Administrative procedures for state budget payments via electronic means in Vietnam

Administrative procedures for state budget payments via electronic means in Vietnam​ (Image from the Internet)

Administrative procedures for state budget payments via electronic means in Vietnam

According to Clause 4, Article 4 of Decree 11/2020/ND-CP, the administrative procedures for state budget payments via electronic means in Vietnam are as follows:

- In the case of submitting funds to the state budget via the electronic portal of the tax administration agency in Vietnam:

The individual or entity submitting the state budget uses the electronic tax transaction account provided by the tax administration agency to log into the electronic tax payment system on the portal of the tax administration agency to create the state budget payment voucher, confirm the payment acceptance, and send the state budget payment voucher to the tax administration agency electronically.

The electronic portal of the tax administration agency sends a confirmation notice of receipt of the state budget payment voucher or a notice of reasons for not receiving the state budget payment voucher to the individual or entity submitting the state budget. If the submitter uses value-added services for electronic transactions in tax payment (T-VAN), the electronic portal of the tax administration agency sends the confirmation notice of receipt of the state budget payment voucher to the submitter via the T-VAN service provider.

If the state budget payment voucher is valid, the electronic portal of the tax administration agency digitally signs the payment voucher with the tax administration agency's digital signature and sends it to the bank or intermediary payment service provider chosen by the submitter at the time of creating the state budget payment voucher.

The bank or intermediary payment service provider checks the conditions for debiting the submitter's account. If the account balance is sufficient, the bank or intermediary payment service provider completes the procedure to transfer the funds fully and promptly to the State Treasury account as per the details on the state budget payment voucher (the fund transfer timeframe as stipulated in the Tax Administration Law 2019); simultaneously, it sends the state budget payment voucher with the bank's or intermediary payment service provider's digital signature to the submitter via the tax administration agency's portal to confirm the successful state budget payment.

If the account balance is insufficient, the bank or intermediary payment service provider sends a digitally signed notification of unsuccessful state budget payment to the submitter via the tax administration agency's portal, so the submitter can repeat the steps outlined above.

- In the case of submitting funds to the state budget via the electronic payment services of the bank or intermediary payment service provider:

The submitter uses the login credentials provided by the bank or intermediary payment service provider to access the respective electronic payment application (such as ATM, Internet Banking, Mobile Banking, or other electronic payment methods); creates the state budget payment voucher according to the guidelines on the electronic payment application of the respective bank or intermediary payment service provider.

The bank or intermediary payment service provider verifies the account information on the state budget payment voucher and the conditions for debiting the submitter's account.

If the verification is appropriate, the bank or intermediary payment service provider completes the procedure to transfer the funds fully and promptly to the State Treasury account as per the details on the state budget payment voucher (the fund transfer timeframe as stipulated in the Tax Administration Law 2019); simultaneously, it sends the state budget payment voucher with the bank's or intermediary payment service provider's digital signature to the submitter and sends the information of successful state budget payment to the tax administration agency and relevant units (if any).

If the verification is not appropriate, a digitally signed feedback notification of unsuccessful state budget payment is sent to the submitter via the respective electronic payment application, so the submitter can repeat the steps outlined above.

- In the case of submitting funds to the state budget via the National Public Service Portal: After logging in successfully to the National Public Service Portal, the submitter follows similar steps as mentioned for submitting funds via the electronic portal of the tax administration agency stipulated at point a, Clause 4, Article 4 of Decree 11/2020/ND-CP.

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