Rules for e-transactions in taxation
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 [...]