Vietnam: Guidelines for processing collection and payment information at tax authorities

11:27, 06/08/2016

This content is specified in Circular No. 84/2016/TT-BTC issued on June 17, 2016 by the Ministry of Finance of Vietnam.

According to Circular No. 84/2016/TT-BTC of the Ministry of Finance of Vietnam, the processing of collection and payment information at tax authorities is guided as follows:

- The tax authority shall receive collection and payment information from the State Treasury agency, inspect the digital signature and details in the list of deposit slips, and insert them to the tax management system for keeping records of revenues and payments of taxpayers.

- The tax authority shall trace and deal with differences and amend information about revenues with the State Treasury agency and taxpayers as prescribed.

- Every 15th or on the consecutive working day of the 15th (if it is a day off prescribed in the law on labor), the tax authority shall notify payments in the preceding month recorded in the tax management system to the taxpayer via the e-Tax account issued by the General Department of Taxation.

More details can be found in Circular No. 84/2016/TT-BTC of the Ministry of Finance of Vietnam, which takes effect from August 01, 2016.

-Thao Uyen-

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