Relationship between T-VAN service providers and taxpayers in Vietnam

What are regulations on relationship between T-VAN service providers and taxpayers in Vietnam?

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

The relationship between the T-VAN service provider organization and the taxpayer is established based on the contract for providing T-VAN services.

(1). For the T-VAN service provider organization

- The T-VAN service provider organization publicly announces the operation methods and service quality on the service introduction Website of the organization.

- Provides transmission and reception services and completes the display format of electronic documents to serve the exchange of information between taxpayers and tax authorities.

- Executes timely, complete transmission and reception of electronic documents as per the agreement with the parties involved in the transaction.

- Retains the results of transmissions and receptions; retains electronic documents while the transaction is not completed.

- Ensures connectivity, security, integrity of information, and provides other utilities for parties involved in electronic document exchange.

- Notifies the taxpayer and the tax authorities at least 30 days before suspending the system for maintenance and the handling measures to ensure the rights of the taxpayer.

- Responsible for sending the taxpayer's electronic tax records to the tax authorities and forwarding the resolution results of the electronic tax records from the tax authorities to the taxpayer within the time stipulated in Circular 19/2021/TT-BTC. In circumstances where the transmission is not conformable, causing the taxpayer to submit records late according to regulations, the T-VAN service provider organization is liable to the taxpayer according to the law.

- Responsible for compensating the taxpayer according to the law and the civil contract between the two parties in case the fault belongs to the T-VAN service provider organization, resulting in damage to the taxpayer.

(2). For the taxpayer

- Strictly adhere to the terms signed in the contract with the T-VAN service provider organization.

- Facilitates the measures to ensure system safety and security carried out by the T-VAN service provider organization.

- Legally responsible for their electronic tax records.

Relationship between T-VAN service providers and taxpayers in Vietnam​ (Image from Internet)

What are the procedures for registering to use T-VAN services in Vietnam? What are methods for registering for the services?

Based on Article 42 of Circular 19/2021/TT-BTC, the procedures for registering to use T-VAN services include the following steps:

- Taxpayers can use T-VAN services to perform tax administrative procedures via electronic methods.

- Procedures for registering electronic transactions through the T-VAN service provider organization

Step 1 Taxpayers fill out the registration form for using T-VAN services (according to form No. 01/DK-T-VAN) and send it to the General Department of Taxation's electronic portal via the T-VAN service provider organization.

Step 2 Within 15 minutes of receiving the registration dossier for T-VAN services, the General Department of Taxation's electronic portal sends a notification (according to form No. 03/TB-TDT issued with Circular 19/2021/TT-BTC) about the acceptance or non-acceptance of the registration for using T-VAN services through the T-VAN service provider organization's information exchange system for the T-VAN service provider organization to send to the taxpayer.

- In case of acceptance, the General Department of Taxation's electronic portal sends a notification about the account on the electronic portal of the General Department of Taxation through the T-VAN service provider organization's information exchange system for the T-VAN service provider organization to send to the taxpayer. The taxpayer is responsible for changing the initially provided password and must change the password at least once every three months to ensure safety and security.

- In case of non-acceptance, the taxpayer bases on the non-acceptance of the registration for using T-VAN services notice from the tax authorities to complete the registration information, electronically sign, and send it to the General Department of Taxation's electronic portal via the T-VAN service provider organization or contact the management tax authority for guidance and support.

How to register to stop using the T-VAN service in Vietnam?

Based on Article 44 of Circular 19/2021/TT-BTC, the registration for stopping the use of T-VAN services is stipulated as follows:

- In case of stopping the use of T-VAN services, the taxpayer registers (according to form No. 03/DK-T-VAN issued with Circular 19/2021/TT-BTC) and sends it to the General Department of Taxation's electronic portal via the T-VAN service provider organization.

- Within 15 minutes from the moment of receiving the registration dossier for stopping the use of T-VAN services, the General Department of Taxation's electronic portal sends a confirmation notice (according to form No. 03/TB-TDT issued with Circular 19/2021/TT-BTC) of stopping the use of T-VAN services to the taxpayer via the T-VAN service provider organization.

- From the registration time to stop using T-VAN services, the taxpayer can register transactions with the tax authorities via electronic means through the General Department of Taxation's electronic portal or register via another T-VAN service provider organization.