What is the T-VAN service? What is the application form for registration of T-VAN services in Vietnam?

What is the T-VAN service in Vietnam?

Pursuant to Clause 7, Article 3 of Circular 19/2021/TT-BTC which regulates T-VAN service as follows:

Terminology Explanation

In this Circular, the following terms are understood as follows:

...

7. "Organization providing value-added services for electronic transactions in the field of taxation (hereinafter referred to as T-VAN service provider)" is an intermediary as regulated by the Law on Electronic Transactions and accepted by the General Department of Taxation to connect with the electronic portal of the General Department of Taxation to provide representative services (partially or wholly) for taxpayers to perform sending, receiving, storing, recovering electronic documents; supporting the creation, processing of electronic documents; confirming the performance of electronic transactions between taxpayers and tax authorities.

...

From the above regulation, it can be understood that T-VAN service is about electronic transactions in the field of taxation, helping taxpayers perform tax declaration and payment procedures more conveniently.

Furthermore, the T-VAN service provider is an intermediary as regulated by the Law on Electronic Transactions and accepted by the General Department of Taxation to connect with the electronic portal of the General Department of Taxation to provide representative services (partially or wholly) for taxpayers to perform sending, receiving, storing, recovering electronic documents; supporting the creation, processing of electronic documents; confirming the performance of electronic transactions between taxpayers and tax authorities.

What is the T-VAN service? What is the application form for registration of T-VAN services in Vietnam? (Image from the Internet)

Which is the application form for registration of T-VAN services in Vietnam?

Currently, the application form for registration of T-VAN services is the form No. 01/DK-T-VAN issued together with Circular 19/2021/TT-BTC.

Form 01/DK-T-VAN is as follows:

Download form 01/DK-T-VAN: application form for registration of T-VAN services

What are procedures for registering to use T-VAN service in Vietnam?

According to the regulation in Article 42 of Circular 19/2021/TT-BTC, the procedure for registering to use T-VAN service is as follows:

- Taxpayers are allowed to use T-VAN service in performing administrative tax procedures through electronic methods.

- Procedure for registering electronic transactions via T-VAN service provider

+ Taxpayers prepare the application form for registration of T-VAN services (according to form No. 01/DK-T-VAN Download) and send it to the electronic portal of the General Department of Taxation via the T-VAN service provider.

+ No later than 15 minutes from the receipt of the registration dossier for using T-VAN service, the electronic portal of the General Department of Taxation sends a notice (according to form No. 03/TB-TDT Download) on the acceptance or non-acceptance of the registration to use T-VAN service through the information exchange system of the T-VAN service provider for the provider to send to the taxpayer.

+ If accepted, the electronic portal of the General Department of Taxation sends a notification about the account on the electronic portal of the General Department of Taxation through the information exchange system of the T-VAN service provider for the service provider to send to the taxpayer. The taxpayer is responsible for changing the password of the account issued initially and changing the password at least every 03 (three) months to ensure safety and confidentiality.

+ If not accepted, taxpayers rely on the notice of non-acceptance to register for the use of T-VAN service from the tax authority to complete the registration information, digitally sign and send it to the electronic portal of the General Department of Taxation via the T-VAN service provider or contact the managing tax authority for guidance and support.

- Procedure for registering electronic tax payment:

+ In the case of registering electronic tax payment, taxpayers, after completing the registration at the electronic portal of the General Department of Taxation via the T-VAN service provider, proceed to register electronic tax payment with the bank or intermediary payment service provider as regulated at Clause 5, Article 10 of this Circular.

- Taxpayers conducting electronic transactions with tax authorities via T-VAN service provider may use the electronic tax transaction account issued by tax authorities to carry out electronic tax transactions and search for all related information on the electronic portal of the General Department of Taxation.

- Electronic documents of taxpayers sent via T-VAN service provider to the tax authority must have the digital signature of the taxpayer and the T-VAN service provider.