THE MINISTRY OF FINANCE
Circular No. 35/2013/TT-BTC dated April 01, 2013 of the Ministry of Finance amending and supplementing a number of articles of the Circular No. 180/2010/TT- BTC dated November 10, 2010 of the Ministry of Finance guiding electronic transaction in the field of tax
Pursuant to the Electronic Transaction Law dated November 29, 2005;
Pursuant to the Information Technology Law dated November 29, 2006;
Pursuant to the Law on Taxation Management dated November 29, 2006 and its guiding documents;
Pursuant to the Decree No. 26/2007/ND-CP dated February 15, 2007 of the Government stipulating in detail the implementation of the Electronic Transaction Law on the digital signature and the service of digital signature certification;
Pursuant to the Decree No. 106/2011/ND-CP dated November 23, 2011 of the Government amending and supplementing a number of articles of the Government’s Decree No. 26/2007/ND-CP of February 15, 2007 detailing the e-transaction law regarding digital signatures and digital signature certification services;
Pursuant to the Decree No. 27/2007/ND-CP dated February 23, 2007 of the Government stipulating the electronic transaction in financial activities;
Pursuant to the Decree No. 118/2008/ND-CP dated November 27, 2008 of the Government stipulating the functions, duties, power and organizational structures of the Ministry of Finance;
At the proposal of the General Director of General Department of Taxation;
The Ministry of Finance promulgates the Circular amending and supplementing a number of articles of the Circular No. 180/2010/TT- BTC dated November 10, 2010 of the Ministry of Finance guiding electronic transaction in the field of tax.
Article 1. To amend and supplement a number of articles of the Circular No. 180 /2010/TT-BTC dated November 10, 2010 of the Ministry of Finance guiding electronic transaction in the field of tax.
1. To amend Article 5 as follows:
“Article 5. Conditions for the performance of electronic transaction in the field of tax
The tax payers who carry out the electronic transactions in the field of tax (except for the case of tax payment prescribed in the clause 1, Article 18 of the Circular No. 180 /2010/TT-BTC dated November 10, 2010 of the Ministry of Finance for which banks otherwise provide for) must ensure the following conditions:
1. Having digital certificate issued by the public digital signature certification service providing organization and still effective (except for the case of tax payment prescribed in the clause 1, Article 18 of the Circular No. 180 /2010/TT-BTC dated November 10, 2010 of the Ministry of Finance).
2. Being capable of accessing and using internet network and having email address to contact regularly with the tax agency (except for the case of tax payment prescribed in the clause 1, Article 18 of the Circular No. 180 /2010/TT-BTC dated November 10, 2010 of the Ministry of Finance).”
2. To amend Clause 2, Article 6 as follows:
“2. The tax agencies and T-VAN service providing organizations performing the electronic notification under the Circular No. 180 /2010/TT-BTC dated November 10, 2010 of the Ministry of Finance must use digital signatures signed by the digital certificate that are issued by the public digital signature certification service providing organization.”
3. To amend Article 8 as follows:
“Article 8. Time for submitting electronic tax dossier
1. The tax payers are performed the electronic transactions in the field of tax via the web portal of the tax agencies or T-VAN service providing organizations 24 hours a day, seven days a week, including days-off (Saturdays, Sundays, holidays, Tet).
The day for tax dossier submission is counted from 0 o’clock to 24 o’clock of same day.
2. The time for the electronic tax dossier submission is the time indicated on the Notice confirming the submission of the electronic tax dossier of the tax agency or T-VAN service providing organization.
3. The tax agencies or T-VAN service providing organizations (in case of using T-VAN service) send the Notices to confirm the receipt of the electronic tax dossiers to e-mail addresses of the taxpayers no later than 15 minutes after receiving the electronic tax dossiers of the taxpayers.”
4. To amend Clause 2, Article 9 as follows:
“2. In case the submission of the electronic tax declaration dossier is due but the technical infrastructure system’s outage has not been fixed, the taxpayer makes the tax declaration dossier in paper and submits to the directly managing tax agency.
In case of the fault of the web portal of the tax agency or T-VAN service providing organizations (in case of using T-VAN service) in the last day of due date, the taxpayer will not be fined for the late submission of tax declaration dossier if the taxpayer submits the tax declaration dossier within the period of 3 working days from the deadline of tax declaration dossier submission.”
5. To amend Article 16 as follows:
“1. The taxpayer performs the electronic tax declaration by one of the two ways as follows:
- Online electronic tax declaration on the web portal of the tax agency: the taxpayer logs in the electronic tax transaction account; performs the online tax declaration on the web portal of the tax agency and sends the electronic tax declaration dossier to the tax agency.
- Tax declaration by using software and supporting tools for tax declaration: the taxpayer makes dossier of electronic tax declaration by software and supporting tools meeting data format standard of the tax agency; then the taxpayer can access the account of electronic tax transaction to send the electronic tax declaration dossier to the tax agency.
- Tax declaration via T-VAN service providing organizations.
2. After receiving the electronic tax declaration dossier from the taxpayer, the tax agency or T-VAN service providing organizations sends the Notice of confirming the submission of the electronic tax declaration dossier to the taxpayer.”
6. To amend Clause 1, Article 17 as follows:
“c) Having taken part in the coordination of collecting the State budget; having the application software to collect the State budget by electronic mode and technical solutions on safety, information security of the taxpayer as stipulated on the coordination of collecting the state budget.”
7. To amend Article 19 as follows:
“Article 19. Date of electronic tax payment
Date of tax payment is defined as the day the tax payers transfer money from their account and the bank accepts the payment; at the same time, commercial banks or the State Treasury certifies on the documents of electronic tax payment of the tax payer by digital signature.”
8. To amend Article 20 as follows:
“Article 20. Documents of electronic tax payment
Documents of electronic tax payment consist of the following kinds:
1. Money remittance to the State budget in the electronic form under the form stipulated by the Ministry of Finance, having the digital signature of the Commercial bank or the State Treasury.
2. List of tax payment document in the electronic form made by the Commercial banks and the State Treasury having the digital signature of the Commercial bank or the State Treasury.
3. Receipt of payment to the State budget printed from ATM having the certification from the Commercial bank with the following information:
a) The general information on the commercial bank that performs the service of the state budget revenue collection via ATM cards: name of commercial bank, name of branch managing ATM, ATM number, address of ATM that performs the service of the state budget revenue collection.
b) Information on the tax payer: name of tax payer, tax code, business address, tax period, Decision No., Issue date of Decision (in case of paying the tax fine), card No., card account No., ending account balance, contents of state budget.
c) The information relating to tax payment transactions: the transaction time (hour, day, month, year); the total amount remitted to the State budget; detail of the amount remitted to the state budget for each subsection.”
9. To amend Point b, Clause 1, Article 29 as follows:
b) Obligations of T-VAN service providing organizations
- The T-VAN service providing organizations publicly announce the mode of operation, service quality on the Website introducing the service of the organizations.
- Providing transmission and receiving service and perfecting the form of electronic document presentation to serve the exchange of information between the tax payers with the tax agencies.
- Performing the sending and receiving on schedule, in the integrity of electronic documents as agreed with the parties participating in the transaction.
- Storing the results of transmission and receiving: storing electronic documents in the time of incomplete transaction.
- Ensuring the connection, security, integrity of information and providing other utilities for the parties participating in the exchange of electronic documents.
- 10 days prior to the downtime of the system for maintenance, notifying the taxpayers and tax agencies and also letting them the handling measures to guarantee their interests.
- Notifying the tax declaration dossier certification to the tax payer using the T-VAN service.
- Being responsible for the late submission of the tax declaration dossier of the tax payer to the tax agency in case the tax payer submits the tax declaration dossier in accordance with the stipulated time.”
10. To amend Point b, Clause 1, Article 30 as follows:
b) Obligations of the T-VAN service providing organizations
- The T-VAN service providing organization are entitled to provide the T-VAN service for the tax payers only from the date of being issued the Certificate of recognition for T-VAN service providing organizations.
- Being responsible for transferring the electronic tax dossier to the electronic portal of the tax agency no later than 2 hour/ time since receiving the electronic tax dossier of the tax payer.
- Providing complete information and data for the tax agency as required in accordance with regulations of laws.
- Complying with the current regulations of the law concerning telecommunications, internet and technical and professional regulations promulgated by the competent authorities.
- Being responsible for setting up the channels connected to the web portals of the tax agencies to ensure the continuity, security and safety. In case if there is any problem in the course of performing the value added service on the electronic transaction in the field of tax, proactively settle it down and notify the tax agencies in order to coordinate in case of having problems related to the web portals of the tax agencies.
In case of the fault of the web portals of the T-VAN service providing organizations, the T-VAN service providing organizations must promptly notify to the tax payer and the tax agency to perform as guided under Clause 4, Article 1 of this Circular.
- Performing the report regulations on the T-VAN service providing activities with the General Department of Taxation.”
Article 2. Organization for implementation
1. This Circular takes effect since June 01, 2013.
2. The General Department of Taxation, the State Treasury and concerned organizations and individuals are responsible for the implementation of this Circular.
3. In the course of implementation, if there is any problem and difficulty, promptly report to the Ministry of Finance for study and settlement./.
For the Minister
Deputy Minister
Do Hoang Anh Tuan
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