Chapter I
GENERAL PROVISIONS
Article 1. Scope
1. This Circular deals with:
a) Electronic tax procedures according to the Law on Tax administration including: taxpayer registration, tax filing, tax payment, tax refund, receipt of electronic documents sent by taxpayers to competent agencies.
b) Provision of supportive services for electronic taxpayers including: access to information about taxpayer, sending notifications of tax authorities to taxpayers.
c) Criteria for selection, procedures for concluding agreements with providers of T-VAN services; making e-transactions in taxation via providers of value-added services.
2. This Circular does not regulate e-transactions in taxation for goods during export and import stage at customs authorities.
Article 2. Regulated entities
1. Taxpayers mentioned in Article 2 of the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006.
2. Providers of T-VAN services
3. General Department of Taxation, Departments of Taxation of provinces, and Sub-departments of taxation of districts.
4. Organizations and individuals (hereinafter referred to as entities) involved in the electronic transaction between taxpayers and tax authorities.
Article 3. Interpretation of terms
1. E-transaction in taxation means following tax procedures prescribed by the Law on Tax administration, provision of supportive services for electronic taxpayers according to Clause 1 Article 1 of this Circular.
2. Electronic tax documents are information created, sent, received, and stored electronically to follow procedures for taxpayer registration, tax filing, tax payment, tax refund, access to information about taxpayers and notifications of tax authorities to taxpayers. Electronic documents have the same value as paper documents.
3. Transaction code is a series of characters created under uniform rules to identify electronic tax documents on the web portal of General Department of Taxation. The transaction code of each electronic tax document shall be unique in order to identify it.
4. Electronic tax transaction account is the username and password given to a taxpayer to log in on the web portal of General Department of Taxation when making e-transactions in taxation and read documents, notifications received/sent between the tax authority and the taxpayer through the web portal of General Department of Taxation.
5. Verification code means the one-time password used when a taxpayer being an individual who has not obtained a digital certificate makes an electronic transaction. This password is sent from the web portal of General Department of Taxation to the phone number or email address registered by the taxpayer to the tax authority.
6. T-VAN services are services that involve transmission, receipt, storage, recovery of electronic tax data between taxpayers and tax authorities serving electronic transactions.
7. Providers of T-VAN services are IT organizations that have agreements with General Department of Taxation to provide T-VAN services.
8. Banks include commercial banks, wholly foreign banks, branches of foreign banks, and other credit institutions established and operating under the Law on credit institutions.
9. Web portal of General Department of Taxation is the website where the information mentioned in Clause 1 Article 1 of this Circular is posted.
Article 4. Rules for e-transactions in taxation
1. The e-transactions in taxation must be transparent, fair, truthful, safe, effective and conformable with the Law on Electronic transaction.
2. The taxpayer who has declared tax electronically must also make other transactions mentioned in Clause 1 Article 1 of this Circular electronically, except for the case in Article 9 of this Circular.
3. Taxpayers and relevant entities who have finished making e-transactions in taxation are not required to apply other methods and the tax procedures are considered completed.
4. All notifications of tax authorities from the web portal of General Department of Taxation sent to the email address or phone number registered by the taxpayer shall also be stored on the web portal of General Department of Taxation. Taxpayers may access the notifications through the electronic tax transaction account or transaction code provided for taxpayers.
Article 5. Rules for e-transactions in taxation
A taxpayer must satisfy the following conditions to make e-transactions in taxation:
1. The taxpayer has an effective digital certificate issued by a certificate authority (CA) or a competent authority and recognized by a competent authority, unless:
a) The taxpayer is an individual permitted to use verification codes in case the digital certificate is yet to be issued.
b) The taxpayer applies for taxpayer registration and taxpayer ID number (TIN) according to Article 19 of this Circular.
c) The taxpayer pays tax electronically through a bank services (Internet, mobile, ATM, POS services, and other electronic payment services) under regulations of the bank.
2. The taxpayer is able to connect and use the Internet; has registered an email address, mobile phone number (if the person has not obtained a digital certificate) with the tax authority (unless the taxpayer pays tax electronically through a bank under regulations of that bank).
3. A taxpayer may apply for multiple digital certificates for one or multiple tax procedures; open multiple bank accounts to pay tax electronically; register a phone number or receive verification codes via messages; register an email address to receive notifications during the process of tax transactions with tax authorities. In addition, the taxpayer may register an additional email address for each tax procedure.
Article 6. Use of digital signatures and verification codes
1. Taxpayers making e-transactions in taxation must use digital signatures created by the digital certificate issued by a CA or a competent authority and recognized by a competent authority.
In case a taxpayer signs a tax service contract with a tax agent, the tax agent must use the digital certificate to sign electronic documents of the taxpayer when making electronic transactions tax authorities.
Taxpayers being individuals who make e-transactions in taxation without digital certificates may use verification codes generated by the system of tax authorities or relevant agencies.
2. Tax authorities, providers of T-VAN services, and banks who make e-transactions in taxation prescribed in this Circular must use digital signatures created by digital certificates issued by CAs or competent authorities and recognized by a competent authorities.
3. Digital signatures and verification codes are hereinafter referred to as digital signatures.
Article 7. Electronic documents
1. Electronic documents include:
a) Electronic tax documents include: taxpayer registration documents, tax declaration documents, tax refund documents, other electronic tax documents and tax reports prescribed by the Law on Tax administration and its instructional documents.
b) Electronic tax invoices: electronic receipts or invoices for payment to state budget prescribed by state budget, unless tax is paid electronically through banks.
c) Other electronic documents and notifications of tax authorities and taxpayers.
Electronic documents mentioned in this Clause must bear the digital signature as prescribed in Article 6 of this Circular.
2. Papers documents enclosed with electronic tax documents must be converted into electronic documents as prescribed by the Law on Electronic transaction and sent to the web portal of General Department of Taxation.
3. Electronic documents mentioned in this Circular have the same value of paper documents. Where necessary, electronic documents shall be converted into paper documents in accordance with the Law on Electronic transaction via the web portal of General Department of Taxation, except for the case in which tax is paid electronically under regulations on state budget revenues and expenditures.
4. Every organization that has connected with tax authorities must use electronic documents when making transactions with tax authorities, use electronic documents provided by tax authorities to complete administrative procedures for taxpayers, and must not request taxpayers to submit paper documents.
Article 8. Time for submitting electronic documents and paying tax electronically
1. Taxpayers may make e-transactions in taxation 24 hours a day and 7 days a week, including weekends and public holidays.
2. Time of submission of electronic tax documents is the time written on confirmation note of the tax authority (form 01/TB-TDT enclosed herewith) or the form of a T-VAN service provider (in case T-VAN services are used). The confirmation note is the basis for the tax authority to determine submission time according to the Law on Tax administration and take actions against late submission or failure to submit tax documents.
The tax authority or provider of T-VAN services must send the confirmation note or the reasons for rejecting electronic tax documents to the taxpayer via the web portal of General Department of Taxation within 15 minutes after receiving the electronic tax documents.
3. Tax payment date is the day the taxpayer or his/her representative pays tax from the taxpayer’s account at a bank and the tax payment is confirmed by the bank which serves the taxpayer or his/her representative.
The tax authority or provider of T-VAN services must send the confirmation note (form 05/TB-TDT enclosed herewith) to the taxpayer within 15 minutes from the receipt of the confirmation of successful tax payment from the bank or inform the taxpayer of the reasons for failure of the electronic tax payment, unless tax is paid electronically via the bank’s electronic payment system.
4. Depending on the time of submission of electronic tax documents on the notification sent via the web portal of General Department of Taxation or the provider of T-VAN services, the tax authority shall impose a fine for late submission of tax documents and send a fine notice to the taxpayer via the web portal of General Department of Taxation. If the taxpayer does not respond within 03 working days, the tax authority shall issue a decision on penalties for administrative violations.
If the taxpayer does not submit tax declaration documents, the tax authority shall check the tax notices sent to the taxpayer via the web portal of General Department of Taxation and send a fine notice to the taxpayer via the web portal of General Department of Taxation. The fine notice shall also be sent by post.
5. Depending on the confirmed time of electronic tax payment on the notification sent via the web portal of General Department of Taxation or confirmation of tax payment issued by the bank on the electronic tax invoice, the tax authority shall calculate late payment interest.
Article 9. Dealing with errors during e-transactions in taxation
1. If the error is caused by the taxpayer’s system, the taxpayer must deal with it or contact the supervisory tax authority for instructions and support.
If the taxpayer has not resolved the error by the deadline for submitting tax documents or deadline for paying tax, the taxpayer shall submit paper documents to the tax authority whether directly or by post and pay tax at a bank. The taxpayer’s supervisory tax authority has the responsibility to support and instruct the taxpayer to make electronic transactions in the next periods.
2. If the error is caused by the system of provider of T-VAN services or the bank serving the taxpayer, the provider of T-VAN services or the bank must notify the taxpayer and cooperate with General Department of Taxation for support. The provider of T-VAN services or bank is responsible for late submission of tax documents (in case the taxpayer submits them punctually) and quickly takes measures to assist the taxpayer to send tax documents to the tax authority as soon as possible.
3. If the error is caused by the web portal of General Department of Taxation on the deadline for submitting tax documents or for paying tax, General Department of Taxation shall post a notification (form 02/TB-TDT enclosed herewith) on www.gdt.gov.vn and the web portal of General Department of Taxation which specifies the errors and time of resumption.
If the taxpayer submits electronic tax documents on the next day when the website of the General Department of Taxation if functional again, the taxpayer will not incur administrative penalties for late submission of electronic tax documents and is exempt from pay late payment interest for the period during which the system is suspended according to the notification of General Department of Taxation. Exemption of late payment interest shall be managed by the system of General Department of Taxation.
Article 10. Information security
The transmission and exchange of information about e-transactions in taxation must be secured in accordance with the Law on Information technology, the Law on Electronic transaction, and other regulations of law. Participants in the exchange of electronic tax information and data have the responsibility to protect the safety, confidentiality, accuracy, and integrity of data, use the data within the scope of their duties; cooperate with relevant entities in taking necessary technical measures to ensure the security and safety of the system.
Article 11. Retention of electronic documents
Electronic tax documents shall be retained for the same period as paper documents. Electronic tax documents may be retained after expiration of the retention period if they affect the integrity of the system and circulating documents until their deletion does not affect other electronic transactions
Article 12. Rights and obligations of taxpayers
1. Perform the duties and exercise the rights prescribed in the Law on Tax administration, the Law on Electronic transaction, and their instructional documents.
2. Receive instructions during e-transactions in taxation.
3. Access and print electronic documents sent to the web portal of General Department of Taxation according to the Law on Tax administration, the Law on Electronic transaction, and their instructional documents.
4. Have tax procedures recognized as completed according to the Law on Tax administration; use electronic documents in transactions with tax authorities and relevant organizations.
5. Use electronic tax transaction accounts provided by tax authorities to follow electronic tax procedures; tax is paid through banks electronically.
6. Prepare, develop, and operate their system to serve e-transactions in taxation in a convenient and conformable way.
7. Provide, update information about electronic transactions promptly and accurately; manage, use electronic tax transaction accounts in a way that ensure safety, security, and conformity.
8. Manage digital certificates and ensure accuracy of digital signatures on their electronic documents.
9. Monitor, update, respond to information about e-transactions in taxation; follow instructions and notifications sent by tax authorities to taxpayers’ email addresses and on the web portal of General Department of Taxation.
Article 13. Duties and entitlements of tax authorities and tax officials
1. Perform the duties and exercise the rights prescribed in the Law on Tax administration, the Law on Electronic transaction, their instructional documents, and regulations of this Circular.
2. Provide instructions and support for taxpayers, providers of T-VAN services, banks, and relevant organizations to make e-transactions in taxation.
3. Develop, operate the system for receiving and processing electronic tax data in a way that ensure security, safety, and continuity. The suspension period for maintenance must not exceed 2% of functional hours. The system may only be suspended outside working hours. The suspension of the system for maintenance must be announced on www.gdt.gov.vn and the web portal of General Department of Taxation.
4. Provide information about taxpayers who change, add, suspend e-transactions in taxation and information about cooperation in collection of state budget revenues for banks to serve electronic tax collection.
5. Develop a system for connection and provision of information about tax paid electronically to relevant entities to complete tax procedures for taxpayers as prescribed.
6. Promptly, sufficiently, and accurately update information about e-transactions in taxation of taxpayers.
7. Send feedbacks to taxpayers according to information registered with tax authorities during electronic transactions.
8. If the taxpayer’s electronic documents have been stored in the database of tax authorities, tax authorities and tax officials must use the data on the system and must not request the taxpayer to provide paper documents.
Article 14. Responsibility for managing and assisting taxpayers in making e-transactions in taxation
1. State Treasuries shall:
a) Cooperate with tax authorities and banks in transmitting, receiving, verifying information about electronic tax payment and tax refund.
b) Provide information about accounts of State Treasuries at banks.
c) Process and compare data about electronic tax payment and tax refund with banks and tax authorities.
2. Banks shall:
a) Cooperate with tax authorities and State Treasuries in electronic receipt and refund of tax.
b) Cooperate with tax authorities and State Treasuries in processing and comparing tax payment and tax refund data.
c) Promptly, sufficiently, and accurately exchange information about taxpayers’ accounts for electronic tax payment, information about electronic tax documents with tax authorities.
d) Assist taxpayers during the process of electronic tax payment.
3. Relevant organizations and units
a) Cooperate with tax authorities in assisting taxpayers to in making e-transactions in taxation.
b) Cooperate with tax authorities in connecting, exchanging information about electronic documents serving completion of tax procedures for taxpayers as prescribed.
c) User electronic documents provided by tax authorities to complete tax procedures for taxpayer; Do not request taxpayers to submit paper documents.
Tìm kiếm
Thông tư 110/2015/TT-BTC hướng dẫn giao dịch điện tử trong lĩnh vực thuế do Bộ trưởng Bộ Tài chính ban hành (Bản Pdf)
Thông tư 110/2015/TT-BTC hướng dẫn giao dịch điện tử trong lĩnh vực thuế do Bộ trưởng Bộ Tài chính ban hành (Bản Word)