This Circular has some major changes as follows:
This Circular has many tighter provisions. Specifically, this circular stipulates: 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 03 (three) working days from the dealine for tax declaration dossier submission.
Besides two conditions for performing tax collection and payment stipulated in Article 17.1 of Circular 180/2010/TT-BTC guiding electronic transaction in the tax field, the bank has to meet 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.
This Circular is going to take effect on 1 June 2013.