To expand state budget payment methods to increase utilities in e-tax payment, the General Department of Customs has developed and collected comments on the draft Circular guiding electronic transactions in guaranty of revenue of tax, late payment interests, fine, fees, charges and other revenues for imports and exports, transited goods, vehicles on entry, exit and in transit.
Shortcomings
To facilitate businesses and taxpayers to fulfil their obligations to the State budget through intermediary payment service providers, in 2021, the Ministry of Finance issued Circular 19/2021/TT-BTC guiding e-transactions in the tax field. Accordingly, an information exchange portal is a system that connects and exchanges information and electronic data between banks or intermediary payment service providers and the General Department of Taxation.
However, Circular 184/2015/TT-BTC of the Ministry of Finance on procedures for declaration and guaranty of revenue of tax, late payment interests, fine, fees, charges and other revenues for imports and exports, transited goods, vehicles on entry, exit and in transit, only regulates on allowing credit institutions to coordinate with Customs in the collection but regulates on the scope and subjects participating in the exchange of e-payment information for import and export goods between the Customs and payment intermediary service providers.
In addition, Article 5 of Circular 06/2021/TT-BTC guiding Clause 8, Article 8 of the Law on Tax Administration regulating dossiers and procedures for electronic transactions in the field of tax also does not specify e-tax payment via payment intermediary service providers for import and export goods.
Therefore, to further support business, in 2023, the General Department of Customs launched the project of e-tax payment through payment intermediary service providers. When organizations and individuals make payments through an intermediary payment service provider, the payment information will be transferred to the customs electronic payment portal and customs clearance is made based on the information provided by the bank to the customs electronic payment portal. The pilot implementation of electronic tax payment through payment intermediary service providers has provided additional channels for state budget payment and taxpayers more choices to make payments, contributing to realizing the Prime Minsiter’s non-cash payment project.
Need to increase utilities
In the era of developing information technology and modern payment trends, expanding more options for taxpayers when making payments is essential, contributing to reducing customs clearance time and costs for businesses and people in import-export activities.
In addition, to continue to further expand the pilot project of e-tax payment through payment intermediary service providers, the Customs agency can use payment information provided by the payment intermediary service providers to the customs electronic payment portal to account for debt deduction and confirm the completion of tax obligations.
Therefore, the General Department of Customs believes that the issuance of a Circular guiding electronic transactions in guaranty of revenue of tax, late payment interests, fine, fees, charges and other revenues for imports and exports, transited goods, vehicles on entry, exit and in transit is necessary. In particular, the promulgation of this Circular also aims to modernizing customs management and facilitating businesses to payment intermediary service providers.
The General Department of Customs emphasized the benefits of expanding payment methods through intermediary payment service providers. Accordingly, for the Customs agency, increasing the utilities of e-tax payment for import and export goods, creating conditions for intermediary payment services providers to participate and electronic transactions of tax and other revenue payment for import and export goods are carried out via intermediary payment services providers.
For taxpayers and customs declarants, the General Department of Customs believes that expanding payment methods will create maximum convenience for taxpayers to pay taxes and fees anytime, anywhere, on any internet connected devices; help reduce customs clearance time and costs.
At the same time, taxpayers and customs declarants are ready to expand channels and forms of budget collection from individual import and export activities due to the rapidly growing trend of cross-border e-commerce. Taxpayers and customs declarants have many payment options suitable to their actual needs, enjoy convenience and have more experience of using the service to pay taxes and customs fees to the state budget; proactively manage money sources for state budget payments.
Statistics as of December 31, 2023, the Customs sector has deployed e-tax payment and customs clearance 24/7 with 43 banks; signed a cooperation agreement on budget collection with 47 banks. Thanks to actively implementing many solutions, in 2023, the Customs collected VND 369,093 billion.
Source: Customs News