Accordingly, apart from two ways for taxpayer in performing the electronic tax declaration as Online electronic tax declaration on the web portal of the tax agency and Tax declaration by using software and supporting tools for tax declaration, the Circular also regulates another form for tax declaration by 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 and takes responsibilities 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.

Besides, the Circular also supplements some conditions in collecting and paying electronic tax for commercial banks. In particular, commercial banks must not only satisfy all legal requirements for electronic transactions but also meet some conditions for 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.

This Circular takes effects on June 01, 2013.

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