Circular electronic transactions in the fields of taxation _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ the electronic transaction Law base on November 29, 2005;
Pursuant to the law of information technology on November 29, 2006;
Pursuant to the law on tax administration of 29 November 2006 and the writing guide;
Pursuant to Decree No. 26/2007/ND-CP on February 15, 2007, detailing the Government's enforcement of the law on electronic transactions of digital signature and digital signature authentication services;
Pursuant to Decree No. 27/2007/ND-CP dated 23/2/2007 of the Government regulation of electronic transactions in financial activities;
Pursuant to Decree No. 118/2008/ND-CP on November 27, 2008 of the Government functions, tasks, powers and organizational structure of the Ministry of finance;
The Ministry of Finance shall guide the electronic transactions in the tax field as follows: chapter I GENERAL PROVISIONS article 1. Scope 1. This circular instruction on:-electronic transaction in register tax (not applicable for cases of tax registration according to the provisions of Decree No. 43/2010/ND-CP of the Government on business registration); Electronic transactions in the tax return; Electronic transactions in tax.
-Procedures, temporarily suspended, revoked the paper recognized organization that provides value-added services on electronic transactions in the field of taxation; Implementation of electronic transactions in the tax field through the Organization to provide value added services on electronic transactions in the tax field.
2. This circular does not regulate electronic transactions of tax for goods at the stage of export and import.
Article 2. Application object 1. The taxpayer under the provisions of the law on tax administration implement procedures regarding tax registration, tax return, tax filing by electronic means.
2. The tax authorities, the tax officials.
3. The organization provides value-added services on electronic transactions in the tax field.
4. Agencies, organizations, individuals are responsible for providing the relevant information in the scope of electronic transactions in the tax field.
Article 3. Explanation of terms 1. Electronic transactions in the tax field is dealing in tax registration, tax return, tax filing is made by electronic means.
2. electronic voucher in the tax field is the electronic data message on tax registration, tax return, tax filing was created, sent, received and stored by electronic means in the area of taxation.
3. electronic tax account is an account to log in to the electronic portal of taxation to make electronic transactions in the tax field.
4. value added services on electronic transactions in the field of taxation (hereinafter called T-service VAN): is the tv service, receiving, storage, recovery of electronic data message on taxes between taxpayers and tax authorities to implement electronic tax registration and electronic filing.
5. The organization provide services T-VAN: Is held to be the tax authorities granting recognition the organization provide services T-valve.
6. the electronic portal of tax authority: is the focus point and offers the services of tax authorities on the Web platform.
Article 4. The principle of electronic transactions in the tax field in the implementation of electronic transactions in the tax field must follow clear principles, fair, honest, safe, efficient and in accordance with article 5 of the law on electronic transactions.
Article 5. Conditions for performing electronic transactions in the fields of tax the taxpayer performing electronic transactions in the fields of tax (except tax case in paragraph 1, article 18 of this circular that banks otherwise specified) must ensure the following conditions: 1. Have the certificate of organization authentication service provides the public and digital signature are valid.
2. Have the ability to access and use the Internet and e-mail address of contact with the tax authorities.
Article 6. Use the signatures of 1. The Organization, individuals performing electronic transactions in the fields of tax with the tax authorities must use digital signature signed by deed of due service provider organization certified digital signatures in public.
2. The tax authorities when implementing electronic message in this circular shall use digital signatures signed by deed of due service provider organization certified digital signatures in public.
Article 7. Electronic tax records 1. Electronic tax records include declarations and accompanying documents pursuant to the law on tax administration and guidance documents for each type of procedure in electronic form.
2. The attached document in the form of paper documents to be converted to electronic format. Certificate from the paper switched to electronic document must meet the following conditions: a) reflects the integrity of the content of the paper documents;
b) Have a separate sign verified was moved from paper documents to electronic documents;
c) signed and the name of the person who made them switch from paper documents to electronic documents.
3. electronic tax records established under the provisions of this circular have legal value as paper records.
Article 8. Time electronic tax filing 1. Taxpayers are made of electronic transactions in the tax field through the electronic portal of tax agency 24 hours a day and 7 days a week, including holidays (SAT, Sun, public holidays).
Electronic tax filing day is counted from 0 hours to 24 hours on the same day.
2. The time of electronic tax filing is that the time recorded on the confirmation of electronic tax filing of tax authorities.
3. The tax authorities submit confirmation of received electronic tax records to the electronic mail address of the taxpayer or the organization provide services T-valve (service use case T-valve) at the latest 15 minutes following the taxpayers or the organization provide services T-VALVES complete the submit electronic tax records.
Article 9. In the troubleshooting process electronic transactions in the fields of tax 1. The case of problems in the process of implementation of electronic transactions in the areas of tax, taxpayers, the organization provide services T-VAN to contact tax authorities direct management for guidance, support and timely resolution.
2. where the tax return deadline to electronics that technical infrastructure systems have yet to fix the problem, taxpayers file tax returns by paper and submitted to the tax authorities directly managed.
Case the fault of the electronic portal of the tax authorities, the taxpayers not filing delay penalty tax if the taxpayer filing a tax return within 3 working days from the date of expiration of filing a tax return.
Article 10. Information security in the exchange of information on electronic transactions in the tax field must be secured in accordance with the law. Organizations and individuals, the Agency participated in the information exchange system, electronic tax data are responsible for ensuring the safety, security, accuracy and integrity of electronic data in the scope of their duties; responsibility to coordinate with related agencies to make the necessary technical measures to ensure the security and safety of the system.
Article 11. Archive electronic documents archiving electronic documents in the field of taxation is made according to the time limit prescribed by law as paper vouchers. The case of the electronic certificate from the expiry of the prescribed storage but are related to the integrity of the information of the information system and the electronic document circulation, then continue to be stored, until the cancellation of electronic vouchers absolutely does not affect other electronic transactions shall be destroyed.
Article 12. The rights and obligations of the taxpayer 1. Implementation of rights and obligations under the provisions of the law on tax administration, electronic transactions Law and guidance documents.
2. Responsible for the management of signatures and the ensure the accuracy of the digital signatures on electronic tax records; manage your account name and password for electronic tax transactions to ensure computer security, information security data on the system.
3. Responsibility to archive and ensure the integrity of the entire electronic documents in the field of taxation under the provisions of the law on tax administration, electronic transactions Act and the relevant guidance documents.
Article 13. The responsibilities and powers of tax authorities, the tax officials 1. Perform the responsibilities and powers under the provisions of the law on tax administration, electronic transactions Law and guidance documents.
2. Guidance, support to the taxpayer and the service provider organization T-valve made of electronic transactions in the tax field.
3. Construction, management and operation of the system to receive and process electronic tax data security, safety, privacy and continuity. Time to stop the system for maintenance are not more than 2% of the total number of hours of service providers.
4. Provide information to support the State budget revenues for the Bank.
Chapter II REGISTRATION PROCEDURE, ELECTRONIC TAX RETURN TAX article 14. Electronic tax registration procedures 1. Taxpayers make up the registration of electronic tax declarations (including the first tax registration form, additional registration, sign change) online on the electronic portal of the tax authorities or created by the software tool, standard data formats of the tax authorities.
2. After completing the registration of electronic tax declarations, taxpayers send electronic tax registration documents to the tax authorities via the electronic portal of the tax authorities.
The case for electronic tax registration profile is invalid, the taxpayer must make up and send back registered electronic tax records.
3. After receiving the electronic tax registration of taxpayers, tax authorities submit confirmation of filing electronic tax registration for the taxpayer.
Article 15. Registration for electronic tax return 1. Register to use electronic tax form: a) the taxpayer establishing the registration declaration using electronic tax forms by form number 01/DK-KDT attached to this circular and send your electronic portal to the tax authorities or submit a paper to the tax authorities of direct management.
The case of the taxpayer submitted a paper, in addition to the registration form using the electronic tax form, taxpayers included the deed of due service provider organizations endorse the public level digital signature (certificate copies).
b) within 3 working days of receipt of the registration form use this form of electronic tax returns of taxpayers, tax authorities direct management notification of registered electronic tax return for taxpayers through the electronic mail address of the taxpayer.

-The case of approval, the tax agency to notify taxpayers information on electronic tax account.
-The case of disapproval, the tax authorities to announce the reason for the taxpayers.
2. Since when are tax authorities approved the use of electronic tax forms until it stopped using electronic tax form, taxpayers do not make tax procedures by other forms (except in the case prescribed in clause 2, article 9 of this circular).
3. in case of change, additional information about the certificate number, e-mail address, phone and contact person at the registered declaration using electronic tax forms, within 5 working days from the date of change arise, additional, taxpayers access to electronic tax account to change , additional information.
The tax authorities submit confirmation of change, additional information to the e-mail address of the taxpayer.
4. register to stop using electronic tax form: a) the taxpayers want to stop using electronic tax forms to make the stop registration form No. 02/REGISTER-TOWNSHIP attached to this circular and send your electronic portal to the tax authorities.
b) tax authorities send a confirmation message to stop the tax return electronically to the e-mail address of the taxpayer; taxpayers may use electronic tax account is granted to this message lookup.
c) since the time of confirmation of tax authorities to stop electronic tax return, taxpayers made by other forms of tax under the regulations. Case the taxpayers want to continue to use electronic tax forms to make registration as the first.
Article 16. Electronic tax return procedure 1. Taxpayers carry the electronic tax return in one of two ways:-electronic tax return online on the portal of the agency electronic tax: taxpayers access electronic tax account; make online tax return at the tax agency's portal and submit electronic tax declaration to the tax authorities.
-The electronic tax software, tax support tool: taxpayers file electronically using tax software, the tool supports standard data format of tax authorities; then taxpayers access to electronic tax account to perform electronic tax declaration sent to the tax authorities.
2. After receiving the electronic tax return records of taxpayers, tax authorities submit confirmation of filing tax returns electronically for taxpayers.
Chapter III PROCEDURE in ELECTRONIC TRADING CURRENCY and payment article 17. Conditions of implementation, the electronic tax filing 1. The commercial banks have enough following conditions be made collect taxes by electronic methods: a) meet the conditions under the provisions of the law on electronic transactions.
b) Have electronic banking service ensuring recognition and transmission is full of information about the tax of the taxpayer.
2. The taxpayer must satisfy the conditions prescribed in article 5 of this circular and should use the tax code when performing electronic transactions in the tax procedure.
Article 18. Electronic tax forms that taxpayers can choose the following form to perform electronic tax filing: 1. direct transactions with banks where the taxpayer open accounts through electronic trading channels (Internet, Mobile, ATM) of a bank to make tax filing procedures.
2. Through the electronic portal of the tax authorities.
Article 19. Electronic tax filing tax Day is defined as the date the Bank accepts the payment and confirmation on electronic tax vouchers of taxpayers.
Article 20. Electronic tax vouchers vouchers electronic tax filing: 1. submission of Paper money in the State budget under electronic format according to the form prescribed by the Ministry of finance.
2. certificate from the tax statement electronic form due to the commercial banks, the State Treasury.
3. State budget receipts print from ATM has the following information: a) General information about the Bank of Commerce made the State budget services through ATM card: commercial bank name, branch name, number of the trading desk.
b) taxpayer information: tax code, the name of the taxpayer, card account number, card number, contents, last balance the State budget.
c) information related to tax transactions: transaction execution time (hour, day, month, year); the total amount of State budget submission; details the amount of money the State budget under each subsection.
Article 21. Electronic tax procedure Directorate coordinated Taxes with the State Treasury and the related guidelines, electronic tax filing procedures as prescribed in this circular.
Chapter IV VALUE ADDED SERVICES on ELECTRONIC TRANSACTIONS in the FIELDS of tax (T) Article 22. The criteria for granting recognition the organization provide services T-valve 1. Asked about the subject: a) Is the business activities in Vietnam have business registration certificate or certificate of investment or the investment license of enterprise investment in Vietnam in the field of information technology.
b) has experience in building information technology solutions and solutions for electronic data exchange between the institutions, in particular:-a minimum of 3 years of activities in the field of information technology.
-Deployed systems, the application of information technology for a minimum of 10 organizations.
-Has implemented the system of electronic data exchange service to the electronic data exchange between the branch of business with each other, or between the Organization together.
c) have letters of the organization providing the service by certified public number and signature are valid.
2. the financial requirements: a) have sufficient financial capacity to establish the system of technical equipment, organize and maintain suitable operational scale with service providers.
b) depositing in a commercial bank to operate in Vietnam or have the guarantee of a commercial bank to operate in Vietnam not under 5 billion, or buy insurance to address the risks and compensation may occur in the course of providing the service and payment of costs to receive and maintain a database of businesses in the field case recovered Paper recognized the organization provide services T-valve.
c) Office, the latest equipment to ensure a secure fit with the type of service provided.
3. the personnel requirements: technical staff has a minimum of 5 academic staff specialized in information technology.
4. technical requirements a) establish technical, equipment systems ensure the following requirements:-ensure to provide services to taxpayers and connect with your electronic portal to the tax authorities online 24 hours a day and 7 days a week, including holidays (Saturday , Sunday, holidays, lunar new year). Time stop system to maintain no more than 2% of the total number of hours of service providers.
-Ability to detect, warn and stop the illegal access, the form of attack on a network environment to ensure the security, integrity of the data exchanged between the parties involved; There are control measures dealing with taxpayers and with the tax authorities.
-Have the processes and make data backup, online data backup, restoring data; data recovery time a maximum of 12 hours from the time the system goes wrong.
b) Have hosted solution results the transmission times between the parties to the transaction; store electronic vouchers in time transactions not yet completed with the required original electronic message data must be stored on the system and are accessible online.
c) electronic transaction log on the system must be stored in a minimum period of 10 years from the time of the transaction. This information can be consulted online in the time archive above.
d) Have the option of backup systems and ensure safe operation, and have the option of handling extraordinary situations, troubleshooting.
DD) meet the standard requirements for data connection by the General Department of taxation regulations.
Article 23. Registration service provider T-valve 1. Application of T-VAN service providers registration documents provide services T-valves are made in 2 sets, each set includes: a) the service provider application T-VAN under model number 01/T-valve attached to this circular.
b) business registration certificate or certificate of investment or investment license (copy);
c) deed of due service provider organizations endorse the public level digital signature (certificate copies).
d) certification documents the bank deposit or guarantee of credit institutions or insurance contract regarding payment of compensation for damage may occur in the course of providing the service T-valve (certified copies).
DD) project T-VAN service providers including the content:-detailed business plans including scope, object provides the service; service quality standards; manpower; the experience of the subject and the other necessary information;
-Technical systems ensure the requirements prescribed in paragraph 4 to article 21 of this circular.
-Service provider point e) text is committed to providing long-term services, minimum of 5 years for the user.
2. Records of registration service providers T-valves are submitted to the tax administration.
3. check and accept service provider profile T-VAN: a) within 20 days of receiving the registration profile to provide services T-VAN, total tax office conducted the review, appraisal record. If full, valid records meet the criteria stated in article 22 of this circular, the General Department of Taxation has written notice of acceptance of the Organization's records. In case of need, time review, appraisal record are stretched but not more than 30 days from the date of receiving the records.
b) where the registered organization to provide services T-VAN does not meet the criteria in article 22 of this circular, the General Department of Taxation has written notice rejecting and stating the reason.
Article 24. Procedure for connecting the system to the Organization's information technology has approved service provider profile T-valve with electronic portal of the tax authorities 1. Within 10 working days from the date Of the tax Bureau announced the adoption service provider profile T-VAN, the Organization made the connection with your electronic portal to the tax authorities.

2. within 10 working days from the date of notification in writing to complete the connection, the tax authorities inspect and record the test results and technical infrastructure to recognize the connection. The case of the organization does not meet the requirements of the technical infrastructure, the General Department of taxation has written notice rejecting and stating the reason.
Article 25. Granting recognition the organization provide services T-VAN within 10 working days from the date of signing the minutes about the results of technical inspection and recognition of the connection, the total tax: 1. Granting recognition the organization provide services T-valve (model number 02/T-valve attached to this circular).
2. Publicized on the Website of the Ministry of finance, General Department of taxation's Website on the list of the organizations that have been granted accreditation organization that provides the service T-valve.
Article 26. The procedure to change the content and level back the paper acknowledged the organization provide services T-valve 1. The organization provides services T-valve must send content changes the paper acknowledged the organization provide services T-VAN to the General Department of taxation in the following cases: a) the organization wishing to change the content of the Paper acknowledged the organization provide services T-VAN;
b) business reorganization under the provisions of the law.
2. Application for changing the paper acknowledged the organization provide services T-valves are made in 2 sets. Each record includes: application Paper contents proposed changes recognize the organization provide services T-VAN which stated the reason, content change, the Paper acknowledged the organization provide services T-valve effect and the relevant documents.
3. Within 15 days from the date of the application for changing the content of the Paper acknowledged the organization provide services T-VAN, total tax appraisal records, reality check (if necessary) and granting recognition of organizations providing services for new T-VALVE if the changes still meet the conditions prescribed in article 22 of this circular. The case of the changes do not meet the conditions, the General Department of Taxation has written notice and stating the reason.
4. in case the paper acknowledged the organization provide services T-VAN lost, torn, burnt or destroyed, the organization provide services T-valves are level again. Procedures, records, time limit granted similar clause and paragraph 3 of this Article.
Article 27. The procedure of temporary suspension of service providers T-valve 1. The case temporarily suspended a) does not meet one of the criteria specified in article 22 of this circular in the course of providing the services activities.
b) according to the decision of the Court or the competent State bodies.
2. Procedure of temporary suspension of a) when the organization provide services T-VAN has the behavior defined in art. 1 of this article, the governing body of the State authority created a breach with respect to the Organization and forward the record of the total taxation to review a decision to temporarily suspend service providers T-VAN of the organization under model number 03/T-VAN issued attached to this circular.
b) immediately upon receiving the decision of the tax administration to temporarily suspend or of the Court or of the competent State agencies, organizations provide services T-valve must be performed:-Pause connected with the electronic portal of the tax authorities.
-Not signed a new contract about providing service to T-valve with the party using the service;
-Slowly for 1 days work since has decided to temporarily suspend, notice the content temporarily suspended on the unit's Website.
-Handling of other matters relevant to the operation of the T-valve service provides with taxpayers and tax authorities.
c) Slowly for 1 days work since has decided to temporarily suspend the tax administration notified the content temporarily suspended on the unit's Website.
d) within 3 months from the date of being temporarily suspended activities if the organization providing the service T-valve fix the violation of the provisions in paragraph 1 of this article and has suggested sending the text Of the General Tax Department of taxation consideration, the decision to allow active again. The case of the organization provide services T-VAN does not fix the breach will be revoked the paper acknowledged the organization provide services T-valve.
DD) Organization in time T-valve is temporarily suspended operation, taxpayers are making a tax registration, tax return electronically through hosted T-valves are switched tax registration form, another tax.
Article 28. Paper recovery procedure recognized the organization provide services T-valve 1. The case of the revocation: a) falsify, incorrect information provided in the registration documents provide services T-valve.
b) Too time limit of 12 months from the date of granting the accredited service provider organization T-VALVES that do not implement operational service providers T-valve.
c) prohibited acts prescribed in article 9 law on electronic transactions.
d) Too defined period, didn't fix the cause leads to being temporarily suspended.
DD) voluntarily vacate provide services T-valve.
e) abolished the provisions in points a, b, c paragraph 1 Article 157 business law on November 29, 2005.
g) revoked the certificate of business registration or certificate of the investment, the investment license; Been declared bankrupt by the Court's decision.
2. The procedure to revoke a certificate service offers the T-valve.
2.1. revocation cases according to points a, b, c, d paragraph 1 of this article: a) when the organization provide services T-VALVES have violations of the General Directorate of Taxes conducted formed thereon in violation and review, the decision to temporarily suspend the operation of the organization under model number 03/T-valve attached to this circular.
b) as soon as the decision to temporarily suspend the operation of the T-valve service providers, organizations must implement:-Stop connecting with the data processing systems of electronic Tax Administration;
-Not signed a new contract about providing service to T-valve with the taxpayer;
-Slowly for 1 days work since has decided to temporarily suspend, notice the content temporarily suspended on the unit's Website.
-Within 15 days of the decision to temporarily suspend operations must be reported in writing to send Tax Administration on solutions to handle the issues of liquidation of the contract with the taxpayer, process data;
-Handling of other matters relevant to the operation of the T-valve service provides with taxpayers and tax authorities at the request of tax authorities;
-Within a period of 30 days from the date of the decision to temporarily suspend operations, complete liquidation of the contract signed with taxpayers about the T-valve service providers;
c) within 5 working days from when the organization provide services T-VALVES complete the liquidation agreement and resolve the relevant issues, the tax administration the decision revoking the paper acknowledged the organization provide services T-VALVES for the organization under model number 04/T-valve attached to this circular.
2.2. in case of revocation under paragraph 1 e of this point: a service provider organization) T-VAN send suggested withdrawal to the General Department of taxation. The records include:-writing the paper recovery proposal recognizing organizations provide services T-VAN, which has the content: the Paper acknowledged the organization provide services T-VAN; suggested reasons for the revocation; suggestions on the content and duration of liquidation settlement contract with the taxpayer, liquidation issues related.
-Situation report from the Organization's activities to activities proposed stopping delivering T-service VAN and recovered Paper recognized the organization provide services T-VAN;
b) Of tax records, check if enough records processed according to the procedure in point c, paragraph 2.2, this. If the record is incomplete, it must notify the service provider organization T-VAN in 3 working days from the date of receiving the records.
c) test and recall the paper acknowledged the organization provide services T-valve-check, verification of the process of business activities of the Organization related to the service provider T-stop VALVES;
-The decision to temporarily suspend service offers the T-valve (model number 03/T-valve attached to this circular) requires that organizations make to the contents specified in point b of paragraph 2.1 of this.
-Within 5 working days from when the organization provide services T-VALVES complete the liquidation of the contract and the settlement of related issues, Tax Administration decision to withdraw the paper acknowledged the organization provide services T-VALVES for the organization under model 4/T-valve attached to this circular.
2.3. in case of revocation under paragraph 1 of this article: e point a) within a period of 7 days has decided to dissolve the organization providing the service, T-valve must send the decision to award the total tax.
b) after receiving the decision on the dissolution of the Organization, Tax Directorate:-request the Organization to provide services T-valve handle the issues of liquidation of the contract with the taxpayer, process data (if before dissolution have not done).
-The decision to withdraw the paper acknowledged the organization provide services T-valve (model No. 08/T-valve attached to this circular) after the Organization has completed the required content.
2.4. in case of revocation upon the point g, paragraph 1 of this article: a) in the course of the State bodies are competent to conduct the procedure to revoke a certificate of registration or certificate of investment or investment licenses, made bankruptcy procedure, the organization provide services T-VAN is responsible for handling the issues of liquidation of the contract with the taxpayer , data processing.
b) where the service provider organization T-VAN does not carry the responsibility referred to in art. 2.4 this, after the Agency has the authority to revoke the certificate of registration of business or investment certificates, investment licenses, were declared bankrupt by a court decision; the legal representative, the Member for the limited liability company, owners of the company for the limited liability company a member, the members of the Board for the company, the members of partnership for companies jointly responsible for implementing the obligations stated in art. 2.4 this.
c) Total tax decision revoking the paper acknowledged the organization provide services T-VAN under model number 04/T-valve attached to this circular within five working days from the date of the decision of the competent authorities on the recovery of the business registration certificate or certificate of investment , The investment license, declare bankruptcy organization.

2.5. Announced the decision to revoke the certification service provider T-VAN within 5 working days from the date of the decision to withdraw the paper acknowledged the organization provide services T-VAN, total tax office is responsible for announcing the decision at the headquarters of the tax administration agency and on the Website of the unit.
Article 29. The relationship between the service provider organization T-valve with the taxpayer the relationship between the service provider organization T-valve with the taxpayer is determined on the basis of the contract on the provision of service T-valve.
1. Rights and obligations of the organization provide services T-valve a) rights of the organisation to provide services T-VAN-signed a contract in writing with taxpayers about the offers and use T-service, in which the VALVES are explicitly about the responsibilities of the parties in relation to the content of electronic vouchers.
-Is entitled to refuse to provide services T-valve for individuals, organizations are not eligible to participate in transactions or breach of contract.
-Collect money using the service T-VAN from taxpayers to ensure sustained operations under the agreement in the contract between the two parties.
b) obligation of the Organization to provide services T-VAN-organizations provide services T-VAN declared method of operation, the quality of service on the Website introduced the service of the organization.
-Tv service offering and improve forms of electronic vouchers expression serve the exchange of information between tax authorities with taxpayers.
-Perform the send, receive timely, integrity of the electronic documents by agreement with the parties to the transaction.
-Store the result of the transmission, the receiver; retention of electronic documents in the time of the transaction has not completed.
-Secured connection, security, information integrity and provide other facilities for participants in the exchange of electronic documents.
-Information for taxpayers and tax authorities before 10 days of stopping the system for maintenance and processing measures to insure the rights of taxpayers.
2. Rights and obligations of the taxpayer.
a) rights of the taxpayer-selected organizations provide services T-VAN to contracted service providers T-valve.
-Hosted service offers the T-valve ensures confidentiality of data the information electronic transactions in the fields of taxation, unless a different agreement.
b) obligations of taxpayers-accepted the terms signed in the contract with the organization providing the service T-VAN;
-Create favorable conditions for the organization provide services T-valve made of measures ensuring the safety and security system;
-Responsible before the law about electronic tax records.
Article 30. The relationship between the service provider organization T-valve with the tax authorities held the T-valve service provider is subject in the tax agency's management operations to provide services T-valve.
1. Rights and obligations of the organization provide services T-valve a) rights of the organisation to provide services T-valve-connect with your electronic portal to the tax authorities to make service providers in the field of value added tax.
-Tax authorities tax professional assistance to make the transactions transmitted between taxpayers with the tax authorities.
-Cooperation with the tax authorities conducted training for taxpayers to make service providers T-valve.
-Tax authorities support to solve the problems, which arise in the process of implementing service providers T-valve.
-Tax authorities provided the sample, standard format to make active offers of service T-valve.
b) obligation of the Organization to provide services T-VAN-organizations provide services T-valve is provided only in the T-service VAN for taxpayers since be granting recognition the organization provide services T-valve.
-Provide adequate data, information for competent authorities when required by law.
-Comply with the current rules of the law of telecommunications, Internet and technical regulations, by professional bodies have the authority to enact.
-Is responsible for setting the channel connected to the electronic portal of tax authorities to ensure continuity, security, safety. Cases have arisen in the process of implementing the service value of electronic transactions in the fields of taxation, actively addressed and reported to the tax authorities to coordinate if obstacles are related to the electronic portal of the tax authorities.
-Perform activity report mode provide services T-valve with the General Department of taxation.
2. Responsibility of tax authorities.
a) establish, maintain, make sure to connect your electronic portal to the tax authorities with the organization offering the T-valve.
b) check the operation of the organizations provide services T-valve ensures the quality of service and work properly under the rules.
Chapter V IMPLEMENTATION of ELECTRONIC TRANSACTIONS in the TAX FIELD through ORGANIZATIONS PROVIDING SERVICES to T-VAN article 31. Registration procedures using T-service VAN 1. Taxpayers used the T-valve service in electronic tax registration and electronic filing.
2. The taxpayer register declaration setting using the T-valve service under model number 01/REGISTER-T-valve attached to this circular and send your electronic portal to the tax authorities via the service provider organization T-valve.
3. within 3 working days of receipt of the registration form using the service T-VAN, tax authorities sent a message to the organization providing the service T-valve. The case is not approved, the tax authorities to announce the reason for the organization provide services T-valve.
4. Since the tax authorities approved the use of the T-valve service until the termination of the use of the service, taxpayers send, receive electronic vouchers via the service provider organization T-valve and do not perform tax registration procedures, by other forms of tax (except in cases specified in point DD , paragraph 2, article 27 of this circular).
5. electronic documentation of taxpayers send through organizations providing services to the tax agency, the T-VALVE must have the signature of the taxpayer and the service provider organization T-valve.
Article 32. To change additional information, declarations registered using the service T-valve 1. Case change, additional information on the registration form using the T-valve service, taxpayers make the information changed, supplemented by model number 02/REGISTER-T-valve attached to this circular and send your electronic portal to the tax authorities via the service provider organization T-valve.
2. in case of changing the service provider organization T-VAN, the taxpayer must make the stop registration under the provisions of article 33 and perform the procedure of registration prescribed in article 31 of this circular.
Article 33. Subscribe to stop using the service T-valve 1. Case T-service stop VALVES for tax registration, tax return, taxpayers performing registered under model number 03/REGISTER-T-valve attached to this circular and send your electronic portal to the tax authorities via the service provider organization T-valve.
2. The tax authorities send a confirmation message to stop using the service T-VAN to taxpayers through the organization provide services T-valve.
3. From the moment of registration to stop using the service T-VAN for tax registration, tax return, taxpayers make tax registration, tax return by other images.
Chapter VI IMPLEMENTATION Article 34. Effective enforcement of this circular are effective since January 1, 2011.
Article 35. Implementation 1. The regulations on the management of non-tax guidance in this circular made under the provisions of the law on tax administration and enforcement guidance documents.
2. The General Department of taxation, the State Treasury and the organizations and individuals concerned is responsible for implementation of this circular.
3. in the implementation process, if there are difficulties and obstacles to timely reflect the recommendation of the Ministry of finance to study the resolution.