Instructions for e-tax payment through e-transaction channels of banks or IPSPs in Vietnam

Instructions for e-tax payment through e-transaction channels of banks or IPSPs in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Instructions for e-tax payment through e-transaction channels of banks or IPSPs in Vietnam

Electronic tax payment through electronic transaction channels of banks or payment intermediary service providers according to Article 21 of Circular 19/2021/TT-BTC is as follows:

- The taxpayer shall enter the information exchange portal of the bank or IPSP; or the GDT’s web portal; or web portal of the competent authority to choose to pay tax through the e-transaction channel of the bank or IPSP and create the state budget payment document using the form given by the bank or IPSP where the taxpayer makes payment to the state budget. Such document must contain all information on the Payment to National Budget (Form No. C1-02/NS enclosed with the Decree No. 11/2020/ND-CP).

If the bank or IPSP provides an e-tax payment service using another e-payment method under regulations of the State Bank of Vietnam and regulations on cooperation in collection of state budget revenues with the tax authority, the bank or IPSP shall create the state budget payment document on behalf of the taxpayer on the basis of the information provided by the tax authority as prescribed in Article 38 hereof.

- The receipt and processing of the state budget payment document of the bank or IPSP shall comply with regulations of that bank or IPSP and the regulations below:

+ For the bank's or IPSP’s e-transaction channel already connected to the GDT’s web portal.

For the state budget payment document that satisfies the conditions for debiting the account as requested by the taxpayer, the bank’s or IPSP’s application system shall automatically generate a “reference code” for the state budget payment document as prescribed in Point a Clause 3 Article 20 of Circular 19/2021/TT-BTC and shall:

++ Transfer money and transmit information on the state budget payment document (including debit account; amounts payable to the state budget; the beneficiary; reference code; date of debiting money from account of the taxpayer or the tax payment substitute) to the bank where the State Treasury opens its account with a view to implementation of regulations on cooperation in collection of state budget revenues.

++Transmit sufficient information on the state budget payment document created by the taxpayer to the GDT’s web portal.

+ For the bank's or IPSP’s e-transaction channel that is yet to be connected to the GDT’s web portal.

For the state budget payment document that satisfies the conditions for debiting the account as requested by the taxpayer, the bank’s or IPSP’s application system shall automatically generate a “reference code” for the state budget payment document in the format prescribed in Point a Clause 3 Article 20 of Circular 19/2021/TT-BTC and perform the following tasks:

++ Transfer money, reference code and sufficient information on the state budget payment document to the bank where the State Treasury opens its account.

++ The bank where the State Treasury opens its account shall transmit sufficient information on the state budget payment document to the GDT’s web portal.

2. Regulations on e-transactions in taxation in Vietnam

Regulations on e-transactions in taxation in Vietnam according to Article 8 of the Law on Tax Administration 2019 are as follows:

- Taxpayers, tax authorities, state management agencies, organizations, individuals meeting requirements on e-transactions in taxation must carry out e-transactions with tax authorities as prescribed by this Law and provisions on e-transactions.

- Taxpayers who have carried out e-transactions in taxation shall not have to use another transaction method.

- When receiving, announcing results of settlement of tax administrative procedures to taxpayers who make e-transactions, tax authorities must confirm the completion of e-transactions to taxpayers, ensuring the rights of taxpayers as prescribed in Article 16 of this Law.

- Taxpayers must comply with requirements from tax authorities announced via electronic notifications, decisions and documents in the same way as via physical notifications, decisions and documents.

- Electronic records used in e-transactions must have electronic signatures in accordance with provisions on e-transactions.

- Agencies and organizations whose electronic information is shared with tax authorities must use electronic records during transactions with tax authorities; use electronic records issued by tax authorities to settle administrative procedures for taxpayers and shall not request physical records from taxpayers.

- Tax authorities organizing electronic information systems shall have the responsibility to:

+ Provide guidelines, assist taxpayers, providers of e-transaction services in taxation, banks and relevant organizations in carrying out e-transactions in taxation;

+ Develop, manage, operate the electronic tax information receipt and processing system, ensuring security, safety, confidentiality and continuation;

+ Develop information sharing systems, provide information on amount of tax paid to the state budget, on electronic tax payments by taxpayers to relevant agencies, organizations, individuals so as to process administrative procedures for taxpayers as prescribed by law;

+ Update, manage, provide information on registration of electronic tax transactions of taxpayers; verify e-transactions between taxpayers collecting organizations so as to implement administration of tax and of revenues of the state budget;

+ Process administrative tax procedures electronically;

+ In case electronic records of taxpayers are already available in databases of tax authorities, tax authorities and tax officials shall use such data and must not request taxpayers to submit physical tax dossiers or tax payment records.

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