06/08/2021 0 Comments 0

Selection of IT organizations to sign T-VAN service contracts

Selection of IT organizations to sign T-VAN service contracts   1. Criteria for selection of IT organizations to sign T-VAN service contracts a) The IT organization must – Be an enterprise operating in Vietnam, has Certificate of Enterprise registration or certificate of investment or license for investment in IT in Vietnam. – Has experience of IT solutions and electronic data exchange solutions between organizations, to be specific: + have at least 03 years’ experience of the IT field. + Have established IT systems and applications for [...]

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03/08/2021 0 Comments 0

Making and sending electronic claim for tax refund

Making and sending electronic claim for tax refund   1. The tax authority has the responsibility to process claim documents received electronically in accordance with the Law on Tax administration and its instructional documents. The result (notifications and decisions related to the process of claim investigation) shall be sent by the tax authority to the taxpayer via the web portal of General Department of Taxation. 2. The web portal of General Department of Taxation or provider of T-VAN services shall receive explanation, [...]

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30/07/2021 0 Comments 0

Electronic tax payment

Electronic tax payment   1. Making electronic tax payment documents a) In case of tax payment through the web portal of General Department of Taxation The taxpayer shall enter the web portal of General Department of Taxation or provider of T-VAN services, make electronic tax payment documents, append digital signatures, and send them to the web portal of General Department of Taxation. If the taxpayer pays tax electronically via a provider of T-VAN services, the provider of T-VAN services must append the digital signature [...]

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27/07/2021 0 Comments 0

Conditions for electronic tax payment

Conditions for electronic tax payment   1. A bank may provide electronic tax payment services for taxpayer if all of the following conditions are satisfied: a) The bank has established CoreBanking system. b) The bank has a state budget collection system which can connect and exchange information with the web portal of General Department of Taxation. c) The bank hank safety and security solution which can record and transmit information about tax payment of taxpayers as prescribed. d) Conditions for electronic transactions are satisfied and [...]

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23/07/2021 0 Comments 0

Change of responsibility to declare tax

Change of responsibility to declare tax   The taxpayer must obtain a permission for e-transactions in taxation prescribed in Article 15 or Article 32 of this Circular in order to declare tax electronically. During the process of electronic tax declaration, if the taxpayer’s responsibility to declare tax is changed (type of tax, tax accounting method, tax forms, tax period, tax declaration deadline, fiscal year), he/she must register the changes on the web portal of General Department of Taxation or the provider of [...]

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20/07/2021 0 Comments 0

Electronic taxpayer registration

Electronic taxpayer registration   1. Electronic taxpayer registration means the tax authority receiving applications for taxpayer registration and returning results to taxpayers electronically in accordance with the Law on Tax administration (except for enterprises established and operating under the Law on Enterprises). Taxpayers applying for electronic taxpayer registration must obtain a notice of permission for electronic taxpayer registration as prescribed in Article 15 or Article 32 of this Circular, except for taxpayer registration and issuance of TIN prescribed in Article 19 of [...]

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16/07/2021 0 Comments 0

Registration of e-transactions in taxation

Registration of e-transactions in taxation   1. The taxpayer shall enter the web portal of General Department of Taxation and register for e-transactions in taxation (form 01/DK-TDT enclosed herewith), append the digital signature, and send the application form to the web portal of General Department of Taxation. Within 15 minutes from the receipt of the taxpayer’s application, the web portal of General Department of Taxation shall send a notification (form 03/TB-TDT enclosed herewith) of whether or not the application is granted. If the [...]

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13/07/2021 0 Comments 0

Information security

Information security   The transmission and exchange of information about e-transactions in taxation must be secured in accordance with the Law on Information technology, the Law on Electronic transaction, and other regulations of law. Participants in the exchange of electronic tax information and data have the responsibility to protect the safety, confidentiality, accuracy, and integrity of data, use the data within the scope of their duties; cooperate with relevant entities in taking necessary technical measures to ensure the security and safety [...]

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09/07/2021 0 Comments 0

General Provisions Concerning certain Agricultural Goods

General Provisions Concerning certain Agricultural Goods   1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10 and 12 and heading 2401 which are grown or harvested in a Party shall be treated as originating in that Party, even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from a non-Party. 2. Limitations in weight a) Whenever the rules for products in Chapters 1 to 24 incorporate some limitations in weight, it should be [...]

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09/07/2021 0 Comments 0

Electronic documents

Electronic documents   1. Electronic documents include: a) Electronic tax documents include: taxpayer registration documents, tax declaration documents, tax refund documents, other electronic tax documents and tax reports prescribed by the Law on Tax administration and its instructional documents. b) Electronic tax invoices: electronic receipts or invoices for payment to state budget prescribed by state budget, unless tax is paid electronically through banks. c) Other electronic documents and notifications of tax authorities and taxpayers. Electronic documents mentioned in this Clause must bear the digital signature [...]

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