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 from taxpayers to sustain its operation according to the contract.

b) A provider of T-VAN services has the obligation to:

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

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

– Transmit and receive electronic documents punctually and completely under agreements with other parties.

– Retain result of every transmission; retain electronic documents before transactions are successfully done.

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

– Inform taxpayers and tax authorities of 10 days before maintenance days and take measures for ensuring taxpayers’ interest.

– Confirm submission of electronic tax declarations by taxpayers using T-VAN services.

– Take responsibility if electronic tax documents of taxpayers are not received by tax authorities punctually even though the taxpayers submitted them on schedule.

2. Rights and obligations of taxpayers

a) Every taxpayer has the right to:

– Select a T-VAN service provider to enter into a T-VAN service contract.

– Have information about e-transactions in taxation kept confidential by the T-VAN service provider, unless otherwise agreed by all parties.

b) Every taxpayer has the obligation to:

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

– Enable the T-VAN service provider to implement security measures.

– Take responsibility for their electronic tax documents.

Article 36. Relationship between providers of T-VAN services and tax authorities

Providers of T-VAN services must comply with the terms and conditions on the agreements with tax authorities while in the course of T-VAN service provision.

1. Rights and obligations of providers of T-VAN services

a) A provider of T-VAN services has the right to:

– Connect to the web portal of General Department of Taxation to provide T-VAN services.

– Receive instructions from tax authorities to process transactions between taxpayers and tax authorities.

– Cooperate with tax authorities in providing training for taxpayers to provide T-VAN services.

– Be assisted by tax authorities in resolving difficulties that arise during the provision of T-VAN services.

– Receive forms and templates from tax authorities to provide T-VAN services.

– Provide electronic tax services for taxpayers as authorized by tax authorities.

b) A provider of T-VAN services has the obligation to:

– Only provide T-VAN services for taxpayers during the periods mentioned in the agreement with General Department of Taxation.

– Send electronic tax declaration documents to the web portal of General Department of Taxation at least once every hour from the receipt of electronic tax declaration documents from taxpayers; other electronic tax documents and other electronic documents (taxpayer registration, tax payment, tax refund) must be immediately sent to tax authorities.

– Provide sufficient information and data for tax authorities at their request.

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

– Establish a channel to connect with the web portal of General Department of Taxation to ensure continuity and security. Resolve difficulties that arise during the provision of T-VAN services and report those related to the web portal of General Department of Taxation to tax authorities for resolving in cooperation.

Notify taxpayers and tax authorities of errors of the website of the T-VAN service provider as prescribed in Article 9 of this Circular.

– Submit reports on provision of T-VAN services to General Department of Taxation.

2. Tax authorities have the responsibility to:

a) Establish and maintain connection between the web portal of General Department of Taxation and providers of T-VAN.

b) Inspect the operation of every provider of T-VAN services to ensure service quality and conformable operation.