On January 30th and 31st, many taxpayers reported that the tax authority's electronic tax filing system was inaccessible, preventing them from filing and paying taxes.

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The electronic tax filing system was overloaded at times.

In a press release, the General Department of Taxation stated: Due to a technical issue, from January 30, 2024, the General Department of Taxation's electronic portal experienced overload, leading to difficulties for taxpayers in accessing the system to submit tax declarations and make electronic tax payments. The tax authorities are working to resolve the issue and will fix it as soon as possible, and will provide an update.

However, many taxpayers are still wondering, "If the system malfunctions and prevents them from filing and paying taxes on the 30th and 31st, will those unsubmitted documents be granted an extension and will they not be penalized?"

Speaking with a VietNamNet reporter, a representative from the General Department of Taxation stated: Clause 7, Article 44 of the Tax Administration Law No. 38/2019/QH19 stipulates the deadline for submitting tax declarations as follows: “7. In cases where taxpayers declare taxes through electronic transactions on the last day of the deadline for submitting tax declarations and the tax authority's electronic portal experiences a malfunction, the taxpayer shall submit the tax declaration and tax payment documents electronically on the next day after the tax authority's electronic portal resumes operation.”

Clause 1, Article 9 of Government Decree 125/2020/ND-CP stipulates the cases where administrative violations regarding taxes and invoices are not subject to penalties: "1. No administrative penalties shall be imposed on cases where no administrative penalties are imposed according to the law on handling administrative violations. Taxpayers who are late in carrying out tax and invoice procedures electronically due to technical problems of the information technology system, as announced on the tax authority's electronic portal, fall under the category of violations committed due to force majeure events as stipulated 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: "Since this is a technical issue on the part of the tax authorities, taxpayers can pay late and will not be penalized."

The Ministry of Finance wants to establish an Inspectorate under the General Department of Taxation . The Ministry of Finance wants to transform the Tax Inspection and Audit Department into an Inspectorate under the General Department of Taxation.