a shot in the back could surely do damage, there was an instance where 14,5mm shots in the back of an abrams disabled its engine. Shots on the top - i guess that depends on the tank. Top surfaces did get more attention in the last 20 years and are better protected. Extreme example would be merkava iv which should be able to withstand such an attack. Leo2 and abrams have gotten kits that include better top protection but i don't know the details and i imgine those are not standard equipment on all tanks. Sides, however, are pretty well protected against 30mm rounds. Turret sides are almost as protected as the front, and body, back in the seventies, on mbt70 prototype, had 70mm armor from the inside wall. When one adds outside wall and protection people use these days, it amounts to quite a bit more.
Most important thing to add here is that (western) helicopter guns aren't even made to combat armored vehicles. If they were, they would have different armament. Instead, they pretty much all have low velocity guns. That 30mm gun on apache has worse penetration performance than a dedicated high velocity 20mm gun.
Then there is distance. How close one wants to get to shoot? Difference in penetration between a shot from 500 meters and shot from 2000 meters is considerable and is usually over 30%.
Most important thing to add here is that (western) helicopter guns aren't even made to combat armored vehicles. If they were, they would have different armament. Instead, they pretty much all have low velocity guns. That 30mm gun on apache has worse penetration performance than a dedicated high velocity 20mm gun.
Then there is distance. How close one wants to get to shoot? Difference in penetration between a shot from 500 meters and shot from 2000 meters is considerable and is usually over 30%.