Issuance of Documents for Submission to the State Budget, Recovery of Electronic Transactions in the Field of Taxation: What are the Regulations?

Issuance of Certificates of Payment to the State Budget for Recovery of Electronic Transactions in the Field of Tax as stipulated in Article 23 Circular 19/2021/TT-BTC on electronic transactions in the field of tax. Specifically:

In the case where the taxpayer requests the issuance of a certificate of payment to the State Budget for recovery, the bank/intermediary payment service provider/the State Treasury where the taxpayer debits the account shall issue the certificate of payment to the State Budget for recovery or a copy of the certificate of payment to the State Budget as stipulated in Decree No. 11/2020/ND-CP, specifically:

- The bank/intermediary payment service provider/the State Treasury where the taxpayer has conducted a transaction to debit the taxpayer's account to pay into the State Budget is responsible for issuing the certificate of payment to the State Budget for recovery to the taxpayer.

- The procedures for issuing the certificate of payment to the State Budget for recovery shall be carried out according to the bank's/intermediary payment service provider's/the State Treasury's regulations where the taxpayer conducts the money deposit transaction into the State Budget.

- The recovery certificate has the same legal validity as the original electronic certificate. The recovery certificate must contain all the information from the original electronic certificate and include the date of issuance of the recovery certificate, the signature, the name of the representative officer, and the official seal of the bank/intermediary payment service provider/the State Treasury issuing the certificate of payment to the State Budget for recovery.

Sincerely.