Guidelines on the Steps to Submit State Budget via Electronic Method

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Excel File of State Budget Revenue Declaration Form 2020

This Decree guides the procedures for electronic payment to the state budget as follows:

1. In case of payment to the state budget via the electronic portal of the tax authority:

Step 1: The taxpayer uses their electronic tax transaction account to log in to the electronic tax payment system on the electronic portal of the tax authority to:

- Create a state budget payment voucher;

- Confirm the acceptance of payment; and

- Send the state budget payment voucher to the tax authority via electronic means.

Step 2: The tax authority sends a notification confirming receipt of the state budget payment voucher or the reason for not accepting the state budget payment voucher.

In case the taxpayer uses value-added services for electronic transactions in tax payment (T-VAN), the tax authority's electronic portal sends a notification confirming the receipt of the state budget payment voucher to the taxpayer through the T-VAN service provider.

In case the state budget payment voucher is valid, the tax authority's electronic portal digitally signs the state budget payment voucher with the tax authority’s digital signature and sends it to the bank or intermediary payment service provider chosen by the taxpayer when creating the state budget payment voucher.

Step 3: The bank or intermediary payment service provider checks the condition of the taxpayer's account balance.

If the taxpayer's account balance is sufficient to make the state budget payment, the bank or intermediary payment service provider conducts the procedures to fully transfer the funds promptly into the account of the State Treasury as per the information on the state budget payment voucher (the transfer time frame is defined by the Law on Tax Administration); simultaneously, sends the state budget payment voucher with the digital signature of the bank or intermediary payment service provider to the taxpayer via the electronic portal of the tax authority to confirm the successful state budget payment.

If the taxpayer's account balance is insufficient to make the state budget payment, the bank or intermediary payment service provider sends a notification with a digital signature about the unsuccessful state budget payment to the taxpayer via the electronic portal of the tax authority so that the taxpayer can follow the steps outlined above again.

2. In case of payment to the state budget via the electronic payment service of the bank or intermediary payment service provider:

Step 1: The taxpayer uses the access account name and password provided by the bank or intermediary payment service provider to log in to the respective electronic payment system of the bank or intermediary payment service provider (such as ATM, Internet Banking, Mobile Banking, or other electronic payment methods); create a state budget payment voucher following the instructions on the electronic payment system of each bank or intermediary payment service provider’s system.

Step 2: The bank or intermediary payment service provider verifies the account information on the state budget payment voucher and the condition of the taxpayer's account balance.

If the verification is consistent, the bank or intermediary payment service provider completes the procedures to fully transfer the funds promptly into the account of the State Treasury as per the information on the state budget payment voucher (the transfer time frame as stipulated by the Law on Tax Administration); simultaneously, sends the state budget payment voucher with the digital signature of the bank or intermediary payment service provider to the taxpayer and sends the information of the successful state budget payment to the tax authority and relevant units (if any).

If the verification is inconsistent, the bank or intermediary payment service provider sends a feedback notification with a digital signature about the unsuccessful state budget payment to the taxpayer via the respective electronic payment system for the taxpayer to follow the steps outlined above again.

3. In case of payment to the state budget via the National Public Service Portal:

After successfully logging into the National Public Service Portal, the taxpayer follows the next steps similar to the case of payment to the state budget via the electronic portal of the tax authority.

Hai Thanh

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