Thông tư 180/2010/TT-BTC hướng dẫn giao dịch điện tử trong lĩnh vực thuế

CIRCULAR

GUIDING ELECTRONIC TRANSACTION IN THE FIELD OF TAX

- Pursuant to the Electronic Transaction Law dated November 29, 2011;

- Pursuant to the Information Technology Law dated November 29, 2006;

- Pursuant to the Law on Taxation Management dated November 29, 2006 and its guiding documents;

- Pursuant to the Decree No. 26/2007/ND-CP dated February 15, 2007 of the Government stipulating in detail the implementation of the Electronic Transaction Law on the digital signature and the service of digital signature certification;

- Pursuant to the Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government stipulating the electronic transaction in financial activities.

- Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government stipulating the functions, duties, power and organizational structures of the Ministry of Finance;

The Ministry of Finance hereby makes guidance for the electronic transaction in the field of tax as follows:

Chapter 1.

GENERAL REGULATIONS

Article 1. Scope of governing

1. This Circular makes guidance on:

- Electronic transaction in tax registration (not applying for the case of tax registration as prescribed in Decree No. 43/2010/ND-CP of the Government on enterprise Registration); Electronic transaction in tax declaration; Electronic transaction in tax payment.

- The procedures for granting, temporarily suspending, and revoking the Certificate for recognition of value added service providing organization on the electronic transaction in the field of tax; performing the electronic transaction in the field of tax via the value added service providing organizations on electronic transaction in the field of tax.

2. This circular does not regulate the electronic transaction on tax for the goods in the import-export section.

Article 2. Subjects of application

1. The tax payers who as prescribed by the Law on Taxation Management carry out the procedures of tax registration, tax declaration, tax payment by electronic facility.

2. Tax agencies, tax officials.

3. The value added service providing organizations on the electronic transaction in the field of tax.

4. The agencies, organizations, and individuals who are responsible for providing relevant information in the applicable scope of electronic transaction in the field of tax.

Article 3. Interpretation of terms

Electronic transaction in the field of tax means the transaction in the procedure for tax registration, tax declaration and tax payment performed by the electronic facility.

Electronic documents in the field of tax mean the electronic data messages on tax registration, tax declaration and tax payment that are created, sent and received, stored by the electronic facility in the field of tax.

Account of electronic tax transaction means the account used to log in the web portal of the tax branch to perform electronic transaction in the field of tax.

The value added services on the electronic transaction in the field of tax (hereafter called the T-VAN service): mean the services of transmitting, receiving, storing and restoring the electronic data messages on tax between the tax payers and the tax agencies in order to perform the registration and declaration of electronic tax.

T-VAN service providing organization: means the organization that is granted the Certificate for recognition of the T-VAN service providing organization

The web portal of the tax agency: means the access point centralized and providing services of tax agency on Web basically.

Article 4. Principles of electronic transaction in the field of tax.

The performance of electronic transitions in the field of tax must comply with the principles of clarity, fairness, honesty, safety, efficiency, and be consistent with the Article 5 of the Electronic Transaction Law.

Article 5. Conditions for the performance of electronic transaction in the field of tax

The tax payers who carry out the electronic transactions in the field of tax (except for the case of tax payment prescribed in the clause 1, Article 18 of this Circular for which banks otherwise provide for) must ensure the following conditions:

1. Having digital certificate issued by the public digital signature certification service providing organization and still effective.

2. Being capable of accessing and using internet network and having email address to contact regularly with the tax agency.

Article 6. Using digital signature

1. The organizations and individuals that carry out the electronic transaction in the field of tax with the tax agencies must use their digital signatures signed by the digital certificate that are issued by the public digital signature certification service providing organization.

2. The tax agencies performing the electronic notification in this Circular must use digital signatures signed by the digital certificate that are issued by the public digital signature certification service providing organization.

Article 7. Electronic tax dossier

1. The electronic tax dossier includes the Declaration and documents attached as prescribed by the Law on Taxation Management and its guiding documents for each kind of procedures in the electronic form.

2. The attached documents in the form of paper documents must be converted to the electronic form. The paper documents converted to the electronic documents must meet the following conditions:

a) Reflecting the whole content of the paper documents;

b) Having proper sign that certifies the conversion from the paper documents to electronic documents;

c) Having signature and full name of the person who performs the conversion from the paper documents to electronic documents.

3. The electronic tax dossier made as prescribed in this Circular has legal value like paper dossier.

Article 8. Time for submitting electronic tax dossier

1. The tax payers are performed the electronic transactions in the field of tax via the web portal of the tax agencies 24 hours a day, seven days a week, including days-off (Saturdays, Sundays, holidays, Tet).

The day for tax dossier submission is counted from 0 o’clock to 24 o’clock of same day.

2. The time for the electronic tax dossier submission is the time indicated on the Notice confirming the submission of the electronic tax dossier of the tax agency.

3. The tax agencies send Notices to confirm the receipt of the electronic tax dossiers to e-mail addresses of the taxpayers or T-VAN service providing organizations (in case of using T-VAN service) no later than 15 minutes after the taxpayers or T-VAN service providing organizations complete the sending of the electronic tax dossiers.

Article 9. Settling the problems in the course of the electronic transaction performance in the field of tax

1. In case of having any problem in the course of the electronic transaction performance in the field of tax, the taxpayers, and the T-VAN service providing organizations contact the directly managing tax agencies for instruction, support, and timely settlement.

2. In case the submission of the electronic tax declaration dossier is due but the technical infrastructure system’s outage has not been fixed, the taxpayer makes the tax declaration dossier in paper and submits to the directly managing tax agency.

In case of the fault of the web portal  of the tax agency, the taxpayer will not be fined for the late submission of tax declaration dossier if the taxpayer submits the tax declaration dossier within the period of 3 working days from the deadline of tax declaration dossier submission.

Article 10. Information confidentiality

The exchange of information on electronic transactions in the tax field must be kept in confidentiality under the provisions of law. The organizations, individuals, and agencies involved in systems of information exchange, electronic tax data are responsible for ensuring the safety, security, accuracy, and integrity of electronic data within their tasks; are responsible for coordinating with relevant agencies in the implementation of necessary technical measures to ensure the security and safety of the systems.

Article 11. Archiving the electronic documents

The archive of electronic documents in the field of tax is done chronologically as prescribed by the law for paper documents. In case the time limit for the storage of the electronic documents is expired as prescribed but it has a relation to the integrity of the information of the information system and the electronic documents which are currently in circulation, then these documents are continued to be archived until the electronic document destruction does not affect the other electronic transactions entirely.

Article 12. Rights and obligations of the tax payers

1. To exercise the rights and obligations as stipulated by the Law on Taxation Management, the Law on electronic transactions and other guiding documents.

2. To be responsible for managing digital signatures and ensuring the accuracy of the digital signatures in the electronic tax dossiers; managing names and passwords of the Accounts of electronic tax transactions to ensure the safety, security of data and information in the system.

3. To be responsible for storing and ensuring the integrity of the whole electronic documents in the field of tax as prescribed by the Law on Taxation Management, the Law on electronic transactions and other guiding documents.

Article 13. Obligations and rights of the tax agencies, tax officials

1. To carry out the responsibilities and rights as prescribed by the Law on Taxation Management, the Law on electronic transactions and other guiding documents.

2. To make guidance and support for the tax payers and T-VAN service providing organizations to perform the electronic transactions in the field of tax.

3. To build, manage and operate the system of receiving and processing electronic tax data to ensure the security, safety and continuity. The system downtime for maintenance shall not exceed 2% of the total service providing hours.

4. To provide information to support the state budget revenues collection for banks.

Chapter 2.

PROCEDURES FOR ELECTRONIC TAX REGISTRATION AND DECLARATION

Article 14. Procedures for electronic tax registration

1. The taxpayer makes an online electronic tax registration declaration sheet (including the tax registration declaration sheet for the first time, for supplement, for modification) on the web portal  of the tax agency or by the software and tools that meet the data format standard of the tax agency.

2. After the completion of making the electronic tax registration declaration sheet, the taxpayer sends the electronic tax registration dossier to the tax agency via the web portal  of the tax agency.

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

3. After receiving the electronic tax registration dossier from the taxpayer, the tax agency sends the Notice confirming the submission of the electronic tax dossier to the taxpayer.

Article 15. Procedures for electronic tax declaration registration

1. Registration for use of the electronic tax declaration form:

a) The taxpayer makes a declaration sheet registering for using the form of electronic tax declaration under the form 01/DK-KDT promulgated together with this Circular and sends to the web portal of the tax agency or sends the paper form to the directly managing tax agency.

In case the taxpayer sends paper form, in addition to the declaration Sheet registering for using the form of electronic tax declaration, the taxpayer encloses the digital certificate issued by the public digital signature certification service providing organization (the certified copy).

b) Within 3 working days from the date of receipt of the declaration Sheet for using the form of electronic tax declaration from the taxpayer, the directly managing tax agency notifies the electronic tax declaration registration to the taxpayer via the taxpayer’s email address.

- In case of approval, the tax agency notifies the taxpayer the information on the electronic tax transaction account.

- In case of disapproval, the tax agency notifies the taxpayer of the reason.

2. From the time to be approved by tax agency for using the form of electronic tax declaration until stopping using this form, the taxpayer does not perform the procedures for tax declaration in other forms (except for cases as prescribed in clause 2, Article 9 of this Circular).

3. In case of changing, supplementing information on the digital certificate, address of email, telephone and contact person in the declaration Sheet registering for using the form of electronic tax declaration, within 5 working days from the date of arising modification and supplement, the taxpayer accesses his/her account of electronic tax transaction in order to modify and supplement information.

The tax agency sends the Notice to confirm the modification and supplement of information to the taxpayer’s email address.

4. Registration for suspension of using the electronic tax declaration form:

a) The taxpayer who wishes for stopping using the electronic tax declaration form must perform the suspension registration under the form No. 02/DK-KDT promulgated together with this Circular and sends to the web portal of the tax agency.

b) The tax agency sends notice of confirming the suspension of electronic tax declaration to the taxpayer’s email address; the taxpayer can use the account of electronic tax transaction issued to look up this notice.

c) From the time that the tax agency sends the notice of confirming the suspension of electronic tax declaration, the taxpayer performs tax declaration in other forms as prescribed. In case the taxpayer wishes for re-using the form of electronic tax declaration, it must be done the registration as for the first time.

Article 16. Procedures for electronic tax declaration

1. The taxpayer performs the electronic tax declaration by one of the two ways as follows:

- Online electronic tax declaration on the web portal of the tax agency: the taxpayer logs in the electronic tax transaction account; performs the online tax declaration on the web portal of the tax agency and sends the electronic tax declaration dossier to the tax agency.

- Tax declaration by using software and supporting tools for tax declaration: the taxpayer makes dossier of electronic tax declaration by software and supporting tools meeting data format standard of the tax agency; then the taxpayer can access the account of electronic tax transaction to send the electronic tax declaration dossier to the tax agency.

2. After receiving the electronic tax declaration dossier from the taxpayer, the tax agency sends the Notice of confirming the submission of the electronic tax declaration dossier to the taxpayer.

Chapter 3.

ELECTRONIC TRANSACTION IN PROCEDURES FOR TAX COLLECTION AND PAYMENT

Article 17. Conditions for performing tax collection and payment.

1. The commercial banks that meet the following conditions are entitled to collect tax by electronic mode:

a) Meeting the conditions as prescribed of the law on electronic transactions.

b) Having electronic banking service to ensure the recording and conveyance of complete information on the taxpayer’s tax payment.

2. The taxpayer must meet conditions as prescribed in Article 5 of this Circular and must use the tax code when performing electronic transaction in the procedure for tax payment.

Article 18. Form of electronic tax payment

The taxpayer can choose the following forms to perform the electronic tax payment:

1. Making direct transaction with the bank where the taxpayer opens his/her/its account via channels of electronic transaction (Internet, Mobile, ATM) of the bank in order to perform the procedure for tax payment.

2. Through the web portal of the tax agency

Article 19. Date of electronic tax payment

Date of tax payment is defined as the day the bank accepts the payment and certifies on the documents of electronic tax payment of the taxpayer.

Article 20. Documents of electronic tax payment

Documents of electronic tax payment consist of the following kinds:

1. Money Remittance to state budget in the electronic form under the form stipulated by the Ministry of Finance.

2. List of tax payment document in the electronic form made by the Commercial banks and the State Treasuries.

3. Receipt of payment to the State budget printed from ATM with the following information:

a) The general information on commercial bank that performs the service of the state budget revenue collection via ATM cards: name of commercial bank, name of branch, counter Number.

b) The information on the tax payer: tax code, name of taxpayer, card No., account No., card account No., balance, contents of state budget.

c) The information relating to tax payment transaction: the transaction time (hour, day, month, year) the total amount of money remitted to the state budget; detail of the amount remitted to the state budget for each subsection.

Article 21. Procedures for electronic tax payment.

The General Department of Taxation presides over and coordinates with the State Budget and concerned units to make guidance of order and procedures for electronic tax payment as prescribed in this Circular.

Chapter 4.

VALUE ADDED SERVICE ON ELECTRONIC TRANSACTION IN THE FIELD OF TAX (T-VAN)

Article 22. Criterion for being granted the Certificate of recognition for T-VAN service providing organization

1. Requirements on the entities:

a) Being the enterprises operating in Vietnam have the Certificates of business registration or Certificates of investment or Licenses of investment of the enterprises investing in Vietnam in the field of information technology.

b) Having experience in building the information technology solution and solution of electronic data exchange between the organizations, namely:

- Having at least 03 years operating in the field of information technology.

- Having deployed system and application of the information technology successfully for at least 10 organizations.

- Having deployed the system of electronic data exchange to serve the electronic data exchange among branches of the enterprises or among the organizations.

c) Having digital certificates issued by the public digital signature certification service providing organizations and still effective.

2. Requirements on finance:

a) Having efficient financial capacity to establish the system of technical equipment, organizing and maintaining the operation appropriate with the scale of service providing.

b) Having deposited at a commercial bank operating in Vietnam or having a written guarantee made by a commercial bank operating in Vietnam for an amount of not less than 5 billion VND, or buying insurance to settle risks and compensation items that can occur during the course of service provision and cost payment of receiving and maintaining the enterprise’s data in case the Certificates for recognition of the T-VAN service providing organization are revoked.

c) Head offices, locations for placing equipment must ensure safety in accordance with the types of services provided.

3. Requirements on personnel:

There is a team of the technical staffs that has at least five officials with university degrees specialized in information technology.

4. Requirements on technique

a) Establishing the technical equipment system to ensure the following requirements:

- Ensuring to provide services to the taxpayers and online connect to the web portal of the tax agency 24 hours a day, 7 days a week, including days-off (Saturday, Sunday and holidays, Tet). The system downtime for maintenance is not more than 2% of total service providing hours.

- Being capable of detecting, alerting and blocking illegal accesses, forms of attack on the network environment to ensure the confidentiality, integrity of data exchanged between the parties; taking measures to control transactions with the taxpayers and tax agencies.

- Having processes and implementation of data backup, online data backup, data recovery; maximum time for data recovery is 08 hours from the time of system’s failure.

b) Having solution to store the result of transmission and receiving times between the parties of the transaction; storing electronic documents during the time when the transaction has not been completed with the requirement that the original electronic data message must be stored on the system and online accessed.

c) The electronic transaction log on the system must be stored for at least 10 years from the time of successful transactions. This information can be looked up online in the period of storage as mentioned above.

d) Having contingency plans and backup systems to maintain the operation safely, continuously and having plans for dealing with unusual situations and overcoming the problems.

đ) Meeting standard requirements for data connection stipulated by the General Department of taxation.

Article 23. Procedures registering for T-VAN service provision

1. Dossier of registration for T-VAN service provision.

Dossier of registration for T-VAN service provision is made into 02 sets, each set consists of:

a) An application for T-VAN service provision under the form No. 01/T-VAN promulgated together with this Circular.

b) Certificate of business registration or Certificate of investment or License of investment (copy);

c) Digital certificate issued by the public digital signature certification service providing organization (certified copy).

d) The written certification of the bank deposit or a written Guarantee from a credit institution or insurance contract regarding the compensation for losses that may occur during the process of T-VAN service provision (certified copy).

đ) The project of T-VAN service provision includes the following contents:

- The detailed business plan including scope, subjects for service provision; service quality standards; human resources, the experience of the subject and other necessary information;

- The technical system meeting requirements specified in Clause 4, Article 22 of this Circular;

- Time for service provision.

e) Written commitment to provide long-term service, at least 05 years for the users.

2. Dossier of registration for T-VAN service provision is sent to the General Department of taxation.

3. Verifying and accepting the dossier of registration for T-VAN service provision:

a) Within a period of 20 days from the date receiving the dossier of registration for T-VAN service provision, the General Department of Taxation conducts to review and appraise the dossier. If it is complete, valid and meets the criteria specified in the Article 22 of this Circular, the General Department of taxation will send notice in writing on the approval of the dossier of the organization. In necessary case, the time for review and appraisal is extended but not more than 30 days from the date receiving the dossier.

b) In case the organizations registering for the service of T-VAN provision does not meet the criteria in Article 22 of this Circular, the General Department of taxation shall send a written notice of refusal and stating the reasons therefore.

Article 24 Procedures for connecting information technology system of the organization whose dossier of registration for T-VAN service provision has been accepted with the web portal of the tax agency.

1. Within a period of 10 working days from the date the General Department of Taxation issues a notice of accepting the dossier registering for T-VAN service provision, the organization makes the connection to the web portal of the tax agency.

2. Within 10 working days from the date the organization sent a written notice of the completion of connection; the tax agency organizes the verification and makes minutes on the testing results of the technical infrastructure and recognizing the connection. In case the organization does not meet the requirements of technical infrastructure, the General Department of taxation shall send a written notice of refusal and stating the reasons therefore.

Article 25. Issuing the certificate of recognition for the T-VAN service providing organization

Within a period of 10 working days from the date signing the Minutes on the testing results of the technical infrastructure and recognizing the connection, the General Department of taxation will:

1. Issue the certificate of recognition for the T-VAN service providing organization (form No. 02/T-VAN promulgated together with this Circular).

2. Publicize on the website of the Ministry of Finance, the website of the General Department of taxation for the list of organizations that have been issued the certificate of recognition for the T-VAN service providing organization

Article 26. Procedures for modifying the content and requesting the re-issuance of the certificate of recognition for the T-VAN service providing organization

1. The T-VAN service providing organization must send the dossier for modifying the content of the certificate of recognition for the T-VAN service providing organization to the General Department of Taxation in the following cases:

a) The organization has a need to modify the content of the certificate of recognition for the T-VAN service providing organization;

b) Restructuring the enterprise in accordance with regulation of the law.

2. The dossier requesting for modifying the Certificate of recognition for the T-VAN service providing organization is made into 02 sets. Each set of consists of: An application for modifying the content of the certificate of recognition for the T-VAN service providing organization in which clearly states the reason, content for modification, number of Certificate of recognition for the T-VAN service providing organization that is still valid and relevant documents.

3. Within 15 days from the date of receipt of the dossier for the modification of the Certificate of recognition for the T-VAN service providing organization, the General Department of Taxation will verify the dossier and check the reality (if necessary) and issue the new Certificate of recognition for the T-VAN service providing organization to the organization if it still meets the conditions specified in Article 22 of this Circular. In case the modification does not satisfy the conditions, the General Department of Taxation shall send a written notice stating clearly the reasons therefore.

4. In case the Certificate of recognition for the T-VAN service providing organization is lost, torn, burnt, or destroyed, it shall be re-issued. The procedures, dossier and time limit for the re-issuance is similar to those prescribed in clause …and the clause 3 of this Article.

Article 27. Procedures for temporary suspension of T-VAN service provision

1. Cases of temporary suspension

a) Failing to meet one of the criteria stipulated in the Article 22 of this Circular in the process of service provision.

b) By the decision of the Court or the competent state authority.

2. Procedures for temporary suspension

a) Upon detection that organizations that provides T-VAN service commit the acts of violation as prescribed at the Point a, Clause 1 of this Article, the competent state authority will draw up a record of violation for the organization and transfer the dossier to the General Department of Taxation for reviewing and making a decision to temporarily suspend the T-VAN service provision of the organization under the form No. 03/T-VAN promulgated together with this Circular.

b) Right after receiving the decision on temporary suspension from the General Department of Taxation or the Court or the state competent authority, the organization of T-VAN service provision must:

- Temporarily stop the connection to the web portal of the tax agency.

- Not sign new contracts on providing T-VAN service with the party using the service;

- No later than 01 working day from the decision on temporary suspension, the content of the temporary suspension must be notified on the website of its unit.

- Deal with other issues relating to the operation of T-VAN service provision with the taxpayer and tax agency.

c) No later than 01 working day from the decision on temporary suspension, the General Department of taxation announces the content of the temporary suspension on the website of its unit.

d) Within 3 months from the date of operation suspension, if the T-VAN service providing organization overcomes the violations prescribed in Clause 1 of this Article and submits a written request to the General of Taxation, then this organization will be reviewed, made a decision by the General of Taxation to permit re-operation. In case the T-VAN service providing organization fails to overcome the violations, its Certificate of recognition for the T-VAN service providing organization will be revoked.

đ) During the time the T-VAN organization is temporarily suspended for operation, the taxpayer who is performing electronic tax registration and declaration via T-VAN organization shall be allowed to switch to other form of tax registration and declaration.

Article 28. Procedures for revoking Certificate of recognition for the T-VAN service providing organization

1. Cases of revocation:

a) Forging documents, providing incorrect information in the dossier of registration for T-VAN service provision.

b) Exceeding the time limit of 12 months from the date issued the Certificate of recognition for the T-VAN service providing organization but any activity of T-VAN service provision is not be implemented.

c) Performing the seriously prohibited acts as stipulated in the Article 9 of the Electronic Transaction Law

d) Exceeding the prescribed time limit but the cause of the temporary suspension is not overcome.

đ) Voluntarily requesting for stopping providing the T-VAN service.

e) Being dissolved as prescribed at Points a, b, c, clause 1, Article 157 of the Enterprises Law dated November 29, 2005

g) Being revoked the Certificate of business registration or Certificate of investment, License of investment; being declared bankruptcy by the decision of the Court.

2. Procedures for revoking the Certificate of T-VAN service provision

2.1. Cases of revocation as prescribed at points a, b, c, d clause 1 of this Article:

a) Upon detection that organizations providing T-VAN service commit the acts of violation, the General Department of Taxation will draw up a record of violation and review and make a decision to temporarily suspend the activities of the organizations under the form 03/T-VAN promulgated together with this Circular.

b) Right after there is a decision on temporarily suspending the activity of T-VAN service provision, the organization must:

- Stop the connection to the electronic data processing system of the General Department of taxation;

- Not sign new contract for the supply of T-VAN service with the taxpayer;

- No later than 01 working day since there is a decision on temporary suspension, announce the content of the temporary suspension on the website of its unit.

- Within a period of 15 days from the date of the decision on the temporary suspension of operation, report in writing to the General Department of Taxation on the solution for settling problems concerning contract liquidation with the taxpayers, plan for data processing.

- Settle down the other problems relating to the operation of T-VAN service provision with the taxpayers and tax agencies as required by the tax agency;

- Within 30 days from the date of the decision on the temporary suspension of operation, complete the liquidation of contracts signed with the taxpayers on T-VAN service provision;

c) Within 05 working days since the T-VAN service providing organization has completed the contract liquidation and settled down the related problems, the General Department of Taxation makes a decision on revoking the Certificate of recognition for T-VAN service providing organization for the organizations under the form No. 04/T-VAN promulgated together with this Circular.

2.2. Cases of revocation prescribed at point đ, clause 1 of this Article:

a) The T-VAN service providing organization sends dossier requesting for revocation to the General Department of Taxation. The dossier includes:

- Written request for revocation of the Certificate of recognition for T-VAN service providing organization, which has the following content: Number of the Certificate of recognition for T-VAN service providing organization; reason for revocation proposal; suggestion on the content and time for contract liquidation settlement with the taxpayers, other relevant liquidation problems

- Report on the activities of the organization since the time of commencing operation till the time of proposing to stop T-VAN service provision and revoking the Certificate of recognition for T-VAN service providing organization;

b) The General Department of Taxation checks the dossier, if it is complete, then settle upon procedure as defined at point c, clause 2.2 of this Article. If the dossier is incomplete, the T-VAN service providing organization must be notified within 03 working days from the date receiving the dossier.

c) Checking and revoking the Certificate of recognition for T-VAN service providing organization

- Checking and verifying the process of business and operation of the organization relating to the suspension of T-VAN service provision;

- Making a decision on temporary suspension of T-VAN service provision (form No. 03/T-VAN promulgated together with this Circular) and requiring the organization to execute the contents specified at point b, clause 2.1 of this Article.

- Within 05 working days since the time the T-VAN service providing organization completes the contract liquidation and settlement of relevant problems, the General Department of Taxation makes a decision on revoking the Certificate of recognition for T-VAN service providing organization for the organizations under the form 04/T-VAN promulgated together with this Circular.

2.3. Cases of revocation as prescribed at the point e, clause 1 of this Article:

a) Within 07 days from the date of having decision on dissolution, the T-VAN service providing organization must send the decision on dissolution to the General Department of Taxation.

b) After receiving the decision on dissolution from the organization, the General Department of Taxation will:

- Require the T-VAN service providing organization to settle the problems concerning contract liquidation with the taxpayers, plan for data processing (if not having been made before dissolution). 

- Make a decision on revoking the Certificate of recognition for T-VAN service providing organization (form 04/T-VAN promulgated together with this Circular) after the organization has finished the contents as required.

2.4. Cases of revocation as prescribed at point g, clause 1 of this Article:

a) During the process the state competent authority conducts the procedures to revoke the Certificate of business registration or Certificate of investment or License of investment, implement the bankruptcy procedures, the T-VAN service providing organization is responsible for settling the problems concerning contract liquidation with the taxpayers, plan for data processing.

b) In case the T-VAN service providing organization does not carry out its responsibility stated at the point a, clause 2.4 of this Article, after being revoked the Certificate of business registration or Certificate of investment or License of investment by the competent authority or being declared bankrupt by a Court’s decision; the legal representative, the members for the limited liability companies, the company owners for one member limited liability companies, members of the Board of Management for the joint stock companies, the partnership members for partnership companies are jointly liable to execute the obligations stated at point a, clause 2.4 of this Article.

c) The General Department of Taxation makes a decision on revoking the Certificate of recognition for T-VAN service providing organization for the organizations under the form 04/T-VAN promulgated together with this Circular within five working days from the date receiving the decision from the competent authority concerning the revocation of the Certificate of business registration or Certificate of investment or License of investment, declaration of organization bankrupt.

2.5. Announcing the decision on revocation of T-VAN service providing certificate

Within 05 working days from the date of making decision on revoking the Certificate of recognition for T-VAN service providing organization for the organization, the General Department of Taxation is responsible for announcing this decision at the head office of the General Department of Taxation and on its website.

Article 29. Relation between the T-VAN services providing organization with the taxpayers

The relation between the T-VAN services providing organization with the taxpayers is determined on the basis of contracts of the T-VAN service provision.

1. Rights and obligations of the T-VAN service providing organizations

a) Rights of the T-VAN service providing organizations

- Signing written contract with the taxpayers on the provision and use of T-VAN service, in which the responsibilities of the parties concerning the contents of electronic documents must be clearly specified.

- Being entitled to refuse to provide T-VAN service to individuals and organizations that do not meet conditions to participate in the transaction or violate the contracts.

- Being entitled to collect fees of T-VAN service usage from the taxpayers to ensure the operational maintenance as agreed in the contract between the two parties.

b) Obligations of T-VAN service providing organizations

- The T-VAN service providing organizations publicly announce the mode of operation, service quality on the Website introducing the service of the organizations.

- Providing transmission and receiving service and perfecting the form of electronic document presentation to serve the exchange of information between the taxpayers with the tax agencies.

- Performing the sending and receiving on schedule, in the integrity of electronic document as agreed with the parties participating in the transaction.

- Storing the result of transmission and receiving; storing electronic documents in the time of incomplete transaction.

- Ensuring the connection, security, integrity of information and providing other utilities for the parties participating in the exchange of electronic documents.

- 10 days prior to the downtime of the system for maintenance, notifying the taxpayers and tax agencies and also letting them the handling measures to guarantee their interests.

2. Rights and obligations of the taxpayers

a) Rights of the taxpayers

- Selecting the T-VAN service providing organization for signing the T-VAN service providing contract

- Being ensured the confidentiality on the data of electronic transaction information by the T-VAN service providing organization in the field of tax, unless otherwise agreed

b) Obligations of the taxpayers

- - Strictly complying with the Articles that are signed in the contracts with the T-VAN service providing organizations;

- Creating favourable conditions for the T-VAN service providing organizations to carry out the measures to ensure the safety and security for system;

- Taking responsibility before law for its dossiers of electronic tax

Article 30. Relation between the T-VAN service providing organizations with the tax agencies

The T-VAN service providing organizations are the subjects that undergo the management of the tax agencies in the activity of T-VAN service provision.

1. Rights and obligations of the T-VAN service providing organizations

a) Rights of the T-VAN service providing organizations

- Being entitled to connect to the web portals of the tax agencies to provide for the value added service in the field of tax.

-Being supported by the tax agencies on the tax professional skill to carry out the transmitting and receiving transaction between the taxpayers with the tax agencies.

Being entitled to coordinate with the tax agency to carry out the training for the taxpayers for performing the T-VAN service provision.

Being supported by the tax agencies to settle down the problems arising in the course of performing the T-VAN service provision.

- Being supplied by the tax agencies with standard forms and formats to perform the T-VAN service providing activity.

b) Obligations of the T-VAN service providing organizations

- The T-VAN service providing organizations are entitled to provide the T-VAN service for the taxpayers only from the date of being issued the Certificates of recognition for T-VAN service providing organizations.

- Providing complete information and data for the competent authority as required in accordance with regulations of the law.

- Complying with the current regulations of the law concerning telecommunications, internet and technical and professional regulations promulgated by the competent authorities.

- Being responsible for setting up the channels connected to the web portals of the tax agencies to ensure the continuity, security, and safety. In case there is any problem in the course of performing the value added service on the electronic transaction in the field of tax, proactively settle it down and notify the tax agencies in order to coordinate in case of having problems related to the web portals of the tax agencies.

- Performing the report regulations on the T-VAN service providing activity with the General Department of Taxation.

2. Responsibilities of the tax agencies

a) Establishing, maintaining, and ensuring the connection to web portals of the tax agencies with the T-VAN providing organizations.

b) Inspecting the activities of the T-VAN service providing organizations to ensure the quality of the service and operation as prescribed.

Chapter 5.

PERFORMING THE ELECTRONIC TRANSACTIONS IN THE FIELD OF TAX VIA T-VAN SERVICE PROVIDING ORGANIZATIONS

Article 31. Thủ tục đăng ký sử dụng dịch vụ T-VAN

Procedures for registration for T-VAN service use

1. The taxpayers are entitled to use T-VAN service in registration and declaration of electronic tax.

2. The taxpayers make the declaration sheets registering for T-VAN service use under the form No. 01/DK-T-VAN promulgated with this Circular and send it to the web portals of the tax agencies via the T-VAN service providing organizations.

3. Within 03 working days from the date receiving the declaration sheet registering for T-VAN service use, the tax agency will send notice to the T-VAN service providing organization. In case of disapproval, the tax agency will notify the reason to the T-VAN service providing organization.

4. Since having been approved by tax agency for use of T-VAN service until the service use is terminated, the taxpayer sends and receives electronic documents via the T-VAN service providing organization and does not carry out the procedures for tax registration and declaration in other forms (except for the cases stipulated at the point đ, clause 2, Article 27 of this Circular.)

5. The electronic documents of the taxpayer sent via the T-VAN service providing organization must enclosed the digital signature of the taxpayer and the T-VAN service providing organization.

Article 32. Modification and supplement of the information in the declaration sheet of registration for T-VAN service use

1. In case of modification and supplement of information in the declaration Sheet of registration for T-VAN service use, the taxpayer will declare the information required to be modified and supplemented under the form 02/DK-T-VAN promulgated with this Circular and send it to the web portal of the tax agency via the T-VAN service providing organization.

2. In case of modifying the T-VAN service providing organization, the taxpayer must conduct the procedures for suspension registration as prescribed in the Article 33 and conduct the procedures of re-registration as prescribed in the Article 33 of this Circular.

Article 33. Registration for suspension of T-VAN service use

1. In case suspending the T-VAN service use for the procedures of tax registration and declaration, the taxpayer performs the registration under the form No. 03/DK-T-VAN promulgated with this Circular and sends it to the web portal of the tax agency via the T-VAN service providing organization.

2. The tax agency will send notice to confirm the suspension of T-VAN service use to the taxpayer via the T-VAN service providing organization.

3. From the time of registering the suspension of the T-VAN service use for the procedures of tax registration and declaration, the taxpayer will conduct the procedures of tax registration and declaration in other forms.

Chapter 6.

ORGANIZATION FOR IMPLEMENTATION

Article 34. Effect

This circular takes effect since January 01, 2011.

Article 35. Implementation

1. The regulations on tax administration that are not guided in this Circulation are executed as prescribed by the Law on Taxation Managementand the guiding documents for implementation.

2. The General Department of Taxation, the State Treasury and concerned organizations and individuals are responsible for the implementation of this Circular.

3. During the course of implementation, if there is any problem and difficulty, promptly report to the Ministry of Finance for study and settlement.