Circular No. 110/2015/tt-Btc: Guide To Electronic Transactions In The Tax Field

Original Language Title: Thông tư 110/2015/TT-BTC: Hướng dẫn giao dịch điện tử trong lĩnh vực thuế

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FINANCE MINISTRY
Number: 110 /2015/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, July 28, 2015

IT ' S SMART

Electronic transaction guidance in the field of revenue What?

_________________

The Electronic Exchange Law Base November 29, 2005;

Information Technology Base on June 29, 2006;

Tax Management Base on November 29, 2006; revised law, additional provisions of the Tax Management Law on November 20, 2012; Law No. 71 /2014/QH13 The amendment, added some of the provisions of the 26/11/2014 tax law and guided texts;

Base of Protocol 27 /2007/NĐ-CP 23/02/2007 of the Government Regulations on Electronic Exchange in Financial Operations;

Base of Protocol 26 /2007/NĐ-CP February 15, 2007 of the Government rules out the implementation of the Electronic Exchange Act on digital signatures and digital signature certificate services; the digital decree. 106 /2011/NĐ-CP the date 23/11/2011 of the Government of the amendment, the addition of a number of quantitative provisions 26 /2007/NĐ-CP of the Government of 15/02/2007; Protocol No. 170 /2013/NĐ-CP November 13, 2013 of the Government amended, adds some of the provisions of the Digital Protocol 26 /2007/NĐ-CP February 15, 2007 by the Government and Decree No. 106 /2011/NĐ-CP November 23, 2011 of the Government;

Base of Protocol 215 /2013/ND-CP 23rd / 12 / 2013 of the Government that regulates the function, duties, powers, and organizational structure of the Ministry of Finance;

On the recommendation of the Attorney General of the IRS.

The Minister of Finance issued an electronic transaction guide in the tax sector as follows:

Chapter I

GENERAL REGULATION

Number one. Adjustment range

1. This message is about:

a) Execute the chartered administrative procedures under the regulation of the Tax Management by the means of an electronic transaction including: tax registration, tax returns, tax returns, completion and reception of records, other text of the taxpayer sent to the facility. You know, tax on electronic methods.

b) Provide services that support the taxpayer by the electronic method including: lookup the taxpayer's information, send the agency's announcements to the taxpayer.

c) The choice of choice, procedure, procedures agreement with the organization provides increased value for electronic transactions in the tax sector; the implementation of electronic transactions in the tax sector through the organization provides value-added services on electrical transactions. It ' s in the tax sector.

2. This information does not regulate the implementation of the tax return on taxes on the goods in the export, importing it at the Customs agency.

What? 2. Subject applies

1. The taxpayer by regulation at Article 2 Tax Management Law 78 /2006/QH11 November 29, 2006.

2. The organization provides value-added service on electronic transactions in the tax sector.

The IRS, IRS, IRS.

4. Agency, organization, individuals are involved in the taxpayer ' s delivery of the transaction with the tax authority by electronic method.

What? 3. Explain words

1. Electronic transactions in the tax sector is the implementation of the chartered administrative procedures under the provisions of the Administrative Management Laws, which provides services that support the taxpayer by the prescribed electronic method at paragraph 1, Article 1 This is.

2. Electronic evidence in the tax sector is information created, sent, received and stored by electronic means of carrying out tax registration procedures, tax returns, tax returns, tax refund, and investigation of the taxpayer's information, the agency's announcement for the taxpayer. Electronic evidence has legal validity as evidence from paper.

3. Electronic transaction code is a sequence of characters that are created in a unified principle to record the evidence from electrons in the tax field on the Electronic Information Portal of the General Directorate of the General Electric. in the tax sector, which is unified by the General Directorate of Taxation on a nationwide scale.

4. Electronic tax transaction account is the name and password issued to the taxpayer in order to log in to the Directorate of the General Directorate of Electronic Information when carrying out electronic transactions in the tax sector and investigating the records, testimonies, received/sent between the tax authority and the taxpayer through the Port Authority. The IRS's electronic information.

5. Electronic transaction authentication code is the disposable password used when the taxpayer is personal (the case has not yet been given the digital ID) execution of the electronic transaction. This password was sent from the Electronic Information Portal of the General Directorate through "message" to the number of phone calls or email addresses of the taxpayer who registered with the tax authority.

6. Value-added service on electronic transactions in the tax sector (later known as T-VAN service) is the transmission, receiving, storage, rehabilitation of electronic data on taxes between taxpayers and tax authorities to make transactions using electronic methods.

7. T-VAN service provider. : is the organization operating in the field of information technology that is agreed upon by the General Tax Directorate to provide value-added services on electronic transactions in the tax sector.

8. Bank including commercial banks, a bank of 100% foreign capital, foreign bank branch and other credit organizations established and operates under the Law of Credit organizations.

9. The Electronic Information Administration portal: is a centralized access point, integrating the information under regulation at paragraph 1, Article 1 This is by means of electronic trading with the tax authority on the Web platform.

What? 4. Electronic transaction principles in the tax sector

1. The implementation of electronic transactions in the tax sector must follow the principle of clarity, fair, honest, safe, effective and consistent with the regulation of the Electronic Exchange Act.

2. Users who have made an electronic tax return must perform other transactions with the tax authority under the prescribed range at paragraph 1, Article 1 This is equal to the electronic method, except for the specified case at Article 9 of this.

3. The taxpayer, the tax authority, the organizations, other individuals who are involved have completed the implementation of the electronic transaction in the area of taxation by regulation at this Smart do not have to implement other methods of trading and are recognized as completed. The tax procedure corresponds to the provisions of the Tax Management Act.

4. Every message of the tax agency from the Tax General 's Electronic Information Portal is sent to the email address or telephone number of the taxpayer who has registered with the tax authority, at the same time being stored on the Attorney General' s Electronic Information Portal. The taxpayer may be able to save the notice via an electronic tax transaction or electronic transaction code by the Tax Portal of the General Tax Service to the taxpayer.

What? 5. The execution of electronic transactions in the tax sector

Taxpayers who perform electronic transactions in the tax sector must ensure the following conditions:

1. There is a number of insignations that are in effect due to the organization providing either a public or a competent state agency, state agency, or state agency, which has the authority to recognize, except for some of the following cases:

a) The taxpayer is the individual that is used to code the electronic transaction authentication code in the event that has not been given a digital certificate.

b) The taxpayer makes tax registration and the level of tax code by regulation at Article 19 of this Information.

c) The taxpayer when performing an electronic tax procedure by dealing with the bank through electronic payment forms (Internet, Mobile, ATM, POS and other forms of electronic payment) that the bank has other regulation.

2. There is the ability to access and use the Internet; there is an email address, which has a mobile phone number (for individuals who have not yet been given a digital ID) registered to trade with the tax authority (except where the taxpayer does the tax return procedure). In the form of an electronic tax filing with a bank in which the bank has other regulations.

3. The taxpayer is registered as many of the number certificates for one or more tax administrative procedures; registering multiple bank accounts for execution of electronic taxes; registration of a number of mobile phones to receive an electronic transaction authentication code via "text message"; registration. an official email address to receive all the announcements in the process of making electronic transactions with the tax authority. In addition, with each tax administrative procedure the taxpayer is registered to add an email address.

What? 6. Use the digital signature and the electronic transaction authentication code

1. The taxpayer making an electronic transaction in the tax sector with the tax authority must use the signature number signed by the organization providing the service of a public number of public or state authority, the state agency, or the state authority. It's the authority to recognize.

Taxpayers who sign a tax procedure as a tax dealer, the tax dealer uses the tax agent's numerical certificate to sign on certificates from the taxpayer ' s email when dealing with the tax authority by electronic method.

Taxpayers are individuals who perform electronic transactions in the tax sector with a tax authority but have not yet been given a digital ID, which is used to code electronic transactions by the system of the tax authority or the system of organs involved in the transaction. Electrical fluid.

2. The tax authority, the organization that provides T-VAN services, the bank when carrying out the prescribed electronic transaction at this Smart must use the signature number signed by the organization that provides a public number of public signature or agency-based signature service. You have jurisdiction, the state agency has the authority to recognize.

3. The use of the digital signature and the code of validation of the electronic transaction above is collectively known as the electronic character.

What? 7. Electronics

1.

a) Electronic tax records: tax registration records, tax records, completed cases, and records, other reports on taxes in the form of e-laws regulated at the Tax Management Law and the Tax Management Act guidelines.

b) Profiling of electronic taxes: payment of money or proof of money into the state budget as defined by the Ministry of Finance in electronic form, except for the case of tax filing over the bank's electronic tax filing.

c) The other text, the other announcement of the tax authority, the inbox is in the electronic form.

The prescribed electronic evidence at this paragraph must be signed by a prescribed electronic at Article 6 of this.

2. The case of electronic tax records with the accompanying documents in the form of evidence from the paper must be converted to an electronic form by regulation at the Electronic Exchange Law and sent to the Electronic Information Portal of the General Tax Directorate.

3. The prescribed electron certificate at this message is as valuable as records, testimonies, notifications and paper texts. When it is necessary to transfer the evidence from electronic to paper to the prescribed paper at the Electronic Exchange Law and be made through the Tax General ' s Electronic Information Portal, unless the electronic tax filing is done under the regulation associated with the procurement. State budget.

4. The case of the agencies, the organization that connected information with the tax authority, must use electronic evidence in the process of making transactions with the tax authority; use of evidence from the electronic authority provided by the tax authority to address the administrative procedures for the tax. Taxpayers, not being asked by the taxpayer to file a certificate from the paper.

What? 8. Time filing an electronic tax filing, electronic tax filing

1. The taxpayer is made electronic transactions in the 24-hour tax sector during the day and seven days of the week, including holidays, holidays and New Year ' s Day.

2. The time of filing an electronic tax filing is the time to be written on the confirmation notice of the filing of an electronic tax filing (by a sample number 01 /TB-TĐT issued to this article) of the tax authority or organization providing the T-VAN service (case using T-VAN service). The announcement of the filing of electronic tax records is the base for the tax authority to charge tax records under the provisions of the Tax Management Law and the treatment of slow behavior, not filing a taxpayer ' s tax records.

The tax agency or organization providing the T-VAN service sent the confirmation notification of an electronic tax filing or the reason not to receive an electronic tax filing to the taxpayer via the Office of the Tax General ' s Electronic Information Portal 15 minutes after receiving an electronic tax record. of the taxpayer.

3. The electronic tax day is the date of the taxpayer or the applicant who proceeds to trade extracts from his account at the bank to pay taxes and is served by the bank or the bank serving the applicant instead of the filing of the taxpayer transaction. It worked.

The tax authority or organization that provides the T-VAN service sends an email confirmation notification (according to a sample number 05 /TB-TT issued by this information) to the person who pays the tax rate of 15 minutes after receiving a notice from the bank confirming a successful tax return. or the reason for an electronic tax filing failed, except for the case of an electronic tax on the bank's electronic payment form.

4. The time-based tax agency filing an electronic tax filing on notice sent through the Electronic Information Portal of the Internal Revenue Directorate or of the organization providing a T-VAN service to set the administrative violation of the administrative violation of the slow behavior of the applicant ' s tax records. the tax (for the case of a prescribed border) and sent to the taxpayer through the Tax Information Portal of the General Tax Directorate. The case in the time of the 3 (three) days of work, the taxpayer has no response, the tax authority implementing the issue of the decision to punish the prescribed violation by regulation.

The case of taxpayers who did not file a tax return, the tax base tax agency that received electronic tax filing and the notice of the tax filing was sent to the taxpayer via the Tax Portal of the Directorate of Taxation to compile the sentence. The administrative violation of the conduct of the taxpayer does not file a taxpayer ' s tax return, sent to the taxpayer via the Directorate of Taxation of Taxation, at the same time, to send over the postal route to perform the procedure for the execution of the administrative violation. file tax records by regulation.

5. Base at the time of the confirmation of an electronic tax filing on a notice sent to the Attorney General's Electronic Information Portal or confirmation that filed the bank's tax on the Certificate of Electronic Tax, the tax authority realized the money was slow to submit as prescribed.

What? 9. Handled the incident in the execution of electronic transactions in the tax sector

1. The case of an incident in the process of making electronic transactions in the tax sector due to the taxpayer ' s technical infrastructure failure, the taxpayer must rectify the incident itself. The unrecoverable case is connected to the direct management tax authority to be guided, supported in time.

In case of the filing of the filing, the tax filing that the taxpayer ' s technical infrastructure has not yet overcome the incident, the taxpayer makes transactions with the tax authority by means of filing a direct sheet of paper directly at the tax authority or via postal office. It's a direct tax in the bank. Direct management tax authority is responsible for supporting, instructs the taxpayer to continue making electronic transactions in the following hours.

2.Cases due to the organization ' s technical infrastructure failure to provide the T-VAN service, the bank serving the taxpayer the organization provides the T-VAN service, the bank serving the taxpayer responsible for informing the taxpayer known, in coordination with the company. Total Tax Service to be supported in time. The organization provides the T-VAN service, the bank serving the taxpayer to be responsible for tax records, the tax filing of the taxpayer sent to the tax authority not on time (in case the taxpayer pays the correct deadline) and the tax return. The fastest recuperation of the incident, which measures the taxpayer to send tax records, the tax return to the tax authority in the shortest time.

3.Cases of the blame by the Tax General ' s Electronic Information Portal on the last day of the tax filing deadline, paying taxes the Tax Directorate is responsible for the notice (according to the 02 /TB-TT issued by this Information) on the Electronic Information Page. (www.gdt.gov.vn) and the Electronic Information Portal of the General Tax Directorate for the taxpayer to know about the incident of the technical infrastructure system, the time the system continues to operate.

Taxpayers filing tax records, certificates from electronic taxes on the next day after the Tax Directorate ' s electronic information portal continued to operate, taxpayers who are not subject to administrative violations of the slow behavior of electronic tax records, exempt from the IRS. The slow money submitted for a restricted filing is within the period of time the system has the breakdown of the General Tax Directorate's announcement. The slow-waive of the tax management system implemented by the General Tax Administration.

What? 10. Information Security

The dispatch, transmission, receiving, exchange of information about electronic transactions in the tax sector must be classified under the Information Technology Act, Electronic Exchange Law and other provisions of the law. Organizations, individuals, agencies involved in the exchange of information exchange systems, electronic data on taxes are responsible for ensuring the safety, security, accuracy and integrity of electronic data, using electronic data within its mission range; there is responsibility to ensure that it is possible. coordination with the agencies, organizations, individuals who are involved in implementing the necessary technical measures to ensure the security, safety of the system.

What? 11. Save the evidence from electronics

The storage of electronic evidence in the tax sector is carried out under the statute of limitations as for the certificate of paper. The case of evidence from electronic times expired according to regulation but is related to the integrity of the information of the system and the evidence from electronic circulation, which continues to be stored, until the cancellation of the evidence from the electron is completely unaffected. Other electronic transactions have been destroyed.

What? 12. Rights and obligations of the taxpayer

1. Make provisions and obligations under regulation at the Tax Management Law, Electronic Exchange Law, and manual text.

2. Be instructed, assist in the execution of electronic transactions in the tax sector.

3. Attend to see, print full evidence from electronic taxpayers who have sent to the Electronic Information Portal of the General Taxation by the provisions of the Tax Management Law, Electronic Exchange Law, and manual documents.

4. Be recognized to complete tax procedures under the provisions of the Tax Management Law and use electronic evidence in transactions with the tax authority and agencies, the relevant organization.

5. Used an electronic tax transaction account issued by the tax authority to carry out tax administrative procedures by electronic means, except for the case of paying taxes through other forms of bank tax filing.

6. There is a responsibility to prepare, build, manage the operation of its technical infrastructure in service of electronic transactions with a favorable and regulatory tax authority.

7. There is a responsibility to provide, updating the electronic transaction registration information in a timely, accurate and managerless manner, using its electronic tax transaction account with the tax authority that guarantees safety, security, purpose.

8. There is a responsibility to manage the digital certificate and ensure the accuracy of the signature number on its electronic evidence.

9. Having the responsibility to follow, update, respond to information related to the electronic transaction with the tax authority and execute on the guidelines, the tax agency 's announcement sent to the taxpayer' s email address and on the Port Authority ' s Electronic Information Portal. The IRS.

What? 13. The responsibility and powers of the tax authority, tax justice

1. Practice accountability and permissions prescribed at the Tax Management Law, Electronic Exchange Law, Guided Texts and the Regulations at this Smart.

2. Guide, support for the taxpayer, the organization providing T-VAN services, banks and related organizations that carry out electronic transactions in the tax sector.

3. Build, manage, operate the reception system and handle electronic tax data that ensures security, safety, security and continuity. The system stop time for maintenance is not more than 2% of the total hours of service offering and only do outside of work hours. The case of stopping the system for maintenance must be notified on the Electronic Information Page (www.gdt.gov.vn) and the Tax Portal of the General Tax Directorate.

4. Provide information on the taxpayer ' s registration of change, addition, cessation of electronic transactions in the tax sector, the delivery of state budget collection information to banks to make an electronic tax filing.

5. Building the information connection system, which provides information on the amount of taxpayer money that has submitted the state budget to the agencies, organizations, individuals with electronic stakeholders to carry out administrative procedures for the prescribed taxpayer.

6. Update the registration of the taxpayer ' s electronic tax transactions in a timely, full, accurate manner.

7. Send feedback to the taxpayer according to the registered taxpayer information that performs an electronic transaction with the tax authority.

8. The file of evidence from the taxpayer 's electronics has been saved in the tax agency' s database the tax authority, the tax industry must carry out the exploitation, use of the data on the system, not required by the taxpayer to provide tax records, evidence from Pay taxes on paper.

Number 14. The responsibility of the agencies, units in the management, supports the taxpayer to carry out electronic transactions in the tax sector.

1. State Treasury

a) Coordinate with the tax authority, the bank in the transmission, receiving, validation of electronic tax filing, the tax refund of the taxpayer.

b) Provided full account of the account of the budget collection of the Open State Treasury at the banks in the electronic method for the tax authority.

c) Processing, control of data on electronic taxes, tax returns with banks and tax authorities.

2. Banks

a) In coordination with the tax authority, the State Treasury in the implementation of an electronic tax, the tax refund for the taxpayer.

b) Coordinate with the tax authority, the State Treasury to carry out processing, data control of electronic taxes, e-tax refund.

c) Transaction, receive the account information of the taxpayer ' s registration of electronic taxes, the information from the electronic tax filing with the tax authority in a timely, full, accurate manner.

d) Support the taxpayer during the execution of an electronic tax filing.

3. The agencies, other units are related.

a) Coordinate with the tax authority in the reception, settlement, management, support of the taxpayer to implement the transaction with the tax authority by electronic method.

b) Coordinate with the tax authority in connection, exchange, transmission, receiving information about electronic evidence to perform administrative procedures for the prescribed taxpayer.

c) Use of electronic evidence provided by the tax authority to address administrative procedures for the taxpayer, which is not required to be required by the taxpayer to submit evidence from the paper.

Chapter II

TRADING WITH THE TAX AUTHORITY BY ELECTRONIC METHOD

Item 1

REGISTER TRANSACTION WITH TAX AUTHORITY BY ELECTRONIC MEANS

What? 15. Registration for dealing with the tax authority by electronic method

1. The taxpayer accusers access to the Office of the Tax Directorate of the Tax Directorate to implement the transaction with the tax authority by electronic method (according to the denominated 1 /DK-TT issued by this message), the electronic sign and sent to the President's Electronic Information Portal. The IRS.

After receiving a transaction registration record by the taxpayer ' s electronic method, the Electronic Information Portal of the General Directorate of the General notified (in accordance with the number 3 /TB-TT issued with this Information) on the acceptance or not accepting of the transaction registration. The tax rate for the taxpayer via the Port Authority's Electronic Information Portal is 15 minutes after receiving the registration of the transaction by the taxpayer's electronic method.

In the case of acceptance, the Electronic Information Portal of the Directorate General of Taxation sent information about the electronic tax transaction account to the taxpayer. The taxpayer is responsible for changing the password of the electronic tax transaction with the tax authority that has been issued for the first time and changes the password at least 06 (six) months once to ensure safety, security.

The case does not accept, the base taxpayer does not accept the tax authority's registration of the tax authority to complete the registration information or contact the management tax authority to be instructed, supported.

Each taxpayer is granted an electronic tax transaction account to fully perform electronic transactions with the tax authority under regulation at paragraph 1, Article 1 This is, minus the regulation at 2This.

2. For the registration of an electronic tax filing procedure, the taxpayer after completing the implementation of an electronic transaction registration with the prescribed tax authority at paragraph 1 This must carry out the registration with the bank where the bank is open according to the bank's regulations.

The bank where the taxpayer opens an account of the message (according to the .04 /TB-TT issued by this Information) about accepting or not accepting registration of an electronic tax filing to the taxpayer via the Tax Information Portal of the Tax Directorate in the deadline. At least 3 (three) of working days since the date of receiving the taxpayer's registration.

The case does not accept, the base taxpayer does not accept the bank's electronic taxes to complete the registration information or contact the management tax authority, the bank where the account is open to be guided, supported.

3. For the individual who performs an electronic transaction with the tax authority by the code of an electronic transaction under the regulation at paragraph 1, this Article 6s, the implementation of the transaction registration with the tax authority by the electronic method is as follows:

) The individual case that develops tax breaks, filed a tax on every single birth, does not have to execute an electronic transaction registration procedure with the tax authority under the provisions of this one Article.

b) The individual case develops a tax declaration, filing a recurring tax on access to the Attorney General Tax Portal, registration of electronic transactions with the tax authority under regulation at paragraph 1, paragraph 2 This to be granted a transaction account. Electronic tax.

What? 16. Register for change, the addition of electronic transaction information

1. The taxpayer accusers access to the General Directorate ' s Electronic Information Portal to update the change, adds email registration information to the tax authority (according to the number 2 /DK-TT issued with this message), the electronic sign and sent to the Electronic Information Portal. The IRS.

After receiving the change information, the addition of the taxpayer, the Electronic Information Portal of the Directorate General of Taxation sent notice (in accordance with the .03 /TB-TT issued by this message) on the acceptance or not accepting of the change registration information, supplematting. The taxpayer's electronic information portal.

2. For the change information, the addition of a bank account to file an electronic tax then the taxpayer does register with the bank where the taxpayer is open to an account in accordance with the regulation at paragraph 2, Article 15 of this.

What? 17. Procedal registration stopped trading with the tax authority by electronic method.

1. The case of the taxpayer to stop trading with the tax authority by electronic method, the taxpayer makes access to the Attorney General ' s Electronic Information Portal to declare (under the order 03 /DK-TT issued with this message), the electronic sign and the deposit. to the Electronic Information Portal of the General Tax Directorate.

After receiving the registration of the taxpayer ' s transaction, the tax authority checks, which defines the taxpayer eligible to stop dealing with the tax authority by electronic method, sending notifications (according to the model 03 /TB-TT issued with this Notice) on the payment. accept or do not accept the registration of a cease-transaction for the taxpayer via the Tax Information Portal of the General Tax Directorate.

2. The case of the taxpayer termination of operation, suspended operation or the notification of the tax authority on the neglect of the business address, the Electronic Information Portal of the General Directorate of Taxation stopped the implementation of tax administrative procedures by electronic method, agreed to simultaneously send notifications (in accordance with the .03 /TB-TT issued by this message) on the cessation of electronic transactions of taxpayers with the tax authority to the taxpayer via the Directorate of Taxation of Taxation, since the time of the recovery of the registration certificate. enterprise, the Tax Registration Certificate, which informs the taxpayer to suspend the operation, informing the taxpayer to drop the business address.

3. Since the time of the shutdown of electronic transactions in the tax sector, taxpayers are not made of electronic tax administrative procedures prescribed at paragraph 1, Article 1 This is but still being investigated the information of earlier electronic transactions. on the Electronic Information Portal of the General Tax Directorate using an account or an electronic tax transaction code that has been issued until the tax authority announces that account expires.

The taxpayer ' s case continues to trade with the tax authority by electronic method (except for the specified case in paragraph 2 This), the procedure for registration procedures such as the first registration stipulated in Article 15 of this.

Item 2

ELECTRONIC TRANSACTIONS IN TAX REGISTRATION

What? 18. Electronic tax registration

1. Electronic tax registration includes the provision of a tax reception which receives the filing and returns the tax register of the taxpayer under the provisions of the Tax Management Act by electronic method (except for the established business case, operating under the Law of Revenue Act). I'm sorry

Taxpayers who make an electronic tax register must be approved by the tax authority to accept the registration of an electronic tax transaction in accordance with Article 15 or Article 32 of this, except for the tax registration case and the prescribed tax code at Article 19. Hey.

2. File, sequence, procedure on electronic tax registration carried out in accordance with current regulations on tax registration.

What? 19. Tax registration and tax code level

1. The taxpayer (excluding the established business case, operating under the provisions of the Enterprise Law) performs the tax registration procedure and the tax code level with the tax authority over the Electronic Information Portal of the General Tax Directorate.

2. The taxpayer makes access to the Tax General's Electronic Information Portal to declare a tax register for each case and to include prescribed filings in the form of an electronic to the Electronic Information Portal of the General Tax Directorate.

3. The Electronic Information Portal of the Directorate General of Taxes makes reception and sent notice (in sample 01 /TB-TT issued to this message) to the taxpayer via email address that was opened on the tax register filing to record the records that have been sent to the facility. the tax tax or the reason for not receiving a file for the taxpayer.

4. During the time of 3 (three) days of work since the date of the Tax Information Portal of the General Tax reception reception of the taxpayer 's tax registration record, the tax authority carried out the examination and processed the taxpayer' s tax registration records as follows:

a) The case is eligible for a tax code level, the tax authority sent notice (according to the denominated 06 /TB-TT issued by this index) on the acceptance of the tax code registration record to the taxpayer ' s email address, in the announcement stating the return deadline. results by the rule of law on tax registration. The taxpayer is responsible for filing a license tax registration filing to the tax authority when it comes to receiving a Tax Registration Certificate or Tax Code Notice.

The case of filing of the correct paper tax on the file of the taxpayer sent through the Tax Information Portal of the General Tax Directorate, the tax authority paid the Certificate of Tax Registration or Tax Code Notice for the taxpayer.

The case of a paper tax registration case does not match the file the taxpayer sent via the Tax Directorate of the Tax Directorate, the taxpayer must perform the process, adding the correct tax registration filing specified by the Port Authority of Electronic Information. The IRS.

After the tax code is granted, the taxpayer must perform an electronic transaction register with a tax authority under regulation at Article 15 or Article 32 of this.

b) The case of the tax registration filing is not eligible for a tax code, the tax authority sends the message (according to the number 06 /TB-TT issued with this Information) on whether to accept the case or notification of the process requirements, the addition of information, documents via Port The electronic information of the General Directorate came to the taxpayer's email address. After the tax authority receives the solution, the additional information, the taxpayer's document, is in accordance with the stipulation at the point a, paragraph 4 This.

What? 20. Change the tax registration information, suspend operations, end tax code effect and other tax registration procedures as well as tax.

1. The taxpayer changes the tax registration information, suspended operations, terminated the tax code effect and other tax registration procedures (excluding the established business case, operating under the rules of the Enterprise Law) which makes access to the Port of Information Portal. operator of the Internal Revenue Service or through the organization provides a T-VAN service to declare, send records of prescribed tax registration in the form of electronic, electronic, and send to the Tax Portal of the General Tax Directorate.

2. The Electronic Information Portal of the General Tax Service performs and sends notifications (according to the .1 /TB-TT issued by this message) to the taxpayer via the Electronic Information Portal of the Internal Revenue Directorate or of the organization providing T-VAN service to record the pool. You have been sent to the tax authority or informed the reason not to accept the file for the taxpayer.

3. Tax authorities carry out the inspection, process the filing of the taxpayer under the law of the tax register and pay the results of the settlement through the Electronic Information Portal of the General Tax Directorate or of the organization providing the T-VAN service.

The case case is full, correct procedure and must pay the result to the taxpayer, in the period 03 (three) day of work since the date of tax authorities confirming the filing of an electronic tax registration filing, the tax authority sent notice (according to the number 06 /TB-TT issued with) This is for the taxpayer via the Electronic Information Portal of the General Tax Directorate or of the organization providing the T-VAN service, in the announcement stating the deadline to pay the results in accordance with the law of the tax registration.

The resulting case paid by the taxpayer is a Tax Registration Certificate or Tax Code Notice, the taxpayer is responsible for the tax authority to receive a Tax Registration Certificate or Tax Code Message. is granted a Tax Registration Certificate or Tax Code Notice, the issued version has no longer use value since the date of the issue of the Tax Registration Certificate or Tax Code Notice.

4. For incomplete, unconfirmed records by regulation, in the period 03 (three) day of work since the date of the tax authority confirmed the filing of an electronic tax registration filing, the tax authority sent notice of the request for the program, the addition of information, documents or documents. commented on the non-acceptance of the case (according to the denominated 06 /TB-TT issued by this message) to the taxpayer via the Electronic Information Portal of the Internal Revenue Directorate or of the T-VAN service provider.

The tax authority receives the program, adds the information, the taxpayer's document, and the provisions of this Article 3.

Section 3

ELECTRONIC TRANSACTIONS IN TAX

What? 21. Change Tax Service

Tax taxpayers who perform an electronic tax must be approved by the tax authority to accept the registration of an electronic tax transaction by regulation at Article 15 or Article 32 of this.

In the course of the execution of electronic taxes, the taxpayer has changed, supplematuation of tax liability (tax type, tax method, tax records, tax discrimination, date of start, end date of tax filing, fiscal year) is the winner. The tax filing implementation changes on the Electronic Information Portal of the General Tax Directorate or of the organization providing T-VAN service (the use of T-VAN service).

The tax authority makes an update to the taxpayer ' s tax declaration, while sending information that confirms the obligation to tax the taxpayer via the Electronic Information Portal of the General Directorate or of the organization providing T-VAN.For the case of change. The tax declaration involves changing the tax method, the tax period is in the time of the 05 (year) period of work since the date of receiving the taxpayer's change of information, the tax authority sent notice of acceptance or unacceptable. for the taxpayer via the Electronic Information Portal of the Internal Revenue Directorate or of the organization providing T-VAN service.

What? 22. Electronic Revenue

1. The taxpayer performs an electronic tax in one of the following ways:

a) Online electronic taxation on the Electronic Information Portal of the Tax Directorate: the taxpayer access to the Tax General's email portal; the practice of tax return online at the Directorate of Taxation of Taxation, Electronics, and mailing records. Taxes on the tax authorities.

b) Electronic taxation by software, tax-support tools: tax repayment of electronic tax records by software, support tools that meet the tax authority ' s data-format standard; then access the Tax Portal of the General Tax Directorate, sign a letter. electronic and send a tax return record for the tax authority.

c) The tax declaration through the organization provides the T-VAN service.

2. The Electronic Information Portal of the Internal Revenue Directorate or of the organization provides the T-VAN service that receives the taxpayer ' s electronic tax filing, sent notice (in accordance with the .01 /TB-TT issued by this message) to confirm the filing of electronic tax records or undue reasons. receiving the filing for the taxpayer through the Tax Information Portal of the General Tax Directorate.

The tax return case through the T-VAN service provides a T-VAN service that provides a notice of the confirmation of the filing of an electronic tax filing to the taxpayer.

3. After receiving the taxpayer 's electronic tax record, at least 1am /1a, the organization offering T-VAN service (the case of use of T-VAN services) must send a taxpayer' s e-tax filing to the tax authority.

4. During the time of 3 (three) days of work since the date of the reception of the taxpayer ' s electronic tax filing, the tax authority sent notice of regulation, the addition of an electronic tax filing to the taxpayer via the Tax Portal of the General Tax Directorate. of the organization providing the T-VAN service, while implementing the information supplemation of the taxpayer's tax filing by electronic method.

5. The taxpayer made the process, adding tax testimony, responding to the tax authority ' s announcements by electronic method.

Section 4

ELECTRONIC TRANSACTIONS IN TAXES

What? 23. Electronic tax return conditions

1. Banks are joined to the procedure to pay tax by the taxpayer ' s electronic method if the following conditions are met:

a) The CoreBanking system implemented.

b) There is a state-budget collection support system and is able to connect, exchange information with the Tax Portal of the Directorate of Taxation.

c) There is a technical solution of safety, security, recording, and transmission filled with the taxpayer ' s tax filing by regulation.

d) Meet the conditions under the regulation of the law on electronic transactions and have the use of electronic payment in accordance with the regulation of the state bank.

2. The taxpayer making an electronic tax charge must be given a tax authority, the bank accepts registration of an electronic tax transaction under regulation at Article 15 or Article 32 of this Information, except where the taxpayer performs an electronic tax filing by filing forms. Tax on other electronic taxes, according to the bank's regulations.

What? 24. Electronic tax filing

Taxpayers can opt for the following forms to make an electronic tax filing:

1. Through the Tax Information Portal of the General Tax Directorate.

2. Trading with the bank where taxpayers open accounts through the form of electronic payment (Internet, Mobile, ATM, POS and other forms of electronic payment) of the bank to carry out the tax return procedure.

What? 25. Registration of an electronic tax

1. The case of registration of electronic taxes via the General Tax Information Port of the Tax Directorate, the taxpayer made the registration of electronic taxes, changes of information, stopped trading of electronic taxes by regulation at Article 15, Article 16, Article 17 or Article 32, Article 16. 33, Article 34 (case of use of T-VAN service) This information.

2. The registration case pays tribute via the bank 's electronic payment form (Internet, Mobile, ATM, POS and other forms of electronic payment), the taxpayer does according to the bank' s regulation.

What? 26.

1. Electronic tax filing.

a) The case of tax filing via the Attorney General ' s Electronic Information Portal

The taxpayer access the Electronic Information Portal of the Internal Revenue Directorate or of the organization providing T-VAN services, the evidence from the electronic tax filing, the electronic sign and the sending to the Tax Portal of the Directorate of Taxation.

In case the taxpayer made an electronic tax filing through the T-VAN organization, as soon as the taxpayer was charged and submitted to the electronic tax filing, the T-VAN organization had to sign the electronic tax and the transfer of the electronic tax to the Tax Portal's electronic information portal.

b) The case pays tribute via the bank's electronic payment form, the taxpayer does according to the bank's instructions where the taxpayer opens the account.

2. Continue and handle the evidence from electronic tax filing

a) The case of tax filing via the Attorney General ' s Electronic Information Portal

-At the IRS Information Portal:

The Office of the Internal Revenue Service's electronic information portal, checked and sent notifications (according to the .01 /TB-TT issued by this message) to confirm that it has been obtained from the taxpayer's electronic tax filing or to the reasons for not receiving any evidence from an electronic tax filing. Send the taxpayers.

In case the taxpayer used the T-VAN service, the Directorate of Taxation of Taxation sent a certificate of confirmation from an electronic tax filing through the organization providing the T-VAN service to submit to the taxpayer.

If a valid electronic tax return certificate, the Electronic Information Portal of the President of the Internal Revenue of Taxation is signed by the Secretary General of the Internal Revenue Service, which comes from an electronic tax filing and sent to the bank.

-At the mercy of the taxpayer.

The bank makes an examination of the information on the evidence from an electronic tax filing and the provision of the taxpayer ' s account debt:

+ The case of information on the electronic tax filing is not valid or valid but not eligible for debt, the bank of notice (according to sample 05 /TB-TT issued to this article) on the taxpayer ' s tax return, sent to the person. pay taxes through the IRS ' s Electronic Information Portal.

+ The case of information on the valid electronic tax filing, which is eligible for the debt, the bank makes a tax on the taxpayer ' s account debt according to the information from the email and notification tax (according to the number 05 /TB-TT issued with the Information) This is about paying a successful tax return, the same as an electronic tax payment (which has the bank's signature) for the taxpayer through the Tax Portal of the General Tax Directorate.

b) The case of paying taxes via the bank's electronic payment form, the bank performs the evidence from an electronic tax filing under the bank's regulation where the taxpayer is open to account and the media coverage of the taxpayer's electronic tax return. the tax authority over the General Tax Portal of the Directorate of Taxation to store and lookup.

3. The Bank where the taxpayer opens the account, the bank where the State Treasury has a state budget collection account, the State Treasury, the tax authority that is responsible for the passport, the error processing (if any) guarantee the right to the taxpayer in the execution. Taxes on electronics.

Section 5

ELECTRONIC TRANSACTIONS IN COMPLETE

Number 27. Set and submit a case of an electronic completion clause

1.The taxpayer fuls tax refund must be approved by the tax authority to accept the registration of an electronic tax transaction by regulation at Article 15 or Article 32 of this.

2. The taxpayer set up and sent the proposed filing to the tax authority through one of the following forms:

a) For the tax declaration that the contents of the tax return offer tax returns: executed simultaneously with the establishment and sending of electronic tax records.

b) For the filing of the tax refund is the proposed return of the state budget collection and the following documents:

-Send a refund of the tax returns on the General Tax Portal's electronic information portal: the taxpayer accusers access to the General Tax Portal's electronic information portal; the implementation of the tax refund file, the electronic sign and the filing of an electronic tax refund file to the Portal. The IRS, the IRS.

-Send a tax refund file through the T-VAN service provider. After receiving the taxpayer 's tax refund, the organization providing the T-VAN service is responsible for sending the taxpayer' s tax refund file to the Tax Portal's Electronic Information Portal.

3. The Tax Information Portal of the General Directorate of Tax reception receives the filing of the taxpayer ' s tax refund, the notice (according to the section 01 /TB-TT issued to this message) to confirm the tax refund file was sent to the Tax Authority or the reason not to receive the pool. preliminary to the taxpayer through the IRS ' s electronic information portal.

In case the taxpayer does send a tax refund file through the organization providing the T-VAN service, the General Tax Information Gateway of the Directorate of Taxation sends a notification to the organization providing the T-VAN service to organize the provision of the T-VAN service sent to the taxpayer.

Number 28. Email completion result message

1. The tax authority that is responsible for solving the filing of the taxpayer ' s tax refund is received by the electronic method by the provisions of the Tax Management Law and the manual text. The result of the payment of the taxpayer 's tax refund is sent by the tax authority to the taxpayer via the Tax General' s Electronic Information Portal (which is the announcement, the decision regarding the tax refund process, the tax refund outcome). taxes on the filing of tax taxpayers ' tax returns.

2. The Electronic Information Portal of the General Tax Directorate or of the organization provides the T-VAN service receiving the text of the program, the addition of information, the taxpayer ' s document.

3. The tax agency sends a tax refund decision or decision to refund the state budget to the taxpayer via the Tax Portal of the Internal Revenue Service or of the organization providing T-VAN; simultaneously sending the tax refund and the refund order. to pay the state budget or tax returns and order reimbursable and offset the amount of state funds to the State Treasury by electronic means.

4. The State Treasury performs reimbursable accounting, state budget compensation, and transfer of tax returns to the taxpayer's account in the bank according to the current regulatory tax agency information.

The transmission, receiving the accounting information reimbursable, the accounting of the state budget between the tax authority and the State Treasury are carried out as defined by the exchange of information between the State Treasury and the existing tax authority.

5. The case of the Electronic Information Portal of the General Directorate and the System of the State Treasury failed to make the exchange of information using electronic methods, the agency hired the tax refund decision and the order to reimbursate the state budget. Tax returns and order reimbursable and offset the collection of state budgets by writing to the State Treasury.

Section 6

ELECTRONIC TRANSACTIONS IN THE PROVISION OF TAX TAXPAYERS SUPPORT SERVICES

BY ELECTRONIC MEANS

What? 29. Investigate the taxpayer ' s information

1. The taxpayer using an electronic tax transaction account was granted to lookup, see, print the entire information about the filing, the evidence, the notice received/sent between the tax authority and the taxpayer through the Tax General ' s Electronic Information Portal and have the same value. received by the tax authority's text.

2. The taxpayer has not registered and has not yet been approved by the tax authority to receive an electronic tax transaction with the tax authority but made one of the prescribed electronic transactions at section 2.3.4 Chapter II this message (including: taxpayers register tax and rank). The tax code; the electronic tax on the bank's electronic payment form ...) is being investigated by the bank's electronic payment, tax, tax filing, on the electronic information portal of the Internal Revenue Code according to the electronic transaction code that has been issued for every single exchange of electronic transactions.

What? 30. Send notifications, text of the tax authority

1. The types of notifications, text of the tax authority:

a) The announcement by the Directorate of Taxation of Taxation: is all the feedback issued by the Electronic Information Portal created and sent to the taxpayer, the notice of confirmation of the tax records, evidence from the electronic tax filing of the IRS. Tax taxpayers.

b) The tax authority 's announcement: including all the tax authority' s announcements to the taxpayer to inform the process, the results of the taxpayer ' s tax records, the guidelines, ask the taxpayer to carry out the process, the addition of the document information. is related to the tax filing of the taxpayer under the rule of the law on tax management.

c) The border, the decision to punish the administrative violation of the delay, did not file a tax declaration, the taxpayer ' s tax registration filing was established by the tax authority and sent to the taxpayer.

d) The tax authority ' s announcement of the regulations, tax policy and other information on taxes.

2. Principles, form of form and dispatch, text of the tax agency via the Electronic Information Portal of the General Tax Directorate

a) The electronic information portal of the Directorate General of the Internal Revenue of the Automated Tax created and sent notice of the reception of the tax records, the certificate from the taxpayer tax of the taxpayer in accordance with the prescribed pattern at this Information.

b) The automatically generated notification from the tax management system of the tax industry is transferred through the General Tax Information Portal of the General Tax Service to send to the taxpayer. The creation of these announcements is made under a career regulation on tax management on the tax management system of the tax industry.

c) The announcement, written by the tax agency ' s paper, is turned into evidence from electronics and sent to the taxpayer through the Tax Portal of the General Tax Directorate. The creation, enacted these announcements by law on tax management.

d) All the announcements, the text was sent to the email address of the taxpayer who registered with the tax authority and was investigated, viewed, printed on the Electronic Information Portal of the General Tax Directorate by regulation at Article 29.

3. The taxpayer is responsible for receiving, carrying out the content, the request to write on the announcement, the text of the tax authority under the prescribed deadline, regularly checking the email under the registered email address with the tax authority, the financial login. an electronic tax transaction on the General Tax Portal of the Directorate General of Taxation to investigate, see, print notice, the tax agency text sent to the taxpayer. The tax authority is not responsible for the case where taxpayers do not check, not read the notification, the text of the tax authority at the electronic tax exchange account and through email addresses, even in case the taxpayer does not have access to it. The Electronic Information Administration's electronic portal is due to a technical error belonging to the infrastructure, the device of the taxpayer, or by the email address of the taxpayer who registered with the tax authority not correct.

Chapter III

THE VALUE-ADDED SERVICE ON ELECTRONIC TRANSACTIONS IN THE TAX SECTOR (T-VAN)

Item 1

ORGANIZATION SELECTION TO PROVIDE T-VAN SERVICE

What? 31. The organization selection works in the field of information technology to sign the T-VAN service offering agreement.

1. The selection criterion is operating in the field of information technology to sign the T-VAN service offering agreement.

a) On the subject

-Being an active business in Vietnam has a Business Registration Certificate or Investment Certificate or Investment License in Vietnam in the field of information technology.

-There is experience in the construction of the information technology solution and the electronic data exchange solution between organizations, namely:

+ Has a minimum of 3 years of activity in the field of information technology.

+ Has implemented the system, the information technology application for a minimum of 10 organizations.

+ Has implemented an electronic data exchange system to serve electronic data exchange between the branches of the business together or between organizations together.

+ There is a digital certificate that provides a public number of public signature certificate services and is in effect.

b) On finance

-There is enough financial competability to establish a system of engineering equipment, organize and maintain operations in accordance with the scale of service delivery.

-There are funds at an operating bank in Vietnam or have a bank ' s bail paper operating in Vietnam not less than 5 billion dollars, or buying insurance to address the risks and compensation payments that may occur during the provision of services and services in the country. Cost payment of the reception and maintenance of the enterprise's database during the provision of T-VAN service.

-The location of the office, the location of the equipment to ensure the safety of the supply service.

c) On HR

-The minimum engineering team has five undergraduate degree levels of information technology, which has a practical experience of network governance, security of electronic data exchange systems, database administration, and tax law.

-There are technical staff members, who regularly live 24 hours in the day to maintain electronic data exchange systems and support the users of the T-VAN service.

d)

-Set up the device system, the technique ensures the following requirements:

+ Make sure to provide services to the taxpayer and connect to the Electronic Information Portal of the 24-hour Online Tax Directorate during the day and seven days of the week, including on holiday (Saturday, Sunday, holiday, New Year ' s Day). The system stops to maintain no more than 2% of the total hours of service offering.

+ It is likely to detect, warn and prevent illegal access, the forms of attack on the network environment to ensure security, integrity of the exchange data between the parties involved; there is a measure of control of the transaction with the taxpayer and with the taxpayer. Tax authorities.

+ There are processes and implementation of data backup, data flow backup, data recovery; maximum data recovery time, 8 hours from the time the system meets the incident.

-There is a solution that stores the results of the transmissions between the parties involved in the transaction; storing evidence from an electronic file during the transaction period is not complete with the request of the original electronic data message to be stored on the system and is accessed online.

-The electronic transaction in the system must be stored for a minimum of 10 years from the time of the successful implementation of the transaction. These information can be investigated online during the retention period.

-There are methods and prevarable systems that maintain safe, continuous operation and have unusual situation handling methods, rectify the incident.

-Meet the requirements for connecting the data at the request of the Tax General.

2. Deliver the Directorate General of Tax review of the agreement to sign the agreement, perform an organizational test in the field of information technology fulfills the criteria at 1 Article and sign the agreement to provide the T-VAN service according to the order stipulated at paragraph 3. Hey.

3. The agreement order provides T-VAN service

a) The organization of operations in the field of information technology fulfills the criteria at the expense of one Article to submit a proposal to the agreement to provide the T-VAN service, the proof documents that meet the requirements criteria and the project to provide the T-VAN service to the General. The IRS.

b) In the 20-day period since the date received the proposed agreement to provide the T-VAN service, the Tax Directorate has a written notice of approval or does not approve of the proposal to sign the T-VAN service, the case does not approve of the reason. Oh,

c) Since the day the Tax Directorate notified the adoption of the agreement to sign the T-VAN service, the organization implemented a connection to the Tax Information Portal of the General Tax Directorate. The Directorate General of the Tax Service performs an audit and signed a letter of agreement if the test results are provided for the T-VAN service provider. In case the test results did not meet the provision of the T-VAN service, the Tax Directorate had a written notice of refusing to sign the agreement and stated the reasons.

d) Slow down 10 days after the signing of the agreement, the General Public Tax Directorate publicly on the Electronic Information Page (www.gdt.gov.vn), the Tax General's Electronic Information Portal on the list of organizations signed a deal to provide T-VAN service.

e) The case after signing the agreement to provide the T-VAN service, the organization that provides changes to the T-VAN service, adds information related to the agreement signed with the General Tax Directorate, for a 10-day period of work since the date of the change, the organization provides. The T-VAN service must be exchanged and unified with the General Office of Taxation.

f) The event that the organization provides the T-VAN service to stop providing T-VAN service before the deadline of the 30-day truce, the organization offering T-VAN services must be exchanged and unified with the General Office of Taxation to General Public Information Tax on Trang. electronic information (www.gdt.gov.vn), the Electronic Information Portal of the General Tax Directorate.

4. Total Tax Directorate is terminated the agreement to provide T-VAN service with the organization providing the T-VAN service in the following circumstances:

-Violate criteria at paragraph 1 Article; or violate the terms that have signed the agreement; or in violation of the laws of electronic transactions.

-Dissolved; revoked the registration of a business registration or other license or permit in connection with the organization's activities; the declaration of bankruptcy by law.

The Directorate General of Taxation is sent to the organization that provides the known T-VAN service known and stopped connecting with the organization providing T-VAN; co-announced publicly on the Electronic Information Page (www.gdt.gov.vn), the Tax Directorate ' s Electronic Information Portal on www.gdt.gov.vn. The provision of the T-VAN service, has stopped the agreement to provide the T-VAN service.

The taxpayer is carrying out the transaction with the tax authority by the electronic method through the organization providing the above T-VAN service that is transferred to the transaction through the Tax General ' s Electronic Information Portal or supported by the General Tax Directorate to register the transaction through. It ' s another T-VAN service.

5. The organization provided the T-VAN service prior to the time of this Smart Implementation Effect which continues to provide the prescribed T-VAN service at this Smart.

Item 2

REGISTER OF ELECTRONIC TRANSACTIONS IN THE TAX SECTOR

THROUGH THE T-VAN SERVICE PROVIDER ORGANIZATION

What? 32. Login procedure using T-VAN service

1. The taxpayer is used in the T-VAN service in the implementation of tax administrative procedures by electronic method.

2. The taxpayer set up the registration of the T-VAN service (according to the number 01 /DK-T-VAN issued by this message) and sent to the Electronic Information Portal of the General Directorate of Taxation through the organization of the T-VAN service.

3.Shortly after receiving the registration statement using the T-VAN service, the tax authority sent notice (in accordance with the .3 /TB-TT issued by this message) through the organization providing the T-VAN service to send to the taxpayer.

The case accepted the tax authority to send an account of the emergency deposit on the Tax Portal of the General Tax Service to the taxpayer. In the absence of approval, the Directorate of Electronic Information of the Directorate of the General Directorate of Information notified the organization of the provision of T-VAN services to the taxpayer.

For the case of registration of e-tax, the taxpayer after completing the registration at the Tax Information Portal of the General Tax Directorate through the organization providing the T-VAN service implementing an electronic tax filing with the bank by regulation at paragraph 2 Article 15. This is private.

4. The taxpayer makes an electronic transaction with the tax authority through the organization providing the T-VAN service which is allowed to lookup all relevant information on the Tax Portal of the Tax Directorate.

5. The taxpayer ' s electronic testimony sent through the organization providing T-VAN service to the tax authority must have the signature number of the taxpayer and the organization providing the T-VAN service.

What? 33. Register for change, adds information using the T-VAN service.

1. The case of change, the addition of information on the Registry using the T-VAN service, the taxpayer implements the change of information that changes, complements (according to the number 02 /ĐK-T-VAN issued by this message) and sent to the General Information Portal of the General Directorate. The tax on the organization provides the T-VAN service.

The Electronic Information Port of the Directorate General of Taxation sends notification (in accordance with the .3 /TB-TT issued by this message) on the acceptance or not accepting of the change registration information, compleming the taxpayer through the organization providing the T-VAN service.

In case of change, the addition of electronic tax account information is provided by the taxpayer in accordance with paragraph 2, Article 16 of this.

2. The case of change organization provides the T-VAN service, the taxpayer must perform a cease-to-rule at Article 34 and perform the registration procedure in accordance with the regulation at Article 32 of this.

What? 34. Register stop using T-VAN service

1. The case stopped using the T-VAN service, the taxpayer made the registration (according to the number 3 /ĐK-T-VAN issued by this message) and sent to the Electronic Information Portal of the General Tax Directorate through the organization of the T-VAN service.

2. The notification Tax Authority (by example 3 /TB-TT issued by this message) confirmed the cessation of use of the T-VAN service to the taxpayer through the organization of the T-VAN service.

3. Since the time of the ceasefire using the T-VAN service, the taxpayer makes transactions with the tax authority using the electronic method via the General Tax Information Portal or registered through the other T-VAN service provider. The registered information is the Electronic Information Portal of the General Tax Directorate that supports automatic updates.

Section 3

THE RELATIONSHIP BETWEEN THE ORGANIZATION PROVIDES T-VAN SERVICE

WITH TAXPAYERS, TAX AUTHORITIES

What? 35. The relationship between the organization provides T-VAN service with taxpayer.

The relationship between the organization providing the T-VAN service with the taxpayer is determined on a contract basis on the provision of the T-VAN service.

1. The organization and obligations of the organization provide T-VAN service

a) the rights of the organization to provide T-VAN service

-Sign a written contract with the taxpayer on the supply and use of the T-VAN service, which must be clear of the responsibility of the parties involved in the content of the evidence from the electronic.

-entitled to refuse to provide a T-VAN service to the individual, the organization is not eligible to participate in the transaction or breach of contract.

-Being collected using the T-VAN service from the taxpayer to ensure the maintenance of the operation under the agreement at the Contract between the two parties.

b) The organization ' s obligation to provide T-VAN service

-The company provides publicly available T-VAN services, the quality of service on the organization that introduces the organization's service.

-Provides the service to convey and complete the form of electronic evidence that serves the exchange of information between the taxpayer with the tax authority.

-To do the sending, on time, the entire certificate from the electronic according to the agreement with the parties involved in the transaction.

-Save the results of the transmission, receive; save the certificate from electronic during an unfinished transaction period.

-Secure the connection, security, integrity of information, and provide other utilities for the parties to exchange the evidence from electronics.

-Inform the taxpayer and the tax authority before 10 days from the date of the system stop to maintenance and the measure of treatment to secure the rights of the taxpayer.

-Notice the confirmation of an electronic tax filing for the taxpayer using the T-VAN service.

-Responsible of the tax filing of the taxpayer to the tax authority is not exactly the same as the prescribed term in the case of the taxpayer filing an electronic tax filing on the specified deadline.

2. Rights and obligations of the taxpayer.

a) the right of the taxpayer

-Option to provide a T-VAN service to sign the T-VAN service provider.

-Provided to provide a T-VAN service that guarantees confidential information about electronic transaction information in the tax sector, unless otherwise agreed.

b) The obligation of the taxpayer

-Strict approval terms in contract with the organization providing the T-VAN service.

-Facilitalization of the T-VAN service providing safety assurance, security of the system.

-Accountable to the law of your electronic tax records.

What? 36. The relationship between the organization provides T-VAN service with the tax authority

The organization provides the T-VAN service to follow the conditions at the agreement signed with the tax authority in the service of the T-VAN service.

1. The organization and obligations of the organization provide T-VAN service

a) the rights of the organization to provide T-VAN service

-Permission to connect to the Electronic Information Portal of the General Tax Directorate for the implementation of a value-added service in the tax sector.

-The tax-backed tax authority to carry out the transmable transactions between the taxpayer with the tax authority.

-It is coordinated with the tax authority that makes training for the taxpayer to carry out the T-VAN service offering.

-Assisted by the tax authority to address the entanging, which arise during the implementation of the T-VAN service.

-The tax authority provides the samples, the standard format for the implementation of the T-VAN service provision operation.

-Provided by the provision of electronic tax services to the taxpayer under the tax authority ' s mandate.

b) The organization ' s obligation to provide T-VAN service

-The T-VAN service provider is only provided to the T-VAN service to the base tax taxpayer based on the date of the agreement signed with the General Tax Directorate.

-It is responsible for transferring electronic tax records to the Port Authority's Electronic Information Portal at least 1now /1time since receiving a tax filing by the taxpayer; for electronic tax records, other electronic certificates (tax registration, filing, filing, and tax). Tax returns, tax returns, and tax returns.

-Provide full information, data for the tax management agency when required by law.

-Compliance with the existing regulations of the legislation on telecommunications, the Internet, and the technical regulations, which have been enacted by the competent authorities.

-Is responsible for setting up the connection channel with the Electronic Information Portal of the General Directorate of Taxation for continuous, security, safety. The case is in the process of implementing an increase in the value of an electronic transaction in the tax sector, actively addressing and informing the tax authority to coordinate if it is involved in the Tax Portal of the Tax Directorate.

In the case of the error of the electronic information portal of the organization providing the T-VAN service, the organization providing T-VAN services must make an immediate announcement to the taxpayer, the tax management agency to perform in accordance with this Article 9.

-Do the report mode on the operation to provide the T-VAN service with the General Tax Directorate.

2. The responsibility of the tax authority.

a) Set up, maintain, ensure the connection of the General Tax Portal of the General Tax Information to the organization that provides T-VAN.

b) The operation of the organizations providing the T-VAN service ensures the quality of service and operation properly.

Chapter IV

THE ORGANIZATION.

What? 37.

1. This information has been in effect since 10 September 2015, replacing the Digital Digital. 180 /2010/TT-BTC November 10, 2010, 35 /2013/TT-BTC 01/04/2013 of the Ministry of Finance. The provisions for non-guided tax management at this Smart are implemented by the provisions of the Tax Management Law and the implementation manual documents.

2. The taxpayer may file a filing, other documents related to tax administrative procedures by electronic method by route of the tax authority's administrative procedure.

3. The case of taxpayers who have performed tax on an electronic method prior to this Smart Time has the effect of execution that is forused to perform other administrative procedures by electronic modal method and to give additional information according to regulation. in Article 16 of this. Taxpayers do not have to register again with the tax authority under regulation at this Article 15.

What? 38.

1. The taxpayer, the Tax Authority, the State Treasury, the bank, the T-VAN organization and the agencies, the organization, the individual are involved in the responsibility of carrying out this Information.

2. The General Directorate General of the Tax Directorate is responsible for the issuing of the tax management business processes that guarantee the appropriate compliance of the Tax Management Law and regulations in this Information.

3. In the course of execution, if there is difficulty, the offer is timely reflection of the Ministry of Finance for research, settlement.

KT. MINISTER.
Chief.

(signed)

Đỗ Anh Tuan