2023: Time for implementation of the Project on “pilot e-tax payment on exported goods and imported goods through intermediary payment service providers” in Vietnam

What is the time for implementation of the Project on “pilot e-tax payment on exported goods and imported goods through intermediary payment service providers” in Vietnam?

Pursuant to Subsection 1 Section IV of the Project on “pilot e-tax payment on exported goods and imported goods through intermediary payment service providers” issued together with the Decision 101/QĐ-TCHQ in 2023 stipulating as follows:

The time for implementation of the Project on “pilot e-tax payment on exported goods and imported goods through intermediary payment service providers” in Vietnam is from January 2023 to December 2023.

What are conditions and criteria of participating in pilot e-tax payment on exported goods and imported goods through intermediary payment service providers in 2023 in Vietnam?

Pursuant to Subsection 1 Section III of the Project on “pilot e-tax payment on exported goods and imported goods through intermediary payment service providers” issued together with the Decision 101/QĐ-TCHQ in 2023 stipulating conditions and criteria of participating in pilot as follows:

1. Conditions and criteria

- Being granted a license to provide intermediary payment services according to Articles 15 and 16 of the Government's Decree No. 101/2012/ND-CP dated November 22, 2012 on non-cash payments and be guaranteed by commercial banks coordinated with the General Department of Customs that the revenues remitted to the state budget through the intermediary PSPs transferred to the customs e-payment portal shall be remitted to the state budget according to the regulations of the law on taxes and other state budget revenues.

In order to ensure that the system can be connected to the customs e-payment gateway, the license granted by the State Bank to an intermediary PSP must have at least 2 services:

+ Electronic payment gateway service

+ Support service for authorized collection and payment

- Commercial banks that have coordinated with the General Department of Customs must provide a written guarantee that the revenues remitted to the state budget through the intermediary PSPs transferred to the customs e-payment portal shall be remitted to the state budget according to the regulations of the law on taxes and other state budget revenues.

- Have an information technology system that meets message standards to connect with the customs system and coordinating commercial banks.

2. Request to participate in pilot implementation

The intermediary PSP shall send a written request to the General Department of Customs to participate in the pilot and be guaranteed by commercial banks coordinated with the General Department of Customs that the revenues remitted to the state budget through the intermediary PSPs transferred to the customs e-payment portal shall be remitted to the state budget as prescribed.

What are regulations on the process of collecting taxes and other revenues from the state budget for goods imported and exported through an intermediary payment service provider in Vietnam?

In Appendix I issued together with Decision 101/QD-TCHQ in 2023, the process of collecting taxes and other state budget revenues for goods imported and exported through intermediary payment service providers are as follows:

Step 1: Make a receipt for payment to the state budget on the system or application of the intermediary payment service provider

Taxpayers log into the system or application of the intermediary payment service provider, update taxpayer information to query information about payable amounts (details by payer, customs code) , the code of the State Treasury where the customs office opens the account, the code of the bank for which the debt is deducted, the detailed amount according to each tax, the state budget index... and a number of other indicators related to the system) .

Taxpayers check the payable information: are allowed to choose the amount to be paid, the means of payment (card/account/QR/e-wallet...) on the system of the central service provider. payment period and continue to Step 2.

Step 2: The payment intermediary service provider sends and responds to information about state budget payment to the customs system.

The system of payment intermediary service providers sends a lookup message to the customs system

* In case the search information is valid

After the information system of the General Department of Customs gives feedback to the intermediary payment service provider, the information on debt owed to other items of the dossier, if appropriate, the intermediary payment service provider shall perform the following tasks: payment through payment means (card/account/QR/e-wallet...) at the request of the taxpayer or send a message to the bank where the taxpayer has a payment account to make payment. deduct money at the request of the taxpayer. After the payment intermediary service provider successfully deducts the taxpayer's money and transfers it to the guarantor bank - TGTT, then move to Step 3.

* In case of error, handle:

- Wrong amount, taxpayer's name, address: inform the taxpayer and request to amend and re-enter the declared taxpayer's information in accordance with the data of the customs e-payment portal.

- In case the taxpayer declares an amount lower or higher than the amount in the database of the customs e-payment portal, the taxpayer shall consider updating the payable amount.

Step 3: The intermediary payment service provider transfers payment information to the guarantor bank - TGTT.

- If the digital signature of the intermediary payment service provider is suitable and the bank guarantees - TGTT accepts the payment order to the state budget in accordance with the payment order the taxpayer has made the payment slip/the above list. system of the organization providing intermediary payment services, make a deduction for money transfer according to the payment order and proceed to Step 4.

- In case, the digital signature of the intermediary payment service provider is not suitable or cannot be performed due to the unsecured balance, or the guarantor bank - TGTT does not accept the payment order, the guarantee bank guarantee - TGTT has notified the intermediary payment service provider to inform the taxpayer and amend the appropriate information.

Step 4: The guarantee bank - TGTT feedback information to the customs electronic payment gateway, the State Treasury, the organization providing intermediary payment services.

- As soon as the bank guarantees - TGTT receives payment information transferred by the intermediary payment service provider with the digital signature of the intermediary payment service provider, immediately transfers the information to the Gateway. customs electronic payment (4a).

- In case the payment message is sent before the closing time (COT), the guarantee bank - TGTT will follow the payment information transferred by the intermediary payment service provider to the account of the Bank. The State Bank shall be located at the collecting bank or through the payment channel of the State Bank, and at the same time, respond to payment information to the intermediary payment service provider (4b).

- In case the payment message is sent at the time after the closing time (COT), the guarantor bank - TGTT will follow the payment information transferred by the intermediary payment service provider to the state budget on the first hour of the next working day (except the last working day of the year), and immediately transfer money and payment information to the collection account of the State Treasury. For the last working day of the year, it is required to coordinate with the collecting bank to account and transmit the documents within the last working day of the year (4b).

+ Bank guarantee - TGTT responds to information on actual transfer results to the account of the State Treasury to the intermediary payment service provider (4c).

The transmission of messages about documents related to state budget revenue is done online with the customs authority and must ensure the synchronization and integrity of accounting data at the parties related to the payment documents.

Step 5: Debt deduction, customs clearance/release of goods:

After receiving the message sent by the bank guarantee - TGTT to the e-customs payment gateway, the customs system automatically checks the information of the payment slip, the amount of tax paid by the bank guarantee - TGTT forwarded with a message sent by the intermediary payment service provider, if appropriate, the system will immediately process and deduct the debt and confirm the completion of the tax obligation.

Step 6: At the end of working hours or at the beginning of the morning of the next working day, the State Treasury shall send a list with digital signatures of the payment receipts into the state budget to the collection agency through the data center of the Ministry of Finance; The customs authority shall, based on the list, attach the updated digital signature to the centralized accounting system, and account the revenue with the budget.

Best regards!