THE MINISTRY OF FINANCE
Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on electronic tax transactions
Pursuant to the Law on Electronic transaction dated November 29, 2005;
Pursuant to the Law on Information technology dated June 29, 2006;
Pursuant to the Law on Tax administration dated November 29, 2006; the Law on the amendments to the Law on Tax administration dated November 20, 2012; Law No. 71/2014/QH13 on amendments to tax laws dated November 26, 2014, and instructional documents;
Pursuant to the Government's Decree No. 27/2007/ND-CP dated February 23, 2007 on electronic transactions in financial activities;
Pursuant to the Government's Decree No. 26/2007/ND-CP dated February 15, 2007, specifying the implementation of the Law on Electronic transaction applicable to digital signatures and the authentication of digital signatures; the Government's Decree No. 106/2011/ND-CP dated November 23, 2011 on amendments to Decree No. 26/2007/ND-CP; the Government's Decree No. 170/2013/ND-CP dated November 13, 2013 on amendments to Decree No. 26/2007/ND-CP and Decree No. 106/2011/ND-CP;
Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;
The Minister of Finance promulgates a Circular on electronic tax transactions:
Chapter I
GENERAL PROVISIONS
Article 1. Scope of adjustment
1. This Circular deals with:
a) Electronic tax procedures according to the Law on Tax administration including: tax registration, tax filing, tax payment, tax refund, receipt of electronic documents sent by taxpayers to competent agencies.
b) Provision of supportive services for electronic taxpayers including: access to information about taxpayer, sending notifications of tax authorities to taxpayers.
c) Criteria for selection, procedures for concluding agreements with providers of T-VAN services; making electronic tax transactions via providers of value-added services.
2. This Circular does not regulate electronic tax transactions for goods during export and import stage at customs authorities.
Article 2. Subject of application
1. Taxpayers mentioned in Article 2 of the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006.
2. Providers of T-VAN services
3. General Department of Taxation, Departments of Taxation of provinces, and Sub-departments of taxation of districts.
4. Organizations and individuals (hereinafter referred to as entities) involved in the electronic transaction between taxpayers and tax authorities.
Article 3. Interpretation of terms
1. Electronic tax transaction means following tax procedures prescribed by the Law on Tax administration, provision of supportive services for electronic taxpayers according to Clause 1 Article 1 of this Circular.
2. Electronic tax documents are information created, sent, received, and stored electronically to follow procedures for tax registration, tax filing, tax payment, tax refund, access to information about taxpayers and notifications of tax authorities to taxpayers. Electronic documents have the same value as paper documents.
3. Transaction code is a series of characters created under uniform rules to identify electronic tax documents on the web portal of General Department of Taxation. The transaction code of each electronic tax document shall be unique in order to identify it.
4. Electronic tax transaction account is the username and password given to a taxpayer to log in on the web portal of General Department of Taxation when making electronic tax transactions and read documents, notifications received/sent between the tax authority and the taxpayer through the web portal of General Department of Taxation.
