Relationship between T-VAN service providers and taxpayers   The relationship between a T-VAN service provider and a taxpayer is determined according to the T-VAN service contract. 1. Rights and obligations of providers of T-VAN services a) A provider of T-VAN services has the right to: – Sign contracts with taxpayers to provide T-VAN services, which specify responsibility of both parties for contents of electronic documents. – Refuse to provide T-VAN services for entities that are unqualified or violate the contracts. – Collect payment for T-VAN services [...]

Procedures for registering T-VAN services   1. Taxpayers may use T-VAN services while following electronic tax procedures. 2. Taxpayers shall make a T-VAN service registration form (form 01/DK-T-VAN enclosed herewith) and send it to the web portal of General Department of Taxation via the T-VAN service provider. 3. Right after the registration form is received, the tax authority shall send a notification (form 03/TB-TDT enclosed herewith) to the T-VAN service provider to send it to the taxpayer. If the registration is granted, the tax [...]

Sending notifications and documents of tax authorities   1. Types of notifications and documents of tax authorities: a) Notifications of the web portal of General Department of Taxation include all feedbacks sent by the website to taxpayer, confirmations of receipt of electronic tax documents from taxpayers. b) Notifications of tax authorities include all notifications to taxpayers of the progress and result of processing tax documents of taxpayers, instructions, requests for explanation and additional information/documents sent to taxpayers according to regulations of law on [...]