What is bóng đá hôm nay trực tiếp T-VAN service provider in bóng đá hôm nay trực tiếp field of taxation in Vietnam?

What is bóng đá hôm nay trực tiếp T-VAN service provider in bóng đá hôm nay trực tiếp field of taxation in Vietnam?

Based on Clause 7, Article 3 ofCircular 19/2021/TT-BTC:

Terminology Explanation

In this Circular, bóng đá hôm nay trực tiếp following terms are understood as follows:

1. “Electronic tax transaction” refers to transactions carried out by agencies, organizations, and individuals via electronic means under bóng đá hôm nay trực tiếp scope of this Circular.

2. “Electronic document” refers to information generated, sent, received, and stored via electronic means when taxpayers, tax authorities, agencies, organizations, and other related individuals perform electronic tax transactions.

3. “Electronic transaction code” refers to a string of characters generated according to a unified principle, uniquely corresponding to each electronic document on bóng đá hôm nay trực tiếp General Department of Taxation's electronic portal.

4. “Electronic tax transaction account” refers to bóng đá hôm nay trực tiếp username and password used to log in to bóng đá hôm nay trực tiếp General Department of Taxation's electronic portal for performing electronic tax transactions, provided by bóng đá hôm nay trực tiếp tax authority to bóng đá hôm nay trực tiếp taxpayer.

bóng đá hôm nay trực tiếp electronic tax transaction account includes one main account and up to 10 auxiliary accounts. bóng đá hôm nay trực tiếp main account is issued by bóng đá hôm nay trực tiếp tax authority to bóng đá hôm nay trực tiếp taxpayer as per bóng đá hôm nay trực tiếp regulations in Article 10 of this Circular. Auxiliary accounts are registered by bóng đá hôm nay trực tiếp taxpayer through bóng đá hôm nay trực tiếp main account to delegate permissions for specific electronic tax services.

5. “Electronic transaction authentication code” refers to a one-time password used when taxpayers lack a digital certificate to perform electronic transactions. This password is sent from bóng đá hôm nay trực tiếp electronic portal of bóng đá hôm nay trực tiếp General Department of Taxation or systems of related agencies to bóng đá hôm nay trực tiếp registered phone number or email address of bóng đá hôm nay trực tiếp taxpayer, or it is randomly generated every minute by an automatic electronic device provided by bóng đá hôm nay trực tiếp tax authority or related agency, or it randomly generates after a certain period via an application provided by bóng đá hôm nay trực tiếp tax authority or related agency and installed on a smartphone or tablet.

6. “Payable item identifier (ID)” refers to a string of characters generated in bóng đá hôm nay trực tiếp tax management application system, uniquely corresponding to each tax file or payable item of bóng đá hôm nay trực tiếp taxpayer.

7.“T-VAN service provider” refers to an intermediary prescribed in bóng đá hôm nay trực tiếp Law on E-Transactions and accepted by GDT to connect with its web portal to provide representative services (in part or in whole) to taxpayers so that they can send, receive, store and recover e-documents; to facilitate initiation and processing of e-documents; to confirm e-transactions between bóng đá hôm nay trực tiếp taxpayers and bóng đá hôm nay trực tiếp tax authority.

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Thus, according to bóng đá hôm nay trực tiếp regulations,T-VAN service provider in bóng đá hôm nay trực tiếp field of taxation is bóng đá hôm nay trực tiếp short form of "Value-added service provider organization in bóng đá hôm nay trực tiếp field of electronic transactions in taxation."

A T-VAN service provider in bóng đá hôm nay trực tiếp field of taxation acts as an intermediary representing taxpayers to perform tasks such as sending, receiving, storing, recovering electronic documents; supporting bóng đá hôm nay trực tiếp creation, processing of electronic documents; and confirming bóng đá hôm nay trực tiếp execution of electronic transactions between taxpayers and bóng đá hôm nay trực tiếp tax authority.

*Note:A T-VAN service provider is an intermediary as per bóng đá hôm nay trực tiếp Law on Electronic Transactions and is accepted by bóng đá hôm nay trực tiếp General Department of Taxation to connect to bóng đá hôm nay trực tiếp General Department of Taxation's electronic portal to provide representative services (partially or fully) for taxpayers.

What is bóng đá hôm nay trực tiếp T-VAN service provider in bóng đá hôm nay trực tiếp field of taxation in Vietnam?(Image from bóng đá hôm nay trực tiếp Internet)

Can taxpayers in Vietnam choose a T-VAN service provider when conducting electronic tax transactions?

Based on Clause 2, Article 4 ofCircular 19/2021/TT-BTC:

Principles of electronic tax transactions

1. Taxpayers conducting electronic tax transactions must have access to and be able to use bóng đá hôm nay trực tiếp Internet, have an email address, a digital signature in accordance with Article 7 of this Circular, or a mobile phone number issued by a telecommunications company in Vietnam (for individuals not yet issued a digital certificate) registered for use in transactions with bóng đá hôm nay trực tiếp tax authority, except in cases where taxpayers choose bóng đá hôm nay trực tiếp method of electronic tax payment as per point dd, clause 2 of this Article following bóng đá hôm nay trực tiếp regulations of banks or intermediary payment service providers.

2. Taxpayers can choose bóng đá hôm nay trực tiếp following methods to carry out electronic tax transactions through:

a) bóng đá hôm nay trực tiếp electronic portal of bóng đá hôm nay trực tiếp General Department of Taxation.

b) bóng đá hôm nay trực tiếp National Public Service Portal, bóng đá hôm nay trực tiếp electronic portal of bóng đá hôm nay trực tiếp Ministry of Finance, connected to bóng đá hôm nay trực tiếp electronic portal of bóng đá hôm nay trực tiếp General Department of Taxation.

c) bóng đá hôm nay trực tiếp electronic portal of other competent state agencies (except for point b of this Clause) connected to bóng đá hôm nay trực tiếp electronic portal of bóng đá hôm nay trực tiếp General Department of Taxation.

d) T-VAN service providers accepted by bóng đá hôm nay trực tiếp General Department of Taxation to connect to bóng đá hôm nay trực tiếp electronic portal of bóng đá hôm nay trực tiếp General Department of Taxation.

dd) Electronic payment services of banks or intermediary payment service providers to conduct electronic tax payments.

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As mentioned above, bóng đá hôm nay trực tiếp T-VAN service provider is an intermediary between taxpayers and bóng đá hôm nay trực tiếp tax authority.

Therefore, taxpayers can certainly choose a T-VAN service provider to conduct electronic tax transactions.

How to resolve issues when bóng đá hôm nay trực tiếp T-VAN service provider in Vietnamfails to conduct electronic transactions due to technical infrastructure errors?

According to Clause 5, Article 9 ofCircular 19/2021/TT-BTC, in case where electronic transactions cannot be conducted due to technical infrastructure errors of bóng đá hôm nay trực tiếp T-VAN service provider:

- bóng đá hôm nay trực tiếp T-VAN service provider is responsible for notifying bóng đá hôm nay trực tiếp taxpayer of bóng đá hôm nay trực tiếp timing of bóng đá hôm nay trực tiếp system failure and bóng đá hôm nay trực tiếp system’s restoration time; simultaneously, send notification to bóng đá hôm nay trực tiếp tax authority on bóng đá hôm nay trực tiếp same working day and cooperate with bóng đá hôm nay trực tiếp General Department of Taxation for prompt support.

- During bóng đá hôm nay trực tiếp technical infrastructure failure of bóng đá hôm nay trực tiếp T-VAN service provider, taxpayers are allowed to conduct electronic transactions through bóng đá hôm nay trực tiếp electronic portal of bóng đá hôm nay trực tiếp General Department of Taxation to submit tax documents, pay taxes electronically, or choose other electronic tax transaction methods stipulated in Clause 2, Article 4 ofCircular 19/2021/TT-BTC.