Shall e-tax declaration be submitted on the next day when there is a breakdown of GDT’s web portal in Vietnam?

Shall e-tax declaration be submitted on the next day when there is a breakdown of GDT’s web portal in Vietnam?

Based on Clause 3, Article 9 of Circular 19/2021/TT-BTC stipulating as follows:

Handling breakdown during e-tax transactions

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3. In the event that e-transactions cannot be completed due to malfunctions of the e-portal of the General Department of Taxation of Vietnam on the last day of the tax filing deadline:

a) The General Department of Taxation of Vietnam is responsible for notifying promptly the time of the system malfunction and the time the system resumes operation (following Form No. 02/TB-TDT attached to this Circular) on the Information Page (www.gdt.gov.vn) and the e-portal of the General Department of Taxation of Vietnam.

b) Taxpayers can submit e-tax documents and e-state budget payment document on the day immediately following the resumption of the operation of the General Department of Taxation of Vietnam's e-portal, unless the taxpayer requests and has submitted paper documents directly at the tax authority, paid taxes through other e-transaction channels as regulated in Clause 2, Article 4 of this Circular, or paid taxes directly at the bank/KBNN as stipulated in Decree No. 11/2020/ND-CP and guiding documents. e-tax documents and NSNN payment documents submitted during this time are considered timely.

c) In case the General Department of Taxation of Vietnam's e-portal fails after business hours on the last day of the tax filing deadline, if taxpayers request to submit paper documents directly at the tax authority, pay taxes through other e-transaction channels as stipulated in Clause 2, Article 4 of this Circular, or pay taxes directly at the bank/KBNN as stipulated in Decree No. 11/2020/ND-CP and guiding documents, the tax authority, KBNN, or bank shall receive and resolve for the taxpayer as regulated. Tax documents and NSNN payment documents submitted in paper during the said period on the next business day following the malfunction are deemed timely.

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Thus, if e-transactions cannot be executed due to a malfunction of the General Department of Taxation of Vietnam's e-portal on the last day of the tax declaration submission deadline, the taxpayer is allowed to submit supplementary e-tax declaration on the day immediately following the day when the e-portal of the General Department of Taxation of Vietnam resumes operation.

Shall e-tax declaration be submitted on the next day when there is a breakdown of GDT’s web portal in Vietnam? (Image from the Internet)

How many e-tax transaction methods are there in Vietnam?

Based on Clause 2, Article 4 of Circular 19/2021/TT-BTC which stipulates the methods of e-tax transactions as follows:

Principles for e-tax transactions

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2. Taxpayers can choose the following methods to carry out e-tax transactions via:

a) The e-portal of the General Department of Taxation of Vietnam.

b) The national public service portal and the e-portal of the Ministry of Finance that are connected to the e-portal of the General Department of Taxation of Vietnam.

c) The e-portal of another competent state authority (except point b of this clause) connected to the e-portal of the General Department of Taxation of Vietnam.

d) Organizations providing T-VAN services accepted by the General Department of Taxation of Vietnam to connect with the e-portal of the General Department of Taxation of Vietnam.

đ) e-payment services provided by a bank or intermediary payment service provider to perform e-tax payments.

3. Registration to use e-tax transaction methods

a) Taxpayers conducting e-tax transactions via the e-portal of the General Department of Taxation of Vietnam must register for e-tax transactions as regulated in Article 10 of this Circular.

b) Taxpayers conducting e-tax transactions through the national public service portal or the e-portal of the Ministry of Finance connected to the e-portal of the General Department of Taxation of Vietnam must register as per the guidance of the managing authority of the system.

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Thus, according to the above regulations, there are currently 5 methods for e-tax transactions:

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

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

- The e-portal of other competent state authorities (excluding point b of this clause) connected to the e-portal of the General Department of Taxation of Vietnam.

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

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

What are regulations on principles for registering to use e-tax transaction methods in Vietnam?

The principles for registering to use e-tax transaction methods are stipulated in Clause 3, Article 4 of Circular 19/2021/TT-BTC as follows:

- Taxpayers engaging in e-tax transactions via the e-portal of the General Department of Taxation of Vietnam must register for e-tax transactions as regulated in Article 10 of Circular 19/2021/TT-BTC.

- Taxpayers conducting e-tax transactions via the national public service portal or the e-portal of the Ministry of Finance connected to the e-portal of the General Department of Taxation of Vietnam must register as guided by the system's managing authority.

- Taxpayers conducting e-tax transactions via the e-portal of other competent state authorities connected to the e-portal of the General Department of Taxation of Vietnam must register according to the guidance of the competent state authority.

- Taxpayers conducting e-tax transactions via T-VAN service providers accepted by the General Department of Taxation of Vietnam to connect with the e-portal of the General Department of Taxation of Vietnam must register for e-tax transactions as regulated in Article 42 of Circular 19/2021/TT-BTC.

Within the same period, taxpayers may choose to register and conduct only one of the administrative tax procedures stipulated in point a, Clause 1, Article 1 of Circular 19/2021/TT-BTC via the e-portal of the General Department of Taxation of Vietnam, the national public service portal, the e-portal of the Ministry of Finance, or a T-VAN service provider (except in cases stated in Article 9 of Circular 19/2021/TT-BTC).

- Taxpayers choosing to pay taxes electronically via payment services of banks or intermediary payment service providers must register as guided by the bank or the intermediary payment service provider.

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