ELECTRONIC TAX PAYMENT SYSTEM FAIL ON THE DUE DATE, WRITTEN DOCUMENTS SHALL BE ACCEPTED
This is the new regulation of the Circular No. 66/2019/TT-BTC dated September 20, 2019 of the Ministry of Finance on amending, supplementing some articles of the Circular No. 110/2015/TT-BTC dated 28 July 2015 of the Ministry of Finance, giving instructions on the
electronic transactions in the tax field.
According to the new regulation, in case of errors caused by the General Department of Taxation's web portal on the last day of the time limit for submission of tax documents and tax payment, the General Department of Taxation is responsible for announcing the time of system failure, the time the system resumes operation. The taxpayers submit electronic tax documents and tax payment documents on the day succeeding the date the website of the General Department of Taxation continues to operate. In case the taxpayers are required to submit paper documents directly to tax authorities or by post, tax authorities, State Treasuries or banks shall receive and carry out procedures for the taxpayers according to regulations.
In case information on tax return submission obligations, tax authorities shall update information about the taxpayers' tax return submission obligations, and at the same time send confirmation information to the taxpayers via the General Department of Taxation’s web portal or T-VAN service provision organizations within 02 working days instead of 05 days as former regulation.
The taxpayers using electronic tax transaction accounts access the General Department of Taxation’s web portal to look up, view and print all information about documents, vouchers, notices received/sent between tax authorities and the taxpayers. On the 15th day of every month, the General Department of Taxation’s web portal publishes the tax book information of the previous month. Where tax book information does not match the tax data monitored by the taxpayers, the taxpayers shall contact direct supervisory tax authorities directly for settlement.
This Circular takes effect on November 05, 2019.
