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- 06 / 10 / 2019 -
How to determine the time for electronic tax filing

On September 20, 2019, the Ministry of Finance issued Circular No. 66/2019 / TT-BTC amending and supplementing a number of articles of Circular No. 110/2015 / TT-BTC dated July 28, 2015 of the Ministry of Finance on the main guide to electronic transactions in the tax field. The circular takes effect from November 5, 2019.
Accordingly, taxpayers are allowed to make electronic tax payment transactions 24 hours a day and 7 days a week, including weekends and holidays; At the same time, stipulating how to determine the time for electronic tax filing in 04 cases, specifically as follows:
– For electronic tax registration dossiers: Is the date written on the tax agency’s notices of receipt of electronic tax registration dossiers sent to taxpayers;
– For electronic tax return: is the date written on the notice of acceptance of electronic tax records sent by the tax authority to the taxpayer;
– For electronic tax payment receipts: is the date written on the tax agencies’ notices of receipt of electronic tax payment documents sent to taxpayers;
– For electronic tax refund dossiers: Is the date written on the tax agencies’ notices of acceptance of electronic tax refund dossiers sent to taxpayers;
Tax authorities may send notices to taxpayers via the web portal of General Department of Taxation or through organizations providing value-added services on electronic tax transactions (T-VAN).
New regulations of the Ministry of Finance have removed obstacles for the deadline for tax payment for businesses in the declaration and payment of customs clearance for electronic tax payment transactions.