Relationship between of T-VAN service providers and taxpayers or tax authorities in Vietnam

Relationship between of T-VAN service providers and taxpayers or tax authorities in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. What is T-VAN service provider?

According to Clause 7 Article 3 of Circular 19/2021/TT-BTC, the T-VAN service provider refers to an intermediary prescribed in the Law on E-Transactions and accepted by GDT to connect with its web portal to provide representative services (in part or in whole) to taxpayers so that they can send, receive, store and recover e-documents; to facilitate initiation and processing of e-documents; to confirm e-transactions between the taxpayers and the tax authority.

2. Relationship between of T-VAN service providers and taxpayers or tax authorities in Vietnam

2.1. Relationship between of t-van service providers and taxpayers in Vietnam 

According to Article 45 of Circular 19/2021/TT-BTC, the relationship between a T-VAN service provider and a taxpayer is determined on the basis of the T-VAN service contract.

(1) The T-VAN service provider shall:

- Publish the operating method and service quality on its website.

- Provide transmission services and complete the format of e-documents to facilitate exchange of information between taxpayers and tax authorities.

- Transmit and receive e-documents punctually and completely under agreements with other parties.

- Retain result of every transmission and receipt; retain e-documents before transactions are successfully done.

- Ensure connection, security, integration of information, and provide other utilities for other participants in the exchange of e-documents.

- Give taxpayers and tax authorities ten days' notice of the date of a system outage for maintenance days and take measures for protecting taxpayers’ interests.

- Send e-tax dossiers of taxpayers to tax authorities and transfer results of processing of e-tax dossiers by tax authorities to taxpayers on schedule as prescribed in Circular 19/2021/TT-BTC in the case of sending dossiers against regulations resulting late submission of dossiers, be responsible to taxpayers as prescribed by law.

- Provide compensation for taxpayers under regulations of law and civil contracts between 2 parties in case the taxpayer suffers any damage through the T-VAN service provider's fault.

(2) The taxpayer shall:

- Adhere to terms and conditions of the contract with the T-VAN service provider.

- Enable the T-VAN service provider to implement system safety and security measures.

- Take legal responsibility for their e-tax dossiers.

2.2. Relationship between of T-VAN service providers and tax authorities in Vietnam

Every T-VAN service providers must comply with the technical requirements and standards for connection with the GDT’s web portal during provision of T-VAN services.

(1) Every T-VAN service provider shall:

- Reserve the right to provide T-VAN services to taxpayers from the date on which the GDT publish the list of T-VAN service providers on its web portal.

- Send e-tax declaration dossiers to the GDT’s web portal at least once every hour from the receipt of e-tax declaration dossiers from taxpayers; other e-documents must be immediately sent to tax authorities.

- Send results of processing of e-tax dossiers by tax authorities to taxpayers after receiving results from the GDT’s web portal.

- Provide sufficient information and data for tax authorities at their request as prescribed by law.

- Comply with applicable regulations of law on telecommunications, Internet, and technical and professional regulations imposed by competent authorities.

- Establish a channel to connect with the GDT’s web portal to implement T-VAN services in a manner that ensures continuity, safety and security. Proactively resolve difficulties that arise during the provision of T-VAN services and report those related to the GDT’s web portal to tax authorities for resolving in cooperation.

Notify taxpayers and tax authorities of errors of the web portal of the T-VAN service provider as prescribed in Article 9 of Circular 19/2021/TT-BTC.

- Submit reports on provision of T-VAN services to GDT under the signed agreement.

(2) Every tax authority shall:

- Reserve the right to carry out site inspection according to the criteria prescribed in Clause 2 Article 41 hereof if during the provision of services by every T-VAN service provider the tax authority receives feedback from individuals and units concerned; or finds that the T-VAN service provider fails to satisfy the technical standards published by GDT or violates any terms or conditions of the signed agreement or violates any regulations of law on e-transactions.

- Establish, maintain and ensure connection between the GDT’s web portal and the T-VAN service providers’ information exchange systems.

- Inspect the operation of every T-VAN service provider to ensure their service quality and operation comply with regulations.

- Provide assistance in tax operations in order for T-VAN service providers to conduct transactions in transmission and receipt between taxpayers and tax authorities; cooperate with T-VAN service providers in providing training to taxpayers; assist in resolving difficulties that arise during the provision of T-VAN services; provide standard forms and formats to T-VAN service providers in order for them to provide services.

- Send its notifications, decisions and documents mentioned in Circular 19/2021/TT-BTC to T-VAN service providers’ information exchange systems in order for them to send them to taxpayers.

(Article 46 of Circular 19/2021/TT-BTC)

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