The Ministry of Finance on July 28 issued Circular No. 110 to guide the implementation of e-transactions in the field of taxation.
Accordingly, e-transactions in the field of taxation must be carried out on the principles of transparency, equality, honesty, safety and effectiveness, and must comply with the law on e-transactions.
|Taxpayers that have completely made e-transactions provided in Circular No. 110 will be recognized as having completed corresponding tax procedures under the law on tax administration__Photo: hanoimoi|
Taxpayers having made electronic tax declaration have to carry out other transactions with tax agencies by electronic means, except cases of occurrence of incidents in the course of making e-transactions.
Taxpayers, tax agencies and related organizations and individuals that have completely made e-transactions are not required to conduct any other transactions. They will be recognized as having completed corresponding tax procedures under the law on tax administration.
To make e-transactions, taxpayers must have valid digital certificates issued by public digital-signature certification service providers or competent state agencies or have such certificates recognized by these agencies. This stipulation does not apply to individual taxpayers without digital certificates who are allowed to use e-transaction authentication codes; taxpayers that register tax and register the grant of tax identification numbers; and taxpayers that pay taxes by electronic means via banks while these banks apply other regulations.
In addition, taxpayers must be able to access and use the Internet. Those who have no digital certificates are required to have email addresses and mobile phone numbers for regular contact with tax agencies.
Under the new regulations, taxpayers may register several digital certificates for one or more than one tax-related administrative procedure. They may also register different bank accounts for electronic tax payment.
The Circular will take effect on September 10 this year and replace Circular No. 180 of November 10, 2010, and Circular No. 35 of April 1, 2013.-(VLLF)