The system has not recorded arising invoice taxes
More businesses have questions about paying arising tax invoices but the Etax system has not recorded them, leading to the risk of late payment interest and the risk of paying taxes in the same amount.
Business households sent to the Tax Authority for support on the following problems:
Support for tax payment and declaration arising each time in Declaration 01/CNKD on the Etax Mobile software application.
When paying arising taxes and invoices, the Etax system does not display the unpaid tax amount, leading to the risk of late payment interest and the risk of paying the same amount of tax as the bill at the bank.
Business households continue to pay arising taxes on Etax (causing excess payment). Business households are wondering how to handle tax refunds or offset in the next period. How to submit tax arising declarations directly on the Etax Mobile system.
The Ministry of Finance answers
The Department of Management of Other Business and Collective Households No. 01 has reviewed and promptly:
Guiding and supporting taxpayers and declaring according to each arising issue in Declaration 01/CNKD on the Etax Mobile software application.
Regarding the compensation between the submission documents and the declaration for each arising period, the tax authority determined that the Business Household paid the tax (through the Bank) before posting Declaration 01/CNKD on the public service page. Therefore, the system automatically offsets the paid tax with the contract tax still owed in the previous period. Currently, the tax authority has promptly supported manual clearing on the system and currently the Ho household still has to pay the tax arising from the September 2025 tax period (contract).
The excess tax payment (if any) is handled according to the provisions of Article 60 of the Law on Tax Administration No. 38/2019/QH24.
For each Declaration issued to pay taxes on the EtaxMobile system, taxpayers must submit Declaration 01/CNKD on the Public Service Page, after the running system transmits it to the news axis (usually after 1 night), the Etaxmobile system will display the declaration code for taxpayers to choose to pay.
