Chương 4 Thông tư 180/2010/TT-BTC: Dịch vụ giá trị gia tăng về giao dịch điện tử trong lĩnh vực thuế (T-VAN)

Chapter 4.

VALUE ADDED SERVICE ON ELECTRONIC TRANSACTION IN THE FIELD OF TAX (T-VAN)

Article 22. Criterion for being granted the Certificate of recognition for T-VAN service providing organization

1. Requirements on the entities:

a) Being the enterprises operating in Vietnam havve the Certificates of business registration or Certificates of investment or Licenses of investment of the enterprises investing in Vietnam in the field of information technology.

b) Having experience in buiding the information technology solution and solution of electronic data exchange between the organizations, namely:

- Having at least 03 years operating in the field of information technology.

- Having deployed system and application of the information technology successfully for at least 10 organizations.

- Having deployed the system of electronic data exchange to serve the electronic data exchange among branches of the enterprises or among the organizations.

c) Having digital certificates issued by the public digital signature certification service providing organizations and still effective.

2. Requirements on finance:

a) Having efficient financial capacity to establish the system of technical equipment, organizing and maintaining the operation appropriate with the scale of service providing.

b) Having deposited at a commercial bank operating in Vietnam or having a written guarantee made by a commercial bank operating in Vietnam for an amount of not less than 5 billions VND, or buying insurance to settle risks and compensation items that can occur during the course of service provision and cost payment of receiving and maintaining the enterprise’s data in case the Certificates for recognition of the T-VAN service providing organization are revoked.

c) Head offices, locations for placing equipment must ensure safety in accordance with the types of services provided.

3. Requirements on personnel:

There is a team of the technical staffs that has at least five officials with university degrees specialized in information technology.

4. Requirements on technique

a) Establishing the technical equipment system to ensure the following requirements:

- Ensuring to provide services to the taxpayers and online connect to the web portal of the tax agency 24 hours a day, 7 days a week, including days-off (Saturday, Sunday and holidays, Tet). The system downtime for maintenance is not more than 2% of total service providing hours.

- Being capable of detecting, alerting and blocking illegal accesses, forms of attack on the network environment to ensure the confidentiality, integrity of data exchanged between the parties; taking measures to control transactions with the taxpayers and tax agencies.

- Having processes and implementation of data backup, online data backup, data recovery; maximum time for data recovery is 08 hours from the time of system’s failure.

b) Having solution to store the result of transmission and receiving times between the parties of the transaction; storing electronic documents during the time when the transaction has not been completed with the requirement that the original electronic data message must be stored on the system and online accessed.

c) The electronic transaction log on the system must be stored for at least 10 years from the time of successful transactions. This information can be looked up online in the period of storage as mentioned above.

d) Having contingency plans and backup systems to maintain the operation safely, continuously and having plans for dealing with unusual situations and overcoming the problems.

đ) Meeting standard requirements for data connection stipulated by the General Department of taxation.

Article 23. Procedures registering for T-VAN service provision

1. Dossier of registration for T-VAN service provision.

Dossier of registration for T-VAN service provision is made into 02 sets, each set consists of:

a) An application for T-VAN service provision under the form No. 01/T-VAN promulgated together with this Circular.

b) Certificate of business registration or Certificate of investment or License of investment (copy);

c) Digital certificate issued by the public digital signature certification service providing organization (certified copy).

d) The written certification of the bank deposit or a written Guarantee from a credit institution or insurance contract regarding the compensation for losses that may occur during the process of T-VAN service provision (certified copy).

đ) The project of T-VAN service provision includes the following contents:

- The detailed business plan including scope, subjects for service provision; service quality standards; human resources, the experience of the subject and other necessary information;

- The technical system meeting requirements specified in Clause 4, Article 22 of this Circular;

- Time for service provision.

e) Written commitment to provide long-term service, at least 05 years for the users.

2. Dossier of registration for T-VAN service provision is sent to the General Department of taxation.

3. Verifying and accepting the dossier of registration for T-VAN service provision:

a) Within a period of 20 days from the date receiving the dossier of registration for T-VAN service provision, the General Department of Taxation conducts to review and appraise the dossier. If it is complete, valid and meets the criteria specified in the Article 22 of this Circular, the General Department of taxation will send notice in writing on the approval of the dossier of the organization. In necessary case, the time for review and appraisal is extended but not more than 30 days from the date receiving the dossier.

b) In case the organizations registering for the service of T-VAN provision does not meet the criteria in Article 22 of this Circular, the General Department of taxation shall send a written notice of refusal and stating the reasons therefore.

Article 24 Procedures for connecting information technology system of the organization whose dossier of registration for T-VAN service provision has been accepted with the web portal of the tax agency.

1. Within a period of 10 working days from the date the General Department of Taxation issues a notice of accepting the dossier registering for T-VAN service provision, the organization makes the connection to the web portal of the tax agency.

2. Within 10 working days from the date the organization sent a written notice of the completion of connection; the tax agency organizes the verification and makes minutes on the testing results of the technical infrastructure and recognizing the connection. In case the organization does not meet the requirements of technical infrastructure, the General Department of taxation shall send a written notice of refusal and stating the reasons therefore.

Article 25. Issuing the certificate of recognition for the T-VAN service providing organization

Within a period of 10 working days from the date signing the Minutes on the testing results of the technical infrastructure and recognizing the connection, the General Department of taxation will:

1. Issue the certificate of recognition for the T-VAN service providing organization (form No. 02/T-VAN promulgated together with this Circular).

2. Công bố công khai trên Website của Bộ Tài chính, Website của Tổng cục Thuế về danh sách các tổ chức đã được cấp Giấy công nhận tổ chức cung cấp dịch vụ T-VAN.

Publicize on the website of the Ministry of Finance, the website of the General Department of taxation for the list of organizations that have been issued the certificate of recognition for the T-VAN service providing organization

Article 26. Procedures for modifying the content and requesting the re-issuance of the certificate of recognition for the T-VAN service providing organization

1. The T-VAN service providing organization must send the dossier for modifying the content of the certificate of recognition for the T-VAN service providing organization to the General Department of Taxation in the following cases:

a) The organization has a need to modify the content of the certificate of recognition for the T-VAN service providing organization;

b) Restructuring the enterprise in accordance with regulation of the law.

2. The dossier requesting for modifying the Certificate of recognition for the T-VAN service providing organization is made into 02 sets. Each set of consists of: An application for modifying the content of the certificate of recognition for the T-VAN service providing organization in which clearly states the reason, content for modification, number of Certificate of recognition for the T-VAN service providing organization that is still valid and relevant documents.

3. Within 15 days from the date of receipt of the dossier for the modification of the Certificate of recognition for the T-VAN service providing organization, the General Department of Taxation will verify the dossier and check the reality (if necessary) and issue the new Certificate of recognition for the T-VAN service providing organization to the organization if it still meets the conditions specified in Article 22 of this Circular. In case the modification does not satisfy the conditions, the General Department of Taxation shall send a written notice stating clearly the reasons therefore.

4. In case the Certificate of recognition for the T-VAN service providing organization is lost, torn, burnt, or destroyed, it shall be re-issued. The procedures, dossier and time limit for the re-issuance is similar to those prescribed in clause …and the clause 3 of this Article.

Article 27. Procedures for temporary suspension of T-VAN service provision

1. Cases of temporary suspension

a) Failing to meet one of the criteria stipulated in the Article 22 of this Circular in the process of service provision.

b) By the decision of the Court or the competent state authority.

2. Procedures for temporary suspension

a) Upon detection that organizations that provides T-VAN service commit the acts of violation as prescribed at the Point a, Clause 1 of this Article, the competent state authority will draw up a record of violation for the organization and transfer the dossier to the General Department of Taxation for reviewing and making a decision to temporarily suspend the T-VAN service provision of the organization under the form No. 03/T-VAN promulgated together with this Circular.

b) Right after receiving the decision on temporary suspension from the General Department of Taxation or the Court or the state competent authority, the orgnization of T-VAN service provision must:

- Temporarily stop the connection to the web portal of the tax agency.

- Not sign new contracts on providing T-VAN service with the party using the service;

- No later than 01 working day from the decision on temporary suspension, the content of the temporary suspension must be notified on the website of its unit.

- Deal with other issues relating to the operation of T-VAN service provision with the taxpayer and tax agency.

c) No later than 01 working day from the decision on temporary suspension, the General Department of taxation announces the content of the temporary suspension on the website of its unit.

d) Within 3 months from the date of operation suspension, if the T-VAN service providing organization overcomes the violations prescribed in Clause 1 of this Article and submits a written request to the General of Taxation, then this organization will be reviewed, made a decision by the General of Taxation to permit re-operation. In case the T-VAN service providing organization fails to overcome the violations, its Certificate of recognition for the T-VAN service providing organization will be revoked.

đ) During the time the T-VAN organization is temporarily suspended for operation, the taxpayer who is performing electronic tax registration and declaration via T-VAN organization shall be allowed to switch to other form of tax registration and declaration.

Article 28. Procedures for revoking Certificate of recognition for the T-VAN service providing organization

1. Cases of revocation:

a) Forging documents, providing incorrect information in the dossier of registration for T-VAN service provision.

b) Exceeding the time limit of 12 months from the date issued the Certificate of recognition for the T-VAN service providing organization but any activity of T-VAN service provision is not be implemented.

c) Performing the seriously prohibited acts as stipulated in the Article 9 of the Electronic Transaction Law

d) Exceeding the prescribed time limit but the cause of the temporary suspension is not overcome.

đ) Voluntarily requesting for stopping providing the T-VAN service.

e) Being dissolved as prescribed at Points a, b, c, clause 1, Article 157 of the Enterprises Law dated November 29, 2005

g) Being revoked the Certificate of business registration or Certificate of investment, License of investment; being declared bankruptcy by the decision of the Court.

2. Procedures for revoking the Certificate of T-VAN service provision

2.1. Cases of revocation as prescribed at points a, b, c, d clause 1 of this Article:

a) Upon detection that organizations providing T-VAN service commit the acts of violation, the General Department of Taxation will draw up a record of violation and review and make a decision to temporarily suspend the activities of the organizations under the form 03/T-VAN promulgated together with this Circular.

b) Right after there is a decision on temporarily suspending the activity of T-VAN service provision, the organization must:

- Stop the connection to the electronic data processing system of the General Department of taxation;

- Not sign new contract for the supply of T-VAN service with the taxpayer;

- No later than 01 working day since there is a decision on temporary suspension, announce the content of the temporary suspension on the website of its unit.

- Within a period of 15 days from the date of the decision on the temporary suspension of operation, report in writing to the General Department of Taxation on the solution for settling problems concerning contract liquidation with the taxpayers, plan for data processing.

- Settle down the other problems relating to the operation of T-VAN service provision with the taxpayers and tax agencies as required by the tax agency;

- Within 30 days from the date of the decision on the temporary suspension of operation, complete the liquidation of contracts signed with the taxpayers on T-VAN service provision;

c) Within 05 working days since the T-VAN service providing organization has completed the contract liquidation and settled down the related problems, the General Department of Taxation makes a decision on revoking the Certificate of recognition for T-VAN service providing organization for the organizations under the form No. 04/T-VAN promulgated together with this Circular.

2.2. Cases of revocation prescribed at point đ, clause 1 of this Article:

a) The T-VAN service providing organization sends dossier requesting for revocation to the General Department of Taxation. The dossier includes:

- Written request for revocation of the Certificate of recognition for T-VAN service providing organization, which has the following content: Number of the Certificate of recognition for T-VAN service providing organization; reason for revocation proposal; suggestion on the content and time for contract liquidation settlement with the taxpayers, other relevant liquidation problems

- Report on the activities of the organization since the time of commencing operation till the time of proposing to stop T-VAN service provision and revoking the Certificate of recognition for T-VAN service providing organization;

b) The General Department of Taxation checks the dossier, if it is complete, then settle upon procedure as defined at point c, clause 2.2 of this Article. If the dossier is incomplete, the T-VAN service providing organization must be notified within 03 working days from the date receiving the dossier.

c) Checking and revoking the Certificate of recognition for T-VAN service providing organization

- Checking and verifying the process of business and operation of the organization relating to the suspension of T-VAN service provision;

- Making a decision on temporary suspension of T-VAN service provision (form No. 03/T-VAN promulgated together with this Circular) and requiring the organization to execute the contents specified at point b, clause 2.1 of this Article.

- Within 05 working days since the time the T-VAN service providing organization completes the contract liquidation and settlement of relevant problems, the General Department of Taxation makes a decision on revoking the Certificate of recognition for T-VAN service providing organization for the organizations under the form 04/T-VAN promulgated together with this Circular.

2.3. Cases of revocation as prescribed at the point e, clause 1 of this Article:

a) Within 07 days from the date of having decision on dissolution, the T-VAN service providing organization must send the decision on dissolution to the General Department of Taxation.

b) After receiving the decision on dissolution from the organization, the General Department of Taxation will:

- Require the T-VAN service providing organization to settle the problems concerning contract liquidation with the taxpayers, plan for data processing (if not having been made before dissolution). 

- Make a decision on revoking the Certificate of recognition for T-VAN service providing organization (form 04/T-VAN promulgated together with this Circular) after the organization has finished the contents as required.

2.4. Cases of revocation as prescribed at point g, clause 1 of this Article:

a) During the process the state competent authority conducts the procedures to revoke the Certificate of business registration or Certificate of investment or License of investment, implement the bankruptcy procedures, the T-VAN service providing organization is responsible for settling the problems concerning contract liquidation with the taxpayers, plan for data processing.

b) In case the T-VAN service providing organization does not carry out its responsibility stated at the point a, clause 2.4 of this Article, after being revoked the Certificate of business registration or Certificate of investment or License of investment by the competent authority or being declared bankrupt by a Court’s decision; the legal representative, the members for the limited liability companies, the company owners for one member limited liability companies, members of the Board of Management for the joint stock companies, the partnership members for partnership companies are joitly liable to execute the obligations stated at point a, clause 2.4 of this Article.

c) The General Department of Taxation makes a decision on revoking the Certificate of recognition for T-VAN service providing organization for the organizations under the form 04/T-VAN promulgated together with this Circular within five working days from the date receiving the decision from the competent authority concerning the revocation of the Certificate of business registration or Certificate of investment or License of investment, declaration of organization bankrupt.

2.5. Announcing the decision on revocation of T-VAN service providing certificate

Within 05 working days from the date of making decision on revoking the Certificate of recognition for T-VAN service providing organization for the organization, the General Department of Taxation is responsible for announcing this decision at the head office of the General Department of Taxation and on its website.

Article 29. Relation between the T-VAN service providing organization with the taxpayers

The relation between the T-VAN services providing organization with the taxpayers is determined on the basis of contracts of the T-VAN service provision.

1. Rights and obligations of the T-VAN service providing organizations

a) Rights of the T-VAN service providing organizations

- Signing written contract with the taxpayers on the provision and use of T-VAN service, in which the responsibilities of the parties concerning the contents of electronic documents must be clearly specified.

- Being entiled to refuse to provide T-VAN service to individuals and organizations that do not meet conditions to participate in the transaction or violate the contracts.

- Being entiled to collect fees of T-VAN service usage from the taxpayers to ensure the operational maintenance as agreed in the contract between the two parties.

b) Obligations of T-VAN service providing organizations

- The T-VAN service providing organizations publicly announce the mode of operation, service quality on the Website introducing the service of the organizations.

- Providing transmission and receiving service and perfecting the form of electronic document presentation to serve the exchange of information between the taxpayers with the tax agencies.

- Performing the sending and receiving on schedule, in the integrity of electronic document as agreed with the parties participating in the transaction.

- Storing the result of transmission and receiving; storing electronic documents in the time of incomplete transaction.

- Ensuring the connection, security, integrity of information and providing other utilities for the parties participating in the exchange of electronic documents.

- 10 days prior to the downtime of the system for maintenance, notifying the taxpayers and tax agencies and also letting them the handling measures to guarantee their interests.

2. Rights and obligations of the taxpayers

a) Rights of the taxpayers

- Selecting the T-VAN service providing organization for signing the T-VAN service providing contract

- Being ensured the confidentiality on the data of electronic transaction information by the T-VAN service providing organization in the field of tax, unless otherwise agreed

b) Obligations of the taxpayers

- - Strictly complying with the Articles that are signed in the contracts with the T-VAN service providing organizations;

- Creating favourable conditions for the T-VAN service providing organizations to carry out the measures to ensure the safety and security for system;

- Taking responsibility before law for its dossiers of electronic tax

Article 30. Relation between the T-VAN service providing organizations with the tax agencies

The T-VAN service providing organizations are the subjects that undergo the management of the tax agencies in the activity of T-VAN service provision.

1. Rights and obligations of the T-VAN service providing organizations

a) Rights of the T-VAN service providing organizations

- Being entitled to connect to the web portals of the tax agencies to provide for the value added service in the field of tax.

-Being supported by the tax agencies on the tax professional skill to carry out the transmitting and receiving transaction between the taxpayers with the tax agencies.

Being entitled to coordinate with the tax agency to carry out the training for the taxpayers for performing the T-VAN service provision.

Being supported by the tax agencies to settle down the problems arising in the course of performing the T-VAN service provision.

- Being supplied by the tax agencies with standard forms and formats to perform the T-VAN service providing activity.

b) Obligations of the T-VAN service providing organizations

- The T-VAN service providing organizations are entitled to provide the T-VAN service for the taxpayers only from the date of being issued the Certificates of recognition for T-VAN service providing organizations.

- Providing complete information and data for the competent authority as required in accordance with regulations of the law.

- Complying with the current regulations of the law concerning telecommunications, internet and technical and professional regulations promulgated by the competent authorities.

- Being responsible for setting up the channels connected to the web portals of the tax agencies to ensure the continuity, security, and safety. In case there is any problem in the course of performing the value added service on the electronic transaction in the field of tax, proactively settle it down and notify the tax agencies in order to coordinate in case of having problems related to the web portals of the tax agencies.

- Performing the report regulations on the T-VAN service providing activity with the General Department of Taxation.

2. Responsibilities of the tax agencies

a) Establishing, maintaining, and ensuring the connection to web portals of the tax agencies with the T-VAN providing organizations.

b) Inspecting the activities of the T-VAN service providing organizations to ensure the quality of the service and operation as prescribed.