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 of the system.

Article 11. Retention of electronic documents

Electronic tax documents shall be retained for the same period as paper documents. Electronic tax documents may be retained after expiration of the retention period if they affect the integrity of the system and circulating documents until their deletion does not affect other electronic transactions

Article 12. Rights and obligations of taxpayers

1. Perform the duties and exercise the rights prescribed in the Law on Tax administration, the Law on Electronic transaction, and their instructional documents.

2. Receive instructions during e-transactions in taxation.

3. Access and print electronic documents sent to the web portal of General Department of Taxation according to the Law on Tax administration, the Law on Electronic transaction, and their instructional documents.

4. Have tax procedures recognized as completed according to the Law on Tax administration; use electronic documents in transactions with tax authorities and relevant organizations.

5. Use electronic tax transaction accounts provided by tax authorities to follow electronic tax procedures; tax is paid through banks electronically.

6. Prepare, develop, and operate their system to serve e-transactions in taxation in a convenient and conformable way.

7. Provide, update information about electronic transactions promptly and accurately; manage, use electronic tax transaction accounts in a way that ensure safety, security, and conformity.

8. Manage digital certificates and ensure accuracy of digital signatures on their electronic documents.

9. Monitor, update, respond to information about e-transactions in taxation; follow instructions and notifications sent by tax authorities to taxpayers’ email addresses and on the web portal of General Department of Taxation.

Article 13. Duties and entitlements of tax authorities and tax officials

1. Perform the duties and exercise the rights prescribed in the Law on Tax administration, the Law on Electronic transaction, their instructional documents, and regulations of this Circular.

2. Provide instructions and support for taxpayers, providers of T-VAN services, banks, and relevant organizations to make e-transactions in taxation.

3. Develop, operate the system for receiving and processing electronic tax data in a way that ensure security, safety, and continuity. The suspension period for maintenance must not exceed 2% of functional hours. The system may only be suspended outside working hours. The suspension of the system for maintenance must be announced on www.gdt.gov.vn and the web portal of General Department of Taxation.

4. Provide information about taxpayers who change, add, suspend e-transactions in taxation and information about cooperation in collection of state budget revenues for banks to serve electronic tax collection.

5. Develop a system for connection and provision of information about tax paid electronically to relevant entities to complete tax procedures for taxpayers as prescribed.

6. Promptly, sufficiently, and accurately update information about e-transactions in taxation of taxpayers.

7. Send feedbacks to taxpayers according to information registered with tax authorities during electronic transactions.

8. If the taxpayer’s electronic documents have been stored in the database of tax authorities, tax authorities and tax officials must use the data on the system and must not request the taxpayer to provide paper documents.