Vietnam’s new regulations on the time for submitting electronic documents and paying tax electronically in 2019

15:58, 24/09/2019

This is a notable content mentioned in Circular No. 66/2019/TT-BTC of the Ministry of Finance of Vietnam on amendments to some articles of Circular No. 110/2015/TT-BTC on e-transactions in taxation.

Clause 4 Article 1 of Circular No. 66/2019/TT-BTC of the Ministry of Finance of Vietnam amends and supplements regulations on the time for submitting electronic documents and paying tax electronically in Circular No. 110/2015/TT-BTC. Specifically, new regulations are as follows:

thoi gian nop ho so dien tu, nop thue dien tu, Thong tu 66/2019/TT-BTC

Firstly, regarding the time for paying tax electronically: Taxpayers may make e-transactions in taxation 24 hours a day and 7 days a week, including weekends and public holidays.

Secondly, regarding the time for confirming receipt of electronic tax documents:

According to Vietnam’s current regulations, time for confirming receipt of electronic tax documents is the basis for the tax authority to determine submission time and take actions against late submission or failure to submit tax documents; or to determine time for processing electronic tax documents according to the Law on Tax administration, its guiding documents and regulations of Circular No. 110/2015/TT-BTC.

Specifically, the date of submission of electronic tax returns shall be determined as follows:

Electronic documents	Time for confirming receipt of electronic tax documents
Electronic applications for taxpayer registration	The date written on the application receipt notice send by tax authorities to taxpayers through the web portal of the General Department of Taxation or T-VAN service providers (Form No. 01-1/TB-TDT enclosed with Circular No. 66/2019/TT-BTC)
Electronic tax returns	The date written on the returns receipt notice send by tax authorities to taxpayers through the web portal of the General Department of Taxation or T-VAN service providers (Form No. 01-2/TB-TDT enclosed with Circular No. 66/2019/TT-BTC)
Records of electronic tax payment	The date written on the record receipt notice send by tax authorities to taxpayers through the web portal of the General Department of Taxation or T-VAN service providers (Form No. 01-1/TB-TDT enclosed with Circular No. 66/2019/TT-BTC)
Electronic applications for tax refund	The date written on the application receipt notice send by tax authorities to taxpayers through the web portal of the General Department of Taxation or T-VAN service providers (Form No. 01-2/TB-TDT enclosed with Circular No. 66/2019/TT-BTC)

Notably, tax payment date shall be determined as prescribed in Clause 1 Article 3 of Circular No. 84/2016/TT-BTC of the Ministry of Finance of Vietnam on guidelines for collection and payment of taxes and domestic revenues for the state budget.

The tax authority or provider of T-VAN services must send the confirmation note to the taxpayer within 15 minutes from the receipt of the confirmation of successful electronic tax payment from the bank or inform the taxpayer of the reasons for failure of the electronic tax payment, unless tax is paid electronically via the bank’s electronic payment system as prescribed in Clause 2 Article 24 of Circular No. 110/2015/TT-BTC.

More details 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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