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THE MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence– Freedom – Happiness
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No.: 35/2013/TT-BTC
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Hanoi, April 01, 2013
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CIRCULAR
AMENDING AND SUPPLEMENTING A
NUMBER OF ARTICLES OF THE CIRCULAR NO. 180/2010/TT-BTC, OF NOVEMBER 10, 2010 OF
THE MINISTRY OF FINANCE GUDING ELECTRONIC TRANSACTION IN THE TAX FIELD
Pursuant to the Electronic
Transaction Law dated November 29, 2005;
Pursuant to the Information
Technology Law dated June 29, 2006;
Pursuant to the Law on Taxation
Management dated November 29, 2006 and its guiding documents;
Pursuant to the Government’s Decree
No. 26/2007/ND-CP dated February 15, 2007, detailing the implementation of the
Electronic Transaction Law on the digital signature and the service of digital
signature certification;
Pursuant to the Government’s Decree
No. 106/2011/ND-CP dated November 25, 2011, amending and supplementing a number
of articles of the Decree No. 26/2007/ND-CP dated February 15, 2007, detailing
the implementation of the Electronic Transaction Law on the digital signature
and the service of digital signature certification;
Pursuant to the Government’s Decree
No. 27/2007/ND-CP dated February 23, 2007, stipulating the electronic
transaction in financial activities;
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At the proposal of Director general
of General Department of Taxation;
The Minister of Finance promulgates
the Circular amending and supplementing a few of content at the Circular No.
180/2010/TT-BTC, of November 10, 2010 of the Ministry of Finance, guding
electronic transactions in the tax field as follows:
Article 1. To amend and supplement a number of
Articles of the Circular No. 180/2010/TT-BTC, of November 10, 2010 of the
Ministry of Finance, guding electronic transactions in the tax field as
follows:
1. To
supplement to Article 5 as follows:
“Article 5. Conditions for the performance of
electronic transaction in the tax field
The tax payers who carry out the electronic
transactions in the tax field (except for the case of tax payment prescribed in
the clause 1, Article 18 of the Circular No. 180/2010/TT-BTC, of November 10,
2010 of the Ministry of Finance for which banks otherwise provide) 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, of November 10, 2010 of the Ministry of
Finance).
2. Being capable of accessing and using internet network and
having e-mail 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, of November 10, 2010 of the Ministry of Finance).”
2. To amend clause 2 of Article
6 as follows:
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3. To amend Article 8 as
follows:
“Article 8. Time for submitting electronic tax
dossier and confirmation
1. The tax payers are performed the electronic transactions in
the tax field via the web portal of the tax agencies or organizations supplying
T-VAN service for 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 inscribed on the Notice confirming the submission of the electronic tax
dossier of the tax agency or organizations supplying T-VAN service.
3. The tax agencies or organizations supplying T-VAN service (in case of using T-VAN service)
send Notices to confirm the receipt of the electronic tax dossiers to e-mails
of the taxpayers no later than 15 minutes after receiving the electronic tax
dossiers sent by taxpayers.”
4. To amend clause 2 of Article
9 as follows:
“2. In case the submission of the electronic tax
declaration dossier is due but the technical infrastructure system’s breakdowns
have not been remedied, the taxpayer makes the tax declaration dossier in paper
and submits to the directly managing tax agency.
In case of the fault due to the web portal of the tax
agencies or organizations supplying T-VAN service (in case of using T-VAN
service) in the final day of deadline for tax declaration dossier submission,
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 dealine for tax declaration dossier submission.”
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“1. The taxpayer performs the electronic tax
declaration by one of the following ways:
- 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.
- Electronic tax declaration by using softwares and supporting
tools for tax declaration: the taxpayer makes dossier of electronic tax declaration by softwares
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 through organizations supplying T-VAN service.
2. After receiving the electronic tax declaration dossier from
the taxpayers, the tax agencies or organizations supplying T-VAN service (in
case of using T-VAN service) shall send the Notice of confirming the submission
of the electronic tax declaration dossier to the taxpayers.”
6. To suplement clause 1 of
Article 17 as follows:
“c) Having participated in coordination to collect
for the State budget; having application software for collection of the State
budget through internet and technical solutions on safety and secret-keeping of
tax payment information for taxpayers in accordance with current regulation on
participating in coordination to collect for the State budget.”
7. To amend Article 19 as
follows:
“ Article 19. Date of electronic tax payment
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8. To supplement to Article 20
as follows:
“ Article 20. Documents of electronic tax payment
Documents of electronic tax payment consist of the
following categories:
1. Money Remittance to state budget in the electronic form
under the set form by the Ministry of Finance, with digital signatures of
commercial banks or State Treasuries.
2. List of tax payment document in the electronic form made by
the Commercial banks or the State Treasuries, with digital signatures of
commercial banks or State Treasuries.
3. The receipt of the State budget remittance printed from ATM,
confirmed by commercial banks, included the following principal information:
a) The general information on commercial bank that
performs the service of the state budget remittance via ATM cards: name of commercial bank, name of
branch of commercial bank managing ATM, counter Number of ATM, ATM address
performed service of the State budget remittance.
b) The information on the taxpayer: name of taxpayer, tax code,
business address, tax period, number of decision, day of decision (in case of
paying tax fines), card number, card account number, balance, state budget
indexes.
c) The information relating to tax payment
transaction: the transaction time (hour,
day, month, year); the total amount remitted to the state budget; detail of
each content of remitted amount."
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“b) Obligations of organizations supplying T-VAN
service
- The organizations supplying T-VAN service publicly announce
the mode of operation, service quality on their Websites introducing the service.
- Providing for transmission and receiving service and
perfecting the form of electronic document presentation to serve the exchange
of information between the taxpayers with the tax agencies.
- Performing the sending and receiving on schedule, in the
integrity of electronic document as agreed with the parties participating in
the transaction.
- Storing the result of transmission and receiving times;
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 to the taxpayers and tax agencies and also notifying on the handling
measures to assure rights and interests of taxpayers.
- Notifying on
confirmation of electronic tax declaration dossier submission to taxpayers
using T-VAN service.
- Taking responsibility
in case where the tax declaration dossiers of taxpayers sent to tax agencies
improperly with the prescribed time limit although the taxpayers have submitted
tax declaration dossiers properly with the prescribed time limit”
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“b) Obligations of organizations supplying T-VAN
service
- The T-VAN service providing organizations are entitled to
provide the T-VAN service for the taxpayers only from the date of being issued
the recognition paper of T-VAN service providing organizations.
- Taking responsibility for transfering the electronic tax dossier to the
web portal of tax agencies not later than 2h once after receiving electronic
tax dossiers of taxpayers.
- Providing complete information and data for the
tax-administration agencies as required in accordance with law.
- Complying with the current regulations of the law concerning
telecommunications, internet and technical and professional regulations
promulgated by the competent agencies.
- Being responsible for setting up the channels connecting to
the web portals of the tax agencies to ensure the continuity, security, and
safety. In case there is any problem
in the course of performing the value added service on the electronic
transaction in the tax field, 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 having errors of the web portals of organizations
supplying T-VAN service, these organizations must timely notify taxpayers,
tax-administration agencies in order to comply with guides in clause 4, Article
1 of this Circular.
- Performing the report regulations on the activities of T-VAN
providing service with the General Department of Taxation."
Article 2. Implementation
organization
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2. General Department of Taxation, State Treasuries as well as
relevant organizations and individuals shall implement this Circular.
3. In the course of implementation, any arising problems should
be reported timely to the Ministry of Finance for consideration and settlement.
PP. THE MINISTER OF FINANCE
DEPUTY MINISTER
Do Hoang
Anh Tuan