Vietnam: Rules for making, sending notifications and documents of tax authorities

Tuyet Hoan

15:18, 25/08/2015

On July 28, 2015, the Ministry of Finance of Vietnam issued Circular No. 110/2015/TT-BTC on e-transactions in taxation.

According to Circular No. 110/2015/TT-BTC of the Ministry of Finance of Vietnam, rules for making, sending notifications and documents of tax authorities via the web portal of General Department of Taxation are specified as follows:

- The web portal of the General Department of Taxation shall automatically create and send confirmations of receipt of electronic tax documents from taxpayers using the forms enclosed with this Circular.

- Notifications automatically created by the tax administration system shall be sent to taxpayers via the web portal of the General Department of Taxation. Such notifications shall be created in accordance with regulations on tax administration on the tax administration system.

- Paper notifications and documents shall be converted into electronic documents and sent to taxpayers via the web portal of the General Department of Taxation. The creation and issuance of such notifications shall comply with regulations of law on tax administration.

- All notifications and documents shall be sent to the email addresses registered by taxpayers and shall be accessed, printed from the web portal of the General Department of Taxation according to Article 29 of this Circular.

More details can be found in Circular No. 110/2015/TT-BTC of the Ministry of Finance of Vietnam, which takes effect from September 10, 2015.

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