxpayer.

3. After receiving the electronic declaration, at least once every hour, the provider of T-VAN services (if hired) must send the electronic declaration to the tax authority.

4. Within 03 working days from the receipt of the electronic declaration from the taxpayer, the tax authority shall send the request for completion of the tax declaration to the taxpayer via the web portal of General Department of Taxation or a provider of T-VAN services, and receive additional information from the taxpayer which is provided electronically.

5. The taxpayer shall provide explanation, complete the tax declaration, and respond to notifications of the tax authority electronically.

Section 4. ELECTRONIC TAX PAYMENT

Article 23. Conditions for electronic tax payment

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

a) The bank has established CoreBanking system.

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

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

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

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

Article 24. Methods of electronic tax payment

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

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

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

Article 25. Registration for electronic tax payment

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

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

Article 26. Electronic tax payment

1. Making electronic tax payment documents

a) In case of tax payment through the web portal of General Department of Taxation

The taxpayer shall enter the web portal of General Department of Taxation or provider of T-VAN services, make electronic tax payment documents, append digital signatures, and send them to the web portal of General Department of Taxation.

If the taxpayer pays tax electronically via a provider of T-VAN services, the provider of T-VAN services must append the digital signature and send electronic documents to the web portal of General Department of Taxation right after the taxpayer appends the signature and send the electronic documents.

b) Taxpayers that pay tax electronically using bank services shall follow instructions of the banks where their accounts are opened.

2. Receiving and processing electronic tax payment documents

a) In case of tax payment through the web portal of General Department of Taxation

- On the web portal of General Department of Taxation:

The web portal of General Department of Taxation shall receive, check the documents, and send a confirmation of receipt of documents (form 01/TB-TDT enclosed herewith) or a notice of rejection to the taxpayer.

If the taxpayer uses T-VAN services, the web portal of General Department of Taxation send the confirmation of receipt of documents to the provider of T-VAN services.

If the electronic tax payment documents are satisfactory, the web portal of General Department of Taxation shall append the digital signature of General Department of Taxation on them and send them to the bank.

- At the bank where the taxpayer’s account is opened:

The bank shall check information on electronic tax payment documents and the taxpayer’s account balance:

+ If information on the documents are not satisfactory or satisfactory but the account is not sufficient, the bank shall send a notice of unsuccessful transaction (form 05/TB-TDT enclosed herewith) to the taxpayer via the web portal of General Department of Taxation.

+ If information on the documents are satisfactory and the account is sufficient, the bank shall draw on the taxpayer’s account according to information on the documents and send a notice of successful transaction (form 05/TB-TDT enclosed herewith) together with electronic tax payment documents (bearing the digital signature of the bank) to the taxpayer via the web portal of General Department of Taxation.

b) If the taxpayer pays tax electronically using bank services, the bank shall process electronic tax payment documents in accordance with the regulations of the bank where the taxpayer’s account is opened and send information about electronic tax payment documents to the tax authority via the web portal of General Department of Taxation.

3. The bank where the taxpayer’s account is opened and the bank where the State Treasury’s account is opened, State Treasury, and tax authority shall compare information and correct errors (if any) to ensure the interest of taxpayer during the process of electronic tax payment.

Section 5. Electronic tax refund

Article 27. Making and sending electronic claim for tax refund

1. The taxpayer must obtain a permission for electronic tax transactions prescribed in Article 15 or Article 32 of this Circular in order to claim tax refund tax electronically.

2. The taxpayer shall make and send the claim documents using one of the following methods:

a) If the tax declaration already includes the claim for tax refund: claim documents shall be made and send together with the electronic tax declaration.

b) If claim documents consist of the claim for refund and enclosed documents:

- If claim documents are submitted on the web portal of General Department of Taxation: the taxpayer shall enter the web portal of General Department of Taxation, make claim documents, append digital signatures, and send the documents to the web portal of General Department of Taxation.

- If claim documents are submitted via a provider of T-VAN services: After receiving claim documents from the taxpayer, the provider of T-VAN services must immediately send them to the web portal of General Department of Taxation.

3. The web portal of General Department of Taxation or provider of T-VAN services shall receive the claim documents and send a confirmation of receipt of documents (form 01/TB-TDT enclosed herewith) or a notice of rejection to the taxpayer via the web portal of General Department of Taxation.

If the taxpayer send claim documents via a provider of T-VAN services, the web portal of General Department of Taxation send the confirmation of receipt of documents to the provider of T-VAN services.

Article 28. Making and sending electronic claim for tax refund

1. The tax authority has the responsibility to process claim documents received electronically in accordance with the Law on Tax administration and its instructional documents. The result (notifications and decisions related to the process of claim investigation) shall be sent by the tax authority to the taxpayer via the web portal of General Department of Taxation.

2. The web portal of General Department of Taxation or provider of T-VAN services shall receive explanation, additional information and documents from the taxpayer.

3. The tax authority shall send the decision on tax refund to the taxpayer via the web portal of General Department of Taxation or a provider of T-VAN services, and receive additional information from the taxpayer which is provided electronically; send the electronic decision on tax refund and refund order to the State Treasury.

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

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

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

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

Article 29. Taxpayer’s access to information

1. Taxpayers may use electronic tax transaction accounts to access and print information about documents, notifications between taxpayers and tax authorities via the web portal of General Department of Taxation. They have the same value as written confirmations of tax authorities.

2. Taxpayers who have not registered and permitted by tax authorities to make electronic tax transactions but have made one of the electronic transactions mentioned in Section 2, 3, 4 of Chapter II of this Circular (tax registration and issuance of TIN; tax payment using bank services, etc.) may access information about tax registration, tax declaration, tax payment on the web portal of General Department of Taxation according to the verifications codes corresponding to each transaction.

Article 30. Sending notifications and documents of tax authorities

1. Types of notifications and documents of tax authorities:

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

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

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

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

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

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

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

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

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

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

Chapter III

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

Section 1. SELECTION OF PROVIDERS OF T-VAN SERVICES

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

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

a) The IT organization must

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

- Has experience of IT solutions and electronic data exchange solutions between organizations, to be specific:

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

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

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

+ Have an effective digital certificate issued by a CA.

b) The IT organization must:

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

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

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

c) Personnel

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

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

d) Technology

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

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

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

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

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

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

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

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

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

3. Procedures for signing T-VAN service agreement:

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

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

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

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

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

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

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

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

- The service provider is dissolved or has its Certificate of Enterprise registration or operating license or another license related to its operation revoked; the service provider is declared bankrupt.

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

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

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

Section 2. REGISTRATION OF ELECTRONIC TAX TRANSACTIONS VIA T-VAN SERVICE PROVIDERS

Article 32. Procedures for registering T-VAN services

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

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

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

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

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

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

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

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

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

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

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

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

Article 34. Procedures unsubscribing T-VAN services

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2. Rights and obligations of taxpayers

a) Every taxpayer has the right to:

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

- Have information about electronic tax transactions kept confidential by the T-VAN service provider, unless otherwise agreed by all parties.

b) Every taxpayer has the obligation to:

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

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

- Take responsibility for their electronic tax documents.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2. Tax authorities have the responsibility to:

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

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

Chapter IV

IMPLEMENTATION

Article 37. Effect

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

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

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

Article 38. Responsibility for implementation

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

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

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

 

 

PP MINISTER
DEPUTY MINISTER




Do Hoang Anh Tuan

 

 

 

 


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Số hiệu110/2015/TT-BTC
Cơ quan ban hành
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Ngày ban hành28/07/2015
Ngày hiệu lực10/09/2015
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