How to handle when e-tax transactions cannot be carried out due to breakdown of the competent state authority’s web portal in Vietnam?

What are the principles for registering the use of e-tax transaction methods in Vietnam?

According to Clause 3, Article 4 of Circular 19/2021/TT-BTC, the regulation on registering the use of e-tax transaction methods is as follows:

- Taxpayers who transact electronically via the General Department of Taxation's web portal must register to perform e-tax transactions as prescribed in Article 10 of Circular 19/2021/TT-BTC.

- Taxpayers who transact electronically via the National Public Service web portal or the Ministry of Finance's e-web portal connected to the General Department of Taxation's web portal must register according to the system management agency's guidance.

- Taxpayers who transact electronically via another competent state authority's e-web portal connected to the General Department of Taxation's web portal must register according to the competent state authority's guidance.

- Taxpayers who transact electronically via a T-VAN service provider accepted by the General Department of Taxation and connected to the General Department of Taxation's web portal must register for e-tax transactions as prescribed in Article 42 of Circular 19/2021/TT-BTC.

During the same period, taxpayers can only choose to register and perform one of the administrative tax procedures stipulated at point a, clause 1, Article 1 of Circular 19/2021/TT-BTC via the General Department of Taxation's web portal, the National Public Service web portal, the Ministry of Finance's e-web portal, or a T-VAN service provider (except for cases mentioned in Article 9 of Circular 19/2021/TT-BTC).

- Taxpayers choosing to pay e-tax through a bank's e-payment service or an intermediate payment service provider must register according to the bank or service provider's instructions.

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

How to handle when e-tax transactions cannot be carried out due to breakdown of the competent state authority’s web portal in Vietnam?

Based on Clause 4, Article 9 of Circular 19/2021/TT-BTC, the regulation on handling incidents when e-transactions cannot be carried out due to breakdown of the competent state authority’s web portal is as follows:

- The competent state authority is responsible for informing taxpayers about the occurrence time of the system incident, and the time when the system resumes operation on their web portal and e-web portal.

- Simultaneously send a notice to the tax authority on the working day and cooperate with the General Department of Taxation for prompt support.

- Taxpayers are allowed to perform e-transactions via the General Department of Taxation’s web portal to submit tax files, pay taxes electronically or choose other e-tax transaction methods specified in Clause 2, Article 4 of Circular 19/2021/TT-BTC.

How to handle when e-tax transactions cannot be carried out due to breakdown of the competent state authority’s web portal? (Image from the Internet)

Vietnam: What does e-documentation in e-tax transactions include?

According to Clause 1, Article 6 of Circular 19/2021/TT-BTC, e-documentation in e-tax transactions includes:

- e-tax records: taxpayer registration records; tax declaration records; confirmation of tax obligations; tax payment information verification; tax offset procedures, late payment, excess penalty; tax refund records; tax exemption and reduction records; exemption from late payment; non-application of late payment interest; debt tax records; debt forgiveness records including tax, late payment, penalties; tax payment extension; installment debt tax payment and other tax-related records or documents in e-form.

- e-NSNN payment documents: documents for NSNN payments as regulated in Decree 11/2020/ND-CP in e-form, if paying taxes via e-tax payment services of a bank or an intermediate payment service provider, then the NSNN payment document must be a bank or service provider transaction document ensuring all the information on the NSNN payment document template.

- Other notices, decisions, and documents of tax authorities in e-form.

- e-documents specified in this clause must be electronically signed as prescribed in Article 7 of Circular 19/2021/TT-BTC. If an e-tax record includes attached paper documents, they must be converted to e-form in accordance with e-Transactions Law 2023, Decree 165/2018/ND-CP.