On April 16, at the 2026 dialogue conference with small- and medium-sized enterprises in the city, Vu Manh Cuong, Head of Hanoi Tax Department, addressed questions from businesses on various tax related issues.

Raising tax related concerns, representatives of Post and Telecommunications Investment Consulting and Construction JSC and My Phuc One Member Limited Liability Company asked: during personal income tax finalization, if after the deadline the tax authority notifies by email that the declaration is not accepted, will the enterprise be penalized for late submission?

TSG Trading and Services Limited Company in Khuong Dinh Ward and Duy Tan Plastics Manufacturing Joint Stock Company Hanoi Branch in Bo De Ward reported difficulties when buyers do not cooperate with regulations on electronic invoices under Government Decree 70/2025, as individual retail customers often do not request invoices or provide sufficient required information.

These companies also mentioned instability and frequent errors in the electronic tax declaration system, causing difficulties during filing.

In addition, enterprises stated that although they had fully paid value added tax monthly with official payment receipts to the state budget, the public service system still showed outstanding tax debts from September 2025 to January 2026 and issued notices of late payment penalties.

Businesses requested Tax Division 11 of Hanoi to promptly review and respond to these issues.

Responding to these concerns, Head of Hanoi Tax Department Vu Manh Cuong said that the central government issued Resolution 68 of the Politburo on private sector development and in practice, this sector is a key contributor to the city's budget revenue.

In 2024, the private sector contributed more than 40% of total business revenue. In 2025, this increased to 51%. Notably, in the first quarter of 2026, non-state enterprises contributed more than 60% of the city's total budget revenue.

On that basis, the Ministry of Finance and the General Department of Taxation have reduced tax administrative procedures by 35%. In Hanoi, the local tax authority has implemented an AI system to support small and medium sized enterprises.

At the same time, the Hanoi Tax Department has arranged staff to provide 24/7 support and answer questions, helping businesses handle tax procedures more effectively.

In particular, every year the Hanoi Tax Department coordinates with the SME Association to organize two direct and online dialogue conferences. As a result, instead of reaching only 30 to 50 enterprises, the program has reached more than 200,000 enterprises with over one million visits.

Not only businesses in Hanoi but also enterprises nationwide can access the platform to submit questions and receive direct responses from the Hanoi tax authority, with answers publicly posted on official portals.

Regarding the question from the Post and Telecommunications Investment Consulting and Construction JSC on personal income tax finalization, Cuong said this is especially relevant for enterprises with large workforces.

Under Project 06 on the national population database, from July 1, 2025, citizen identification numbers are used as tax identification numbers. Therefore, under Article 39 of Circular 80 of the Ministry of Finance on tax registration, taxpayers must update their tax codes to fulfill tax obligations.

If information on dependents and taxpayers matches the national population database, the tax authority will automatically update it. If data is incomplete or inconsistent, taxpayers must update their information to ensure proper integration of citizen identification numbers as tax identifiers.

Regarding the question from My Phuc Company on the deadline for tax finalization, Cuong explained that if a tax declaration is not accepted, the tax authority will issue a notice clearly stating the reasons.

The taxpayer must adjust and resubmit the declaration and the official submission date will be the date of the first electronic receipt notice. If the taxpayer does not resubmit or resubmits but the declaration is still not accepted, it is considered as not having submitted the tax declaration.

Cuong noted that the tax authority's electronic portal has been significantly improved. Confirmation of receipt of electronic tax declarations is issued within 15 minutes of submission.

Within one working day, the tax authority will notify whether the declaration is accepted or rejected. Therefore, businesses should closely monitor these timelines to ensure successful submission and avoid late filing.

Responding to TSG Trading and Services Company, Cuong said that under Article 10 of Decree 123 on invoice management and use, when issuing invoices, businesses must include the buyer's full name, address and tax code or identification number, except in specific cases.

If the buyer does not have a tax code, it is not required to include it on the invoice.

For retail sales at supermarkets and shopping centers where buyers are non-business individuals, invoices do not necessarily need to include the buyer's name, address, tax code, or digital signature. If the buyer requests, the enterprise must include the provided tax code or personal identification number.

Therefore, for sales to individual retail customers, companies should follow the guidance on recording customer information.

In addition, businesses providing goods and services directly to consumers should use electronic invoices generated from cash registers connected to the tax authority. The advantage of such invoices is that full buyer information is not required unless requested.

Regarding system instability, Cuong explained that high traffic during peak periods such as tax finalization deadlines can cause errors in the electronic tax system. System maintenance, peak time disruptions, or user side limitations may also contribute.

When encountering issues, taxpayers should check their conditions and, if unresolved, contact the tax authority's support services for timely assistance. They should also retain evidence of system errors to explain any late submissions due to objective causes and avoid penalties.

Responding to Duy Tan Plastics Manufacturing JSC Hanoi Branch regarding outstanding tax debt despite full payment, Cuong advised taxpayers to review information on payment documents.

If errors are found that lead to incorrect tax debt records or late payment charges, taxpayers should submit a reconciliation request using Form 01 under Circular 80, specifying incorrect and corrected information and the amount to be adjusted. Once verified, no late payment penalty will be applied from the date of payment to the state budget.

In the company's specific case, payment was made under the parent company's tax code instead of the branch's code, resulting in outstanding debt being recorded under the branch.

Therefore, Cuong requested the company submit a reconciliation request using Form 01 for coordinated handling by the tax authority.