How to register for e-transactions in the field of taxation through a T-VAN service provider organization in Vietnam?

What is a T-VAN service provider organization in Vietnam?

According to Clause 7, Article 3 of Circular 19/2021/TT-BTC, a T-VAN service provider organization is an entity that provides value-added services for e-transactions in the field of taxation. T-VAN acts as an intermediary as stipulated in the Law on e-transactions 2023 and is accepted by the General Department of Taxation to connect with the electronic portal of the General Department of Taxation to provide services on behalf of (partially or wholly) the taxpayer in sending, receiving, storing, recovering electronic documents; assisting in the creation and processing of electronic documents; confirming the execution of e-transactions between the taxpayer and the tax authority.

How to register for e-transactions in the field of taxation through a T-VAN service provider organization in Vietnam? (Image from the Internet)

How to register for e-transactions in the field of taxation through a T-VAN service provider organization in Vietnam?

According to Clause 2, Article 42 of Circular 19/2021/TT-BTC, the procedures for registering e-transactions in the field of taxation through a T-VAN service provider organization are as follows:

Step 1: Taxpayers create a registration declaration for using T-VAN services (according to Form No. 01/DK-T-VAN issued with Circular 19/2021/TT-BTC) and send it to the electronic portal of the General Department of Taxation via a T-VAN service provider organization.

Step 2: No later than 15 minutes from the time of receiving the registration dossier for using T-VAN services, the electronic portal of the General Department of Taxation sends a notice (according to Form No. 03/TB-TDT issued with Circular 19/2021/TT-BTC) on accepting or rejecting the registration for using T-VAN services through the information exchange system of the T-VAN service provider organization for the T-VAN service provider organization to send to the taxpayer.

If accepted, the electronic portal of the General Department of Taxation sends a notice about the account on the electronic portal of the General Department of Taxation through the information exchange system of the T-VAN service provider organization for the T-VAN service provider organization to send to the taxpayer. The taxpayer is responsible for changing the initially provided account password and changing the password at least every 3 months to ensure safety and confidentiality.

If not accepted, the taxpayer bases on the non-acceptance notice of the tax authority to complete the registration information, electronically sign and send it to the electronic portal of the General Department of Taxation via a T-VAN service provider organization or contact the managing tax authority for guidance and support.

How to register for changes, supplements to T-VAN service Information in Vietnam?

According to Article 43 of Circular 19/2021/TT-BTC, the registration for changes, supplements to T-VAN service information is as follows:

- In case of changes, supplements to the information on the T-VAN service usage registration form, taxpayers declare the changes, supplements (according to Form No. 02/DK-T-VAN issued with Circular 19/2021/TT-BTC) and send them to the electronic portal of the General Department of Taxation via a T-VAN service provider organization.

No later than 15 minutes from the time of receiving the registration dossier for changes, supplements to T-VAN service information, the electronic portal of the General Department of Taxation sends a notice (according to Form No. 03/TB-TDT issued with Circular 19/2021/TT-BTC) on accepting or rejecting the registration of changes, supplements to the taxpayer's information via the T-VAN service provider organization.

In case of changes, supplements to the electronic tax payment account information, the taxpayer follows the provisions of Clause 5, Article 10 of Circular 19/2021/TT-BTC.

- In case of changing the T-VAN service provider organization, the taxpayer must carry out the registration procedures for termination according to the provisions of Article 44 and re-register according to the provisions of Article 42 of Circular 19/2021/TT-BTC.

How to register for unsubscribing T-VAN services in Vietnam?

According to Article 44 of Circular 19/2021/TT-BTC, the registration for unsubscribing T-VAN services is as follows:

- In case of terminating the use of T-VAN services, the taxpayer executes the registration (according to Form No. 03/DK-T-VAN issued with Circular 19/2021/TT-BTC) and sends it to the electronic portal of the General Department of Taxation via a T-VAN service provider organization.

- No later than 15 minutes from the time of receiving the registration dossier for termination, the electronic portal of the General Department of Taxation sends a notice (according to Form No. 03/TB-TDT issued with Circular 19/2021/TT-BTC) confirming the unsubscribing T-VAN services to the taxpayer via the T-VAN service provider organization.

- From the time of registration for unsubscribing T-VAN services, the taxpayer can register for transactions with the tax authority electronically via the electronic portal of the General Department of Taxation or register through another T-VAN service provider organization.

What is the relationship between T-VAN service provider organizations and taxpayers in Vietnam?

Based on Article 45 of Circular 19/2021/TT-BTC, the relationship between T-VAN service provider organizations and taxpayers is defined as follows:

The relationship between T-VAN service provider organizations and taxpayers is determined based on a service provision contract.

(1). For the T-VAN Service Provider Organization

- T-VAN service provider organizations must publicly announce their mode of operation, and service quality on their service introduction website.

- Provide services for the transmission and completion of electronic document forms to facilitate information exchange between taxpayers and tax authorities.

- Perform the sending and receiving of electronic documents on time and in full as agreed with the parties involved in the transaction.

- Store the results of each transmission and receipt; retain electronic documents during the transaction period until completion.

- Ensure connection, confidentiality, integrity of information, and provide other conveniences for the parties involved in exchanging electronic documents.

- Notify taxpayers and tax authorities at least 30 days prior to suspending the system for maintenance, along with measures to ensure taxpayers' rights.

- Be responsible for sending taxpayers' electronic tax dossiers to the tax authorities and transmitting the results of tax authority's processing of electronic tax dossiers to taxpayers on time as stipulated by Circular 19/2021/TT-BTC. In cases where non-conformable sending leads to delayed filing as per regulations, the T-VAN service provider organization must be responsible to the taxpayer as per the law.

- Be responsible for compensating taxpayers as per legal regulations and the civil contract between the two parties when errors of the T-VAN service provider cause damage to the taxpayer.

(2). For the Taxpayer

- Strictly comply with the contractual terms with the T-VAN service provider organization.

- Facilitate the T-VAN service provider organization in implementing safety and security system measures.

- Be legally responsible for their electronic tax dossiers.