What are procedures for electronic state budget payment in Vietnam?

What are procedures for electronic state budget payment in Vietnam?

According to Clause 4, Article 4 of Decree 11/2020/ND-CP, the procedure for electronic state budget payment is as follows:

(1) In case of submission via the e-portal of the tax authority:

+ The taxpayer uses the e-tax transaction account issued by the tax authority to log in to the e-tax payment system on the e-portal of the tax authority to prepare the state budget payment document, confirm acceptance of payment, and send the payment document to the tax authority electronically.

+ The e-portal of the tax authority sends a notification confirming receipt of the state budget payment document or the reason for not receiving the payment document to the taxpayer.

In the case where the taxpayer uses value-added services for e-transactions in tax payment (T-VAN), the e-portal of the tax authority sends a notification confirming receipt of the state budget payment document to the taxpayer through the T-VAN service provider.

If the state budget payment document is valid, the e-portal of the tax authority performs an e-signature using the tax authority's digital signature on the state budget payment document and sends it to the bank or intermediary payment service provider chosen by the taxpayer when preparing the state budget payment document.

+ The bank or intermediary payment service provider checks the conditions for debiting the taxpayer's account.

If the taxpayer's account balance is sufficient for the state budget debit, the bank or intermediary payment service provider promptly completes the money transfer procedure to the State Treasury account as stated on the state budget payment document (transfer time limit as stipulated in the Law on Tax Administration); simultaneously, sends the state budget payment document with the digital signature of the bank or intermediary payment service provider to the taxpayer via the e-portal of the tax authority to confirm the successful state budget payment.

If the taxpayer's account balance is insufficient for the state budget debit, the bank or intermediary payment service provider sends a notification with a digital signature about the unsuccessful state budget payment to the taxpayer via the e-portal of the tax authority, so that the taxpayer can redo the steps mentioned above.

(2) In case of submission via e-payment services of banks or intermediary payment service providers:

+ The taxpayer uses the account name and access password provided by the bank or intermediary payment service provider to log into the respective e-payment application system of the bank or intermediary payment service provider (such as ATM, Internet Banking, Mobile Banking, or other e-payment methods); prepares the state budget payment document according to the instructions on the e-payment application system of each bank or intermediary payment service provider system.

+ The bank or intermediary payment service provider checks the information about the account on the state budget payment document and the conditions for debiting the taxpayer's account.

If the check is valid, promptly completes the money transfer procedure to the State Treasury account as stated on the state budget payment document (transfer time limit as stipulated in the Law on Tax Administration); simultaneously sends the state budget payment document with the digital signature of the bank or intermediary payment service provider to the taxpayer and sends information about the successful state budget debit to the tax authority and related units (if any).

If the check is invalid, sends a feedback notification with a digital signature from the bank or intermediary payment service provider about the unsuccessful state budget submission to the taxpayer via the corresponding e-payment application system, so that the taxpayer can redo the steps mentioned above.

- In case of submission via the National Public Service Portal: After successfully logging into the National Public Service Portal, the taxpayer continues with the following steps similar to the case of submission via the e-portal of the tax authority as stipulated at Point a, Clause 4, Article 4 of Decree 11/2020/ND-CP.

What are procedures for electronic state budget payment in Vietnam? (Image from the Internet)

What is the processing time for electronic state budget payment procedures in Vietnam?

According to Clause 6, Article 4 of Decree 11/2020/ND-CP, the processing time for electronic state budget payment procedures is specified as follows:

Procedure for depositing money into the state budget

...

6. Processing time:

a) In the case of direct state budget submission: No later than 30 minutes from the time the State Treasury or bank or collecting agency receives complete and valid documents from the taxpayer.

b) In the case of electronic state budget payment: No later than 05 minutes from the time the e-portal of the tax authority or the National Public Service Portal or the e-payment application system of the bank or intermediary payment service provider receives the valid state budget payment document from the taxpayer; simultaneously, the taxpayer's account has sufficient balance to debit the state budget as stated on the state budget payment document.

The processing time for electronic state budget payment procedures is no later than 05 minutes from the time the e-portal of the tax authority or the National Public Service Portal or the e-payment application system of the bank or intermediary payment service provider receives the valid state budget payment document from the taxpayer.

At the same time, the taxpayer's account has sufficient balance to debit the state budget as stipulated on the state budget payment document.

When is the time for e-tax filings and payments in Vietnam?

According to Clause 1, Article 8 of Circular 19/2021/TT-BTC, taxpayers can conduct e-tax transactions 24 hours a day (from 00:00:00 to 23:59:59) and 7 days a week, including holidays, weekends, and Tet holidays.

Note: The filing time is considered as within the day if the file is successfully signed and submitted between 00:00:00 and 23:59:59 of the day.