May taxpayers pay tax electronically during the 2025 Tet holiday in Vietnam?

May taxpayers pay tax electronically during the 2025 Tet holiday in Vietnam?

Pursuant to Clause 1, Article 8 of Circular 19/2021/TT-BTC which regulates the method for determining the time for submitting e-tax files, making e-tax payments by taxpayers and the time the tax authority sends notices, decisions, and documents to taxpayers as follows:

Method for determining the time for submitting e-tax files, making e-tax payments by taxpayers and the time the tax authority sends notices, decisions, and documents to taxpayers

1. Time for submitting e-tax files, making e-tax payments

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 New Year's. The time for submitting a file is considered to be within the day if the file is successfully signed and sent between 00:00:00 and 23:59:59 of the day.

b) The confirmation time for submitting e-tax files is determined as follows:

b.1) For e-taxpayer registration files: it is the day the tax authority's system receives the file and is recorded on the Receipt Notification of the e-taxpayer registration file sent to the taxpayer (according to form number 01-1/TB-TDT attached to this Circular).

b.2) For tax declaration files (except tax declaration files in cases where the tax management authority calculates the tax and notifies the taxpayer pursuant to Article 13 of Decree No. 126/2020/ND-CP): it is the day the tax authority's system receives the file and is recorded on the Receipt Notification of the e-tax declaration file sent to the taxpayer (according to form number 01-1/TB-TDT attached to this Circular) if the tax declaration file is accepted by the tax authority in the Acceptance Notification of the e-tax declaration file sent to the taxpayer (according to form number 01-2/TB-TDT attached to this Circular).

For tax declaration files that include accompanying documents submitted directly or by mail: the confirmation time of tax declaration file submission is based on the day the taxpayer completes full submission of the file as regulated.

b.3) For files not governed by points b.1, b.2 mentioned above: it is the day the tax authority's system receives the file and is recorded on the Acceptance Notification of e-files sent to the taxpayer (according to form number 01-2/TB-TDT attached to this Circular).

b.4) The confirmation time for submitting e-tax files as mentioned in this clause is the basis for the tax authority to determine the time of tax file submission; calculate the delay in filing tax files or the time for processing tax files as prescribed by the Law on Tax Administration, guidance documents, and the regulations in this Circular.

c) The date of e-tax payment is determined according to the regulations in Clause 1, Article 58 of the Law on Tax Administration.

2. The time for the tax authority to send notices, decisions, and documents to taxpayers is considered to be within the day if the document is successfully signed and sent between 00:00:00 and 23:59:59 of the day.

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 New Year's.

Thus, according to the above regulation, taxpayers can still conduct e-tax transactions on the 2025 Tet holiday from 00:00:00 to 23:59:59 (i.e., 24h/24).

May taxpayers pay tax electronically during the 2025 Tet holiday in Vietnam? (Image from the Internet)

When will a notification be received if taxes are paid electronically on the same day in Vietnam?

Pursuant to Clause 2, Article 8 of Circular 19/2021/TT-BTC the regulations are as follows:

Method for determining the time for submitting e-tax files, making e-tax payments by taxpayers and the time the tax authority sends notices, decisions, and documents to taxpayers

...

2. The time for the tax authority to send notices, decisions, and documents to taxpayers is considered to be within the day if the file is successfully signed and sent between 00:00:00 and 23:59:59 of the day.

Thus, if the e-tax payment is successful, the tax authority will send the notification on the same day within the period from 00:00:00 to 23:59:59 of the day.

What methods can taxpayers choose to conduct e-tax transactions in Vietnam?

Based on Clause 2, Article 4 of Circular 19/2021/TT-BTC, taxpayers can choose the following methods to conduct e-tax transactions:

- The e-portal of the General Department of Taxation.

- The national public service portal, the e-portal of the Ministry of Finance connected to the e-portal of the General Department of Taxation.

- The e-portal of other competent state agencies (except for point b of this clause) connected to the e-portal of the General Department of Taxation.

- An organization providing T-VAN services accepted by the General Department of Taxation to connect with the e-portal of the General Department of Taxation.

- e-payment services of banks or service-providing intermediary payment organizations to pay tax electronically.