Can tax be paid electronically after midnight in Vietnam? How to determine the e-tax payment date in Vietnam?

Can tax be paid electronically after midnight in Vietnam?

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

Method of determining the time for submitting e-tax documents, paying e-tax by taxpayers, and the time the tax authority sends notifications, decisions, documents to taxpayers

1. Time for submitting e-tax documents, paying e-taxes

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

b) The time for acknowledging the submission of e-tax documents is determined as follows:

b.1) For e-taxpayer registration documents: it is the day the tax authority’s system receives the documents and is recorded on the reception notification for e-taxpayer registration documents sent to taxpayers (according to Form No. 01-1/TB-TDT attached to this Circular).

b.2) For tax declaration documents (except for tax declaration documents in cases where the tax management authority calculates tax, issues tax payment notices according to the provisions of Article 13 of Decree No. 126/2020/ND-CP): it is the day the tax authority’s system receives the documents and is recorded on the reception notification for e-tax declaration documents sent to taxpayers (according to Form No. 01-1/TB-TDT attached to this Circular) if the tax declaration documents are accepted by the tax authority as stated in the acceptance notification for e-tax declaration documents sent to taxpayers (according to Form No. 01-2/TB-TDT attached to this Circular).

Specifically, for tax declaration documents that include accompanying documents submitted directly or sent via postal service: The acknowledgment time for submitting tax declaration documents is calculated as the day the taxpayer completes the submission of all documents as required.

b.3) For documents not falling under the regulations at points b.1, b.2 above: it is the day the tax authority’s system receives the documents and is recorded on the acceptance notification for e-documents sent to taxpayers (according to Form No. 01-2/TB-TDT attached to this Circular).

b.4) The acknowledgment time for submitting e-tax documents stated in this clause is used by the tax authority to determine the submission time of tax documents; calculate the late submission time of tax documents or calculate the time for resolving tax documents according to the provisions of the Law on Tax Administration, guidance documents, and the provisions of this Circular.

c) The day of paying e-tax is determined according to the provisions of Clause 1, Article 58 of the Law on Tax Administration.

2. The time the tax authority sends notifications, decisions, documents to taxpayers is determined as within the day if the documents are successfully signed and sent during the period from 00:00:00 to 23:59:59 of the day.

Under the current legal regulations, taxpayers are allowed to pay e-taxes on Tet with 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends and holidays.

Therefore, it is entirely possible to carry out e-tax payments after midnight (meaning 00:00).

Can tax be paid electronically after midnight in Vietnam? How to determine the e-tax payment date in Vietnam? (Image from the Internet)

Vietnam: How to determine the e-tax payment date if it is paid after midnight?

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

Method of determining the time for submitting e-tax documents, paying e-taxes by taxpayers, and the time the tax authority sends notifications, decisions, documents to taxpayers

1. Time for submitting e-tax documents, paying e-taxes

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

b) The time for acknowledging the submission of e-tax documents is determined as follows:

b.1) For e-taxpayer registration documents: it is the day the tax authority’s system receives the documents and is recorded on the reception notification for e-taxpayer registration documents sent to taxpayers (according to Form No. 01-1/TB-TDT attached to this Circular).

b.2) For tax declaration documents (except for tax declaration documents in cases where the tax management authority calculates tax, issues tax payment notices according to the provisions of Article 13 of Decree No. 126/2020/ND-CP): it is the day the tax authority’s system receives the documents and is recorded on the reception notification for e-tax declaration documents sent to taxpayers (according to Form No. 01-1/TB-TDT attached to this Circular) if the tax declaration documents are accepted by the tax authority as stated in the acceptance notification for e-tax declaration documents sent to taxpayers (according to Form No. 01-2/TB-TDT attached to this Circular).

Specifically, for tax declaration documents that include accompanying documents submitted directly or sent via postal service: The acknowledgment time for submitting tax declaration documents is calculated as the day the taxpayer completes the submission of all documents as required.

b.3) For documents not falling under the regulations at points b.1, b.2 above: it is the day the tax authority’s system receives the documents and is recorded on the acceptance notification for e-documents sent to taxpayers (according to Form No. 01-2/TB-TDT attached to this Circular).

b.4) The acknowledgment time for submitting e-tax documents stated in this clause is used by the tax authority to determine the submission time of tax documents; calculate the late submission time of tax documents or calculate the time for resolving tax documents according to the provisions of the Law on Tax Administration, guidance documents, and the provisions of this Circular.

c) The day of paying e-tax is determined according to the provisions of Clause 1, Article 58 of the Law on Tax Administration.

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

Thus, it means that even if the e-tax is paid after midnight (00:00:00), the time of submission will be based on the successful signing and sending time.

*Note: Since the time (00:00:00) is the special time between the previous day and the next day, after making the payment and receiving the successful signing notification, it will be counted according to that sending time.

What is the procedure for registering to pay taxes electronically in Vietnam?

Pursuant to Clause 5, Article 10 of Decree 19/2021/ND-CP, the provisions are as follows:

Step 1: The taxpayer registers to pay taxes electronically through the General Department of Taxation’s e-portal, and organizations providing T-VAN services must also register to use the tax payment service with the bank or intermediary payment service provider where the account is opened in accordance with the bank or intermediary payment service provider’s regulations.

Step 2: Taxpayers can choose to register to pay taxes electronically at one or more banks or intermediary payment service providers where the taxpayer has a transaction account.

- The bank or intermediary payment service provider where the taxpayer opens an account will send a notification (according to Form No. 04/TB-TDT Download attached to this Circular) on accepting or not accepting the taxpayer’s registration for e-tax payment through the General Department of Taxation’s e-portal within no later than 3 (three) working days from the day the taxpayer’s registration is received.

- In the case of non-acceptance, taxpayers should refer to the notification of non-acceptance for e-tax payment by the bank or intermediary payment service provider to complete registration information or contact with the management tax authority, bank, or intermediary payment service provider where there is an account for guidance and support.