Vietnam: Regulations on determination of the time for submitting electronic documents

Le Trang

15:38, 18/10/2019

This is a content newly specified 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.

The 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 and shall be determined as follows:

- Regarding electronic applications for taxpayer registration, it is the date written on the application receipt notice send by tax authorities to taxpayers;

- Regarding electronic tax returns, it is the date written on the returns receipt notice send by tax authorities to taxpayers;

- Regarding records of electronic tax payment, it is the date written on the record receipt notice send by tax authorities to taxpayers;

- Regarding electronic applications for tax refund, it is the date written on the application receipt notice sent by tax authorities to taxpayers.

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.

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.

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