When does a taxpayer pay tax electronically in Vietnam?

When does a taxpayer pay tax electronically in Vietnam?

Based on Clause 1, Article 8 of Circular 19/2021/TT-BTC regulating the determination of the period for e-tax document submission, e-tax payment by taxpayers, and the period during which the tax authority issues notifications, decisions, and documents to taxpayers as follows:

Determination of the period for e-tax document submission, e-tax payment by taxpayers, and the period during which the tax authority issues notifications, decisions, and documents to taxpayers

1. Period for e-tax document submission and e-tax payment

a) Taxpayers can conduct e-tax transactions 24 hours a day (from 00:00:00 hours to 23:59:59 hours) and 7 days a week, including weekends, holidays, and Tet. The period for tax document submission is considered within the day if the document is successfully sent with a digital signature within the period from 00:00:00 hours to 23:59:59 hours of the day.

b) The time of e-tax document submission is determined as follows:

b.1) For e-taxpayer registration documents: it is the date the tax authority’s system receives the document and is recorded in the e-Taxpayer Registration Document Receipt Notification issued to the taxpayer (according to form number 01-1/TB-TDT issued together with this Circular).

b.2) For tax declaration documents (except for tax declaration documents in cases where the tax authority calculates tax and issues a tax payment notice as stipulated in Article 13 of Decree No. 126/2020/ND-CP): it is the date the tax authority’s system receives the document and is recorded in the e-Tax Declaration Document Receipt Notification issued to the taxpayer (according to form number 01-1/TB-TDT issued together with this Circular) if the tax declaration document is accepted by the tax authority in the e-Tax Declaration Document Acceptance Notification issued to the taxpayer (according to form number 01-2/TB-TDT issued together with this Circular).

Particularly for tax declaration documents that include accompanying documents submitted directly or sent by post: The time of document submission is determined by the date the taxpayer completes the full submission of the required documents.

b.3) For documents not specified in points b.1 and b.2 above: it is the date the tax authority’s system receives the document and is recorded in the e-Document Acceptance Notification issued to the taxpayer (according to form number 01-2/TB-TDT issued together with this Circular).

b.4) The time of e-tax document submission mentioned in this clause is the basis for the tax authority to determine the period for tax document submission; the time for delayed submission of tax documents or the time to resolve tax documents according to the provisions of the Law on Tax Administration, guiding documents, and the regulations in this Circular.

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

2. The period during which the tax authority issues notifications, decisions, and documents to taxpayers is considered within the day if the documents are successfully sent with a digital signature within the period from 00:00:00 hours to 23:59:59 hours of the day.

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

When does a taxpayer pay tax electronically in Vietnam? (Image from the Internet)

How to determine the time to pay electronically in Vietnam?

Based on point c, clause 1, Article 8 of Circular 19/2021/TT-BTC regulating as follows:

Determination of the period for e-tax document submission, e-tax payment by taxpayers, and the period during which the tax authority issues notifications, decisions, and documents to taxpayers

1. Period for e-tax document submission and e-tax payment

...

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

...

Thus, according to the above provision, the date of e-tax payment is determined as the date the State Treasury, commercial bank, other credit institutions, or service organization deducts the taxpayer's account or the account of the person paying on behalf of the taxpayer and is recorded on the tax payment document.

After successful e-tax payment in Vietnam, how long does it take for the tax authority to send a notification?

Based on Clause 2, Article 8 of Circular 19/2021/TT-BTC regulating as follows:

Determination of the period for e-tax document submission, e-tax payment by taxpayers, and the period during which the tax authority issues notifications, decisions, and documents to taxpayers

1. Period for e-tax document submission and e-tax payment

...

2. The period during which the tax authority issues notifications, decisions, and documents to taxpayers is considered within the day if the documents are successfully sent with a digital signature within the period from 00:00:00 hours to 23:59:59 hours of the day.

Thus, after successful e-tax payment, the tax authority will send a notification within the day, during the period from 00:00:00 hours to 23:59:59 hours of the day.