Chapter IV
E-TAX TRANSACTIONS THROUGH T-VAN SERVICE PROVIDERS
Section 1. SELECTION OF T-VAN SERVICE PROVIDERS
Article 41. Selection of a T-VAN service provider and connection of its system with the GDT’s web portal
1. An enterprise which is selected as a T-VAN service provider is the one specified in Clause 1 Article 15 of the Decree No. 165/2018/ND-CP.
2. Conditions to be satisfied by a T-VAN service provider to ensure quality of e-tax services provided to taxpayers or satisfy requirements for connection to the GDT's web portal and ensure information safety and security online.
a) Regarding the enterprise: Have experience in formulating IT solutions and e-data exchange solutions between organizations. Have at least 03 years of operation in the information technology field.
b) Regarding finance
Have sufficient financial capacity to establish a system of equipment, organize and maintain its operation in conformity with the scale of service provision and technical requirements specified in Point d of this Clause; Have paid a deposit at a bank operating in Vietnam or obtain a guarantee of not less than VND 5 billion by a bank operating in Vietnam or have bought insurance against risks and possible compensations during provision of services and payment of cost of receipt and maintenance of database of the enterprise during the provision of T-VAN services.
c) Regarding personnel
c.1) Having at least 05 technical employees who have bachelor’s degrees in IT, practical experience in network management, security of e-data exchange system, database management, and good knowledge of the law on tax.
c.2) Have technicians who regularly carry out supervisions and inspections 24 hours a day and 7 days a week, including weekends, public holidays and Tet holidays to maintain the system and support users of T-VAN services.
d) Regarding technical aspect:
d.1) Have a system of technological equipment that provides services to taxpayers and connects to the GDT’s web portal in accordance with the technical connection standards required by GDT and operates online 24 hours a day and 7 days a week.
d.2) Have a system of backup equipment and technologies located in the backup center at least 20km away from the main data center and ready for operation in the event the main system has any breakdown. Have procedures for data backup, online data backup and data recovery; with the maximum time limit for data recovery of 08 hours from the occurrence of breakdown.
d.3) Have the ability to detect, warn and block illegal access and network attacks in order to ensure the security and integrity of data exchanged among the participants; have measures to control transactions between taxpayers and tax authorities.
dd) If the T-VAN service provider provides e-invoice services, it must satisfy the conditions applicable to e-invoice service providers in accordance with prevailing documents.
3. Procedures for connection between the GDT’s web portal and the T-VAN service provider’s information exchange system:
a) The enterprise in Clause 1 of this Article satisfying the technical standards and undertaking to connect to the GDT’s web portal in accordance with GDT’s regulations shall submit an application for connection to GDT’s web portal enclosed with documentary evidences for satisfaction of the standards and a project on T-VAN service provision (hereinafter referred to as “T-VAN service provider”).
b) Within 20 working days from the receipt of the application for connection of T-VAN service provider, GDT shall inspect it and send a notification of acceptance or rejection of the application for connection, in the case of rejection, specify the reason therefor.
c) From the date on which GDT sends a notification of acceptance of the application for connection, the T-VAN service provider shall establish a technical connection with the GDT’s web portal and notify GDT after successful connection in order for GDT to carry out a site inspection at the enterprise.
GDT shall carry out a site inspection of satisfaction of the technical connection standards and sign an inspection record. If the inspection record shows that the T-VAN service provider has satisfied the connection standards, GDT shall sign an agreement with the T-VAN service provider. If the inspection record shows that the T-VAN service provider has failed to satisfy the connection standards, GDT shall issue a notification of its refusal to sign an agreement and specify the reason therefor.
Within 05 working days from the date of signing the inspection record which shows the satisfactory result, the GDT and T-VAN service provider shall agree upon the contents and time of signing the agreement.
d) Within 10 working days after signing the agreement, GDT shall issue a notification publicizing an addition to the list of T-VAN service providers on its website (www.gdt.gov.vn) and web portal.
4. Change or add information about provision of T-VAN services or connection information:
a) If, during the provision of service, the T-VAN service provider changes or add any information related to the agreement signed with GDT, within 10 working days from the date on which the change occurs, the T-VAN service provider shall submit a document enclosed with documents relating to the change to GDT.
b) If the change is related to the signed agreement, the two parties shall sign an appendix to the signed agreement. If the change is related to a technical standard affecting the connection, GDT shall carry out another site inspection of satisfaction of technical standards before signing an appendix to the signed agreement. Within 05 working days from the date of receiving the valid request for change or addition to information and sufficient attached documents (if any) or within 05 working days from the date of signing the inspection record with the satisfactory result, GDT and T-VAN service provider shall agree upon the contents and time of signing an additional agreement.
5. Suspension of T-VAN services:
a) If the T-VAN service provider suspends/terminates T-VAN services, then:
a.1) The T-VAN service provider shall send a 30 days’ notice of service suspension/termination to the related taxpayer and GDT (in the case of suspension, specify the time of suspension and expected time of resumption).
a.2) After receiving the T-VAN service provider’s notification of service suspension/termination, GDT shall make it publicly available on its website (www.gdt.gov.vn) and web portal.
a.3) In the case of service termination, the two parties shall sign a document determining the agreement within 10 working days from the date on which GDT receives the notification of service suspension/termination from the T-VAN service provider.
b) GDT shall, on its own initiative, suspend/terminate the connection between its web portal and the T-VAN service provider’s information exchange system in the following circumstances:
b.1) If the T-VAN service provider is dissolved; has its enterprise registration certificate or establishment license or another license related to its operation revoked; is declared bankrupt as prescribed by law, GDT shall, from the time the competent issues the notification terminate, terminate the connection between its portal and the T-VAN service provider's information exchange system.
b.2) If through an inspection GDT finds that the T-VAN service provider fails to satisfy the technical standards published by GDT; or violates any terms in the signed agreement; or violates any regulation of law on e-transactions.
b.3) According to the severity of the violation, the tax authority reserves the right to suspend for a certain period/terminate the connection between its web portal and the T-VAN service provider’s information exchange system.
b.4) Upon proactively suspending/terminating the connection, GDT shall notify the T-VAN service provider in writing and suspend/terminate the connection with the T-VAN service provider’s information exchange system; GDT shall notify the taxpayer using T-VAN services through the T-VAN service provider whose connection to the GDT's web portal is proactively suspended/terminated by GDT, and make publicly available on its website (www.gdt.gov.vn) and web portal the T-VAN service provider. GDT shall also send a notification via its web portal to the taxpayer that is conducting e-transactions with the tax authority through the T-VAN service provider whose connection to the GDT's web portal is suspended/terminated by GDT.
c) The taxpayer that is conducting transactions with the T-VAN service provider suspending its service provision is entitled to conduct transactions through the GDT’s web portal or register transactions through another T-VAN service provider.
Section 2. REGISTRATION OF E-TAX TRANSACTIONS THROUGH T-VAN SERVICE PROVIDERS
Article 42. Procedures for registration of T-VAN services
1. Every taxpayer is entitled to use T-VAN services for implementing e-tax administrative procedures.
2. Procedures for registration of e-transactions through a T-VAN service provider
a) The taxpayer shall make an application form for registration of T-VAN services (Form No. 01/ĐK-T-VAN enclosed herewith) and submit it to the GDT’s web portal through the T-VAN service provider.
b) Within 15 minutes from the receipt of the application form, the GDT’s web portal shall send a notification (Form No. 03/TB-TĐT enclosed herewith) of acceptance or non-acceptance of the application form through the T-VAN service provider’s information exchange system in order for the T-VAN service provider to send it to the taxpayer.
b.1) In the case of acceptance, the GDT’s web portal shall send a notification to the account on the GDT’s web portal through the T-VAN service provider’s information exchange system in order for the T-VAN service provider to send it to the taxpayer. The taxpayer shall change the password for the account granted for the first time and change the password at least every 03 (three) months to ensure safety and security.
b.2) In the case of non-acceptance, the taxpayer shall rely on the notification of non-acceptance provided by the tax authority in the notification to complete the registered information, e-sign and send it to the GDT’s web portal through the T-VAN service provider or contact the supervisory tax authority for instructions and assistance.
3. Procedures for registration of e-tax payment:
Regarding registration of e-tax payment, after completing the registration on the GDT’s web portal through the T-VAN service provider, the taxpayer shall register e-tax payment with a bank or IPSP under Clause 5 Article 10 hereof.
4. The taxpayer conducting e-transactions with the tax authority through the T-VAN service provider Taxpayers reserves the right to use their e-tax transaction account issued by the tax authority to conduct e-tax transactions and search all relevant information the GDT’s web portal.
5. The taxpayer’s e-documents submitted to the tax authority through the T-VAN service provider must bear digital signatures of the taxpayer and T-VAN service provider.
Article 43. Registration of changes and additions to information about T-VAN services
1. In the case of a change or addition to the information on the T-VAN service registration form, the taxpayer shall complete the Form No. 02/ĐK-T-VAN enclosed herewith and send it to the GDT’s web portal through the T-VAN service provider.
Within 15 minutes from the receipt of the application form, the GDT’s web portal shall send a notification (Form No. 03/TB-TĐT enclosed herewith) of acceptance or non-acceptance of the application form to the taxpayer through the T-VAN service provider.
In the case of a change or addition to the information on the account serving e-tax payment, the taxpayer shall comply with the regulations set forth in Clause 5 Article 10 of this Circular.
2. In the case of change of the T-VAN service provider, the taxpayer shall follow the unsubscribing procedures in Article 44 and apply again in accordance with Article 42 of this Circular.
Article 44. Procedures for unsubscribing T-VAN services
1. In case of unsubscribing T-VAN services, the taxpayer shall complete the Form No. 03/DK-T-VAN enclosed herewith and send it to the GDT’s web portal via the T-VAN service provider.
2. Within 15 minutes from the receipt of the application form, the GDT’s web portal shall send a confirmation (Form No. 03/TB-TĐT enclosed herewith) to the taxpayer via the T-VAN service provider.
3. From the time of unsubscribing T-VAN services, the taxpayer is entitled to register e-transactions with the tax authority via the GDT’s web portal or another T-VAN service provider.
Section 3. RELATIONSHIP BETWEEN OF T-VAN SERVICE PROVIDERS AND TAXPAYERS OR TAX AUTHORITIES
Article 45. Relationship between of t-van service providers and taxpayers
The relationship between a T-VAN service provider and a taxpayer is determined on the basis of the T-VAN service contract.
1. The T-VAN service provider shall:
a) Publish the operating method and service quality on its website.
b) Provide transmission services and complete the format of e-documents to facilitate exchange of information between taxpayers and tax authorities.
c) Transmit and receive e-documents punctually and completely under agreements with other parties.
d) Retain result of every transmission and receipt; retain e-documents before transactions are successfully done.
dd) Ensure connection, security, integration of information, and provide other utilities for other participants in the exchange of e-documents.
e) Give taxpayers and tax authorities ten days' notice of the date of a system outage for maintenance days and take measures for protecting taxpayers’ interests.
g) Send e-tax dossiers of taxpayers to tax authorities and transfer results of processing of e-tax dossiers by tax authorities to taxpayers on schedule as prescribed in this Circular, in the case of sending dossiers against regulations resulting late submission of dossiers, be responsible to taxpayers as prescribed by law.
h) Provide compensation for taxpayers under regulations of law and civil contracts between 2 parties in case the taxpayer suffers any damage through the T-VAN service provider's fault.
2. The taxpayer shall:
a) Adhere to terms and conditions of the contract with the T-VAN service provider.
b) Enable the T-VAN service provider to implement system safety and security measures.
c) Take legal responsibility for their e-tax dossiers.
Article 46. Relationship between of T-VAN service providers and tax authorities
Every T-VAN service providers must comply with the technical requirements and standards for connection with the GDT’s web portal during provision of T-VAN services.
1. Every T-VAN service provider shall:
a) Reserve the right to provide T-VAN services to taxpayers from the date on which the GDT publish the list of T-VAN service providers on its web portal.
b) Send e-tax declaration dossiers to the GDT’s web portal at least once every hour from the receipt of e-tax declaration dossiers from taxpayers; other e-documents must be immediately sent to tax authorities.
c) Send results of processing of e-tax dossiers by tax authorities to taxpayers after receiving results from the GDT’s web portal.
d) Provide sufficient information and data for tax authorities at their request as prescribed by law.
dd) Comply with applicable regulations of law on telecommunications, Internet, and technical and professional regulations imposed by competent authorities.
e) Establish a channel to connect with the GDT’s web portal to implement T-VAN services in a manner that ensures continuity, safety and security. Proactively resolve difficulties that arise during the provision of T-VAN services and report those related to the GDT’s web portal to tax authorities for resolving in cooperation.
Notify taxpayers and tax authorities of errors of the web portal of the T-VAN service provider as prescribed in Article 9 of this Circular.
g) Submit reports on provision of T-VAN services to GDT under the signed agreement.
2. Every tax authority shall:
a) Reserve the right to carry out site inspection according to the criteria prescribed in Clause 2 Article 41 hereof if during the provision of services by every T-VAN service provider the tax authority receives feedback from individuals and units concerned; or finds that the T-VAN service provider fails to satisfy the technical standards published by GDT or violates any terms or conditions of the signed agreement or violates any regulations of law on e-transactions.
b) Establish, maintain and ensure connection between the GDT’s web portal and the T-VAN service providers’ information exchange systems.
c) Inspect the operation of every T-VAN service provider to ensure their service quality and operation comply with regulations.
d) Provide assistance in tax operations in order for T-VAN service providers to conduct transactions in transmission and receipt between taxpayers and tax authorities; cooperate with T-VAN service providers in providing training to taxpayers; assist in resolving difficulties that arise during the provision of T-VAN services; provide standard forms and formats to T-VAN service providers in order for them to provide services.
dd) Send its notifications, decisions and documents mentioned in this Circular to T-VAN service providers’ information exchange systems in order for them to send them to taxpayers.
Tìm kiếm
Thông tư 19/2021/TT-BTC (Bản Word)
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