General Department of Taxation of Vietnam’s guideline on how to use payable ID numbers to pay tax

General Department of Taxation of Vietnam’s guideline on how to use payable ID numbers to pay tax
Trần Thanh Rin

This is a content of Official Dispatch No. 1483/TCT-KK dated April 24, 2023 of the General Department of Taxation of Vietnam on the tax collection by payable ID numbers.

General Department of Taxation of Vietnam’s guideline on how to use payable ID numbers to pay tax

According to the Official Dispatch:

- Taxpayers can use payable ID numbers to track their tax payment progress; pay tax; review and adjust information on state budget collection on the web portal of the General Department of Taxation of Vietnam following the guidelines prescribed in Appendix 02 of Official Dispatch No. 1483/TCT-KK.

- The State Treasury, National Public Service Portal, and banks can look up payable ID numbers on the web portal of the General Department of Taxation of Vietnam following Point 2 of Official Dispatch No. 1483/TCT-KK or use the payable ID numbers provided and declared by taxpayers in their payment orders or records to assist them in preparing documentation for direct payments at the State Treasury/banks or electronic payments via services provided by the State Treasury/National Public Service Portal/banks according to Point a Clause 5 and Clause 7 Article 1 of Circular No. 72/2021/TT-BTC.


- Tax authorities shall apply the guidelines prescribed in Section II of Appendix 01 of Official Dispatch No. 1483/TCT-KK to:

+ Receive state budget payment records with payable ID numbers and the process of offsetting amounts payable with paid amounts by payable ID numbers.

+ Process requests for review and adjustments to information on state budget collection by payable ID numbers.

Starting from May 10, 2023, the provision of payable ID numbers for taxpayers, provision of services of electronic tax payment by payable ID numbers on the web portal of the General Department of Taxation of Vietnam, and update of the application system to serve management of taxpayers' payments by payable ID numbers according to Section I of Official Dispatch No. 1483/TCT-KK shall be implemented.

Regarding state budget payments by payable ID numbers via the State Treasury, National Public Service Portal, or banks, the General Department of Taxation of Vietnam will continue to instruct units or organizations cooperating in the collection to complete the procedures and applications for payments by payable ID numbers and provide notifications for tax authorities and taxpayers.

See more details in Official Dispatch No. 1483/TCT-KK of the General Department of Taxation of Vietnam, effective as of April 24, 2023.

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