Can tax be paid electronically after midnight in Vietnam? How to determine trực tiếp bóng đá k+ e-tax payment date in Vietnam?
Can tax be paid electronically after midnight in Vietnam?
Pursuant to Clause 1, Article 8 ofDecree 19/2021/ND-CP, trực tiếp bóng đá k+ provisions are as follows:
Method of determining trực tiếp bóng đá k+ time for submitting e-tax documents, paying e-tax by taxpayers, and trực tiếp bóng đá k+ time trực tiếp bóng đá k+ tax authority sends notifications, decisions, documents to taxpayers
1. Time for submitting e-tax documents, paying e-taxes
a) Taxpayers are allowed to conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, public holidays, and Tet. trực tiếp bóng đá k+ time trực tiếp bóng đá k+ taxpayer submits documents is determined as within trực tiếp bóng đá k+ day if trực tiếp bóng đá k+ documents are successfully signed and sent during trực tiếp bóng đá k+ period from 00:00:00 to 23:59:59 of trực tiếp bóng đá k+ day.
b) trực tiếp bóng đá k+ time for acknowledging trực tiếp bóng đá k+ submission of e-tax documents is determined as follows:
b.1) For e-taxpayer registration documents: it is trực tiếp bóng đá k+ day trực tiếp bóng đá k+ tax authority’s system receives trực tiếp bóng đá k+ documents and is recorded on trực tiếp bóng đá k+ reception notification for e-taxpayer registration documents sent to taxpayers (according to Form No. 01-1/TB-TDT attached to this Circular).
b.2) For tax declaration documents (except for tax declaration documents in cases where trực tiếp bóng đá k+ tax management authority calculates tax, issues tax payment notices according to trực tiếp bóng đá k+ provisions of Article 13 of Decree No. 126/2020/ND-CP): it is trực tiếp bóng đá k+ day trực tiếp bóng đá k+ tax authority’s system receives trực tiếp bóng đá k+ documents and is recorded on trực tiếp bóng đá k+ reception notification for e-tax declaration documents sent to taxpayers (according to Form No. 01-1/TB-TDT attached to this Circular) if trực tiếp bóng đá k+ tax declaration documents are accepted by trực tiếp bóng đá k+ tax authority as stated in trực tiếp bóng đá k+ acceptance notification for e-tax declaration documents sent to taxpayers (according to Form No. 01-2/TB-TDT attached to this Circular).
Specifically, for tax declaration documents that include accompanying documents submitted directly or sent via postal service: trực tiếp bóng đá k+ acknowledgment time for submitting tax declaration documents is calculated as trực tiếp bóng đá k+ day trực tiếp bóng đá k+ taxpayer completes trực tiếp bóng đá k+ submission of all documents as required.
b.3) For documents not falling under trực tiếp bóng đá k+ regulations at points b.1, b.2 above: it is trực tiếp bóng đá k+ day trực tiếp bóng đá k+ tax authority’s system receives trực tiếp bóng đá k+ documents and is recorded on trực tiếp bóng đá k+ acceptance notification for e-documents sent to taxpayers (according to Form No. 01-2/TB-TDT attached to this Circular).
b.4) trực tiếp bóng đá k+ acknowledgment time for submitting e-tax documents stated in this clause is used by trực tiếp bóng đá k+ tax authority to determine trực tiếp bóng đá k+ submission time of tax documents; calculate trực tiếp bóng đá k+ late submission time of tax documents or calculate trực tiếp bóng đá k+ time for resolving tax documents according to trực tiếp bóng đá k+ provisions of trực tiếp bóng đá k+ Law on Tax Administration, guidance documents, and trực tiếp bóng đá k+ provisions of this Circular.
c) trực tiếp bóng đá k+ day of paying e-tax is determined according to trực tiếp bóng đá k+ provisions of Clause 1, Article 58 of trực tiếp bóng đá k+ Law on Tax Administration.
2. trực tiếp bóng đá k+ time trực tiếp bóng đá k+ tax authority sends notifications, decisions, documents to taxpayers is determined as within trực tiếp bóng đá k+ day if trực tiếp bóng đá k+ documents are successfully signed and sent during trực tiếp bóng đá k+ period from 00:00:00 to 23:59:59 of trực tiếp bóng đá k+ day.
Under trực tiếp bóng đá k+ current legal regulations, taxpayers are allowed to pay e-taxes on Tet with 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends and holidays.
Therefore, it is entirely possible to carry out e-tax payments after midnight (meaning 00:00).
Can tax be paid electronically after midnight in Vietnam? How to determine trực tiếp bóng đá k+ e-tax payment date in Vietnam? (Image from trực tiếp bóng đá k+ Internet)
Vietnam: How to determine trực tiếp bóng đá k+ e-tax payment date if it is paid after midnight?
Pursuant to Point c, Clause 1, Article 8 ofDecree 19/2021/ND-CP, trực tiếp bóng đá k+ regulations are as follows:
Method of determining trực tiếp bóng đá k+ time for submitting e-tax documents, paying e-taxes by taxpayers, and trực tiếp bóng đá k+ time trực tiếp bóng đá k+ tax authority sends notifications, decisions, documents to taxpayers
1. Time for submitting e-tax documents, paying e-taxes
a) Taxpayers are allowed to conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including weekends, public holidays, and Tet. trực tiếp bóng đá k+ time trực tiếp bóng đá k+ taxpayer submits documents is determined as within trực tiếp bóng đá k+ day if trực tiếp bóng đá k+ documents are successfully signed and sent during trực tiếp bóng đá k+ period from 00:00:00 to 23:59:59 of trực tiếp bóng đá k+ day.
b) trực tiếp bóng đá k+ time for acknowledging trực tiếp bóng đá k+ submission of e-tax documents is determined as follows:
b.1) For e-taxpayer registration documents: it is trực tiếp bóng đá k+ day trực tiếp bóng đá k+ tax authority’s system receives trực tiếp bóng đá k+ documents and is recorded on trực tiếp bóng đá k+ reception notification for e-taxpayer registration documents sent to taxpayers (according to Form No. 01-1/TB-TDT attached to this Circular).
b.2) For tax declaration documents (except for tax declaration documents in cases where trực tiếp bóng đá k+ tax management authority calculates tax, issues tax payment notices according to trực tiếp bóng đá k+ provisions of Article 13 of Decree No. 126/2020/ND-CP): it is trực tiếp bóng đá k+ day trực tiếp bóng đá k+ tax authority’s system receives trực tiếp bóng đá k+ documents and is recorded on trực tiếp bóng đá k+ reception notification for e-tax declaration documents sent to taxpayers (according to Form No. 01-1/TB-TDT attached to this Circular) if trực tiếp bóng đá k+ tax declaration documents are accepted by trực tiếp bóng đá k+ tax authority as stated in trực tiếp bóng đá k+ acceptance notification for e-tax declaration documents sent to taxpayers (according to Form No. 01-2/TB-TDT attached to this Circular).
Specifically, for tax declaration documents that include accompanying documents submitted directly or sent via postal service: trực tiếp bóng đá k+ acknowledgment time for submitting tax declaration documents is calculated as trực tiếp bóng đá k+ day trực tiếp bóng đá k+ taxpayer completes trực tiếp bóng đá k+ submission of all documents as required.
b.3) For documents not falling under trực tiếp bóng đá k+ regulations at points b.1, b.2 above: it is trực tiếp bóng đá k+ day trực tiếp bóng đá k+ tax authority’s system receives trực tiếp bóng đá k+ documents and is recorded on trực tiếp bóng đá k+ acceptance notification for e-documents sent to taxpayers (according to Form No. 01-2/TB-TDT attached to this Circular).
b.4) trực tiếp bóng đá k+ acknowledgment time for submitting e-tax documents stated in this clause is used by trực tiếp bóng đá k+ tax authority to determine trực tiếp bóng đá k+ submission time of tax documents; calculate trực tiếp bóng đá k+ late submission time of tax documents or calculate trực tiếp bóng đá k+ time for resolving tax documents according to trực tiếp bóng đá k+ provisions of trực tiếp bóng đá k+ Law on Tax Administration, guidance documents, and trực tiếp bóng đá k+ provisions of this Circular.
c) trực tiếp bóng đá k+ day of paying e-tax is determined according to trực tiếp bóng đá k+ provisions of Clause 1, Article 58 of trực tiếp bóng đá k+ Law on Tax Administration.
...
trực tiếp bóng đá k+ time trực tiếp bóng đá k+ taxpayer submits documents is determined as within trực tiếp bóng đá k+ day if trực tiếp bóng đá k+ documents are successfully signed and sent during trực tiếp bóng đá k+ period from 00:00:00 to 23:59:59 of trực tiếp bóng đá k+ day.
Thus, it means that even if trực tiếp bóng đá k+ e-tax is paid after midnight (00:00:00), trực tiếp bóng đá k+ time of submission will be based on trực tiếp bóng đá k+ successful signing and sending time.
*Note:Since trực tiếp bóng đá k+ time (00:00:00) is trực tiếp bóng đá k+ special time between trực tiếp bóng đá k+ previous day and trực tiếp bóng đá k+ next day, after making trực tiếp bóng đá k+ payment and receiving trực tiếp bóng đá k+ successful signing notification, it will be counted according to that sending time.
What is trực tiếp bóng đá k+ procedure for registering to pay taxes electronically in Vietnam?
Pursuant to Clause 5, Article 10 ofDecree 19/2021/ND-CP, trực tiếp bóng đá k+ provisions are as follows:
Step 1:trực tiếp bóng đá k+ taxpayer registers to pay taxes electronically through trực tiếp bóng đá k+ General Department of Taxation’s e-portal, and organizations providing T-VAN services must also register to use trực tiếp bóng đá k+ tax payment service with trực tiếp bóng đá k+ bank or intermediary payment service provider where trực tiếp bóng đá k+ account is opened in accordance with trực tiếp bóng đá k+ bank or intermediary payment service provider’s regulations.
Step 2:Taxpayers can choose to register to pay taxes electronically at one or more banks or intermediary payment service providers where trực tiếp bóng đá k+ taxpayer has a transaction account.
- trực tiếp bóng đá k+ bank or intermediary payment service provider where trực tiếp bóng đá k+ taxpayer opens an account will send a notification (according to Form No. 04/TB-TDTDownloadattached to this Circular) on accepting or not accepting trực tiếp bóng đá k+ taxpayer’s registration for e-tax payment through trực tiếp bóng đá k+ General Department of Taxation’s e-portal within no later than 3 (three) working days from trực tiếp bóng đá k+ day trực tiếp bóng đá k+ taxpayer’s registration is received.
- In trực tiếp bóng đá k+ case of non-acceptance, taxpayers should refer to trực tiếp bóng đá k+ notification of non-acceptance for e-tax payment by trực tiếp bóng đá k+ bank or intermediary payment service provider to complete registration information or contact with trực tiếp bóng đá k+ management tax authority, bank, or intermediary payment service provider where there is an account for guidance and support.
