CIRCULAR

AMENDMENTS TO SOME ARTICLE OF THE DECREE NO. 110/2015/TT-BTC DATED JULY 28, 2015 OF THE MINISTRY OF FINANCE ON E-TRANSACTIONS IN TAXATION

Pursuant to the Law on Tax Administration No. 78/2006/QH11 dated November 29, 2006: Law on amendments to the Law on Tax Administration No. 21/2012/QH12 dated November 20, 2012; Law on amendments to the Law on Tax Administration No. 71/2014/QH13 dated November 26, 2014; Law on amendments to the Law on Tax Administration No. 106/2016/QH13 dated April 06, 2016 and their guiding documents;

Pursuant to the Government’s Decree No. 165/2018/ND-CP dated December 24, 2018 on e-transactions in financial operations;

Pursuant to the Government’s Decree No. 130/2018/ND-CP dated September 27, 2018 on guidelines for of the Law on E-Transactions of Digital Signatures and Digital Signature Authentication;

Pursuant to the Government's Decree No. 87/2017/ND-CP dated September 26, 2017 defining functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director General of the General Department of Taxation;

The Minister of Finance hereby promulgates a Circular on amendments to some Article of the Decree No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on e-transactions in taxation.

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1. Clauses 4, 6 and 7 of Article 3 are amended as follows:

“4. Electronic tax transaction account is the username and password given by the tax authority to a taxpayer to log in on the web portal of General Department of Taxation to make e-transactions in taxation and access electronic records.

Electronic tax transaction account includes 01 (one) main account and no more than 10 (ten) sub-accounts. The main account is provided by the tax authority to a taxpayer after e-transactions in taxation are registered as prescribed in Article 15 of this Circular. The sub-accounts are registered by the taxpayer via the main account to grant privileges to make e-transactions in taxation by each service”.

“6. Provider of T-VAN services means an intermediary prescribed in the Law on E-Transactions and accepted by the General Department of Taxation to connect with the web portal of the General Department of Taxation to provide representative services (partial or total) that involve the transmission, receipt, storage or recovery electronic data messages; to facilitate initiation and processing of electronic records; to confirm e-transactions between the taxpayer and the tax authority.

2. Clause 8 and Clause 9 of Article 3 are changed to Clause 7 and Clause 8 respectively.

3. Clause 3 of Article 7 is amended as follows:

“3. Electronic records mentioned in this Circular shall be considered as physical documents. Electronic records will be considered originals if one of the following methods specified in Article 5 of the Government’s Decree No. 165/2018/ND-CP dated December 24, 2018 on e-transactions in financial operations (hereinafter referred to as “the Decree No. 165/2018/ND-CP”) is adopted.

Electronic records shall be amended as prescribed in Article 8 of the Decree No. 165/2018/ND-CP.

Electronic records shall be converted to physical records and vice versa as prescribed in the Law on E-Transactions and Decree No. 165/2018/ND-CP”.

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“Article 8. Time for submitting electronic documents and paying tax electronically

1. Taxpayers may make e-transactions in taxation 24 hours a day and 7 days a week, including weekends and public holidays.

2. Time for confirming receipt of electronic tax documents is the basis for the tax authority to determine submission time and take actions against late submission or failure to submit tax documents; or to determine time for processing electronic tax documents according to the Law on Tax administration, its guiding documents and regulations of this Circular. The date of submission of electronic tax returns shall be determined as follows:

a) Regarding electronic applications for taxpayer registration, it is the date written on the application receipt notice send by tax authorities to taxpayers through the web portal of the General Department of Taxation or T-VAN service providers (Form No. 01-1/TB-TDT enclosed herewith).

b) Regarding electronic tax returns, it is the date written on the returns receipt notice send by tax authorities to taxpayers through the web portal of the General Department of Taxation or T-VAN service providers (Form No. 01-2/TB-TDT enclosed herewith).

c) Regarding records of electronic tax payment, it is the date written on the record receipt notice send by tax authorities to taxpayers through the web portal of the General Department of Taxation or T-VAN service providers (Form No. 01-1/TB-TDT enclosed herewith).

d) Regarding electronic applications for tax refund, it is the date written on the application receipt notice send by tax authorities to taxpayers through the web portal of the General Department of Taxation or T-VAN service providers (Form No. 01-2/TB-TDT enclosed herewith).

3. Tax payment date shall be determined as prescribed in Clause 1 Article 3 of the Circular No. 84/2016/TT-BTC dated June 17, 2016 of the Ministry of Finance on guidelines for collection and payment of taxes and domestic revenues for the state budget (hereinafter referred to as “the Decree No. 84/2016/TT-BTC”).

The tax authority or provider of T-VAN services must send the confirmation note (Form 05/TB-TDT enclosed herewith) to the taxpayer within 15 minutes from the receipt of the confirmation of successful electronic tax payment from the bank or inform the taxpayer of the reasons for failure of the electronic tax payment, unless tax is paid electronically via the bank’s electronic payment system as prescribed in Clause 2 Article 24 of this Circular”.

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“3. If the error is caused by the web portal of General Department of Taxation on the deadline for submitting tax documents or for paying tax:

a) The General Department of Taxation shall post a notification (Form 02/TB-TDT enclosed herewith) which specifies the errors and time of resumption on www.gdt.gov.vn and the web portal of General Department of Taxation.

b) If the taxpayer submits electronic tax documents and records of electronic tax payment on the next day when the web portal of the General Department of Taxation if functional again, except for the case prescribed in Clause c of this Point. It will be considered punctual if electronic tax documents and records of electronic tax payment are submitted within this time limit.

c) If the taxpayer wishes to submit physical documents in person at the tax authority or by post or pay tax in person at the State Treasury or bank, the tax authority, State Treasury or bank shall receive and process them as prescribed”.

6. Clauses 1 and 3 of Article 15 are amended as follows:

“1. The taxpayer shall enter the web portal of General Department of Taxation and register for e-transactions in taxation (Form 01/DK-TDT enclosed herewith), append the digital signature, and send the application form to the web portal of General Department of Taxation. Only after receiving a notification of user account from the tax authority as prescribed in this Article or Article 32 hereof, the taxpayer can make tax transactions as prescribed (except for the case of applying for taxpayer registration for the first time as prescribed in Article 19 hereof).

The taxpayer shall be provided with a main account which can be used to make all e-transactions in taxation as prescribed in Clause 1 Article 1 of this Circular, except for the case in Clause 2 of this Article. The taxpayer is entitled to use main account to register one or more sub-accounts via the web portal of the General Department of Taxation to make every electronic tax transaction.

Within 15 minutes from the receipt of the taxpayer’s application, the web portal of the General Department of Taxation shall send a notification (Form No. 03/TB-TDT enclosed herewith) to the email address or phone number registered by the taxpayer.

If the application is granted, the web portal of the General Department of Taxation shall send information about the electronic tax transaction account to the taxpayer.

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“3. Persons who have TINs and use verification codes shall register e-transactions in taxation as follows:

a) Persons who pay tax periodically shall enter the web portal of General Department of Taxation and register for e-transactions in taxation as prescribed in Clause 1 and Clause 2 of this Article.

The taxpayer shall present their ID card or passport or Citizen ID card to receive and activate electronic tax transaction accounts at the tax authority.

b) Persons who pay tax irregularly shall register for e-transactions in taxation each time they file their tax returns”.

7. Clause 1 of Article 18 is amended as follows:

“1. Electronic taxpayer registration means the taxpayer (except for the case in which the taxpayer applies for taxpayer registration together with enterprise, cooperative or business registration) shall submit the application for taxpayer registration and receive results (except for the case in which the taxpayer registration certificate or notice of TIN is received) through the web portal of web portal or T-VAN service provider.

In the case of applying for taxpayer registration for the first time, the taxpayer shall submit the application and receive results as prescribed in Article 19 of this Circular.

8. Article 19 is amended as follows:

“Article 19. First-time taxpayer registration

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2. The web portal of the General Department of Taxation shall receive and compare information and send a notice (Form No. 01-1/TB-TDT enclosed herewith) of receipt of the electronic application for taxpayer registration to the taxpayer within 15 minutes from the receipt of the taxpayer’s application to the email address or phone number registered by the taxpayer with the tax authority. The notice shall specify time and location of returning the results and request the taxpayer to bring physical documents to the tax authority.

3. In case the application for taxpayer registration is satisfactory, the taxpayer shall follow the instructions mentioned in the Circular No. 95/2016/TT-BTC.

If the taxpayer shall submit physical application for taxpayer registration at the tax authority written on the notice of receipt of electronic application for taxpayer registration.

The tax authority shall compare the physical application with the application received via the web portal of the General Department of Taxation. If the physical application for taxpayer registration matches the electronic one, the tax authority shall return a notification of result to the taxpayer. If the physical application for taxpayer registration does not match the electronic one and information in the physical application is sufficient and accurate, the tax authority shall use information on the physical application and send a notification of result to the taxpayer. If the information in the physical application is not sufficient and accurate, the tax authority shall instruct the taxpayer to complete the information and submit the physical application.0}

Within 30 (thirty) days from the date written on the notice of receipt of electronic application for taxpayer registration, if the taxpayer does not go to the tax authority or go to the tax authority without a written explanation, the electronic application will be rejected.

4. If the application for taxpayer registration is not satisfactory, within 02 (two) working days from the date of receipt of the application written on the notice of the electronic application for taxpayer registration, the tax authority the taxpayer shall send a notice (Form No. 01-2/TB-TDT enclosed herewith) of rejection of the application to the taxpayer via the web portal of the General Department of Taxation.

The taxpayer shall submit another electronic application for taxpayer registration via the web portal of the General Department of Taxation or a physical application at the supervisory tax authority instead of the application already submitted to the tax authority”.

9. Article 20 is amended as follows:

“Article 20. Changing taxpayer registration information, suspension of business, invalidation of TIN, and other taxpayer registration procedures

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2. The web portal of the General Department of Taxation or the T-VAN service provider shall receive and examine the electronic application for taxpayer registration and send a notice (Form No. 01-1/TB-TDT enclosed with this Circular) of receipt of the application within 15 minutes from the receipt of the taxpayer’s application.

3. If the application is satisfactory, the taxpayer shall send a notification of result to the taxpayer to the registered email address or the T-VAN service provider within the time limit mentioned in the Circular No. 95/2016/TT-BTC.

If the taxpayer wishes to receive the taxpayer registration certificate or notice of TIN by post, the tax authority shall send it to the address registered by the taxpayer.

4. If the application is not satisfactory, within 02 (two) working days from the date of receipt of the application written on the notice of the electronic application for taxpayer registration, the tax authority the taxpayer shall send a notice (Form No. 01-2/TB-TDT enclosed herewith) of rejection of the application to the taxpayer via the web portal of the General Department of Taxation or T-Van service provider.

The taxpayer shall submit another electronic application for taxpayer registration via the web portal of the General Department of Taxation or T-VAN service provider or a physical application at the supervisory tax authority instead of the application already submitted to the tax authority”.

10. Article 21 is amended as follows:

“Article 21. Change of information about responsibility to declare tax

If information about the responsibility to declare tax (including type of tax, tax forms, tax period, tax declaration deadline, starting or ending date of declaring tax) on the web portal of the General Department of Taxation is incorrect or changed, the taxpayer shall use their electronic tax transaction account to enter the web portal of the General Department of Taxation or the provider of T-VAN services and adjust the information. The tax authority shall update information about the taxpayer’s responsibility to declare tax and send information to the taxpayer for verification via the web portal of General Department of Taxation or the provider of T-VAN services within 02 working days from the date on which the taxpayer adjusts the information”.

11. Article 22 is amended as follows:

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1. A taxpayer shall declare tax electronically using one of the following methods:

a) Declare tax online on the web portal of General Department of Taxation: enter the web portal of General Department of Taxation, complete the form, append the digital signature, and send the electronic tax return to the tax authority.

b) Declare tax with software and other tools: create the tax return with software or other tools in the standard format required by the tax authority; enter the web portal of General Department of Taxation, append the digital signature, and send the electronic tax return to the tax authority.

c) Declare tax via a provider of T-VAN services.

2. The web portal of the General Department of Taxation shall send a notice of receipt of the electronic tax return (Form No. 01-1/TB-TDT enclosed herewith) to the taxpayer within 15 minutes from the receipt of the taxpayer’s electronic tax return.

Within 01 (one) working day from the date written on the notice of receipt of the electronic tax return, the tax authority shall send a notice (Form No. 01-2/TB-TDT enclosed herewith) of whether the tax return is accepted or not to the taxpayer via the web portal of the General Department of Taxation or the T-VAN service provider.

If the tax authority accepts the electronic tax return, the date of confirming fulfillment of responsibility to declare tax electronically is the date written on the notice of receipt of the electronic tax return (Form No. 01-1/TB-TDT enclosed herewith) if the electronic tax return is received for the first time via the web portal of the General Department of Taxation or T-VAN service provider.

If the electronic tax return is rejected, the tax authority shall send a notice of rejection of the electronic tax return (Form No. 01-2/TB-TDT enclosed herewith) which specifies the reason to the taxpayer via the web portal of the General Department of Taxation.

It will be considered that the taxpayer has not completed the procedures for submission of the tax return if, by the deadline for submission of the tax return prescribed in the Law on Tax Administration and its guiding documents, the taxpayer fails to re-submit the tax return or re-submits it without the permission of the tax authority.

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12. Article 26 is amended as follows:

“Article 26. Electronic tax payment

1. Procedures for electronic tax payment shall be carried out as prescribed in Articles 6, 7 and 8 of the Circular No. 84/2016/TT-BTC.

2. In case a taxpayer pays tax electronically using bank services, the bank shall process records of electronic tax payment in accordance with the bank where the taxpayer’s account is opened and transmit information about the taxpayer’s records of electronic tax payment to the tax authority via the web portal of the General Department of Taxation”.

13. Article 27 is amended as follows:

“Article 27. Making and sending electronic tax refund claims

1. The taxpayer shall make and send the claim documents to the tax authority as follows:

a) If claim documents consist of the claim for refund of amounts payable to the state budget and enclosed documents, the taxpayer shall adopt one of the two following methods:

- Use the electronic tax transaction account to enter the web portal of General Department of Taxation, make claim documents as prescribed, append the digital signature, and send the documents to the web portal of General Department of Taxation.

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b) If the tax return includes the claim for tax refund and the claim for refund of amounts payable to the state budget is not required to be submitted, the electronic claim documents shall be made and sent together with the electronic tax return as prescribed in Article 22 of this Circular.

2. Notice of acceptance/rejection of the claim documents

a) If claim documents consist of the claim for refund of amounts payable to the state budget and enclosed documents:

Within 15 minutes from the receipt of the electronic claim documents, the web portal of the General Department of Taxation shall send a notice of receipt of the electronic claim documents (Form No. 01-1/TB-TDT enclosed herewith) to the taxpayer.

Within 03 (three) working days from the date written on the notice of receipt of the electronic claim documents, the tax authority shall send a notice (Form No. 01-2/TB-TDT enclosed herewith) of acceptance/rejection of the electronic claim documents to the taxpayer via the web portal of the General Department of Taxation.

b) If the tax return includes the claim for tax refund:

The web portal of the General Department of Taxation shall send a notice of receipt of the electronic claim documents and notice of receipt of the tax return. The notice of acceptance/rejection of the electronic tax return and notice of acceptance/rejection of the electronic claim documents shall be sent as prescribed in Article 22 of this Circular and Point a of this Clause respectively.

c) The time limit for processing the claim documents begins on the date written on the notice of receipt of the electronic claim documents (Form No. 01-2/TB-TDT enclosed herewith)”.

14. Clauses 1, 2 and 3 of Article 28 are amended as follows:

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2. The taxpayer shall provide explanation and additional information/records concerning the claim documents via the web portal of the General Department of Taxation or a provider of T-VAN services.

3. The tax authority shall send the decision on tax refund or decision on tax refund and deduction of amounts payable to the state budget to the taxpayer via the web portal of the General Department of Taxation or a provider of T-VAN services.

The tax authority shall also send the electronic decision on tax refund and order to refund amounts payable to the state budget or decision on tax refund and deduction of amounts payable to the state budget and order to refund and deduct amounts payable to the state budget (in the case of value added tax refund) and send the order to refund mounts payable to the state budget or order to refund and deduct amounts payable to the state budget (in another case of refund) to the State Treasury”.

15. Article 29 is amended as follows:

“Article 29. Accessing, certifying and adjusting taxpayer’s information

1. Accessing taxpayer’s information:

a) Taxpayers may use electronic tax transaction accounts to enter the web portal of the General Department of Taxation to access and print information about documents, notifications between taxpayers and tax authorities. Information on the web portal of the General Department of Taxation has the same value as that of physical documents issued by a tax authority.

b) Taxpayers that have not yet had electronic tax transaction accounts may use the electronic transaction code that is unique to each transaction to access information about transactions with tax authorities.

2. Certifying amount of tax paid to the budget

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b) The web portal of the General Department of Taxation shall send a notice of receipt of the electronic tax documents (Form No. 01-1/TB-TDT enclosed herewith) within 15 minutes from the receipt of the taxpayer’s written request.

The tax authority shall review and compare information under its management and send a notice (Form No. C1-10b/NS-TDT enclosed herewith) of whether or not amount of tax paid to the budget is certified to the taxpayer via the web portal of the General Department of Taxation within the time limit set forth in Clause 3 Article 18 of the Circular No. 84/2016/TT-BTC”.

3. Accessing information about amount of tax

Taxpayers may use electronic tax transaction accounts to enter the web portal of the General Department of Taxation to access information on amount of tax.

On the 15th of every month (or the next working day if the 15th day falls on a public holiday prescribed in the Labor Code), the web portal of the General Department of Taxation shall post information on the amount of tax paid in the previous month. Information on amount of tax paid monthly includes:

a) Amount of tax carried forward from the previous month (opening balance);

b) Amount of tax incurred in a month (amount incurred in period)

c) Amount of tax carried forward to the next month (closing balance).

If the information on the amount of tax does not match the tax data monitored by the taxpayer, the taxpayer shall contact the supervisory tax authority for resolution.

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Correction of errors, tracing and adjustment of information on tax collection and payment shall comply with Article 17 of the Circular No. 84/2016/TT-BTC.

The taxpayer may use electronic tax transaction account to enter the web portal of the General Department of Taxation, make a trace request (Form No. C1-11/NS enclosed with the Circular No. 84/2016/TT-BTC), append the digital signature and send it to the tax authority.

The web portal of the General Department of Taxation shall send a notice of receipt of the electronic tax documents (Form No. 01-1/TB-TDT enclosed herewith) to the taxpayer within 15 minutes from the receipt of the taxpayer’s trace request.

After receiving the trace request via the web portal of the General Department of Taxation or a T-VAN service provider, the tax authority shall check, compare and issue a notice of adjustment of information on tax payment (Form No. 06/TB-TDT enclosed herewith) to the taxpayer via the web portal of the General Department of Taxation within the time limit set forth in Article 17 of the Circular No. 84/2016/TT-BTC”.

16. Clause 3 is added Article 35 as follows:

“3. The taxpayer shall submit electronic tax documents to the provider of T-VAN services. Within the time limit specified in Point b Clause 1 Article 36 of this Circular, the provider of T-VAN shall submit the taxpayer’s electronic tax documents to the web portal of General Department of Taxation”.

17. Clause 3 is added Article 36 as follows:

“3. Tax authorities shall send their notices, decisions and documents mentioned in this Circular to the information exchange system of T-VAN service providers so that the T-VAN service providers send them to taxpayers”.

18. Forms are amended and replaced as follows:

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- Notice of technical errors occurring on the web portal of the General Department of Taxation - Form No. 02/TB-TDT;

- Notice of electronic tax transaction account - Form No. 03/TB-TDT;

- Notice of electronic tax payment - Form No. 05/TB-TDT;

- Application form for registration of electronic transactions with tax authority - Form No. 01/DK-TDT;

- Application form for change or addition of information about tax electronic transactions - Form No. 02/DK-TDT;

b. The “Notice of confirmation of receipt of electronic tax documents - Form No. 01/TB-TDT” and “Notice of electronic taxpayer registration - Form 06/TB-TDT” promulgated together with the Circular No. 110/2015/TT-BTC are replaced with the “Notice of receipt - Form 01-1/TB-TDT” and “Notice of acceptance/rejection - Form 01-2/TB-TDT”.

c. The following forms are added:

- Notice of adjustment of information on tax payment - Form No. 06/TB-TDT;

- Written request for certification of amount of tax paid to state budget - Form No. C1-10a/NS-TDT;

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Article 2. Effect

1. This Circular comes into force from November 05, 2019.

2. During the implementation of this Circular, in the cases where any of the documents mentioned herein is amended or replaced, the newest one shall apply. Difficulties should be promptly reported to the Ministry of Finance for consideration./.

PP. THE MINISTER
THE DEPUTY MINISTER




Tran Xuan Ha