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 authority shall send the taxpayer a notification of user account on the web portal of General Department of Taxation. If rejected, the web portal of General Department of Taxation shall send the T-VAN service provider an explanation to be sent to the taxpayer.

In case of registration of electronic tax payment, after finishing registration on the web portal of General Department of Taxation via the T-VAN service, the taxpayer shall register for electronic tax payment with a bank as prescribed in Clause 2 Article 15 of this Circular.

4. Taxpayers who make e-transactions in taxation via T-VAN service providers may access relevant information on the web portal of General Department of Taxation.

5. Electronic documents sent by taxpayers to tax authorities via T-VAN service providers must bear digital signatures of the taxpayers and the T-VAN service providers.

Article 33. Registration of changes of information about T-VAN services

1. In case information on the T-VAN service registration form is changed, the taxpayer shall complete form 02/DK-T-VAN enclosed herewith and send it to the web portal of General Department of Taxation via the T-VAN service provider.

The web portal of General Department of Taxation shall send a notification (form 03/TB-TDT enclosed herewith) of whether or not the changes are granted via the T-VAN service provider.

Information about changes of the bank account serving electronic tax payment shall be registered prescribed in Clause 2 Article 16 of this Circular.

2. The taxpayer that wishes to change the T-VAN service provider shall follow the unsubscribing procedures in Article 34 and apply again in accordance with Article 32 of this Circular.

Article 34. Procedures unsubscribing T-VAN services

1. In case of unsubscribing T-VAN services, the taxpayer shall complete form 03/DK-T-VAN and send it to the web portal of General Department of Taxation via the T-VAN service provider.

2. The tax authority shall send a confirmation (form 03/TB-TDT enclosed herewith) to the taxpayer via the T-VAN service provider.

3. From the time of unsubscribing T-VAN services, the taxpayer shall make e-transactions in taxation via the web portal of General Department of Taxation or another T-VAN service provider. Registered information shall be automatically updated by the web portal of General Department of Taxation.