Instruction on dealing with breakdown during e-tax transactions in Vietnam

Instruction on dealing with breakdown during e-tax transactions in Vietnam (Internet image)

Regarding this issue, LawNet responded as follows:

1. What are e-tax transactions?

E-tax transactions refer to transactions conducted by organizations and individuals by electronic means within the scope of Circular 19/2021/TT-BTC.

Specifically, taxpayers may conduct e-tax transactions through:

(i) The GDT’s web portal.

(ii) The National Public Service Portal or web portal of the Ministry of Finance connected to the GDT’s web portal.

(iii) Web portals of other competent authorities (except for those in Point b of this Clause) connected to the GDT’s web portal.

(iv) T-VAN service providers accepted by GDT to connect with its web portal.

(v) E-payment services of banks or IPSPs for the purpose of e-tax payment.

(Clause 2, Article 4 of Circular 19/2021/TT-BTC)

2. Instruction on dealing with breakdown during e-tax transactions in Vietnam

Instruction on dealing with breakdown during e-tax transactions in Vietnam is as follows:

- If an e-transaction fails to be conducted due to an error of the technical infrastructure system of the taxpayer, the taxpayer shall remedy the breakdown itself/himself/herself.

If the taxpayer has not remedied the breakdown by the deadline for submitting the tax dossier or deadline for paying tax, the taxpayer shall conduct the transaction by submitting a physical dossier to the tax authority whether in person or by post and pay tax at a bank or State Treasury under regulations of the Decree 11/2020/ND-CP and its guiding documents.

- If an e-transaction fails to be conducted due to an error of the technical infrastructure system of the bank or IPSP, the IPSP shall notify the taxpayer and cooperate with GDT in providing timely assistance and taking measures to remedy the breakdown as soon as practicable;

The taxpayer is entitled to pay tax via another bank or IPSP or directly at a bank or State Treasury under regulations of the Decree 11/2020/ND-CP and its guiding documents.

If the error of the technical infrastructure system of the bank or IPSP results in inaccurate information on the taxpayer’s state budget payment document (information concerning date of tax payment, tax amount and TIN of the taxpayer, account serving tax payment, account of the State Treasury, collecting authority and information written by the bank in “For Bank Use Only” field)

Or the bank’s or IPSP’s failure to pay make payment to the state budget by the deadline prescribed by the law on tax administration, thereby affecting the taxpayer’s interests, the regulations laid down in Article 27 of the Law on Tax Administration, Article 30 of the Decree  126/2020/ND-CP and documents providing guidelines for implementation of the Law on Tax Administration shall be complied with.

- 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 with Circular 19/2021/TT-BTC) 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 under regulations of the Decree 11/2020/ND-CP and its guiding documents.

It will be considered punctual if the e-tax document or e-state budget payment document is submitted within this time limit.

+ 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 of the Decree 11/2020/ND-CP and its guiding documents, 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.

- If an e-transaction fails to be conducted due to an error on the web portal of a competent authority, then:

+ The competent authority shall notify the taxpayer of the time the breakdown occurs and the time on which the system will be resumed on its website and web portal; and at the same time send a notification to the tax authority immediately within the working day and cooperate with GDT for timely assistance.

+ The taxpayer is entitled to conduct the e-transaction through the GDT’s web portal to submit the e-tax dossier or pay tax electronically or select any other e-tax transaction method specified in Clause 2 Article 4 of Circular 19/2021/TT-BTC.

- If an e-transaction fails to be conducted due to an error of the technical infrastructure system of a T-VAN service provider, then:

+ The T-VAN service provider shall notify the taxpayer of the time the breakdown occurs and the time on which the system will be resumed; and at the same time send a notification to the tax authority immediately within the working day and cooperate with GDT for timely assistance.

+ The taxpayer is entitled to conduct the e-transaction through the GDT’s web portal during the period when the system error occurs in order to submit the e-tax dossier or pay tax electronically or select any other e-tax transaction method specified in Clause 2 Article 4 of Circular 19/2021/TT-BTC.

(Article 9 of Circular 19/2021/TT-BTC)

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