Pilot e-tax payment on exported goods and imported goods in Vietnam

Pilot e-tax payment on exported goods and imported goods in Vietnam (Internet image) 

Decision 101/QD-TCHQ dated January 15, 2023 on approval for the project on “Pilot e-tax payment on exported goods and imported goods through intermediary payment service providers in Vietnam” by the Director of the General Department Of Customs issued by the General Department of Customs

1. Conditions and criteria for participating in the pilot e-tax payment in Vietnam

1.1. Intermediary PSPs participating in the pilot in Vietnam

- Being granted a license to provide intermediary payment services according to Articles 15 and 16 of Decree 101/2012/ND-CP d on non-cash payments and be guaranteed by commercial banks coordinated with the General Department of Customs that the revenues remitted to the state budget through the intermediary PSPs transferred to the customs e-payment portal shall be remitted to the state budget according to the regulations of the law on taxes and other state budget revenues.

In order to ensure that the system can be connected to the customs e-payment gateway, the license granted by the State Bank to an intermediary PSP must have at least 2 services:

+ Electronic payment gateway service

+ Support service for authorized collection and payment

- Commercial banks that have coordinated with the General Department of Customs must provide a written guarantee that the revenues remitted to the state budget through the intermediary PSPs transferred to the customs e-payment portal shall be remitted to the state budget according to the regulations of the law on taxes and other state budget revenues.

- Have an information technology system that meets message standards to connect with the customs system and coordinating commercial banks.

1.2. Commercial banks

Commercial banks that have coordinated collection with the General Department of Customs, have implemented e-Tax payment and customs clearance 24/7 shall sent written guarantee to the General Department of Customs and intermediary PSPs that revenues remitted to the state budget by taxpayers through the intermediary PSPs transferred to the customs e-payment portal shall be remitted to the state budget according to the regulations of the law on taxes.

* Request to participate in pilot implementation

The intermediary PSP shall send a written request to the General Department of Customs to participate in the pilot and be guaranteed by commercial banks coordinated with the General Department of Customs that the revenues remitted to the state budget through the intermediary PSPs transferred to the customs e-payment portal shall be remitted to the state budget as prescribed.

2. Project implementation activities in Vietnam 

2.1. Preparation phase

- Output 1: The Project on piloting e-Tax payment for exported and imported goods through intermediary PSPs has been approved.

Implementation time: January 2023

- Activities:

+ Send documents and hold meetings with intermediary PSPs and banks that have written guarantees of revenues paid through intermediary PSPs on the process of collection and remittance to the state budget, standards for information exchange messages between the parties.

+ Receive and make explanation for the opinions of participants and complete the Project and submit it to the General Department for promulgation.

- Output 2: Submit the Project for approval.

2.2. Related entities prepare the Project implementation system

(1) Intermediary PSPs

In order to pilot state budget collection and remittance, intermediary PSPs shall perform a number of tasks:

- Acquire understanding of technology, professional process of customs and standard exchange messages, collection and remittance procedures issued with this Project.

- Initiate network connections, install servers.

- Test the connection between the customs e-payment gateway and intermediary PSPs.

- Coordinate with commercial banks to guarantee amounts receivable to immediately transfer information on state budget revenues to the customs e-payment gateway during the pilot implementation as prescribed.

(2) Commercial banks

The commercial bank sends a written guarantee to the General Department of Customs that information about state budget collection and remittance transferred by the intermediary PSPs to the customs e-payment gateway (hereinafter referred to as guarantor bank).

- Supplement the message of exchange of collection and remittance transferred to the customs e-payment gateway to identify the collection information transferred by the intermediary PSPs.

- Coordinate with intermediary PSPs to immediately transfer information about state budget revenue to the customs e-payment gateway when receiving information from the intermediary PSPs and ensure that the collected revenues are transferred and remitted to the revenue collecting account of the State Treasury opened at the collecting bank in accordance with regulations.

(3) The General Department of Customs upgrades the customs e-payment gateway

- Provide following additional functions on the customs e-payment gateway: look up the status of paid documents, look up notices, respond to taxpayers through an intermediary PSP.

- Verify documents sent by the intermediary PSP and sent by the bank to the customs e-payment gateway to promptly process information during the pilot implementation.

- Coordinate with relevant units to connect the system, promptly deal with problems during the pilot implementation to ensure the interests of taxpayers according to regulations.

2.3. Pilot implementation of state budget collection and remittance

- The intermediary PSP connects to the system of customs e-payment gateway.

- Implement on the test environment of the system of pilot participants.

- Pilot state budget collection and remittance for imported and exported goods through intermediary PSPs.

- Relevant entities appoint professional and information technology staff to assist in handling problems and assisting taxpayers during the pilot implementation of state budget collection and remittance through intermediary PSPs; make a consolidated report on arising problems, evaluate implementation results to amend and supplement steps in the process of the collection and remittance and standardization of information exchange messages with intermediary PSPs.

Decision 101/QD-TCHQ takes effect from the date of signing.

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