Can e-tax payments be made during the Tet holiday in Vietnam?

Can e-tax payments be made during the Tet holiday in Vietnam?

Pursuant to Clause 1, Article 8 of Decree 19/2021/ND-CP, the regulations are as follows:

Method for determining the time taxpayers submit e-tax dossiers and pay tax electronically and time tax authorities send notifications, decisions and documents to taxpayers

1. Timeframe for filing e-tax dossiers, paying e-taxes

a) Taxpayers can conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet holidays. The time of filing a tax return is determined as within the day if the return is successfully signed and submitted between 00:00:00 and 23:59:59 of that day.

b) The time of confirming the submission of e-tax dossiers is determined as follows:

b.1) For e-taxpayer registration returns: it is the day the tax authority's system receives the return and is recorded on the Notification of Receipt of e-Taxpayer Registration Return sent by the tax authority to the taxpayer (on Form No. 01-1/TB-TDT issued with this Circular).

b.2) For tax declaration returns (except for tax declaration returns where the tax authority calculates the tax, notifies the tax payment as prescribed in Article 13 of Decree No. 126/2020/ND-CP): it is the day the tax authority's system receives the return and is recorded on the Notification of Receipt of e-Tax Declaration Return sent by the tax authority to the taxpayer (on Form No. 01-1/TB-TDT issued with this Circular) if the tax declaration return is accepted by the tax authority in the Notification of Acceptance of e-Tax Declaration Return sent by the tax authority to the taxpayer (on Form No. 01-2/TB-TDT issued with this Circular).

Specifically, for tax declaration returns with accompanying documents submitted directly or sent via postal services: the time of confirming the submission of the tax declaration return is calculated from the day the taxpayer completes the full submission of the return as prescribed.

b.3) For returns not specified in points b.1 and b.2 above: it is the day the tax authority's system receives the return and is recorded on the Notification of Acceptance of e-Return sent by the tax authority to the taxpayer (on Form No. 01-2/TB-TDT issued with this Circular).

b.4) The time of confirming the submission of e-tax dossiers mentioned in this Clause is the basis for the tax authority to determine the time of filing a tax return; calculate the late filing of a tax return or calculate the time to process the tax return according to the provisions of the Law on Tax Administration, guiding documents, and regulations in this Circular.

c) The time for e-tax payment shall be determined in accordance with Clause 1, Article 58 of the Law on Tax Administration.

2. The time when the tax authority sends notifications, decisions, documents to taxpayers is determined as within the day if the document is successfully signed and submitted between 00:00:00 and 23:59:59 of that day.

Thus, taxpayers are allowed to make e-tax payments during the Tet holiday 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends and holidays.

Can e-tax payments be made during the Tet holiday in Vietnam? (Image from the Internet)

How to determine the time for e-tax payment in Vietnam?

Based on point c, Clause 1, Article 8 of Decree 19/2021/ND-CP, the regulations are as follows:

Method for determining the time taxpayers submit e-tax dossiers and pay tax electronically and time tax authorities send notifications, decisions and documents to taxpayers

1. Timeframe for filing e-tax dossiers, paying e-taxes

a) Taxpayers can conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet holidays. The time of filing a tax return is determined as within the day if the return is successfully signed and submitted between 00:00:00 and 23:59:59 of that day.

b) The time of confirming the submission of e-tax dossiers is determined as follows:

b.1) For e-taxpayer registration returns: it is the day the tax authority's system receives the return and is recorded on the Notification of Receipt of e-Taxpayer Registration Return sent by the tax authority to the taxpayer (on Form No. 01-1/TB-TDT issued with this Circular).

b.2) For tax declaration returns (except for tax declaration returns where the tax authority calculates the tax, notifies the tax payment as prescribed in Article 13 of Decree No. 126/2020/ND-CP): it is the day the tax authority's system receives the return and is recorded on the Notification of Receipt of e-Tax Declaration Return sent by the tax authority to the taxpayer (on Form No. 01-1/TB-TDT issued with this Circular) if the tax declaration return is accepted by the tax authority in the Notification of Acceptance of e-Tax Declaration Return sent by the tax authority to the taxpayer (on Form No. 01-2/TB-TDT issued with this Circular).

Specifically, for tax declaration returns with accompanying documents submitted directly or sent via postal services: the time of confirming the submission of the tax declaration return is calculated from the day the taxpayer completes the full submission of the return as prescribed.

b.3) For returns not specified in points b.1 and b.2 above: it is the day the tax authority's system receives the return and is recorded on the Notification of Acceptance of e-Return sent by the tax authority to the taxpayer (on Form No. 01-2/TB-TDT issued with this Circular).

b.4) The time of confirming the submission of e-tax dossiers mentioned in this Clause is the basis for the tax authority to determine the time of filing a tax return; calculate the late filing of a tax return or calculate the time to process the tax return according to the provisions of the Law on Tax Administration, guiding documents, and regulations in this Circular.

c) The time for e-tax payment shall be determined in accordance with Clause 1, Article 58 of the Law on Tax Administration.

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The method of determining the time for e-tax payment according to Clause 1, Article 58 of the Law on Tax Administration 2019 is as follows:

- In the case of non-cash tax payments, the time for tax payment is the date the State Treasury, commercial bank, or other credit institutions, payment service providers deduct money from the taxpayer's account or the account of the person paying on behalf of the taxpayer, and this date is recorded on the tax payment receipt.

What are the procedures for registering for e-tax payment in Vietnam?

Based on Clause 5, Article 10 of Decree 19/2021/ND-CP, the regulations are as follows:

- Taxpayers register for e-tax payment via the General Department of Taxation's e-portal, TVAN service providers must also register for the tax payment service with the bank or payment intermediary service provider where the account is opened in accordance with the regulations of the bank or payment intermediary service provider.

Taxpayers may choose to register for e-tax payment at one or multiple banks or payment intermediary service providers where they have transaction accounts.

- The bank or payment intermediary service provider where the taxpayer has an account sends a notification (using Form No. 04/TB-TDT Download issued with this Circular) of acceptance or non-acceptance of the e-tax payment registration to the taxpayer via the General Department of Taxation's e-portal within no more than 3 (three) working days from the time for receiving the taxpayer's registration.

- In the event of non-acceptance, the taxpayer relies on the non-acceptance notification of e-tax payment from the bank or payment intermediary service provider to complete the registration information or contact the managing tax authority, bank, or payment intermediary service provider where the account is held for guidance and support.