Vietnam: May e-tax transactions be carried out at 11 PM?

Vietnam: May e-tax transactions be carried out at 11 PM?

According to Clause 1, Article 8 of Circular 19/2021/TT-BTC, the time for submitting e-taxes is stipulated as follows:

Determination of the time for submitting e-tax documents, paying e-taxes, and the time the tax authority sends notices, decisions, and documents to the taxpayer

1. Time for submitting e-tax documents and paying e-taxes

a) Taxpayers can perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays and Tet. The time when the taxpayer submits documents is considered within the day if the documents are successfully signed and sent from 00:00:00 to 23:59:59 of the day.

In this case, taxpayers can conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays and Tet.

Therefore, it is evident that taxpayers are entirely allowed to pay taxes electronically at 11 PM.

May e-tax transactions be carried out at 11 PM? (Image from the Internet)

What are regulations on registration for using e-tax transaction methods via the Vietnam National Public Service Portal?

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

- Taxpayers conducting e-tax transactions via the General Department of Taxation's e-portal should register to perform e-tax transactions according to the provisions of Article 10 of Circular 19/2021/TT-BTC.

- Taxpayers conducting e-tax transactions via the Vietnam National Public Service Portal, the Ministry of Finance's e-portal connected to the General Department of Taxation's e-portal should register following the system manager’s instructions.

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

- Taxpayers conducting e-tax transactions via a T-VAN service provider accepted to connect with the General Department of Taxation's e-portal should register and perform e-tax transactions as per Article 42 of Circular 19/2021/TT-BTC.

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

- Taxpayers choosing the method of e-tax payment through the e-payment service of a bank or an intermediary payment service provider must register according to the bank's or intermediary payment service provider's guidance.

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

Thus, taxpayers engaging in e-tax transactions through the Vietnam National Public Service Portal should register according to the system administrator's instructions.

What are the principles of e-tax transactions in Vietnam?

According to Clause 2, Article 4 of Circular 19/2021/TT-BTC the principles are as follows:

Principle 1. Taxpayers performing e-tax transactions must have the ability to access and use the Internet, have an email address, have an e-signature as stipulated in Article 7 of Circular 19/2021/TT-BTC, or have a mobile phone number issued by a telecommunications company in Vietnam (for individuals not yet issued a digital certificate) used to register for transactions with the tax authority, except when taxpayers choose the e-tax payment method under point e, clause 2 of this Article as per the bank's or intermediary payment service provider's regulations.

Principle 2. Taxpayers can choose the following methods to perform e-tax transactions through:

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

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

- Another competent state agency's e-portal (except point 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 for connection to the General Department of Taxation's e-portal.

- The e-payment service of banks or intermediary payment service providers for e-tax payments.