Direct tax payment at the Vietnam State Treasury

According to Circular No. 184/2015/TT-BTC of the Ministry of Finance of Vietnam:

1. The taxpayer shall determine the amounts of payable taxes for each type of taxes, declare the information of budget receipts onto the list of payable taxes, or use the program on the customs information portal and send it to the State Treasury to pay the amount or debit the amount from the account.

2. The Vietnam State Treasury shall check the declaration of the taxpayers, compare with information inquiry on the customs e-payment gateway and comply with the requirements below:

- In case the declaration is consistent with the information inquiry on the customs e-payment gateway, the Vietnam State Treasury shall:

+ Debit an amount from taxpayer’s account or collect amount in cash and transfer it to the checking account of State Treasury;

+ Include additional amounts in the revenue collecting account or customs authorities’ deposit account prescribed in this Circular;

+ Transmit the collection information to the customs e-payment gateway every 15 minutes.

At the end of the day or no later than the beginning of the subsequent working day, the Vietnam State Treasury shall transmit the schedule of payment documents to the Ministry of Finance’s system in order for the customs authority to collate documents to be transferred within the day.

- In case the declaration is not consistent with the information on the customs e-payment gateway:

+ In case of inconsistency relating to TIN, taxpayer’s name, tax amount, number of declaration sheets, chapter number or subsection number, the Vietnam State Treasury shall request the taxpayer to amend form No. 01/BKNT in accordance with customs information portal before making fund transfer;

+ In case of inconsistency relating to chapter number or subsection number and taxpayer’s failure to amendments, the Vietnam State Treasury shall include payment in the customs authority’s pending account. The Vietnam State Treasury shall then cooperate with customs authority for checking and providing additional information as prescribed.

- If the taxpayer’s declaration is not available on the customs e-payment gateway, the Vietnam State Treasury shall response to the supporting unit affiliated to the General Department of Customs; if the customs authority fails to take actions, the Vietnam State Treasury shall follow the procedures below according to taxpayer’s declaration and inquiry of other information (except for chapter number or subsection number) in the database of customs e-payment gateway:

+ Debit an amount from the taxpayer’s account or collect an amount in cash and include it in the customs authority’s pending account and send it to the customs authority for suitable addition.

+ Upon receipt of suitable additional information, the Vietnam State Treasury shall comply with regulations.

- If the taxpayer provides completed form No. 01/BKNT generated from the customs information portal, the Vietnam State Treasury shall insert document identification number to the tax payment program or use the barcode reader to collect information from the form No. C1-02/NS and follow procedures prescribed in Point a of this Clause.

3. After receiving information sent by the Vietnam State Treasury via customs e-payment gateway, the customs authority’s system shall update information on collection, accounting for debt settlement, fulfillment of tax liabilities, determination of late payment interests (if any) as prescribed.

View details at Circular No. 184/2015/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2016.

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