Some New Points When Using ID Codes for Tax Payment That Taxpayers Need to Note According to the Latest Guidelines of the General Department of Taxation
Has the General Department of Taxation implemented tax payment using the payable item identifier code from May 10, 2023?
Recently, the General Department of Taxation issued Official Dispatch 1483/TCT-KK in 2023 to implement tax payment using the payable item identifier code.
According to the definition provided in Clause 6, Article 3 of Circular 19/2021/TT-BTC, the Payable Item Identifier Code (ID), also known as the payable item ID code, is a sequence of characters generated on the tax management application system of the Tax department, uniquely identifying each tax record or amount payable by the taxpayer (NNT).
The Official Dispatch specifies that from May 10, 2023, the General Department of Taxation's electronic portal, including the eTax electronic tax service and eTax Mobile, will upgrade functions to allow taxpayers to look up tax obligations, support the arrangement of payment order according to the Tax Administration Law, create money transfer vouchers to the State Treasury using the ID code, review and adjust information on state budget contributions according to the ID code.
To implement the provisions of Circular 19/2021/TT-BTC, the General Department of Taxation provides guidance on the collection and payment of taxes and other revenues managed by the tax authority using the payable item identifier code (ID) as follows:
First, the issuance and notification of the payable item ID code to the taxpayer.
Second, the provision of payable item ID code information to cooperating collection organizations.
Third, the guidance on using the payable item ID code.
Several new points to note when using the ID code in tax collection and payment according to the latest guidelines of the General Department of Taxation.
New points to note when using the ID code in tax collection and payment
Section 4 of Official Dispatch 1483/TCT-KK in 2023 identifies several new points to note when using the payable item identifier code as follows:
When deploying tax collection and payment, and other revenues managed by the tax authority using the payable item ID, the tax authority should pay attention to the following:
- To promptly provide payable item ID information to taxpayers for creating payment vouchers to the state budget, the tax authority, upon receiving the taxpayer's tax declaration dossier and issuing payment notices, must ensure the time regulations stated in the Tax Administration Law and its guiding documents, as well as the responsibility for data control regulations issued together with Decision 2018/QD-TCT on December 12, 2018, by the General Department of Taxation.
- If the payment voucher to the state budget by the State Treasury lacks the payable item ID (due to the taxpayer not finding the ID or not being issued an ID at the time of creating the payment voucher), the system will categorize the voucher into a review status. The tax authority will then contact the taxpayer to review the information. If the correct payable item ID can be determined, the ID will be completed for the system to offset the taxpayer's tax obligations promptly.
- Enhance reviewing, reconciling, and updating the tax obligation resolution status of taxpayers according to the guidance in the tax declaration, payment, and accounting management process issued with Decision 879/QD-TCT in 2015 of the General Department of Taxation, to ensure the taxpayer's tax obligations are accurately reflected in the management systems.
If any discrepancies or excesses in the system do not reflect the actual tax obligations, the tax authority is responsible for promptly addressing these according to the General Department of Taxation's guidelines on debt and excess payment classification to ensure that the information provided on the electronic portal is accurate.
How is the issuance and notification of the payable item ID code to taxpayers implemented?
Recently, the General Department of Taxation issued Official Dispatch 1483/TCT-KK in 2023 to implement tax payment using the payable item identifier code.
From May 10, 2023, the General Department of Taxation's electronic portal, including the eTax electronic tax service and eTax Mobile, will upgrade functions to allow taxpayers to look up tax obligations, support the arrangement of payment order according to the Tax Administration Law, create money transfer vouchers to the State Treasury using the ID code, review and adjust information on state budget contributions according to the ID code.
The guidance on the issuance and notification of the payable item ID code to taxpayers is as follows:
- Issue an ID for each payable item of the taxpayer (NNT) recorded in the centralized tax management application system (TMS), pre-collection house, and land management application (LPTB-ND) according to the guidance in Section I, Appendix 1 of this dispatch.
- Notify taxpayers of the payable item ID code
For new obligations arising, the payable item ID will be provided to the taxpayer in:
+ The electronic tax return acceptance notice (Form No. 01-2/TB-TDT) issued together with Circular 19/2021/TT-BTC dated March 18, 2021, by the Ministry of Finance through the General Department of Taxation's electronic portal.
+ Payment notice issued by the tax authority either in paper form or electronically according to the forms prescribed in Decree 126/2020/ND-CP dated October 19, 2022, by the Government of Vietnam.
- For payable items according to administrative decisions on tax administration or fines for tax administrative violations, invoices, fees, or payables of the taxpayer recorded in the application system but not yet provided as per the above guidance, the payable item ID will be provided to the taxpayer through the General Department of Taxation's electronic portal.
LawNet