Deploy tax collection and payment according to the payable identifier ID
On April 24, 2023, the General Department of Taxation issued Official Letter 1483/TCT-KK implementing tax collection and payment according to the payable identifier (ID).
Deploy tax collection and payment according to the payable identifier ID
Accordingly, from May 10, 2023, the electronic portal of the General Department of Taxation includes eTax electronic tax service; eTax Mobile upgraded functionality to allow taxpayers to:
– Look up tax obligations;
– Support to arrange the payment order according to the provisions of the Law on Tax Administration ;
– Make a note of payment to the State Budget according to the ID code, check and adjust the information of state budget collection and payment according to the ID code.
In order to implement the provisions of Circular 19/2021/TT-BTC , the General Department of Taxation guides the collection and payment of taxes and other state budget revenues collected by tax authorities by ID code as follows:
– First, issue and notify the payable ID code to the taxpayer.
– Second, deploying the provision of payable ID information to the collection coordination organization.
– Third, implement instructions for using payable ID.
Use Accounts Payable ID
(1) Taxpayers use the payable ID code to do:
– Look up the taxpayer’s tax liability handling situation;
– Deposit money into the state budget;
– Check and adjust information on state budget collection and payment at the e-commerce portal of GDT.
(2) State Treasury, National Public Service Portal, banks:
– Query the payable account ID at the e-commerce portal of the GDT;
– Use Accounts Payable ID in payment notices provided by taxpayers;
– Use Accounts Payable ID to declare on the Payment Statement, Payment slip to assist taxpayers in making payment vouchers directly at the State Treasury/bank;
– Use account payable ID electronically through services provided by the State Treasury/National Public Service Portal/bank.
(3) Tax authorities use the payable ID number to:
– Use Accounts Payable ID to track and manage taxpayers’ tax obligations with the following contents:
+ Receive payment receipts into the state budget with ID payable, handle clearing with payable amount according to ID.
+ Processing dossiers of request for tracing and adjustment of state budget collection and payment information according to ID.
See details in Official Letter 1483/TCT-KK dated 24/4/2023.
