Vietnam: May taxpayers pay tax electronically on the 1st day of the 2025 Tet holidays?

Vietnam: May taxpayers pay tax electronically on the 1st day of the 2025 Tet holidays?

According to Clause 1 of Article 8 Circular 19/2021/TT-BTC regarding the determination of time for e-tax filing, e-tax payment by taxpayers, and the time tax authorities send notifications, decisions, and documents to taxpayers, as follows:

Determination of Time for e-Tax Filing, e-Tax Payment by Taxpayers, and the Time Tax Authorities Send Notifications, Decisions, and Documents to Taxpayers

1. Time for e-Tax Filing and Tax Payment

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 Tet. The time for taxpayers to file is considered within the day if the file is successfully signed and submitted from 00:00:00 to 23:59:59 of that day.

b) The time to confirm e-tax filing is determined as follows:

b.1) For e-taxpayer registration files: it is the day the tax authorities' system receives the file, as noted on the e-taxpayer registration reception notice sent to the taxpayer (according to Form 01-1/TB-TDT attached to this Circular).

b.2) For tax declaration files (except for tax declaration files under which the tax management authority calculates the tax, and informs the taxpayer of the tax according to the provisions of Article 13 Decree 126/2020/ND-CP): it is the day the tax authorities' system receives the file, as noted on the e-tax declaration file reception notice sent to the taxpayer (according to Form 01-1/TB-TDT attached to this Circular) if the tax declaration file is accepted by the tax authorities in the e-tax declaration acceptance notice sent to the taxpayer (according to Form 01-2/TB-TDT attached to this Circular).

Specifically, for tax declaration files that include accompanying documents submitted directly or sent via post: The time to confirm tax declaration filing is based on the day the taxpayer completes full file submission as regulated.

b.3) For files not specified in points b.1 and b.2 above: it is the day the tax authorities' system receives the file, as noted on the e-filing acceptance notice sent to the taxpayer (according to Form 01-2/TB-TDT attached to this Circular).

b.4) The time to confirm e-tax filing stated in this clause is the basis for tax authorities to determine the time of tax filing, to calculate the late filing period, or to calculate the time to process tax files according to the provisions of the Law on Tax Administration, guiding documents and provisions of this Circular.

c) The day of e-tax payment is determined according to the provisions of Clause 1 Article 58 of the Law on Tax Administration.

2. The time tax authorities send notifications, decisions, and documents to taxpayers is considered within the day if the file is successfully signed and submitted from 00:00:00 to 23:59:59 of that day.

Taxpayers can perform e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, holidays, and Tet.

Thus, according to the above regulations, on the 1st day of the 2025 Tet holidays, tax payments can still be made online.

Vietnam: May taxpayers pay tax electronically on the 1st day of the 2025 Tet holidays? (Image from the Internet)

Vietnam: When shall taxpayers receive tax payment notices from tax authorities when carrying out e-tax payment at midnight?

According to Clause 2 of Article 8 Circular 19/2021/TT-BTC, it is regulated as follows:

Determination of Time for e-Tax Filing, e-Tax Payment by Taxpayers, and the Time Tax Authorities Send Notifications, Decisions, and Documents to Taxpayers

...

2. The time tax authorities send notifications, decisions, and documents to taxpayers is considered within the day if the file is successfully signed and submitted from 00:00:00 to 23:59:59 of that day.

Therefore, as per principle, if e-tax payment is successful, the tax authorities will send a notification on the same day within the time frame from 00:00:00 to 23:59:59.

However, if submitted exactly at 00:00, the notification may be received on the following day.

What are 05 methods for taxpayers to carry out e-tax transactions in Vietnam?

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

[1] Tax General Department's e-information portal.

[2] The National Public Service Portal, the Ministry of Finance's e-information portal connected to the Tax General Department's information portal.

[3] The e-information portal of another competent state authority (excluding point b of this clause) connected to the Tax General Department's information portal.

[4] T-VAN service organization connected to the Tax General Department's e-information portal.

[5] e-payment services of banks or intermediary payment service providers for e-tax payment.