Where to pay taxes? How to determine the date of e-tax payment?

Where to pay taxes in Vietnam?

According to Article 56 of the Law on Tax administration 2019, the regulations on the location and method of tax payment are as follows:

Location and method of tax payment

1. Taxpayers shall pay tax to the state budget according to the following regulations:

a) At the State Treasury;

b) At the tax authority where the tax return is submitted;

c) Through an organization authorized by the tax authority to collect taxes;

d) Through commercial banks, other credit institutions, and service organizations as prescribed by law.

2. The State Treasury, commercial banks, other credit institutions, and service organizations as prescribed by law are responsible for arranging places, means, officials, and staff to collect taxes to ensure convenience for taxpayers to promptly pay taxes into the state budget.

3. Agencies and organizations that receive or deduct taxes must issue receipts for tax payments to taxpayers.

Thus, taxpayers can pay taxes at the following places:

- The State Treasury;

- The tax authority where the tax return is submitted;

- Through an organization authorized by the tax authority to collect taxes;

- Through commercial banks, other credit institutions, and service organizations as prescribed by law.

Where to pay taxes? How to determine the date of e-tax payment? (Image from the Internet)

How to determine the date of e-tax payment in Vietnam?

Based on Article 8 of Circular 19/2021/TT-BTC, there are regulations as follows:

How to determine the time for submitting e-tax returns, e-tax payments and the time the tax authorities send notifications, decisions, documents to taxpayers

1. Time for submitting e-tax returns, e-tax payments

a) Taxpayers can perform 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 holidays. The submission date is considered the day if the dossier is successfully signed and sent within the time frame from 00:00:00 hours to 23:59:59 hours of the day.

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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 time tax authorities send notifications, decisions, documents to taxpayers is considered the day if the dossier is successfully signed and sent within the time frame from 00:00:00 hours to 23:59:59 hours of the day.

According to Clause 1, Article 58 of the Law on Tax administration 2019, the regulations are as follows:

Determining the tax payment date

1. In case of non-cash tax payment, the tax payment date is the date when the State Treasury, commercial bank, other credit institutions or service organizations deduct money from the taxpayer's account or the substitute payer's account and it is recorded in the tax payment receipt.

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Thus, according to the above regulations, the e-tax payment date is determined as the date when the State Treasury, commercial bank, other credit institutions or service organizations deduct money from the taxpayer's account or the substitute payer's account and it is recorded in the tax payment receipt.

What are responsibilities of taxpayers when providing account information at commercial banks in Vietnam?

According to Article 17 of the Law on Tax administration 2019, the responsibilities of taxpayers are as follows:

Taxpayer responsibilities

1. Perform taxpayer registration and use the tax identification number as prescribed by law.

2. Accurately, honestly, and fully declare taxes and submit tax returns on time; being legally responsible for the accuracy, honesty, and completeness of the tax returns.

3. Fully and promptly pay taxes, late payment interest, and fines to the correct place on time.

4. Comply with accounting, statistics, and invoice and document management and use policies as prescribed by law.

5. Accurately, honestly, and fully record activities arising from tax obligations, tax deductions, and transactions that must declare tax information.

6. Make and deliver invoices and documents to purchasers according to the correct number, type, and actual payment value when selling goods, providing services as prescribed by law.

7. Accurately, fully, and promptly provide information and documents related to the determination of tax obligations, including information on investment value; the account number and transaction content of accounts opened at commercial banks, other credit institutions; explain tax calculations, tax declarations, and tax payments at the request of the tax administration agency.

8. Comply with decisions, notifications, and requests of the tax administration agency and tax officials as prescribed by law.

Thus, taxpayers must accurately, fully, and promptly provide information and documents related to the determination of tax obligations, including information on investment value; the account number and transaction content of accounts opened at commercial banks.