What is the method of determining the time for submission of e-tax dossiers and e-tax payment by taxpayers in Vietnam?

What is the method of determining the time for submission of e-tax dossiers and e-tax payment by taxpayers in Vietnam?

Under Article 8 of Circular 19/2021/TT-BTC, the time for submission of e-tax dossiers and e-tax payment by taxpayers in Vietnam is determined as follows:

- Time for submission of e-tax dossiers and e-tax payment

+ Taxpayers may carry out e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, public holidays and Tet holidays. A dossier is considered to be submitted in the day if it is successfully signed and submitted from 00:00:00 to 23:59:59 of the day.

+ The time for confirming submission of e-tax dossiers shall be determined as follows:

++ For an e-application for taxpayer registration: it is the date on which the tax authority’s system receives the application and is written on the notification of receipt of e-application for taxpayer registration sent by the tax authority to the taxpayer (Form No. 01-1/TB-TĐT enclosed with Circular 19/2021/TT-BTC).

++ For a tax declaration dossier (except for the tax declaration dossier in the case where tax is calculated and informed by the tax authority as prescribed in Article 13 of Decree No. 126/2020/ND-CP): it is the date on which the tax authority’s system receives the dossier and is written on the notification of receipt of e-tax declaration dossier sent by the tax authority to the taxpayer (Form No. 01-1/TB-TĐT enclosed with Circular 19/2021/TT-BTC) if the tax declaration dossier is accepted by the tax authority in the notification of acceptance of e-tax declaration dossier sent by the tax authority to the taxpayer (Form No. 01-2/TB-TĐT enclosed with Circular 19/2021/TT-BTC).

For a tax declaration dossier with attached documents submitted either in person or by post: the time of confirmation of submission of the tax declaration dossier is the date on which the taxpayer finishes submitting sufficient documents as prescribed.

++ For a dossier other than that specified in Points b.1 or b.2 above: it is the date on which the tax authority’s system receives the application and is written on the notification of acceptance of e-dossier sent by the tax authority to the taxpayer (Form No. 01-2/TB-TĐT enclosed with Circular 19/2021/TT-BTC).

++ The time of confirming submission of e-tax dossiers specified in this Clause serves as the basis for the tax authority to determine the time of submission of tax dossiers; determine the time of late submission of tax dossiers or determine the time of processing of tax dossiers under the Law on Tax Administration, its guiding documents and regulations of Circular 19/2021/TT-BTC.

+ The date of e-tax payment shall be determined as prescribed in Clause 1 Article 58 of the Law on Tax Administration.

- A notification, decision or document is considered to be sent by a tax authority to a taxpayer within a day if the dossier is successfully signed and submitted from 00:00:00 to 23:59:59 of the day.

What is the method of determining the time for submission of e-tax dossiers and e-tax payment by taxpayers in Vietnam? (Image from the Internet)

What actions are taken if an e-transaction fails to be conducted due to an error on the web portal of a competent authority in Vietnam?

Under clause 4, Article 9 of Circular 19/2021/TT-BTC, if an e-transaction fails to be conducted due to an error on the web portal of a competent authority, then:

- The competent authority shall notify the taxpayer of the time the breakdown occurs and the time on which the system will be resumed on its website and web portal; and at the same time send a notification to the tax authority immediately within the working day and cooperate with GDT for timely assistance.

- The taxpayer is entitled to conduct the e-transaction through the GDT’s web portal to submit the e-tax dossier or pay tax electronically or select any other e-tax transaction method specified in Clause 2 Article 4 of Circular 19/2021/TT-BTC.

What actions are taken if an e-transaction fails to be conducted due to an error on the web portal of the General Department of Taxation in Vietnam on the last day of the time limit for submission of tax dossiers or tax payment?

Under clause 3, Article 9 of Circular 19/2021/TT-BTC, if an e-transaction fails to be conducted due to an error on the GDT’s web portal on the last day of the time limit for submission of tax dossiers or tax payment, then:

- GDT shall promptly publish the time the breakdown occurs and the time the system will be resumed (Form No. 02/TB-TĐT enclosed herewith) on its website (www.gdt.gov.vn) and web portal.

- The taxpayer shall submit the e-tax dossier or e-state budget payment document on the next day following the resumption of the GDT’s web portal unless the taxpayer makes a request and has submitted a physical dossier at the tax authority, has paid tax via one of the methods as specified or at a bank/State Treasury under regulations of the Decree No. 11/2020/ND-CP and its guiding documents. It will be considered punctual if the e-tax document or e-state budget payment document is submitted within this time limit.

- In the event that the GDT’s web portal has an error after the office hours of the last day of the time limit for submission of tax dossiers or tax payment, if the taxpayer makes a request for submission of a physical dossier at the tax authority or payment of tax via one of the methods as specified or at a bank/State Treasury under regulations of the Decree No. 11/2020/ND-CP and its guiding documents, the tax authority, State Treasury or bank shall receive and respond to such request as prescribed. It will be considered punctual if the physical tax dossier or physical state budget payment document is submitted on the next working day following the day on which the GDT’s web portal has the error.