What are guidelines on dealing with breakdown during e-tax transactions in the Vietnam General Department of Taxation’s web portal?

What are guidelines on dealing with breakdown during e-tax transactions in the Vietnam General Department of Taxation’s web portal?

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

Handling incidents during e-tax transactions

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3. In case e-transactions cannot be executed due to errors in the Vietnam General Department of Taxation’s web portal on the last day of the tax filing or tax payment deadline:

a) The Vietnam General Department of Taxation is responsible for promptly notifying the time of the system incident and the time the system resumes operation (as per form No. 02/TB-TDT issued with this Circular) on the official website (www.gdt.gov.vn) and the Vietnam General Department of Taxation’s web portal.

b) Taxpayers shall file tax documents and e-public revenue collection documents on the next day after the Vietnam General Department of Taxation’s web portal resumes operation, unless taxpayers have requested and submitted paper documents directly to the tax authority, paid taxes through other e-transaction channels as stipulated in Clause 2, Article 4 of this Circular, or by direct payment at banks/KBNN as stipulated in Decree No. 11/2020/ND-CP and the guiding documents. The tax documents and e-public revenue collection documents submitted during this time are considered on time.

c) In case the Vietnam General Department of Taxation’s web portal experiences errors after office hours on the last day of the tax filing or tax payment deadline, if taxpayers request to submit paper documents directly to the tax authority, pay taxes through other e-transaction channels as stipulated in Clause 2, Article 4 of this Circular, or by direct payment at banks/KBNN as stipulated in Decree No. 11/2020/ND-CP and the guiding documents, the tax authority, KBNN, and banks shall accept and process the taxpayer's submission as stipulated. Paper tax documents and public revenue collection documents submitted on the next working day after the Vietnam General Department of Taxation’s web portal experiences errors are considered on time.

When taxpayers cannot execute e-tax transactions due to errors in the Vietnam General Department of Taxation’s web portal on the last day of the tax filing or tax payment deadline:

- The Vietnam General Department of Taxation is responsible for promptly notifying the time of the system incident and the time the system resumes operation.

- Taxpayers shall file tax documents and e-public revenue collection documents on the next day after the Vietnam General Department of Taxation’s web portal resumes operation, unless taxpayers have requested and submitted paper documents directly to the tax authority, paid taxes through other e-transaction channels.

- If the Vietnam General Department of Taxation’s web portal experiences errors after office hours on the last day of the tax filing or tax payment deadline, if taxpayers request to submit paper documents directly to the tax authority, pay taxes through other e-transaction channels, or by direct payment at banks/KBNN and the guiding documents, the tax authority, KBNN, and banks shall accept and process the taxpayer's submission as stipulated.

Paper tax documents and public revenue collection documents submitted on the next working day after the Vietnam General Department of Taxation’s web portal experiences errors are considered on time.

What are guidelines on dealing with breakdown during e-tax transactions in the Vietnam General Department of Taxation’s web portal? (Image from the Internet)

Vietnam: If an e-transaction fails to be conducted due to an error of the technical infrastructure system of the taxpayer, can it be submitted on the following day?

Based on Clause 1, Article 9 of Circular 19/2021/TT-BTC regulating the handling of incidents during e-tax transactions, it specifies:

- In cases where e-transactions cannot be executed due to errors in the technical infrastructure of the taxpayer, the taxpayer must self-correct the error.

If by the tax filing or tax payment deadline, the technical infrastructure of the taxpayer has not been fixed, the taxpayer shall perform the transaction with the tax authority **by submitting paper documents directly at the tax authority or via postal mail, directly paying at the bank or KBNN as stipulated in Decree 11/2020/ND-CP and the guiding documents.

Thus, when e-tax transactions cannot be executed due to technical infrastructure errors of the taxpayer, there is currently no regulation allowing submission on the following day.

When is the time for submitting e-tax documents and e-tax payments in Vietnam?

Based on Clause 1, Article 8 of Circular 19/2021/TT-BTC which stipulates that taxpayers are allowed to execute 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.

Note: The time that the tax documents are considered to be submitted within the day is if the documents are successfully signed and sent between 00:00:00 and 23:59:59 of the day.