General Department of Taxation of Vietnam: The technical error of the information portal of the tax authority announced according to Announcement 116/TB-TCT? Is there an extension to tax payment when the information portal of the tax authority is not functional?
- General Department of Taxation of Vietnam: The technical error of the information portal of the tax authority announced according to Announcement 116/TB-TCT?
- Vietnam: Is there an extension to tax payment when the information portal of the tax authority is not functional?
- What is the penalty for late submission of 2024 licensing fee declaration in Vietnam?
General Department of Taxation of Vietnam: The technical error of the information portal of the tax authority announced according to Announcement 116/TB-TCT?
Recently, the General Department of Taxation issued Announcement 116/TB-TCT regarding technical errors of the information portal of the General Department of Taxation.
Recently, the General Department of Taxation has issued Announcement 116/TB-TCT regarding technical issues with the information portal of the General Department of Taxation.
Due to this technical error, starting from January 30, 2024, the electronic portal of the General Department of Taxation has experienced overload, making it difficult for taxpayers to access the system to submit tax declarations and make electronic tax payments.
The tax authorities are currently addressing the issue and will resolve it as soon as possible. Once the error is fixed, the General Department of Taxation will inform taxpayers through the website https://thuedientu.gdt.gov.vn.
For more detailed information, taxpayers can contact the Electronic Tax Support Team of the General Department of Taxation at the phone number 02437689679 extension 2180 or via email at nhomhttdt@gdt.gov.vn for direct assistance.
The General Department of Taxation has made this announcement to inform taxpayers and tax authorities and to ensure compliance.
General Department of Taxation of Vietnam: The technical error of the information portal of the tax authority announced according to Announcement 116/TB-TCT?
Vietnam: Is there an extension to tax payment when the information portal of the tax authority is not functional?
Pursuant to the provisions of Article 44 of the Law on Tax Administration 2019, regulations on information portal of the tax authority are as follows:
Deadlines for submission of tax declaration dossiers
...
7. In case a taxpayer declares tax electronically on the last day of the time limit for declaration and the information portal of the tax authority is not functional, the taxpayer may submits the electronic declaration on the next day after the online portal is functional again.
At the same time, Clause 3, Article 9 of Circular 19/2021/TT-BTC regulates 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 in Clause 2 Article 4 of Circular 19/2021/TT-BTC or at a bank/State Treasury
It will be considered punctual if the e-tax document or e-state budget payment document is submitted within this time limit.
Note: 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 in Clause 2 Article 4 of Circular 19/2021/TT-BTC or at a bank/State Treasury under regulations, 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.
In addition, based on Clause 1, Article 9 of Decree 125/2020/ND-CP, it clearly states that there will be no penalties for:
Taxpayers’ delay in carrying out electronic tax or invoice-related procedures due to technical problems of information technology systems that are informed on tax authorities’ web portals shall constitute the act of violation caused by force majeure events
Therefore, the tax payment deadlines (annual licensing fee for 2024, provisional CIT for the 4th quarter of 2023, VAT declaration, and PIT for the 4th quarter of 2023) will be extended to the next consecutive working day after the resumption of thuedientu.gdt.gov.vn (as announced on the website thuedientu.gdt.gov.vn).
What is the penalty for late submission of 2024 licensing fee declaration in Vietnam?
Pursuant to Article 13 of Decree 125/2020/ND-CP, depending on the case of late submission of license tax declaration, the penalty level will be different:
Cautions
Penalties imposed in form of cautions shall be imposed for:
(1) The act of filing tax returns from 01 to 05 days after expiration of the prescribed time limits
(2) There are mitigating circumstances
Fines
Fine | Act |
from VND 2,000,000 to VND 5,000,000 | Submitting tax returns from 01 to 30 days after expiration of the prescribed time limits, except the cases mentioned above |
from VND 5,000,000 to VND 8,000,000 | Submitting tax returns from 31 to 60 days after expiration of the prescribed time limits |
from VND 8,000,000 to VND 15,000,000 | - Filing tax returns from 61 to 90 days after expiration of the prescribed time limits. - Filing tax returns at least 91 days after expiration of the prescribed time limits if none of additional taxes is incurred. - Failing to submit tax returns if none of additional taxes is incurred. |
from VND 15,000,000 to VND 25,000,000 | Filing tax returns more than 90 days after the prescribed deadline if such act results in additional taxes to be paid, and the taxpayer has fully paid taxes, deferred amounts into the state budget before the time of the tax authority’s announcement of the decision on tax inspection and examination, or before the time of the tax authority’s issuance of the report on the deferred submission of tax returns Note: In case where the fine amount prescribed in this clause is greater than the tax amount additionally incurred in the tax return, the maximum amount of fine for this act shall be equal to the tax amount payable specified in the tax return and shall not be less than VND 11,500,000. |
In addition, those who are late in paying license tax are also subject to the following remedial measures:
- Compelling the full payment of deferred tax amounts into the state budget with respect to the commission of the acts mentioned above if the taxpayer delays filing their tax return, leading to the late payment of taxes.
- Compelling the submission of tax returns, enclosing annexes for the following 2 acts:
(1) Failing to submit tax returns if none of additional taxes is incurred;
(2) Failing to submit annexes under regulations regarding tax administration by enterprises having related-party transactions, enclosing CIT finalization dossiers.
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