Organization providing electronic tax service (T-VAN) is responsible for transferring the electronic tax record to the electronic portal of the tax authorities at least 2 hours/time since received electronic tax record from the taxpayer.
At the same time, organization providing T-VAN service is responsible for the case that the tax record of the taxpayer transferred to the tax authority not within the prescribed time limit while the taxpayer submits tax record on time.
The above is regulated in Circular 35/2013/TT-BTC, revising Circular 180/2010/TT-BTC guiding on the electronic transactions in the field of tax.
Additionally, the Circular also regulates certain electronic tax documents, such as payment to the State budget, lists of documents in electronic form must have the signatures of commercial bank or the State Treasury. Circular 35 takes effect from June 1st 2013.
ANT Lawyers