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 providers shall 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.”
4. To amend Clause 2, Article 9 as follows:
“2. In case the submission of e-tax declaration dossiers is due but the technical infrastructure system’s incident has not been handled, taxpayers may make their tax declaration dossiers on paper and submit them to their managing tax agencies.
In case the incident is caused by errors of web portals of tax agencies or T-VAN service providers (in case of using the T-VAN service) on the last day of the time limit for submission of tax declaration dossiers, taxpayers will not be administratively sanctioned for late submission of tax declaration dossiers if they submit the tax declaration dossiers within 3 working days after the deadline for submission of tax declaration dossiers.”
5. To amend Article 16 as follows:
“1. Taxpayers shall make e-tax declarations by one of the following methods:
- Online tax declaration on the web portals of tax agencies: The taxpayer logs in his/her/its e-tax transaction account; makes online tax declaration on the web portal of a tax agency and sends the e-tax declaration dossier to the tax agency.
- E-tax declaration by using software and supporting tools: The taxpayer makes an e-tax declaration dossier by using software and supporting tools which meet tax agencies’ data format standards; then the taxpayer logs in his/her/its e-transaction account to send the e-tax declaration dossier to the tax agency.
- Tax declaration via T-VAN service providers.
2. After receiving the taxpayer’s e-tax declaration dossier, the tax agency or T-VAN service provider (in case of using the T-VAN service) shall send a notice to confirm the submission of the e-tax declaration dossier to the taxpayer.”
6. To supplement Clause 1, Article 17 as follows:
“c/ Having coordinated in state budget collection; having an online application software for state budget collection and technical solutions for assuring safety and confidentiality of taxpayers’ information according to current regulations on coordination in state budget collection.”
7. To amend Article 19 as follows:
“Article 19. E-tax payment date
“E-tax payment date is the date on which the taxpayer transfers money from his/her/its account and the payment is accepted by a bank; at the same time, a commercial bank or a state treasury makes certification on the taxpayer’s document of e-tax payment with digital signature.”
8. To supplement Article 20 as follows:
“Article 20. E-tax payment documents
E-tax payment documents include:
1. E-paper of state budget remittance, made according to the form set by the Ministry of Finance and bearing the digital signature of a commercial bank or a state treasury.
2. List of e-tax payment documents, made by a commercial bank or a state treasury and bearing the digital signature of the commercial bank or state treasury.
3. Receipt of state budget remittance, printed from an ATM and certified by a commercial bank with the following principal information:
a/ General information on the commercial bank that provides the service of state budget collection via ATM cards: name of the commercial bank, name of the bank branch managing the ATM and number and location of the ATM that provides the service of state budget collection.
b/ Information on the taxpayer: name of the taxpayer, tax identification number, business address, tax period, serial number of decision, date of promulgation of decision (in case of paying tax-related fines), serial number of card, card account number, ending balance and state budget index.
c/ Information related to tax payment transactions: transaction time (hour, day, month, year); the total amount remitted into the state budget; and details of each remittance.”
9. To supplement Point b, Clause 1, Article 29 as follows:
“b/ Obligations of T-VAN service providers
- To post their mode of operation and service quality on their service-introducing website.
- To provide transmission and receipt services and improve the display formats of e-documents to serve information exchange between taxpayers and tax agencies.
- To send and receive e-documents promptly and integrally as agreed with parties to transactions.
- To store the results of each transmission and receipt and e-documents pending the completion of transactions.
- To ensure connection, confidentiality and integrity of information and provide other utilities to parties to the exchange of e-documents.
- To notify taxpayers and tax agencies of the downtime of the system for maintenance 10 days prior to such downtime and take handling measures to guarantee taxpayer interests.
- To notify confirmation of the submission of e-tax declaration dossiers to taxpayers using the T-VAN service.
- To take responsibility for late submission of tax declaration dossiers of taxpayers in case the taxpayers submit the tax declaration dossiers to tax agencies within the prescribed time limit.”
10. To supplement Point b, Clause 1, Article 30 as follows:
“b/ Obligations of T-VAN service providers
- To provide the T-VAN service for taxpayers only after obtaining certificates of recognition of T-VAN service providers.
- To transmit e-tax dossiers to web portals of tax agencies after receiving the e-tax dossiers of taxpayers, with an interval of at most 2 hours between two transmissions.
- To fully provide information and data for tax administration agencies upon request in accordance with law.
- To comply with current laws on telecommunications and internet and technical and professional regulations promulgated by competent agencies.
- To set up channels connected to web portals of tax agencies ensuring continuity, security and safety. To actively settle problems arising in the course of providing added-value services on tax-related e-transactions, and notify them to tax agencies for coordination in settling problems related to web portals of tax agencies.
In case of errors of web portals of T-VAN service providers, the T-VAN service provider shall promptly notify such errors to taxpayers and tax administration agencies to comply with the guidance in Clause 4, Article 1 of this Circular.
- To report on T-VAN service provision to the General Department of Taxation.”
Article 2. Organization of implementation
1. This Circular takes effect on June 1, 2013.
2. The General Department of Taxation, the State Treasury and related organizations and individuals shall implement this Circular.
3. Any problems arising in the course of implementation should be promptly reported to the Ministry of Finance for study and settlement.-
For the Minister of Finance
Deputy Minister
DO HOANG ANH TUAN
Vietnamese
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