How to resolve issues in e-tax transactions in Vietnam?

How to resolve issues in e-tax transactions in Vietnam?

Based on Article 9 of Circular 19/2021/TT-BTC, the resolution of issues in e-tax transactions is as follows:

Case 1. If the e-transaction cannot be carried out due to issues with the taxpayer's technical infrastructure system, the taxpayer must resolve the issue themselves.

In cases where the due date for filing tax documents or paying taxes is imminent and the taxpayer's technical infrastructure system has not yet been fixed, the taxpayer should carry out the transaction with the tax authority using paper documents submitted directly at the tax authority or via postal service, and pay taxes directly at the bank or the State Treasury as stipulated in Decree 11/2020/ND-CP and its guiding documents.

Case 2. If the e-transaction cannot be carried out due to issues with the technical infrastructure system of the bank or intermediary payment service provider, the bank or intermediary payment service provider should notify the taxpayer and coordinate with the General Department of Taxation to promptly support and resolve the issue as quickly as possible.

The taxpayer has the right to pay through another bank/intermediary payment service provider or pay taxes directly at the bank/State Treasury in accordance with Decree 11/2020/ND-CP and its guiding documents.

In cases where the technical infrastructure issues of the bank or intermediary payment service provider result in discrepancies in the taxpayer's payment documents to the State Budget (such as payment date, amount, taxpayer’s tax code, tax payment account, State Treasury account, tax administration agency, or bank-entered information) or if the bank or intermediary payment service provider delays the transfer of funds to the State Budget against the legal tax management provisions affecting the taxpayer's rights, it shall be handled according to Article 27 of the Tax Administration Law, Article 30 of Decree 126/2020/ND-CP and guiding documents of the Tax Administration Law.

Case 3. If the e-transaction cannot be carried out due to issues with the General Department of Taxation's e-portal on the final day of the tax filing or tax payment deadline:

- The General Department of Taxation is responsible for promptly notifying the system's issue timestamp and resumption timestamp (according to form No. 02/TB-TDT as issued with this Circular) on the Information Portal (www.gdt.gov.vn) and the General Department of Taxation’s e-portal.

- The taxpayer shall file e-tax documents and e-payment documents on the day immediately following the day the General Department of Taxation’s e-portal resumes operation, unless the taxpayer requests and has submitted paper documents directly to the tax authority, or paid taxes through other e-channels as stipulated in Clause 2, Article 4 of Circular 19/2021/TT-BTC, or by paying directly at the bank/State Treasury in accordance with Decree 11/2020/ND-CP and its guiding documents. Documents and e-payment records submitted within this period are considered on time.

- In case the General Department of Taxation’s e-portal fails after regular working hours on the last day of the tax filing or tax payment deadline, if the taxpayer requests to submit paper documents directly at the tax authority, or pay taxes through other e-channels as stipulated in Clause 2, Article 4 of Circular 19/2021/TT-BTC, or by paying directly at the bank/State Treasury in accordance with Decree 11/2020/ND-CP and its guiding documents, the tax authority, State Treasury, and bank should accept and resolve the taxpayer’s submission as per regulations. Paper documents and payment records submitted on the next working day immediately following the day of the General Department of Taxation's e-portal failure are considered on time.

Case 4. If the e-transaction cannot be carried out due to issues with the e-portal of the competent state authority:

- The competent state authority is responsible for notifying the taxpayer of the system issue timestamp and resumption timestamp on the Information Portal and its e-portal. The notification must also be sent to the tax authority on the working day, and they should cooperate with the General Department of Taxation to promptly provide support.

- The taxpayer can carry out e-transactions through the General Department of Taxation’s e-portal to submit e-tax documents and e-payment or choose other e-tax transaction methods as stipulated in Clause 2, Article 4 of this Circular.

Case 5. If the e-transaction cannot be carried out due to issues with the system’s technical infrastructure provided by the T-VAN service provider:

- The T-VAN service provider is responsible for notifying the taxpayer of the system issue timestamp and resumption timestamp and sending a notification to the tax authority on the working day to promptly cooperate with the General Department of Taxation.

- The taxpayer can carry out e-transactions through the General Department of Taxation’s e-portal during the T-VAN service provider’s system issue to submit e-tax documents and e-payment or choose other e-tax transaction methods stipulated in Clause 2, Article 4 of Circular 19/2021/TT-BTC.

How to resolve issues in e-tax transactions in Vietnam? (Image from Internet)

What are capabilities of taxpayer conducting e-tax transactions in Vietnam?

Based on Clause 1, Article 4 of Circular 19/2021/TT-BTC, it is stipulated as follows:

Principles for e-Tax Transactions

1. Taxpayers conducting e-tax transactions must be capable of accessing and using the internet, having an email address, having a digital signature per the stipulations in Article 7 of this Circular, or having a mobile phone number issued by a telecommunications company in Vietnam (for individuals without a digital certificate) registered for transactions with the tax authority unless the taxpayer chooses the method for e-tax payment stipulated in Point e, Clause 2 of this Article in accordance with the regulations of the bank or intermediary payment service provider.

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Thus, taxpayers conducting e-tax transactions must have the capability to access and use the internet, have an email address, have a digital signature, or have a mobile phone number issued by a telecommunications company in Vietnam (for individuals without a digital certificate) registered for transactions.

*Note: Unless the taxpayer chooses the method for e-tax payment.

What are five methods for taxpayers to conduct e-tax transactions in Vietnam?

Based on Clause 2, Article 4 of Circular 19/2021/TT-BTC, the methods available are as follows:

- The General Department of Taxation's e-portal.

- The National Public Service Portal, the Ministry of Finance's e-portal connected to the General Department of Taxation’s e-portal.

- Other competent state authority e-portals (except for Item b of this Clause) connected to the General Department of Taxation’s e-portal.

- T-VAN service providers accepted by the General Department of Taxation connected to the General Department of Taxation’s e-portal.

- e-payment services of banks or intermediary payment service providers to conduct e-tax payments.