How to make a payment slip with an ID number when there is a payable ID number on Etax for individuals in Vietnam?

How to make a payment slip with an ID number when there is a payable ID number on Etax for individuals in Vietnam?

Based on the guidance at point 2b, clause 2, sub-section I, Section B of Appendix 2 accompanying the Official Dispatch 1483/TCT-KK 2023, the process for creating a payment slip with an ID number for payments already having a payable ID number on the eTax system for individuals is as follows:

Step 1: The taxpayer accesses the "Tax Payment" function and selects "Create a payment slip."

The system displays a tax payment screen based on search conditions: Tax paying bank, Tax query information.

Step 2: The taxpayer selects the tax-paying bank and queries the tax due information as follows:

- "Bank" Information: the system displays a list of banks with which the taxpayer has account links.

- "Query Tax Due Information":

+ Business premise tax code: Allows input of the last 3 digits of the business premise.

+ Obligation type: Choose one of the two values "All" or "Registration Fees."

+ File code: Mandatory entry if selecting the obligation type "Registration Fees."

Step 3: The taxpayer clicks "Query," and the system processes the data and displays the results based on the search conditions:

- If no data meets the conditions: The system shows a notification "No data meets the search conditions."

- If data meets the conditions: the system displays the search results in three sections A, B, and C:

+ Section A: Taxes, late payment interests, fines:

+ Section B: Other NSNN payments excluding late payment interests, fines.

+ Section C: Taxes pending processing.

Step 4: The taxpayer selects the payment item to create the payment slip.

- For items in section "A. Taxes, late payment interests, fines"

Case 1: The taxpayer selects pre-aggregated payment line

The taxpayer clicks "Continue," and the system displays a pre-filled payment slip screen:

+ Declaration number/Decision number/Notification number/File ID number (ID): where the ID of the aggregated items is displayed as a unique 16-character system-generated number.

+ Tax period/Decision date/Notification date: defaults to 00/12/9999.

+ Collection agency, sub-section, amount, currency type, code program are automatically displayed according to the aggregated payment item, without allowing edits.

Case 2: The taxpayer selects one or multiple detailed payment lines

The taxpayer clicks "Continue." The system checks the payment order of the due items, and the taxpayer must pay in order from smallest to largest.

+ If the due items selected by the taxpayer are not in payment order, the system warns to select again.

+ If the due items selected by the taxpayer meet payment conditions, the system automatically displays a pre-filled payment slip screen:

++ Collection agency, KBNN, Declaration number/Decision number/Notification number/File ID number (ID), Tax period/Decision date/Notification date, sub-section, code program, amount, currency type are automatically displayed according to the selected payment item.
++ The taxpayer can re-select the suitable KBNN according to the tax authority’s guidance and edit the amount. Other information cannot be edited.

- For items in section "B. Other NSNN payments excluding late payment interests, fines"

The taxpayer selects one or more due items, clicks "Continue," and the system automatically displays a pre-filled payment slip screen:

++ Collection agency, KBNN, Declaration number/Decision number/Notification number/File ID number (ID), Tax period/Decision date/Notification date, sub-section, code program, amount, currency.
++ The taxpayer can re-select the suitable KBNN according to the tax authority’s guidance and edit the amount (except the vehicle registration fees). Other information cannot be edited.

- For items in section "C. Taxes pending processing":

The taxpayer, based on monitoring their tax obligations, decides to pay/not pay the items being processed by the tax authority mentioned in this section.

Step 5: The taxpayer selects "Pay" to display the payment slip, checks, and confirms the subsequent steps to sign and send the payment slip to the serving bank according to the current process or selects "Edit" to return to Step 1.

How to make a payment slip with an ID number when there is a payable ID number on Etax for individuals in Vietnam? (Image from Internet)

What is a payable ID number in Vietnam?

As stipulated in clause 6, Article 3 of Circular 19/2021/TT-BTC, the payable ID number number (ID) or known as the payable ID number is defined as follows:

Definitions

In this Circular, the following terms are understood as:

...

5. "Electronic transaction authentication code" is a one-time password used when a taxpayer lacks a digital certificate to conduct electronic transactions. This password is sent from the Tax General Department portal or related agency systems to the taxpayer's registered phone number or email; or randomly generated every minute by an electronic device automatically provided by the tax agency or related agency; or randomly generated after a period by the tax or related agency's application installed on smartphones and tablets.

6. "payable ID number number (ID)" is a sequence of characters created on the tax administration application system of the tax sector, unique for each tax file or payment due of a taxpayer.

The payable ID number number (ID) is a sequence of characters created on the tax administration application system of the Tax sector, unique for each tax file or payment due of a taxpayer.

What does tax data include in payable ID number in Vietnam?

Based on clause 1, Article 38 of Circular 19/2021/TT-BTC, it is stipulated as follows:

Exchange and provision of information between tax agencies and KBNN, other competent state agencies, banks, intermediary payment service providers

1. The tax agency provides information for NSNN collection through the Tax General Department's electronic portal.

a) The tax agency is responsible for regularly and fully updating, promptly, the information on the Tax General Department's electronic portal to support the exchange of NSNN collection information, specifically:

a.1) Shared categories for NSNN collection, including: KBNN categories, tax agency categories, commissioned tax collection bank categories, collaborating tax collection bank categories, NSNN collection account categories, program code categories, sub-section code categories (economic content codes).

a.2) Taxpayer data includes: Taxpayer's name, tax code, address, program code, name and code of the directly managing tax agency.

a.3) Tax data

- In the case of a payment with a payable ID number number (ID), tax data includes: Taxpayer's tax code, taxpayer's name, payable ID number number (ID), amount due according to the payable ID number number (ID), code and name of the KBNN accounting for the collection.

- In cases where the payment is not identified with a payable ID number number (ID), tax data includes: Taxpayer's tax code, taxpayer's name, payment content, amount due, type of currency, decision/notification number from the competent authority concerning the payment (if any), tax period, name of the NSNN payer account, code and name of the program, code and name of the sub-section, code and name of the managing tax agency, code and name of the revenue area, code and name of the KBNN accounting for the collection.

b) Twice daily, for successful NSNN contribution documents transmitted to the Tax General Department's electronic portal as stipulated in Article 20 and Article 21 of this Circular, the Tax General Department's electronic portal provides all information on contributed amounts based on the "reference number" of the NSNN contribution document on the Tax General Department's electronic portal for the KBNN, bank where the KBNN opens accounts to conduct research and accounting. The KBNN, based on the receipt of notification from the bank where it holds accounts and the information on NSNN contributions according to the "reference number" of the NSNN contribution document on the Tax General Department's electronic portal, performs research and accounting for NSNN collections.

Therefore, in cases where a payment has a payable ID number number (ID), the tax data will include:

- Taxpayer's tax code,

- Taxpayer's name,

- payable ID number number (ID),

- Tax amount due according to the payable ID number number (ID),

- Code and name of the KBNN accounting for the collection.