Thông tư 35/2013/TT-BTC

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;

Pursuant to the Government’s Decree No. 118/2008/ND-CP dated November 27, 2008, defining the functions, duties, power and organizational structures of the Ministry of Finance;

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:

“2. The tax agencies and organizations suplying T-VAN service performing the electronic notification specified in the Circular No. 180/2010/TT-BTC of 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 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.”

5. To amend Article 16 as follows:

“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

Date of tax payment is defined as the day when taxpayers draw money from their accounts and the bank accepted the payment; concurrently the vouchers on electronic tax payment of taxpayers are confirmed by digital signatures by commercial banks or State Treasuries.”

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."

9. To suplement to point b, clause 1 of Article 29 as follows:

“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”

10. To suplement to point b, clause 1 of Article 30 as follows:

“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        

1. This Circular takes effect on June 01, 2013.

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.