Guidance on electronic tax transactions

The Ministry of Finance has just issued the Circular No. 110/2015/TT-BTC dated July 28, 2015 on electronic tax transactions.

In accordance with this Circular, The taxpayer who has declared tax electronically must also make other transactions electronically, If the error is caused by the taxpayer’s system, the taxpayer must deal with it or contact the supervisory tax authority for instructions and support except for the case that If the taxpayer has not resolved the error by the deadline for submitting tax documents or deadline for paying tax, the taxpayer shall submit paper documents to the tax authority whether directly or by post and pay tax at a bank. The taxpayer’s supervisory tax authority has the responsibility to support and instruct the taxpayer to make electronic transactions in the next periods.

A taxpayer must have an effective digital certificate issued by a certificate authority (CA) or a competent authority and recognized by a competent authority, unless the case that the taxpayer is an individual permitted to use verification codes in case the digital certificate is yet to be issued; the taxpayer applies for tax registration and taxpayer ID number (TIN) and the taxpayer pays tax electronically through a bank services (Internet, mobile, ATM, POS services, and other electronic payment services) under regulations of the bank.

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.

This Circular takes effect on September 10, 2015 and replaces Circular No. 180/2010/TT-BTC dated November 10, 2010 and Circular No. 35/2013/TT-BTC dated April 01, 2013.


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