Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance on amending, supplementing some articles of the Circular No.110/2015/TT-BTC dated 28 July 2015 of the Ministry of Finance, giving instructions on the electronic transactions in the tax field

CIRCULAR

On amending, supplementing some articles of the Circular No.110/2015/TT-BTC dated 28 July 2015 of the Ministry of Finance, giving instructions on the electronic transactions in the tax field

Pursuant to the Law on Tax Management No.78/2006/QH11 dated November 29, 2006; Law amending and supplementing a number of articles of the Law on Tax Management No.21/2012/QH12 dated January 20, 2012; The Law on amending and supplementing a number of articles of the Law on Tax Management No.71/2014/QH13 dated November 26, 2014; The Law on amending and supplementing a number of articles of the Law on Tax Management No.106/2016/QH13 of June 06 4/2016 and its guiding documents for implementation;

Pursuant to the Government's Decree No.165/2018/ND-CP dated December 24, 2018, defining the electronic transactions in financial activities;

Pursuant to the Government's Decree No.130/2018/ND-CP of September 27, 2018, detailing the implementation of the Law on Electronic Transactions on digital signatures and digital signature authentication services;

Pursuant to the Government’s Decree No.87/2017/ND-CP dated July 26, 2017 defining the functions, tasks, powers and organizational structure of the Ministry of Finance:

At the request of the Director of the General Department of Taxation;

The Minister of Finance hereby promulgates the Circular on amending and supplementing a number of articles of Circular No.110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance guiding electronic transactions in the tax field as follows:

Article 1. To amend and supplement a number of Articles in the Ministry of Finance's Circular No.110/2015/TT-BTC dated July 28, 2015, guiding electronic transactions in the tax field (Circular No. 110/2015/TT-BTC) as follows:

1. To amend Clauses 4, 6 and 7 of Article 3 as follows:

“4. Electronic tax transaction account is the name and password logged into the General Department of Taxation’s web portal granted by the tax authorities to the tax payers to perform electronic tax transactions and look up electronic document.

The electronic tax transaction account consists of 01 (one) main account and no more than 10 (ten) sub-accounts. The main account is granted by the tax authorities to the tax payers after the tax payers have registered transactions with the tax authorities as prescribed in Article 15 of this Circular. The secondary account is registered by the tax payers through the main account to decentralize the implementation of each service”.

6. Organizations providing value-added services on electronic transactions in the tax field (hereinafter referred to as T-VAN service provision organizations) are intermediaries under the provisions of the Law on electronic transactions and accepted by the General Department of Taxation to connect with the General Department of Taxation’s web portal to provide representative services (in part or in whole) for the taxpayers to send, receive, store and recover electronic documents; support the creation and processing of electronic documents; certify the performance of electronic transactions between the taxpayers and tax authorities”.

2. Clause 8, Clause 9 Article 3 is amended into Clause 7, Clause 8.

3. To amend Clause 3, Article 7 as follows:

“3. Electronic documents prescribed in this Circular are valid like documents, documents, notices and paper documents. Electronic documents are as valid as original if they are made by one of the methods specified in Article 5 of the Government's Decree No.165/2018/ND-CP dated December 26, 2018 on electronic transactions in financial activities (hereinafter referred to as Decree No.165/2018/ND-CP).

Electronic documents are amended in accordance with Article 8 of Decree No.165/2018/ND-CP.

Electronic documents can be converted into paper documents and vice versa in accordance with the Law on Electronic Transactions and Decree No.165/2018/ND-CP”.

4. To amend Article 8 as follows:

“Article 8. Time to submit electronic tax documents and make tax electronic payment

1. The taxpayers may conduct electronic transactions in the tax field 24 hours a day and 7 days a week, including weekends, holidays and New Year holidays.

2. The time for authentication of electronic tax document submission is the ground for tax authorities to calculate the time for submission of tax documents and handle acts of delayed submission or acts of failing to submit tax documents of the taxpayers; or calculating the time to process electronic tax documents in accordance with the Law on Tax Management, documents guiding the implementation and the provisions of this Circular. The time for certification of electronic tax filing is determined as follows:

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