On March 18, 2021, the Minister of Finance issued Circular No. 19/2021/TT-BTC guiding electronic transactions in the field tax. Accordingly, this Circular has new regulations on the time of electronic tax filing, electronic tax payment; time for tax agencies to send notices, decisions and documents to taxpayers. As follows:

• New regulations on electronic tax filing, electronic tax payment of taxpayers: Taxpayers are allowed to conduct electronic tax transactions 24 hours a day (from 00:00:00 to 23:59:59 hours) and 7 days a week, including holidays, public holidays and New Year’s Day. The time a taxpayer submits an application is within the day if the application is successfully deposited between 00:00:00 and 23:59:59 hours of the day.
• New regulations on the time of confirmation of electronic tax filing:

1. For electronic tax registration: is the date on which the application is received by the tax authority and recorded in the Notice of receipt of the application electronic tax signature sent by tax authorities to taxpayers.
2. For tax declaration dossiers (except for tax declaration dossiers in cases where tax administration agencies calculate tax or tax payment notices): is the date on which the dossier is received by the tax agency and recorded in the next notice receive electronic tax returns sent by tax authorities to taxpayers if tax returns are accepted by tax authorities in the notice of acceptance of electronic tax returns sent by tax authorities to taxpayers.
3. For a tax declaration dossier including accompanying documents submitted directly or by post: The time of confirmation of tax declaration submission is the date the taxpayer completes the submission of the complete dossier under regulations.

• New regulations on when tax agencies send notices, decisions and documents to taxpayers: The time for tax agencies to send notices, decisions or documents to taxpayers is determined to be within days if the dossiers are submitted records are submitted successfully between 00:00:00 hours and 23:59:59 hours of the day.

The above mentioned way of determining the time of confirming electronic tax filing is the basis for the tax agency to determine the time of filing the tax dossier; calculate the time delay in filing tax dossiers or calculate the time for processing tax dossiers according to regulations.

Circular No. 110/2015/TT-BTC dated July 28, 2015 and Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Minister of Finance cease to be effective from the date of this Circular is in effect. Accordingly, Circular No. 19/2021/TT-BTC has more detailed regulations, adding a number of cases that have not been specified in previous documents related to the time for submitting electronic tax dossiers, electronic tax payment. Enterprises need to pay attention and update fully to comply with the new provisions of law. This Circular takes effect on May 3, 2021.