The General Department of Taxation to deploy tax collection and payment according to the payable identifier (ID) in Vietnam

Hello, Lawnet would like to answer the following:

1. What is the payable identification (ID) number?

In Clause 6, Article 3 of Circular 19/2021/TT-BTC, the payable identification (ID) number, also known as the payable ID number, is explained as follows:

"Payable identification (ID) number” refers to a series of characters that is generated on the tax administration system of the tax sector and unique to each tax dossier or payable of a taxpayer.

2. New notable points when implementing tax collection and payment according to payable identification (ID) number in Vietnam

On April 24, 2023, the General Department of Taxation of Vietnam issued Official Dispatch 1483/TCT-KK, implementing tax collection and payment according to the payable identification code.

In particular, in the collection and payment of taxes and other state budget revenues managed and collected by the tax authority according to the payable ID, the tax authority should pay attention to the following contents:

- In order to promptly provide payable ID information for taxpayers to make payment receipts into the state budget, tax authorities, when receiving tax declaration dossiers from taxpayers, issuing payment notices, updating documents, and entering tax handling decisions into the tax management application system, must ensure the time specified in the Law on Tax Administration and its guiding documents, regulations on responsibilities for controlling and processing data on the system of tax management applications issued together with Decision 2018/QD-TCT dated 12/12/2018.

- In case the receipt of payment to the state budget is transferred by the State Treasury without any information on the payable ID (because by the time the taxpayer prepares the payment receipt, the ID code cannot be found or the ID code has not been issued, etc.), then the system classifies the check status document.

Tax authorities contact taxpayers to check information, and if the correct ID of the payable is determined, complete the ID of the payable so that the system can process the tax clearing for the taxpayer in a timely manner.

- Strengthen the review, comparison, and update of the settlement of taxpayers' tax obligations according to the guidance in the Process of tax declaration, tax payment and tax accounting management issued together with Decision 879/QD-TCT dated May 15, 2015, in order to track taxpayers' tax obligations at the application systems accurately with the reality of taxpayers' tax management.

In the event that it is detected that debts and excesses on the system are not consistent with the reality of taxpayers' tax obligations, the tax authority is responsible for timely handling, according to the guidance of the General Department of Taxation on debt freezing and overpayment, to ensure that the information on the taxpayer's tax liability settlement situation provided on the portal is accurate.

2. Scope of application and implementation time

- Providing ID for taxpayers, providing electronic tax payment services according to payable IDs at the GDT's e-commerce portal, and upgrading the application system to meet taxpayers' tax liability management according to the ID at Points 1 and 3, Section I above, from May 10, 2023.

- For the payment of money to the state budget according to the account payable ID through the State Treasury, the National Public Service Portal, the bank, the General Department of Taxation will continue to provide instructions for collection units/organizations to complete the process and application for payment according to ID and notify tax authorities and taxpayers to know and use.

Please Login to be able to download