Vietnam: Handling of errors during e-transactions in taxation caused by the web portal of General Department of Taxation

If the error is caused by the web portal of the General Department of Taxation on the deadline for submitting tax documents or for paying tax, it shall be dealt with as guided in Clause 5 Article 1 of Circular No. 66/2019/TT-BTC of the Ministry of Finance of Vietnam. To be specific:

- The General Department of Taxation shall post a notification (Form 02/TB-TDT enclosed herewith) which specifies the errors and time of resumption on www.gdt.gov.vn and the web portal of the General Department of Taxation.

- If the taxpayer submits electronic tax documents and records of electronic tax payment on the next day when the web portal of the General Department of Taxation is functional again, except for the case where the taxpayer wishes to submit physical documents in person at the tax authority or by post or pay tax in person at the State Treasury or bank, the tax authority, State Treasury or bank shall receive and process them as prescribed.

Notably, it will be considered punctual if electronic tax documents and records of electronic tax payment are submitted within this time limit.

Thus, in cases where there is an error caused by the web portal of the General Department of Taxation on the deadline for submitting tax documents or for paying tax, it will be dealt with according to regulations of Circular No. 66/2019/TT-BTC.

Errors in the implementation of e-transactions in other tax areas will be dealt with according to regulations of Circular No. 110/2015/TT-BTC.

Other provisions can be found in Circular No. 66/2019/TT-BTC of the Ministry of Finance of Vietnam, which takes effect from November 05, 2019.

Thu Ba

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