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 considered completed.

4. All notifications of tax authorities from the web portal of General Department of Taxation sent to the email address or phone number registered by the taxpayer shall also be stored on the web portal of General Department of Taxation. Taxpayers may access the notifications through the electronic tax transaction account or transaction code provided for taxpayers.

Article 5. Rules for e-transactions in taxation

A taxpayer must satisfy the following conditions to make e-transactions in taxation:

1. The taxpayer has an effective digital certificate issued by a certificate authority (CA) or a competent authority and recognized by a competent authority, unless:

a) The taxpayer is an individual permitted to use verification codes in case the digital certificate is yet to be issued.

b) The taxpayer applies for taxpayer registration and taxpayer ID number (TIN) according to Article 19 of this Circular.

c) The taxpayer pays tax electronically through a bank services (Internet, mobile, ATM, POS services, and other electronic payment services) under regulations of the bank.

2. The taxpayer is able to connect and use the Internet; has registered an email address, mobile phone number (if the person has not obtained a digital certificate) with the tax authority (unless the taxpayer pays tax electronically through a bank under regulations of that bank).

3. A taxpayer may apply for multiple digital certificates for one or multiple tax procedures; open multiple bank accounts to pay tax electronically; register a phone number or receive verification codes via messages; register an email address to receive notifications during the process of tax transactions with tax authorities. In addition, the taxpayer may register an additional email address for each tax procedure.

Article 6. Use of digital signatures and verification codes

1. Taxpayers making e-transactions in taxation must use digital signatures created by the digital certificate issued by a CA or a competent authority and recognized by a competent authority.

In case a taxpayer signs a tax service contract with a tax agent, the tax agent must use the digital certificate to sign electronic documents of the taxpayer when making electronic transactions tax authorities.

Taxpayers being individuals who make e-transactions in taxation without digital certificates may use verification codes generated by the system of tax authorities or relevant agencies.

2. Tax authorities, providers of T-VAN services, and banks who make e-transactions in taxation prescribed in this Circular must use digital signatures created by digital certificates issued by CAs or competent authorities and recognized by a competent authorities.

3. Digital signatures and verification codes are hereinafter referred to as digital signatures.