Circular 1483/TCT-KK about implementation of tax payment based on tax declaration's identification code.
On 24 April 2023, the General Department of Taxation issued Circular No. 1483/TCT-KK-2023 to provide guidance on the implementation of tax payment based on the tax declaration’s identification code (“ID”), and enhance transparency and efficiency in the tax management. This will improve the accuracy and synchronization in the tax data collection and processing.
The ID is determined based on personal information, organizations, or business transactions of taxpayers. The use of the identification code will help to authenticate tax information, minimize errors in data processing, and strengthen the ability to control and accurate taxes classification.
The circular also requires tax authorities to provide detailed guidance and support to ensure that taxpayers can comply with these regulations conveniently and accurately. Additionally, the circular announces the strengthening of measures to inspect, supervise, and strictly handle cases of tax violation.
I. New regulations
In order to implement the tax and other receivables collection in the state budget, managed by the tax authority according to the ID of tax payables, the tax authority needs to consider the following points:
In order to promptly provide ID for tax payables to taxpayers, tax authorities would issue payment notices, update documents and decision on tax processing to the tax system upon receipt of tax returns. This would ensure the compliance with the timeframes regulated in the Tax Management Law and the guiding documents as well as the regulations on responsibilities for data control and processing on the tax system, accompanying with Decision No. 2018/QD-TCT dated 12 December 2018 by the General Department of Taxation.
In case the payment receipt transferred by the State Treasury does not have payable ID (because when making the payment, tax payers cannot find the ID or the payable ID has not been issued,…), the system will classify these documents as verifying status. The tax authority contacts the taxpayer to verify the information. If the tax payable ID is accurately determined, the ID will be completed to offset tax obligation in the system in time.
Enhance review, reconcile, and update the tax obligation processing status of taxpayers according to the guidelines in the Tax Management, Tax Payment, and Tax Accounting Procedures issued together with Decision 879/QD-TCT dated 15 May 2015 by the General Department of Taxation. This is aimed at monitoring taxpayers' tax obligations in the main application systems accurately compared to the actual tax management. In case any discrepancies are found between the system's outstanding debts or overpaid tax and the actual tax payers’ obligations, the tax authority is responsible for promptly handling them according to the guidelines of the General Department of Taxation on marking debts overpaid payments to ensure that the information on tax obligation provided by taxpayers on the e-tax portal is accurate.
II. Detail guidlines
In this official letter, the General Department of Taxation (GDT) provides detail guidline on how to carry out the following tasks:
Checking the status of tax liability processing on the GDT's e-tax portal;
Creating payment documents for transferring funds to the state budget on the GDT's e-tax portal;
Reconciliation and adjustment of information based on the tax payable ID.
For each task mentioned above, the GDT mentions new implementation methods on e-tax portal and other relevant applications. Accordingly, the instructions also cover the specific procedures for enterprises and individuals on applications.
III. Other contents:
The official letter also provides a list of tax officers assisting in application of tax payable ID. The detail list is mentioned in Appendix 03 attached with the official letter No. 1483/TCT-KK dated 24 April 2023.
At the same time, if enterprises have difficulties in using applications to create payment order, reconcile and adjust information, and checking tax obligation, they can contact the assigned tax officers as follows:
No. | Via | Name - Workplace | Email/ Phone |
1 | Etax | Nguyen Huu Doan- Information Technology Department | nhdoan@gdt.gov.vn/6119
|
2 | Icanhan, Etax Mobile | Duong Thi Hoang Yen- Information Technology Department | dthyen02@gdt.gov.vn/6107 |
3 | TMS | Phan Thi Thanh Le- Information Technology Department | pttle@gdt.gov.vn/6116 |
The official letter 1483/TCK-KK-2023 emphasizes the importance in colleting tax via ID code, enhances tax effectiveness and builds a fair and transparent business environment. The new points in this letter provide guidance for organizations, businesses, and individuals to understand and correctly follow the tax payment process based on the ID code in order to achieve the highest compliance and efficiency.
Should you have any concerns during the process of implementing the regulations, please contact us.
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