Procedures for registration of tax/fee collection of banks in Vietnam

1. Within 3 working days from the date on which the satisfactory application is received, the General Department of Customs shall notify the bank of such receipt in writing.

2. In case of satisfactory application as prescribed, within 10 working days from the day on which the written notification is sent to the bank, the General Department of Customs shall assign a working group to conduct a verification visit to the bank’s headquarters, facilities in which the server system and backup system are located so as to inspect technological infrastructure, information technology solutions (including network, servers, network equipment, security equipment and other related equipment), and inspect if round-the-clock safety and security of the connection between the information technology system and the customs e-payment gateway are ensured.

3. If such working group concludes in writing that the bank has satisfied requirements as prescribed, within 10 working days, the General Department of Customs shall notify the qualified bank that it must prepare technological infrastructure and software that satisfy requirements for information interchange through customs e-payment gateway in order to enter into an agreement on cooperation in collection and/or e-customs guarantees as prescribed.

4. Within 5 working days from the date on which the bank has provided sufficient related documents at the request of the working group (if any), the General Department of Customs shall notify the qualified bank that it must prepare technological infrastructure and software that satisfy requirements for information interchange through customs e-payment gateway in order to enter into an agreement on cooperation in collection and/or e-customs guarantees as prescribed.

5. If such working group certifies in writing that the bank has not satisfied requirements as prescribed, within 10 working days, the General Department of Customs shall notify the bank of its ineligibility for cooperation in collection and/or e-customs guarantees with customs authorities as prescribed.

View details at Circular No. 184/2015/TT-BTC of the Ministry of Finance of Vietnam, effective from January 01, 2016.

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