Guideline on the Composition and Quantity of Documents Required when Processing the Payment to the State Budget

Illustration (source: internet)

According to the provisions of Decree 11/2020/ND-CP, there are currently 02 methods for performing procedures to make payments into the state budget:

- Payment into the state budget by direct payment at the State Treasury headquarters or the collection agency or the bank.

- Payment into the state budget by electronic method.

Each method corresponds to specific execution procedures detailed in Clauses 3 and 4 of Article 4 of Decree 11/2020/ND-CP.

Notably, this Decree specifies the components of the dossier when performing the procedure to make payments into the state budget, including documents for payments into the state budget or written documents from competent state agencies requesting the payer to make payments into the state budget.

Regarding the number of dossiers, each method will prescribe a different number of dossiers, specifically:

- In case of payment into the state budget by direct payment method: 01 original document of payment into the state budget. In cases where the payer uses a bank that has not yet participated in coordinating the state budget collection with the financial sector, 02 original documents of payment into the state budget or 01 original and 01 copy (photocopy) of the written document from a competent state agency requesting the payer to make payments into the state budget are required.

* Processing time: No later than 30 minutes from the time the State Treasury or bank or collection agency receives the complete and valid dossier from the payer.

- In case of payment into the state budget by electronic method: 01 payment document created on the application programs at the electronic portal of the tax administration agency or National Public Service Portal or the electronic payment application system of the bank or intermediary payment service provider.

* Processing time: No later than 05 minutes from the time when the electronic portal of the tax administration agency or National Public Service Portal or the electronic payment application system of the bank or intermediary payment service provider receives the valid payment document from the payer; simultaneously, the payer's account must have sufficient balance to deduct payments into the state budget as indicated on the payment document.

For more details, refer to Decree 11/2020/ND-CP, effective from March 16, 2020.

Thu Ba

>> CLICK HERE TO READ THIS ARTICLE IN VIETNAMESE