THE MINISTRY OF FINANCE
Circular No. 35/2013/TT-BTC of April 1, 2013, amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 180/2010/TT-BTC of November 10, 2010, guiding tax-related e-transactions
Pursuant to the November 29, 2005 Law on E-Transactions;
Pursuant to the June 29, 2006 Law on Information Technology;
Pursuant to the November 29, 2006 Law on Tax Administration and guiding documents;
Pursuant to the Government’s Decree No. 26/2007/ND-CP of February 15, 2007, detailing the implementation of the Law on E-Transactions regarding digital signatures and digital signature certification services;
Pursuant to the Government’s Decree No. 106/2011/ND-CP of November 23, 2011, amending and supplementing a number of articles of the Government’s Decree No. 26/2007/ND-CP of February 15, 2007, detailing the implementation of the Law on E-Transactions regarding digital signatures and digital signature certification services;
Pursuant to the Government’s Decree No. 27/2007/ND-CP of February 23, 2007, on e-transactions in financial activities;
Pursuant to the Government’s Decree No. 118/2008/ND-CP of November 27, 2008, defining the functions, tasks, powers and organizations structure of the Ministry of Finance;
At the proposal of the General Director of Taxation;
The Minister of Finance promulgates the Circular amending and supplementing a number of articles of the Ministry of Finance’s Circular No. 180/2010/TT-BTC of November 10, 2010, guiding tax-related e-transactions, as follows:
Article 1. To amend and supplement a number of articles of the Ministry of Finance’s Circular No. 180/2010/TT-BTC of November 10, 2010, guiding tax-related e-transactions, as follows:
1. To supplement Article 5 as follows:
“Article 5. Conditions for conducting tax-related e-transactions
Taxpayers conducting tax-related e-transactions (except the tax payment cases specified in Clause 1, Article 18 of the Ministry of Finance’s Circular No. 180/2010/TT-BTC of November 10, 2010, as otherwise provided by banks) shall satisfy the following conditions:
1. Having valid digital certificates issued by public certification authorities (except the tax payment cases specified in Clause 1, Article 18 of the Ministry of Finance’s Circular No. 180/2010/TT-BTC of November 10, 2010).
2. Being able to access and use the Internet and having email addresses for regular contact with tax agencies (except the tax payment cases specified in Clause 1, Article 18 of the Ministry of Finance’s Circular No. 180/2010/TT-BTC of November 10, 2010).”
2. To amend Clause 2, Article 6 as follows:
“2. When issuing e-notices under the Ministry of Finance’s Circular No. 180/2010/TT-BTC of November 10, 2010, tax agencies and T-VAN service providersshall use digital signatures created by digital certificates that are issued by public certification authorities.”
3. To amend Article 8 as follows:
“Article 8.Time for submission of e-tax dossiers and confirmation
1. Taxpayers may conduct tax-related e-transactions via the web portals of tax agencies or T-VAN service providers 24 hours a day, 7 days a week, including days-off (Saturdays, Sundays and holidays).
A date for submission of e-tax dossiers is counted from 0 hrs to 24 hrs.
2. The time for submission of an e-tax dossier is the time stated in a notice to confirm the submission of the e-tax dossier, issued by a tax agency or T-VAN service provider.
3. A tax agency or T-VAN service provider (in case of using the T-VAN service) shall send a notice to confirm the receipt of the e-tax dossier to the taxpayer’s email address within 15 minutes after receiving his/her/its e-tax dossier.”
