Article 1. Scope

1. This Circular deals with:

a) Electronic tax procedures according to the Law on Tax administration including: tax registration, tax filing, tax payment, tax refund, receipt of electronic documents sent by taxpayers to competent agencies.

b) Provision of supportive services for electronic taxpayers including: access to information about taxpayer, sending notifications of tax authorities to taxpayers.

c) Criteria for selection, procedures for concluding agreements with providers of T-VAN services; making electronic tax transactions via providers of value-added services.

2. This Circular does not regulate electronic tax transactions for goods during export and import stage at customs authorities.

Article 2. Regulated entities

1. Taxpayers mentioned in Article 2 of the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006.

2. Providers of T-VAN services

3. General Department of Taxation, Departments of Taxation of provinces, and Sub-departments of taxation of districts.

4. Organizations and individuals (hereinafter referred to as entities) involved in the electronic transaction between taxpayers and tax authorities.

For further details, please visit http://www.gdt.gov.vn/wps/portal/!ut/p/z1/tZJLU8IwFIX_ii667OSGpK9l6SClIMgwFpqNk7SlRNuUR0Tx1xvELaLDmF0mJ985985BDC0QU3wvK65lq3ht7hlzn6LpMEqHKYA_ucMw6D34ceyNMU0ApYghliu91iuUVYW-yVulS6UtKFVVy93KgqLNd4edLhsL6rLitQW53OavNd9a4GIuhC-wXZSc2NQRYIvADWyKiRsUwnGW3D86rHNZoOxX6vmlyMw8w5kTgvnPviRRP4ypNzIE2gcY0O5kHEdTwyLfgh8Ymcngnc3Q7aD5XpZv6FG128ZsefbHEeOLDvhKhxMeaDAY-elsQgCbFQSdeJh4DgFwrsQniFV1K04Fk8-bDQtNi47Neddo8U81WjeNTw72y_K-R2iW7D-6Y5tl4e0nuX4poA!!/dz/d5/L2dBISEvZ0FBIS9nQSEh/