Chapter III
VALUE-ADDED ELECTRONIC TAX TRANSACTION SERVICES (T-VAN)
Section 1. SELECTION OF PROVIDERS OF T-VAN SERVICES
Article 31. Selection of IT organizations to sign T-VAN service contracts
1. Criteria for selection of IT organizations to sign T-VAN service contracts
a) The IT organization must
- Be an enterprise operating in Vietnam, has Certificate of Enterprise registration or certificate of investment or license for investment in IT in Vietnam.
- Has experience of IT solutions and electronic data exchange solutions between organizations, to be specific:
+ have at least 03 years’ experience of the IT field.
+ Have established IT systems and applications for at least 10 other organizations.
+ Have established electronic data exchange systems between branches of enterprises or organizations.
+ Have an effective digital certificate issued by a CA.
b) The IT organization must:
- Have sufficient financial capacity to establish a system of equipment, organize and maintain its operation which matches the scale of service provision.
- Have paid a deposit at a bank in Vietnam or obtain a guarantee of not lower than VND 5 billion by a bank in Vietnam, or have bought insurance against risks and possible compensations during provision of services and payment of cost of database maintenance during the provision of T-VAN services.
- Have business premises and locations for equipment placement which ensure safety.
c) Personnel
- There are at least 05 employees who have bachelor’s degrees in IT, practical experience of networking, security of electronic data exchange system, database management, and good knowledge about tax.
- There are technicians who work in turn 24 hours a day to maintain the electronic data exchange system and support users of T-VAN services.
d) Technology
- The system of technological equipment must satisfy the following requirements:
+ Services are provided for taxpayers and connection to the web portal of General Department of Taxation are available 24 hours a day and 7 days a week, including weekends and public holidays. The suspension period for maintenance does not exceed 2% of functional hours.
+ The system is able to detect, warn, and block illegal access, new methods of network attack in order to ensure the security and integrity of data exchanged between participants; measures are taken to control transactions between taxpayers and tax authorities.
+ There are procedures for data backup and restoration; Data backup is made within 08 hours from the occurrence of breakdown.
- There are solutions to store result of transmissions between participants and electronic documents before transactions are successful; original electronic data must be stored on the system and can be accessed online.
- The log of every electronic transaction on the system is retained for at least 10 years from the time of transaction is successful. Such information can be accessed online during the retention period.
- There are plans and backup systems to maintain the safe and continuous operation, respond to unexpected situations, and overcome breakdowns.
- Data connection standards established by General Department of Taxation are complied with.
2. General Department of Taxation shall consider signing agreements, carry out inspections of fulfillment of the conditions mentioned in Clause 1 of this Article, and sign T-VAN service agreements under the procedures in Clause 3 of this Article.
3. Procedures for signing T-VAN service agreement:
a) The IT organization which satisfies all criteria mentioned in Clause 1 of this Article shall send a proposal for T-VAN service contract an, supporting documents, and the T-VAN service provision plan to General Department of Taxation.
b) Within 20 days from the receipt of the proposal, General Department of Taxation shall notify the IT organization of the result (provide explanation if the proposal rejected)
c) The IT organization shall connect to the web portal of General Department of Taxation from the day on which the General Department of Taxation agrees to sign the T-VAN service contract. The General Department of Taxation shall carry out an inspection and sign the agreement if the inspection result is satisfactory. If the inspection result is not satisfactory, General Department of Taxation shall issue a rejection and provide explanation.
d) Within 10 days after signing the contract, General Department of Taxation shall post the list of organizations that have signed T-VAN service agreements (hereinafter referred to as service provider) on www.gdt.gov.vn and the web portal of General Department of Taxation.
e) If the service provider changes or add information related to the agreement after it is signed, the service provider must discuss and reach a consensus with General Department of Taxation within 10 working days from the occurrence of such changes.
f) In case the service provider wishes to stop providing services, the service provider must discuss and reach a consensus with General Department of Taxation 30 days before the intended termination date in order for the General Department of Taxation to make a notification on www.gdt.gov.vn and the web portal of General Department of Taxation.
4. General Department of Taxation is entitled to terminate the agreement with a service provider in the following cases:
- The service provider violates the criteria mentioned in Clause 1 of this Article, terms and conditions of the agreement, or regulations of law on electronic transactions.
- The service provider is dissolved or has its Certificate of Enterprise registration or operating license or another license related to its operation revoked; the service provider is declared bankrupt.
The General Department of Taxation shall send a notification to the service provider, cut the connection with the service provider, make an announcement of the termination on www.gdt.gov.vn and the web portal of General Department of Taxation.
Taxpayers making e-transactions in taxation via such service provider may switch over to making transactions via the web portal of General Department of Taxation or be assisted by General Department of Taxation in registering with another service provider.
5. Organizations that have been providing T-VAN services before the effective date of this Circular may keep providing T-VAN services in accordance with regulations of this Circular.
Section 2. REGISTRATION OF E-TRANSACTIONS IN TAXATION VIA T-VAN SERVICE PROVIDERS
Article 32. Procedures for registering T-VAN services
1. Taxpayers may use T-VAN services while following electronic tax procedures.
2. Taxpayers shall make a T-VAN service registration form (form 01/DK-T-VAN enclosed herewith) and send it to the web portal of General Department of Taxation via the T-VAN service provider.
3. Right after the registration form is received, the tax authority shall send a notification (form 03/TB-TDT enclosed herewith) to the T-VAN service provider to send it to the taxpayer.
If the registration is granted, the tax authority shall send the taxpayer a notification of user account on the web portal of General Department of Taxation. If rejected, the web portal of General Department of Taxation shall send the T-VAN service provider an explanation to be sent to the taxpayer.
In case of registration of electronic tax payment, after finishing registration on the web portal of General Department of Taxation via the T-VAN service, the taxpayer shall register for electronic tax payment with a bank as prescribed in Clause 2 Article 15 of this Circular.
4. Taxpayers who make e-transactions in taxation via T-VAN service providers may access relevant information on the web portal of General Department of Taxation.
5. Electronic documents sent by taxpayers to tax authorities via T-VAN service providers must bear digital signatures of the taxpayers and the T-VAN service providers.
Article 33. Registration of changes of information about T-VAN services
1. In case information on the T-VAN service registration form is changed, the taxpayer shall complete form 02/DK-T-VAN enclosed herewith and send it to the web portal of General Department of Taxation via the T-VAN service provider.
The web portal of General Department of Taxation shall send a notification (form 03/TB-TDT enclosed herewith) of whether or not the changes are granted via the T-VAN service provider.
Information about changes of the bank account serving electronic tax payment shall be registered prescribed in Clause 2 Article 16 of this Circular.
2. The taxpayer that wishes to change the T-VAN service provider shall follow the unsubscribing procedures in Article 34 and apply again in accordance with Article 32 of this Circular.
Article 34. Procedures unsubscribing T-VAN services
1. In case of unsubscribing T-VAN services, the taxpayer shall complete form 03/DK-T-VAN and send it to the web portal of General Department of Taxation via the T-VAN service provider.
2. The tax authority shall send a confirmation (form 03/TB-TDT enclosed herewith) to the taxpayer via the T-VAN service provider.
3. From the time of unsubscribing T-VAN services, the taxpayer shall make e-transactions in taxation via the web portal of General Department of Taxation or another T-VAN service provider. Registered information shall be automatically updated by the web portal of General Department of Taxation.
Section 3. RELATIONSHIP BETWEEN OF T-VAN SERVICE PROVIDERS, TAXPAYERS AND TAX AUTHORITIES
Article 35. Relationship between T-VAN service providers and taxpayers
The relationship between a T-VAN service provider and a taxpayer is determined according to the T-VAN service contract.
1. Rights and obligations of providers of T-VAN services
a) A provider of T-VAN services has the right to:
- Sign contracts with taxpayers to provide T-VAN services, which specify responsibility of both parties for contents of electronic documents.
- Refuse to provide T-VAN services for entities that are unqualified or violate the contracts.
- Collect payment for T-VAN services from taxpayers to sustain its operation according to the contract.
b) A provider of T-VAN services has the obligation to:
- Publish the operating method and service quality on its website.
- Provide transmission services and complete the format of electronic documents to facilitate exchange of information between taxpayers and tax authorities.
- Transmit and receive electronic documents punctually and completely under agreements with other parties.
- Retain result of every transmission; retain electronic documents before transactions are successfully done.
- Ensure connection, security, integration of information, and provide other utilities for other participants in the exchange of electronic documents.
- Inform taxpayers and tax authorities of 10 days before maintenance days and take measures for ensuring taxpayers’ interest.
- Confirm submission of electronic tax declarations by taxpayers using T-VAN services.
- Take responsibility if electronic tax documents of taxpayers are not received by tax authorities punctually even though the taxpayers submitted them on schedule.
2. Rights and obligations of taxpayers
a) Every taxpayer has the right to:
- Select a T-VAN service provider to enter into a T-VAN service contract.
- Have information about e-transactions in taxation kept confidential by the T-VAN service provider, unless otherwise agreed by all parties.
b) Every taxpayer has the obligation to:
- Adhere to terms and conditions of the contract with the T-VAN service provider.
- Enable the T-VAN service provider to implement security measures.
- Take responsibility for their electronic tax documents.
Article 36. Relationship between providers of T-VAN services and tax authorities
Providers of T-VAN services must comply with the terms and conditions on the agreements with tax authorities while in the course of T-VAN service provision.
1. Rights and obligations of providers of T-VAN services
a) A provider of T-VAN services has the right to:
- Connect to the web portal of General Department of Taxation to provide T-VAN services.
- Receive instructions from tax authorities to process transactions between taxpayers and tax authorities.
- Cooperate with tax authorities in providing training for taxpayers to provide T-VAN services.
- Be assisted by tax authorities in resolving difficulties that arise during the provision of T-VAN services.
- Receive forms and templates from tax authorities to provide T-VAN services.
- Provide electronic tax services for taxpayers as authorized by tax authorities.
b) A provider of T-VAN services has the obligation to:
- Only provide T-VAN services for taxpayers during the periods mentioned in the agreement with General Department of Taxation.
- Send electronic tax declaration documents to the web portal of General Department of Taxation at least once every hour from the receipt of electronic tax declaration documents from taxpayers; other electronic tax documents and other electronic documents (taxpayer registration, tax payment, tax refund) must be immediately sent to tax authorities.
- Provide sufficient information and data for tax authorities at their request.
- Comply with applicable regulations of law on telecommunications, Internet, and technical regulations imposed by competent authorities.
- Establish a channel to connect with the web portal of General Department of Taxation to ensure continuity and security. Resolve difficulties that arise during the provision of T-VAN services and report those related to the web portal of General Department of Taxation to tax authorities for resolving in cooperation.
Notify taxpayers and tax authorities of errors of the website of the T-VAN service provider as prescribed in Article 9 of this Circular.
- Submit reports on provision of T-VAN services to General Department of Taxation.
2. Tax authorities have the responsibility to:
a) Establish and maintain connection between the web portal of General Department of Taxation and providers of T-VAN.
b) Inspect the operation of every provider of T-VAN services to ensure service quality and conformable operation.
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)