CIRCULAR 110/2015/TT-BTC DATED 28 JULY 2015 OF MOF IN GUIDANCE OF ELECTRONIC TRANSACTIONS IN TAX FIELD
MOF issued Circular 110/2015/TT-BTC in guidance of electronic transaction in tax field. There are notes as follows:
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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.
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Provide support services of tax payers by electronic mode including: refer to information of tax payers, submitting tax authority’ notification of tax payers.
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The Circular 110/2015/TT-BTC takes effect from 10 Sep 2015