What is time for submission of e-tax payment in Vietnam? What are procedures for registration of e-tax payment in Vietnam?
What is time for submission of e-tax payment in Vietnam? What are procedures for registration of e-tax payment in Vietnam?
Hello, my company has just registered to e-tax payment, now it's time to pay tax, do we have to pay during office hours or at any time? Please advise.
1. What is time for submission of e-tax payment in Vietnam?
Pursuant to Clause 1, Article 8 of Circular 19/2021/TT-BTC defining time for submission of e-tax dossiers and e-tax payment as follows:
a) 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.
b) The time for confirming submission of e-tax dossiers shall be determined as follows:
b.1) 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 herewith).
b.2) 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 the 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 herewith) 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 herewith).
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.
b.3) 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 herewith).
b.4) 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 this Circular.
c) The date of e-tax payment shall be determined as prescribed in Clause 1 Article 58 of the Law on Tax Administration.
Thus, taxpayers can carry out e-tax transactions 24/7, including weekends, public holidays and Tet holidays in Vietnam.
2. What are procedures for registration of e-tax payment in Vietnam?
According to Clause 5, Article 10 of Circular 19/2021/TT-BTC, procedures for registration of e-tax payment are as follows:
5. Procedures for registration of e-tax payment:
If a taxpayer registers e-tax payment through the GDT’s web portal or the T-VAN service provider, such taxpayer is also required to register the tax payment service with the bank or IPSP where their account is opened under regulations of such bank or IPSP. The taxpayer is entitled to select to register e-tax payment at one or multiple banks or IPSPs where their account is opened.
The bank or IPSP where the taxpayer opens their account shall send a notification (Form No. 04/TB-TĐT enclosed herewith) of acceptance or non-acceptance of e-tax payment registration to the taxpayer through the GDT’s web portal within 03 (three) working days from the date on which the taxpayer’s registration form is received.
In the case of non-acceptance, the taxpayer shall rely on the notification of non-acceptance of e-tax payment given by the bank or IPSP to complete the registered information or contact the supervisory tax authority for instructions and assistance.
According to this Article, taxpayers must carry out the above procedures to register for e-tax payment in Vietnam.
Best Regards!
