Công văn 2426/TCT-KK

To: Departments of Taxation of central-affiliated cities and provinces (hereinafter referred to as Departments of Taxation)

Pursuant to directives of the Prime Minister in resolution No. 19/NQ-CP dated March 12, 2015 on primary objectives and solutions for improving business environment and national competitiveness in 2015 and 2016, General Department of Taxation promulgated Dispatch No. 964/TCT-CNTT dated March 20, 2015 on extension of electronic tax payment services and Decision No. 723/QĐ-TCT dated April 15, 2015 of the Director of the General Department of Taxation on targets of electronic tax payment services in 2015.

In consideration of feedbacks from Departments of Taxation and taxpayers in the process of electronic tax payment, General Department of Taxation hereby provides the following instructions:

1. With regard to taxpayers’ paying tax electronically without using the web portal of General Department of Taxation.

Some taxpayers have paid tax using Internet banking and mobile banking services of banks which have not cooperate with General Department of Taxation in provision of electronic tax payment services, including foreign banks.

According to Article 18 of Circular No. 180/2010/TT-BTC dated November 10, 2010 of the Ministry of Finance on electronic tax transactions, these methods are also considered electronic tax payment. Departments of Taxation must not request taxpayers who have paid tax using bank services to switch over to opening accounts at the banks that have been cooperating with General Department of Taxation in electronic tax payment to register electronic tax payment services via the web portal of General Department of Taxation.

After concluding agreements on collection of state budget revenues and electronic tax payment with domestic commercial banks, General Department of Taxation is planning cooperation with foreign banks (including wholly foreign banks, branches of foreign banks in Vietnam, and joint venture banks).

2. With regard to local State Treasuries’ rejection of payment of amounts beyond the delegated responsibility of banks through the web portal of General Department of Taxation

Agreements on collection of state budget revenues between State Treasuries, General Department of Taxation, and commercial banks cover every tax, fee, charge, and other state budget revenues.

Therefore, Departments of Taxation must review the cases in which State Treasuries of provinces, Departments of Taxation, and commercial banks limit the state budget revenues in order to make adjustments to the scope of cooperation to facilitate electronic tax payment.

3. With regard to administrative units’ failure to pay tax electronically because they only have accounts at State Treasuries.

According to Clause 1 Article 16 of the Government's Decree No. 16/2015/NĐ-CP dated February 14, 2015 on autonomy of public service agencies, they may open deposit accounts at commercial banks or State Treasuries to record their revenues and expenditures serving provision of public services not funded by state budget.

Departments of Taxation must instruct administrative units who have revenues and expenditures related to provision of public services to open accounts at commercial banks to cooperate with tax authorities in electronic tax payment. Departments of Taxation shall compile a list of administrative units that only have accounts at State Treasuries and cannot open accounts at commercial bank and send it to General Department of Taxation by June 26, 2015 together with a file to [email protected]

Departments of Taxation are requested to keep encouraging taxpayers to register and pay tax electronically using appropriate methods; provide instructions for and assist taxpayers in electronic tax payment.

Departments of Taxation and taxpayers are recommended to report difficulties that arise in the process to General Department of Taxation for prompt guidance./.