Uni 03-08-2015 - Guidance on electronic transaction in tax field

MOF issued Circular 110/2015/TT-BTC in guidance of electronic transaction in tax field. There are notes as follows:

• Conduct administration procedures under Law on tax administration by electronic transaction including: tax registration, tax declaration, tax payment, tax refund and receiving files from taxpayers submitting to tax authority by electronic mode.
• Provide support services of tax payers by electronic mode including: refer to information of tax payers, submitting tax authority’ notification of tax payers.
• The Circular 110/2015/TT-BTC takes effect from 10 Sep 2015