Chương 1 Thông tư 180/2010/TT-BTC: Quy định chung

Chapter 1.

GENERAL REGULATIONS

Article 1. Scope of governing

1. This Circular makes guidance on:

- Electronic transaction in tax registration (not applying for the case of tax registration as prescribed in Decree No. 43/2010/ND-CP of the Government on enterprise Registration); Electronic transaction in tax declaration; Electronic transaction in tax payment.

- The procedures for granting, temporarily suspending, and revoking the Certificate for recognition of value added service providing organization on the electronic transaction in the field of tax; performing the electronic transaction in the field of tax via the value added service providing organizations on electronic transaction in the field of tax.

2. This circular does not regulate the electronic transaction on tax for the goods in the import-export section.

Article 2. Subjects of application

1. The tax payers who as prescribed by the Law on Taxation Management carry out the procedures of tax registration, tax declaration, tax payment by electronic facility.

2. Tax agencies, tax officials.

3. The value added service providing organizations on the electronic transaction in the field of tax.

4. The agencies, organizations, and individuals who are responsible for providing relevant information in the applicable scope of electronic transaction in the field of tax.

Article 3. Interpretation of terms

Electronic transaction in the field of tax means the transaction in the procedure for tax registration, tax declaration and tax payment performed by the electronic facility.

Electronic documents in the field of tax mean the electronic data messages on tax registration, tax declaration and tax payment that are created, sent and received, stored by the electronic facility in the field of tax.

Account of electronic tax transaction means the account used to log in the web portal of the tax branch to perform electronic transaction in the field of tax.

The value added services on the electronic transaction in the field of tax (hereafter called the T-VAN service): mean the services of transmitting, receiving, storing and restoring the electronic data messages on tax between the tax payers and the tax agencies in order to perform the registration and declaration of electronic tax.

T-VAN service providing organization: means the organization that is granted the Certificate for recognition of the T-VAN service providing organization

The web portal of the tax agency: means the access point centralized and providing services of tax agency on Web basically.

Article 4. Principles of electronic transaction in the field of tax.

The performance of electronic transitions in the field of tax must comply with the principles of clearity, fairness, honesty, safety, efficiency, and be consistent with the Article 5 of the Electronic Transaction Law.

Article 5. Conditions for the performance of electronic transaction in the field of tax

The tax payers who carry out the electronic transactions in the field of tax (except for the case of tax payment prescribed in the clause 1, Article 18 of this Circular for which banks otherwise provide for) must ensure the following conditions:

1. Having digital certificate issued by the public digital signature certification service providing organization and still effective.

2. Being capable of accessing and using internet network and having email address to contact regularly with the tax agency.

Article 6. Using digital signature

1. The organizations and individuals that carry out the electronic transaction in the field of tax with the tax agencies must use their digital signatures signed by the digital certificate that are issued by the public digital signature certification service providing organization.

2. The tax agencies performing the electronic notification in this Circular must use digital signatures signed by the digital certificate that are issued by the public digital signature certification service providing organization.

Article 7. Electronic tax dossier

1. The electronic tax dossier includes the Declaration and documents attached as prescribed by the Law on Taxation Management and its guiding documents for each kind of procedures in the electronic form.

2. The attached documents in the form of paper documents must be converted to the electronic form. The paper documents converted to the electronic documents must meet the following conditions:

a) Reflecting the whole content of the paper documents;

b) Having proper sign that certifies the conversion from the paper documents to electronic documents;

c) Having signature and full name of the person who performs the conversion from the paper documents to electronic documents.

3. The electronic tax dossier made as prescribed in this Circular has legal value like paper dossier.

Article 8. Time for submitting electronic tax dossier

1. The tax payers are performed the electronic transactions in the field of tax via the web portal of the tax agencies 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 indicated on the Notice confirming the submission of the electronic tax dossier of the tax agency.

3. The tax agencies send Notices to confirm the receipt of the electronic tax dossiers to e-mail addresses of the taxpayers or T-VAN service providing organizations (in case of using T-VAN service) no later than 15 minutes after the taxpayers or T-VAN service providing organizations complete the sending of the electronic tax dossiers.

Article 9. Settling the problems in the course of the electronic transaction performance in the field of tax

1. In case of encounting any problem in the course of the electronic transaction performance in the field of tax, the taxpayers, and the T-VAN service providing organizations contact the directly managing tax agencies for instruction, support, and timely settlement.

2. In case the submission of the electronic tax declaration dossier is due but the technical infrastructure system’s outage has not been fixed, the taxpayer makes the tax declaration dossier in paper and submits to the directly managing tax agency.

In case of the fault of the web portal  of the tax agency, 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 of tax declaration dossier submission.

Article 10. Information confidentality

The exchange of information on electronic transactions in the tax field must be kept in confidentiality under the provisions of law. The organizations, individuals, and agencies involved in systems of information exchange, electronic tax data are responsible for ensuring the safety, security, accuracy, and integrity of electronic data within their tasks; are responsible for coordinating with relevant agencies in the implementation of necessary technical measures to ensure the security and safety of the systems.

Article 11. Archiving the electronic documents

The archive of electronic documents in the field of tax is done chronologically as prescribed by the law for paper documents. In case the time limit for the storage of the electronic documents is expired as prescribed but it has a relation to the integrity of the information of the information system and the electronic documents which are currently in circulation, then these documents are continued to be archived until the electronic document destruction does not effect the other electronic transactions entirely.

Article 12. Rights and obligations of the tax payers

1. To exercise the rights and obligations as stipulated by the Law on Taxation Management, the Law on electronic transactions and other guiding documents.

2. To be responsible for managing digital signatures and ensuring the accuracy of the digital signatures in the electronic tax dossiers; managing names and passwords of the Accounts of electronic tax transactions to ensure the safety, security of data and informantion in the system.

3. To be responsible for storing and ensuring the integrity of the whole electronic documents in the field of tax as prescribed by the Law on Taxation Management, the Law on electronic transactions and other guiding documents.

Article 13. Responbilies and rights of the tax agencies, tax officials

1. To carry out the responsibilities and rights as prescribed by the Law on Taxation Management, the Law on electronic transactions and other guiding documents.

2. To make guidance and support for the tax payers and T-VAN service providing organizations to perform the electronic transactions in the field of tax.

3. To build, manage and operate the system of receiving and processing electronic tax data to ensure the security, safety and continuity. The system downtime for maintenance shall not exceed 2% of the total service providing hours.

4. To provide information to support the state budget revenues collection for banks.