Which enterprises are selected as T-VAN service providers in Vietnam?

Which enterprises are selected as T-VAN service providers in Vietnam?

Based on Clause 1, Article 41 of Circular 19/2021/TT-BTC, it is stipulated as follows:

Selecting Enterprises as T-VAN service providers and Connecting the T-VAN service provider's System with the GDT’s web portal

1. Enterprises selected as T-VAN service providers are those defined in Clause 1, Article 15 of Decree 165/2018/ND-CP.

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An enterprise selected as a T-VAN service provider must be one that meets the criteria defined in Clause 1, Article 15 of Decree 165/2018/ND-CP.

Referencing Clause 1, Article 15 of Decree 165/2018/ND-CP, enterprises providing IT services over mobile telecommunication networks and the Internet, as well as those providing digital signature authentication services, can be selected as T-VAN service providers.

Which enterprises are selected as T-VAN service providers in Vietnam? (Image from the Internet)

How does a T-VAN service provider connect with the GDT’s web portal in Vietnam?

Based on Clause 3, Article 41 of Circular 19/2021/TT-BTC, the sequence for connecting the GDT’s web portal with the T-VAN service provider's information exchange system is as follows:

- Enterprises mentioned in Clause 1, Article 41 of Circular 19/2021/TT-BTC that meet the technical standards and commit to connecting to the General Department of Taxation's portal per the regulations should send a written request for connection to the GDT’s web portal along with supporting documents and proofs of system compliance and the T-VAN service provision project (hereinafter referred to as the T-VAN service registration organization).

- Within 20 working days from the date of receipt of the connection request dossier from the T-VAN service registration organization, the General Department of Taxation will review the documents and notify whether the connection request is approved or not. In case of non-approval, the reasons will be clearly stated.

- From the date the General Department of Taxation issues the approval notice for the connection request of the T-VAN service registration organization, the T-VAN service provider will perform technical connection with the GDT’s web portal and notify the General Department of Taxation upon successful connection for a practical inspection at the enterprise.

The General Department of Taxation will conduct a practical inspection of the technical connection standards at the enterprise and sign an Inspection Record. If the Inspection Record results meet the connection standards, the General Department of Taxation will sign an agreement with the T-VAN service registration organization. If the Inspection Record results do not meet the connection standards, the General Department of Taxation will issue a notice refusing to sign the agreement and clearly state the reasons.

Within 05 working days from the date of signing the satisfactory inspection record, the General Department of Taxation and the T-VAN service provider will agree on the content and time to sign the agreement.

- No later than 10 working days after signing the agreement, the General Department of Taxation will publicly announce the addition of the organization to the list of T-VAN service providers on the Electronic Information Page (www.gdt.gov.vn) and the GDT’s web portal.

When can T-VAN service provision be terminated?

Based on Clause 5, Article 41 of Circular 19/2021/TT-BTC, T-VAN service provision can be terminated in the following cases:

- In case the T-VAN service provider temporarily stops/stops providing T-VAN services:

+ The T-VAN service provider must notify the relevant taxpayers and the General Department of Taxation in writing at least 30 days before the temporary stop/stop of service provision (in case of a temporary stop, the notification must specify the stop time and the expected restart time).

+ Immediately after receiving the notification of temporary stop/stop of service provision from the T-VAN service provider, the General Department of Taxation will publicly announce it on the Electronic Information Page (www.gdt.gov.vn) and the GDT’s web portal.

+ In case of service termination, both parties will sign a document terminating the agreement within 10 working days from the date the General Department of Taxation receives the notification of stop/temporary stop of service provision from the T-VAN service provider.

- The General Department of Taxation proactively temporarily stops/terminates the connection between the GDT’s web portal and the T-VAN service provider's information exchange system in the following cases:

+ If the T-VAN service provider is dissolved; has its enterprise registration certificate or establishment license or other permits related to the organization's activities revoked; declared bankrupt according to legal regulations, then from the time of the notice issuance by the competent authority, the General Department of Taxation will terminate the connection between its Electronic Portal and the T-VAN service provider's information exchange system.

+ If upon inspection, the General Department of Taxation finds that the T-VAN service provider does not meet the technical standards publicly announced by the General Department of Taxation; violates the terms of the signed agreement; or violates legal regulations on electronic transactions.

+ Based on the severity of the violation, the tax authority has the right to temporarily stop for a period/terminate the connection between the GDT’s web portal and the T-VAN service provider's information exchange system.

+ When proactively stopping/terminating the connection, the General Department of Taxation will issue a written notice to the T-VAN service provider for acknowledgment and implementation of the disconnection; the General Department of Taxation will notify the taxpayers using T-VAN services through the infringing T-VAN service provider and publicly announce on the Electronic Information Page (www.gdt.gov.vn) and the GDT’s web portal about the T-VAN service provider who has violated and has stopped providing T-VAN services.

Furthermore, the General Department of Taxation will send a notification through the Electronic Portal to taxpayers executing transactions with the tax authority electronically through the T-VAN service provider that the General Department of Taxation has proactively terminated the connection.

- Taxpayers transacting through the T-VAN service provider who stops providing services can register to switch to transacting through the General Department of Taxation’s Electronic Portal or register to transact through another T-VAN service provider.