Circular No. 35/2013/TT-BTC amends and supplements certain provisions of Circular No. 180/2010/TT-BTC dated November 10, 2010, issued by the Ministry of Finance guiding electronic transactions in the tax field.

CIRCULAR

Amending and supplementing certain articles of Circular No. 180/2010/TT-BTC

dated November 10, 2010, issued by the Ministry of Finance guiding

electronic transactions in the tax field

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Pursuant to the Law on Electronic Transactions dated November 29, 2005;

Pursuant to the Law on Information Technology dated June 29, 2006;

Pursuant to the Law on Tax Administration dated November 29, 2006 and related guiding documents;

Pursuant to Decree No. 26/2007/NĐ-CP dated February 15, 2007, issued by the Government detailing the implementation of the Law on Electronic Transactions regarding digital signatures and digital signature certification services;

Pursuant to Decree No. 106/2011/NĐ-CP dated November 23, 2011, issued by the Government amending and supplementing certain articles of Decree No. 26/2007/NĐ-CP dated February 15, 2007 detailing the implementation of the Law on Electronic Transactions regarding digital signatures and digital signature certification services;

Pursuant to Decree No. 27/2007/NĐ-CP dated February 23, 2007 of the Government on electronic transactions in financial activities;

Pursuant to Decree No. 118/2008/NĐ-CP dated November 27, 2008, of the Government stipulating the functions, tasks, powers, and organizational structure of the Ministry of Finance;

At the proposal of the Director General of the State Revenue总局局长的提议；

The Minister of Finance promulgates this Circular amending and supplementing certain contents of Circular No. 180/2010/TT-BTC dated November 10, 2010, issued by the Ministry of Finance guiding electronic transactions in the tax field as follows:

Article 1. Amending and supplementing certain articles of Circular No. 180/2010/TT-BTC dated November 10, 2010, issued by the Ministry of Finance guiding electronic transactions in the tax field as follows:

1. Supplementing Article 5 as follows:

"Article 5. Conditions for implementing electronic transactions in the tax field

Taxpayers conducting electronic transactions in the tax field (except for the case of tax payment under Clause 1, Article 18 of Circular No. 180/2010/TT-BTC dated November 10, 2010, issued by the Ministry of Finance where the bank has different regulations) must ensure the following conditions:

1. Possess a valid digital certificate issued by a public digital signature certification service provider (except for the case of tax payment under Clause 1, Article 18 of Circular No. 180/2010/TT-BTC dated November 10, 2010, issued by the Ministry of Finance).

2. Have the ability to access and use the Internet and have a stable email address for communication with the tax authority (except for the case of tax payment under Clause 1, Article 18 of Circular No. 180/2010/TT-BTC dated November 10, 2010, issued by the Ministry of Finance)."

2. Amending Clause 2, Article 6 as follows:

"2. The tax authority and the organization providing T-VAN services when implementing electronic notifications under Circular No. 180/2010/TT-BTC dated November 10, 2010, issued by the Ministry of Finance must use digital signatures signed with digital certificates issued by public digital signature certification service providers."

3. Amending Article 8 as follows:

"Article 8. Time for submitting electronic tax documents and confirmation

1. Taxpayers may conduct electronic transactions in the tax field through the tax authority's electronic portal or T-VAN service provider 24 hours a day, seven days a week, including weekends, holidays, and public holidays (Saturday, Sunday, national holidays, and Tet).

The date of submission of electronic tax documents is counted from 00:00 to 24:00 on the same day.

2. The time of submission of electronic tax documents is the time recorded on the Confirmation Notice of Submission of Electronic Tax Documents issued by the tax authority or T-VAN service provider.

3. The tax authority or T-VAN service provider (in cases using T-VAN services) sends the Confirmation Notice of Receipt of Electronic Tax Documents to the taxpayer's email address within 15 minutes of receiving the taxpayer's electronic tax documents."

4. Amending Clause 2, Article 9 as follows:

"2. In cases where the deadline for submitting electronic tax declaration forms arrives but technical infrastructure issues cannot be resolved, taxpayers shall prepare tax declaration forms on paper and submit them directly to the managing tax authority.

If the tax authority's electronic portal or T-VAN service provider (in cases using T-VAN services) experiences technical issues on the last day of the tax declaration submission deadline, the taxpayer will not be subject to administrative penalties for late submission of tax declarations if they submit the tax declaration within three working days after the deadline."

5. Amending Article 16 as follows:

"1. Taxpayers shall declare taxes electronically in one of the following ways:

- Online tax declaration on the tax authority's electronic portal: taxpayers log into their electronic tax transaction account; declare taxes online at the tax authority's portal and send the electronic tax declaration form to the tax authority.

- Tax declaration using software or tools supporting tax declaration: taxpayers prepare the electronic tax declaration form using software or tools that meet the data format standards set by the tax authority; then log into their electronic tax transaction account to send the electronic tax declaration form to the tax authority.

- Tax declaration through a T-VAN service provider.

2. After receiving the taxpayer's electronic tax declaration form, the tax authority or T-VAN service provider (in cases using T-VAN services) sends a Confirmation Notice of Submission of Electronic Tax Declaration to the taxpayer."

6. Supplementing Clause 1, Article 17 as follows:

"c) Participating in the joint collection of state budget revenues; having software applications for collecting state budget revenues through the network and technical solutions for ensuring the security and confidentiality of taxpayers' tax payment information according to current regulations on joint collection of state budget revenues."

7. Amend Article 19 as follows:

"Article 19. Date of electronic tax payment

The date of electronic tax payment is determined as the date when the taxpayer transfers funds from their account and the bank accepts the payment; simultaneously confirmed by a commercial bank or State Treasury with a digital signature on the electronic tax payment voucher of the taxpayer."

8. Supplementing Article 20 as follows:

"Article 20. Electronic tax payment vouchers

Electronic tax payment vouchers include the following types:

1. Electronic Payment Voucher to the State Budget in accordance with the prescribed model of the Ministry of Finance, bearing the digital signature of a commercial bank or State Treasury.

2. Electronic Tax Payment Voucher Summary Table prepared by a commercial bank or State Treasury, bearing the digital signature of a commercial bank or State Treasury.

3. National Budget Payment Receipt printed from an ATM machine with confirmation from a commercial bank, containing the following main information:

a) General information about the commercial bank providing state budget revenue collection services via ATM: name of the commercial bank, name of the branch managing the ATM machine, ATM machine number, location of the ATM providing state budget revenue collection services.

b) Information about the taxpayer: taxpayer's name, taxpayer identification number, business address, tax period, decision number, decision date (in cases of tax penalty payments), card number, account number, final balance, National Budget Account."

c) Information related to tax payment transactions: time of transaction execution (hour, day, month, year); total amount paid to the state budget; details for each item of payment.

9. Supplement point b, Clause 1, Article 29 as follows:

“b) Obligations of organizations providing T-VAN services

- To publicly announce the operating methods and service quality on the organization's website dedicated to introducing services.

- To provide transmission and completion services for the form of electronic documents to facilitate information exchange between the taxpayer and the tax authority.

- To timely and fully transmit and receive electronic documents according to agreements with transaction participants.

- To retain results of transmissions and receptions; to retain electronic documents during the period of unfinished transactions.

- To ensure connectivity, security, integrity of information, and provide other conveniences for participants in exchanging electronic documents.

- To notify the taxpayer and the tax authority ten days before stopping the system for maintenance and measures to ensure the rights of the taxpayer.

- Notify the taxpayer using T-VAN services of the confirmation of the electronic tax declaration submission

- Be responsible for the failure of the taxpayer's tax declaration to reach the tax authority within the prescribed deadline if the taxpayer submits the declaration on time”

10. Supplement point b, Clause 1, Article 30 as follows:

“b) Obligations of organizations providing T-VAN services

- An organization providing T-VAN services may only provide T-VAN services to taxpayers from the date it receives the Certificate of Organization Providing T-VAN Services.

- Shall be responsible for transferring the electronic tax file to the tax authority's electronic portal no later than 2 hours per instance from the time of receiving the taxpayer's electronic tax file.

- Provides full information and data to tax management authorities when requested in accordance with the provisions of the law.

- Adheres to current laws and regulations concerning telecommunications, the Internet, and technical and business guidelines issued by competent authorities.

- Shall be responsible for establishing a connection channel with the tax authority's electronic portal ensuring continuous, secure, and safe operation. In case of issues arising during the provision of value-added services regarding electronic transactions in the tax field, take the initiative to resolve them and report to the tax authority for coordination if the issue relates to the tax authority's electronic portal.

In case of errors in the electronic portal of the organization providing T-VAN services, such organization must immediately notify the taxpayer and the tax management authority to follow the guidance provided in Clause 4, Article 1 of this Circular.

- Implement reporting procedures on the provision of T-VAN services to the General Department of Taxation.”

Article 2. Implementation

1. This Circular takes effect from June 1, 2013.

2. The General Department of Taxation, State Treasury, and relevant organizations and individuals are responsible for implementing this Circular.

3. During implementation, if there are difficulties or issues, please promptly reflect them to the Ministry of Finance for study and resolution./.