Can e-tax payments be conducted on weekends and holidays in Vietnam?

Can e-tax payments be conducted on weekends and holidays in Vietnam?

Pursuant to Clause 1, Article 8 of Circular 19/2021/TT-BTC, regulations on the time for e-tax payments are as follows:

Determining the time for submission of e-tax dossiers, e-tax payment of taxpayers, and the time for tax authorities to send notifications, decisions, documents to taxpayers.

1. Time for submission of e-tax dossiers, e-tax payment

a) Taxpayers may conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays, public holidays, and Tet. The time a taxpayer submits a dossier is determined as within the day if the dossier is successfully signed and sent during the period from 00:00:00 to 23:59:59 of the day.

In the case of a taxpayer submitting an e-tax dossier or making e-tax payments, they may conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays, public holidays, and Tet.

Hence, taxpayers can submit taxes and e-tax dossiers on holidays.

The time a taxpayer submits a dossier is determined as within the day if the dossier is successfully signed and sent during the period from 00:00:00 to 23:59:59 of the day.

Can e-tax payments be conducted on weekends and holidays in Vietnam? (Image from the Internet)

What methods can taxpayers use for e-tax transactions in Vietnam?

According to Clause 2, Article 4 of Circular 19/2021/TT-BTC, the following regulations apply:

Principles of e-tax transactions

1. Taxpayers conducting e-tax transactions must have internet access capability, an email address, a digital signature as stipulated in Article 7 of this Circular, or a mobile phone number issued by a telecommunications company in Vietnam (for individuals not yet issued with a digital certificate) registered for transactions with tax authorities, except where taxpayers choose e-tax payment methods regulated at point đ of clause 2 of this Article to be executed following the bank or intermediary payment service provider’s regulations.

2. Taxpayers may choose the following methods to conduct e-tax transactions through:

a) The e-portal of the General Department of Taxation.

b) The national public service portal, the e-portal of the Ministry of Finance connected with the e-portal of the General Department of Taxation.

c) The e-portal of other competent state authorities (excluding point b of this clause) connected with the e-portal of the General Department of Taxation.

d) A T-VAN service provider organization accepted by the General Department of Taxation to connect with its e-portal.

đ) The e-payment service of banks or intermediary payment service providers to execute e-tax payments.

Taxpayers can choose the following methods to carry out e-tax transactions through:

- The e-portal of the General Department of Taxation.

- The national public service portal, the e-portal of the Ministry of Finance connected with the e-portal of the General Department of Taxation.

- The e-portal of other competent state authorities (excluding point b) connected with the e-portal of the General Department of Taxation.

- A T-VAN service provider organization accepted by the General Department of Taxation to connect with its e-portal.

- The e-payment service of banks or intermediary payment service providers to execute e-tax payments.

How to register for e-tax transaction methods in Vietnam?

Based on Clause 2, Article 4 of Circular 19/2021/TT-BTC, the registration for using e-tax transaction methods is as follows:

- Taxpayers transacting electronically through the e-portal of the General Department of Taxation must register to conduct e-tax transactions as stipulated in Article 10 of Circular 19/2021/TT-BTC.

- Taxpayers transacting electronically through the national public service portal, the e-portal of the Ministry of Finance connected with the e-portal of the General Department of Taxation must register according to the guiding instructions of the managing authority of the system.

- Taxpayers transacting electronically through an e-portal of other competent state authorities connected with the e-portal of the General Department of Taxation must register according to guidelines from the competent state authority.

- Taxpayers transacting electronically through a T-VAN service provider organization accepted by the General Department of Taxation to connect with its e-portal must register to conduct e-tax transactions according to Article 42 of Circular 19/2021/TT-BTC.

Within a single time period, taxpayers may only choose to register and conduct one of the administrative tax procedures specified in point a, clause 1, Article 1 of this Circular through the e-portal of the General Department of Taxation, the national public service portal, the e-portal of the Ministry of Finance, or a T-VAN service provider (except as stated in Article 9 of Circular 19/2021/TT-BTC).

- Taxpayers choosing to pay taxes electronically through the e-payment service of banks or intermediary payment service providers must register according to guidance from the bank or intermediary payment service provider.

- Taxpayers who have registered for e-transactions with the tax authorities must conduct transactions with tax authorities within the scope stipulated in clause 1, Article 1 of Circular 19/2021/TT-BTC via e-means, except in cases specified in Article 9 of Circular 19/2021/TT-BTC.