How is the e-tax payment time determined in Vietnam?

How is the e-tax payment time determined in Vietnam?

According to Clause 1, Article 8 of Circular 19/2021/TT-BTC, the e-tax payment time is regulated as follows:

Method of determining the time for submitting e-tax dossiers, paying taxes electronically by taxpayers, and the time for tax authorities to send notices, decisions, documents to taxpayers

1. Time for submitting e-tax dossiers and paying taxes electronically

a) Taxpayers can engage in e-tax transactions 24 hours per day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, public holidays, and Tet. The time of submission is considered as within the day if the dossier is successfully signed and submitted between 00:00:00 and 23:59:59 of the day.

In the case taxpayers submit e-tax dossiers, paying taxes electronically is carried out through 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.

The time of submission is considered as within the day if the dossier is successfully signed and submitted between 00:00:00 and 23:59:59.

Thus, it can be seen that determining the e-tax payment time is within the day if the dossier is successfully signed and submitted within 24 hours.

How do taxpayers register for e-tax payment through the bank's e-payment service in Vietnam?

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

- Taxpayers who conduct e-tax transactions through the General Department of Taxation’s e-portal must register for e-tax transactions as stipulated in Article 10 of Circular 19/2021/TT-BTC.

- Taxpayers conducting e-tax transactions through the National Public Service Portal, the Ministry of Finance's e-portal connected with the General Department of Taxation’s e-portal must register according to the instructions of the system managing authority.

- Taxpayers conducting e-tax transactions through another competent state authority’s e-portal connected with the General Department of Taxation’s e-portal must register according to the competent state authority's instructions.

- Taxpayers conducting e-tax transactions through a T-VAN service provider approved by the General Department of Taxation to connect with its e-portal must register for e-tax transactions as stipulated in Article 42 of Circular 19/2021/TT-BTC.

At the same time, taxpayers can only choose to register and conduct one of the administrative tax procedures specified at point a, Clause 1, Article 1 of this Circular through the General Department of Taxation’s e-portal, the National Public Service Portal, the Ministry of Finance's e-portal, or a T-VAN service provider (except as mentioned in Article 9 of Circular 19/2021/TT-BTC).

- Taxpayers who choose the method of e-tax payment through the bank's e-payment service or intermediary payment service provider must register according to the instructions of the bank or intermediary payment service provider.

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

Thus, if a taxpayer pays taxes electronically through the bank's e-payment service, they must register according to the bank's or intermediary payment service provider’s instructions.

How is the e-tax payment time determined in Vietnam? (Image from Internet)

How should taxpayers prove their ID when conducting e-tax transactions in Vietnam?

According to Article 7 of Circular 19/2021/TT-BTC, it is regulated as follows:

E-signing in e-tax transactions

1. Taxpayers conducting e-tax transactions must use a valid digital certificate issued by a public digital signature authentication service provider, or issued by a competent state authority, or recognized by a competent state authority for signing tax dossiers and e-tax documents, except in the following cases:

a) The taxpayer is an individual who has a tax code but has not been issued a digital certificate.

b) The taxpayer conducts the first taxpayer registration and obtain a tax code according to Clause 1, Article 13 of this Circular.

c) The taxpayer chooses the method of e-tax payment as stipulated in point d, Clause 2, Article 4 of this Circular according to the regulations of the bank or intermediary payment service provider.

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Thus, taxpayers conducting e-tax transactions must use a valid digital certificate issued by a public digital signature authentication service provider, or issued or recognized by a competent state authority for signing tax dossiers and e-tax documents.

However, there are exceptions.