Chương 5 Thông tư 180/2010/TT-BTC: Thực hiện giao dịch điện tử trong lĩnh vực thuế qua tổ chức cung cấp dịch vụ T-VAN

Chapter 5.

PERFORMING THE ELECTRONIC TRANSACTIONS IN THE FIELD OF TAX VIA T-VAN SERVICE PROVIDING ORGANIZATIONS

Article 31. Thủ tục đăng ký sử dụng dịch vụ T-VAN

Procedures for registration for T-VAN service use

1. The taxpayers are entitled to use T-VAN service in registration and declaration of electronic tax.

2. The taxpayers make the declaration sheets registering for T-VAN service use under the form No. 01/DK-T-VAN promulgated with this Circular and send it to the web portals of the tax agencies via the T-VAN service providing organizations.

3. Within 03 working days from the date receiving the declaration sheet registering for T-VAN service use, the tax agency will send notice to the T-VAN service providing organization. In case of disapproval, the tax agency will notify the reason to the T-VAN service providing organization.

4. Since having been approved by tax agency for use of T-VAN service until the service use is terminated, the taxpayer sends and receives electronic documents via the T-VAN service providing organization and does not carry out the procedures for tax registration and declaration in other forms (except for the cases stipulated at the point đ, clause 2, Article 27 of this Circular.)

5. The electronic documents of the taxpayer sent via the T-VAN service providing organization must enclosed the digital signature of the taxpayer and the T-VAN service providing organization.

Article 32. Modification and supplement of the information in the declaration sheet of registration for T-VAN service use

1. In case of modification and supplement of information in the declaration Sheet of registration for T-VAN service use, the taxpayer will declare the information required to be modified and supplemented under the form 02/DK-T-VAN promulgated with this Circular and send it to the web portal of the tax agency via the T-VAN service providing organization.

2. In case of modifying the T-VAN service providing organization, the taxpayer must conduct the procedures for suspension registration as prescribed in the Article 33 and conduct the procedures of re-registration as prescribed in the Article 33 of this Circular.

Article 33. Registration for suspension of T-VAN service use

1. In case suspending the T-VAN service use for the procedures of tax registration and declaration, the taxpayer performs the registration under the form No. 03/DK-T-VAN promulgated with this Circular and sends it to the web portal of the tax agency via the T-VAN service providing organization.

2. The tax agency will send notice to confirm the suspension of T-VAN service use to the taxpayer via the T-VAN service providing organization.

3. From the time of registering the suspension of the T-VAN service use for the procedures of tax registration and declaration, the taxpayer will conduct the procedures of tax registration and declaration in other forms.