On January 30 and 31, many taxpayers reported that the tax sector's electronic tax declaration system was inaccessible, making tax declaration and payment impossible.

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The electronic tax filing system is overloaded at times.

In a recent announcement, the General Department of Taxation said: Due to technical problems, from January 30, 2024, the General Department of Taxation's electronic information portal has been overloaded, making it difficult for taxpayers to access the system to submit tax declarations and pay taxes electronically. The tax authority is handling the issue and will fix it as soon as possible and will provide an announcement.

However, many taxpayers are still wondering, "In case the system fails to declare and pay taxes on the 30th and 31st, will those unsubmitted documents be extended and not be fined?"

Speaking to VietNamNet reporters, a representative of the General Department of Taxation said: Clause 7, Article 44 of the Law on Tax Administration No. 38/2019/QH19 stipulates the deadline for submitting tax declarations as follows: “7. In case a taxpayer declares tax through electronic transactions on the last day of the deadline for submitting tax declarations but the tax authority's electronic information portal has a problem, the taxpayer shall submit tax declarations and electronic tax payment documents on the next day after the tax authority's electronic information portal resumes operation.”

Clause 1, Article 9 of Decree 125/2020/ND-CP of the Government stipulates cases where administrative violations related to taxes and invoices are not subject to sanctions: "1. Administrative violations related to taxes and invoices shall not be subject to sanctions in cases where administrative violations are not subject to sanctions according to the provisions of the law on handling administrative violations. Taxpayers who are late in performing tax and invoice procedures electronically due to technical problems of the information technology system notified on the Electronic Information Portal of the tax authority are subject to violations due to force majeure events specified in Clause 4, Article 11 of the Law on Handling Administrative Violations...".

Ms. Pham Thi Minh Hien - Deputy Director of the Policy Department (General Department of Taxation) affirmed: "Because this is a technical problem from the tax authority, taxpayers can pay late and not be fined."

The Ministry of Finance wants to establish the General Department of Taxation Inspectorate . The Ministry of Finance wants to convert the model of the Tax Inspection - Examination Department into the General Department of Taxation Inspectorate.