Rules for e-transactions in taxation   1. The e-transactions in taxation must be transparent, fair, truthful, safe, effective and conformable with the Law on Electronic transaction. 2. The taxpayer who has declared tax electronically must also make other transactions mentioned in Clause 1 Article 1 of this Circular electronically, except for the case in Article 9 of this Circular. 3. Taxpayers and relevant entities who have finished making e-transactions in taxation are not required to apply other methods and the tax procedures are [...]

Exchange of warnings about tax offences   1. Warnings about tax offences on National Enterprise Registration Information System include: a) Enterprise managers who are suspected of criminal offenses and under investigation as prescribed by regulations of law on criminal proceedings and regulations of law on taxation. b) Any enterprise whose manager, member of the Board of members, member of the Board of Directors, or general partner was previously the owner of another private enterprise, or the Chairperson of the Board of members or [...]

  Scope and regulated entities   1. Scope a) This Circular provide guidance on automatic issuance of enterprise ID number on Tax Registration System of General Department of Taxation and exchange of tax registration information with National Enterprise Registration Information System according to applicable Law on Enterprises and the Law on Tax administration. b) This Circular provides guidance on appointment of supervisory tax authorities of enterprises, branches, and affiliates of enterprises established under the Law on Enterprises, including new enterprises, restructured enterprises (from a [...]