How does the tax authority monitor the fulfillment of tax obligations by taxpayers according to the payable item ID?
How is the issuance of payment ID in the system of applications guided?
Recently, the electronic Tax services eTax; eTax Mobile upgraded functionalities allowing taxpayers to search for tax obligations, support arranging the payment order according to the Tax Management Law, and generate payment slips into the State Budget (NSNN) by ID code, review, and adjust state budget payment information by ID code.
Principle:
According to the guidance in Appendix 1 issued together with Official Dispatch 1483/TCT-KK year 2023, the issuance of payment ID in the system of applications is as follows:
(1) The payment ID is generated in the TMS, LPTB-ND application systems, ensuring the unique principle for each dossier or due payment of the taxpayer (NNT).
- The payment ID is provided to the taxpayer according to the instructions at point 1b Section I of this dispatch for the taxpayer to pay into the NSNN; review, and adjust the NSNN payment information according to the instructions in Appendix 02 of this dispatch.
- Commercial banks, branches of foreign banks where the accounts of taxpayers are deducted to pay into the NSNN, collecting banks, and KBNN use the payment ID in transmitting and receiving information, and NSNN payment documents following the guidance in Official Dispatch No. 1482/TCT-KK dated April 24, 2023, of the General Department of Taxation.
(2) When the taxpayer generates a payment slip into the NSNN on the TCT e-Portal, the TCT e-Portal creates a consolidated payment ID (abbreviated as "Consolidated ID"):
(i) Consolidation condition: the payment IDs have consecutive payment orders; and have the same information on the KBNN receiving the payment, the collecting agency, the collecting account, the budget item, the currency type, and the tax management nature.
(ii) The “Consolidated ID” is unique, representing a group of 02 or more payment IDs combined when the taxpayer generates a payment slip. The amount of the “Consolidated ID” is the total amount of the payment IDs. When choosing to pay by the "Consolidated ID," the amount is not adjusted.
(iii) Use of the consolidated ID:
- The TCT e-Portal allows the taxpayer to choose to generate a payment slip by the “Consolidated ID” automatically combined from all eligible payment IDs, or;
- If the TCT e-Portal automatically combines due payments eligible but the taxpayer only wants to pay for one or some due payments (due to insufficient funds to deduct the combined amount in the bank account), the system allows the taxpayer to:
+ Choose one payment ID to generate the payment slip.
+ Choose from 02 or more payment IDs that meet the conditions for the system to create a new “Consolidated ID”.
(iv) The “Consolidated ID” (if any) is transmitted via the inter-system information exchange system on state budget collection between the TCT e-Portal and the collecting bank like the payment ID.
On searching for the payment ID in application systems:
- In the LPTB-ND application: the tax agency searches for the payment ID in the functions of searching the LPTB vehicle notification number according to usage privileges.
- In the TMS application according to usage privileges:
+ Search for the payment ID of a taxpayer: at the link FMCACOV - 10.1.2 Search for taxpayer overview information.
+ Search for the payment ID of multiple taxpayers: at the link ZTC_FPO4 - 8.9.1.2 Transaction list of detailed account.
How does the tax agency monitor the tax obligation handling status of taxpayers by payment ID?
How does the tax agency monitor the tax obligation handling status of taxpayers by ID?
Recently, Appendix 1 issued together with Official Dispatch 1483/TCT-KK year 2023 guides how the tax agency monitors the tax obligation handling status of taxpayers by ID as follows:
(1) Receiving and processing payment documents into the state budget through the General Department of Taxation’s e-Portal, specifically:
Immediately after the bank serving the taxpayer notifies the successful debit of the taxpayer’s account to the dedicated account for state budget collection of the KBNN at the commercial bank, the TCT e-Portal updates the status of the payment ID as paid at the commercial bank (not offset yet) for the taxpayer to know when searching for the tax amount to be paid or the status of handling tax obligations at the TCT e-Portal.
After the system receives and processes the payment document into the state budget transmitted by the KBNN to the tax agency and performs the offset:
- Partial offset: the due payment continues to have a paid status at the commercial bank, the system displays the paid amount (partial) at the commercial bank. The paid (partial) document is summarized in the list of paid items in the tax obligation handling status log.
- Full offset: the system recognizes that the due payment has been settled, not summarizing it in the list of unpaid items when the taxpayer searches for the handling status of due payments. The paid document is summarized in the list of paid items in the tax obligation handling status log.
(2) Receiving and processing payment documents into the state budget transmitted by the KBNN to the tax agency:
Upon receiving the list of payment documents into the NSNN transmitted by the KBNN, the tax management application system automatically checks the payment ID information:
- If the document has an existing payment ID in the tax management application system or a consolidated ID and the document information meets the current accounting regulations, the system automatically categorizes the status as I - Successful.
Documents with status I - Successful are automatically received and accounted for in the centralized tax management application system TMS.
- If the payment ID does not exist, categorize the document as status C - Check. The tax official will review the payment ID information with the taxpayer to complete the accurate ID information before receiving the document into the system.
In case the ID cannot be determined after reviewing with the taxpayer, the tax agency processes it similarly to documents without a payment ID, changing the document from status C to status I for the system to automatically receive and account into the TMS application.
Simultaneously, the TMS system transmits the information of paid documents without a payment ID to the TCT e-Portal to provide information to the taxpayer for review.
(3) Offsetting paid items with due items by ID
- Periodically twice a day, the TMS system processes the overall tax obligation of the taxpayer, including adding the offset principle by payment ID, and offsetting by LPTB notification number.
- If the document transmitted by KBNN has a consolidated ID and the total amount on the KBNN document equals the total amount of the payment slip transmitted by the TCT e-Portal, the TMS system automatically retrieves the detailed payment ID information transmitted by the TCT e-Portal in point 1 above for offsetting with the due items recorded in TMS.
- If the document does not have a payment ID, the tax agency has reviewed or provided information through the TCT e-Portal for the taxpayer to review as guided above but by the monthly periodic tax obligation offset date, there is still no payment ID information. The system processes the offset following the current rules to meet the regulation on the payment order of tax, late payment interest, and penalties in the Tax Management Law.
(4) Receiving payment slips with the consolidated ID:
For payment slips through the TCT e-Portal generated by the principle of merging multiple IDs into a consolidated ID (consolidated ID generated by the TCT e-Portal), immediately after the bank confirms successful payment, the TCT e-Portal transmits the payment slip information into the centralized tax management application system, including: the consolidated ID generated by the TCT e-Portal and the detailed IDs of the merged items generated by the TMS, QLTB-ND system to process according to the guidance in parts (2) and (3) above.
Guidance for tax agencies on reviewing and adjusting NSNN payment information by ID
In Section 3, Appendix 2 issued together with Official Dispatch 1483/TCT-KK year 2023, the guidance for tax agencies on reviewing and adjusting NSNN payment information by ID is as follows:
(1) Upgrading the centralized tax management system to meet:
- Receiving review and adjustment dossiers of NSNN payment information by ID for cases where the taxpayer submits paper or electronic dossiers.
- When processing dossiers requesting review of NSNN payment information from the taxpayer transmitted by the TCT e-Portal (review tax obligations or review one or multiple payment documents into NSNN, review tax code information on the payment document) with a payment ID in the review request content, or adjustment request content, the centralized tax management system TMS displays all related information to the payment ID requested for review/adjustment existing in the application system to support the tax agency in resolving the dossiers as prescribed.
(2) Upgrading the electronic signature system, TCT e-Portal to meet the requirement of returning review result notifications to the taxpayer by payment ID (if any).
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