Chương 2 Thông tư 180/2010/TT-BTC: Thủ tục đăng ký thuế, khai thuế điện tử

Chapter 2.

PROCEDURES FOR ELECTRONIC TAX REGISTRATION AND DECLARATION

Article 14. Procedures for electronic tax registration

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

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

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

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

Article 15. Procedures for electronic tax declaration registration

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

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

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

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

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

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

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

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

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

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

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

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

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

Article 16. Procedures for electronic tax declaration

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

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

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

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