With the strong and advanced development of state technology, we have applied it to administrative activities. Through today’s article, Pham Consult will inform you about the new regulations according to Official Letter 1483/TCT-KK 2023 on paying tax according to the identification code issued by the General Department of Taxation.
Official Letter 1483/TCT-KK 2023 on tax collection and payment according to the payable identification code from May 10, 2023?
From April 24, 2023, Official Letter 1483/TCT-KK 2023 was issued by the General Department of Taxation on tax collection and payment according to the payable identifier (ID).
According to the official dispatch from May 10, 2023, it will conduct the provision of IDs for taxpayers, provide electronic tax payment services according to payable IDs at the GDT’s e-commerce portal, and upgrade the application system to meet the needs of taxpayers. manage taxpayers’ tax obligations by ID.
The payment to the state budget according to the payable ID through the State Treasury, the National Public Service Portal, the bank, the General Department of Taxation will continue to provide instructions for the units/organizations to cooperate in completing the collection. process, the application responds to submit by ID and notify the tax authority, the taxpayer is known and used.
New points to note in Official Letter 1483/TCT-KK 2023 on tax collection and payment according to the payable identifier from May 10, 2023?
According to the instructions in Official Letter 1483/TCT-KK, in the implementation of tax collection and payment, other state budget revenues managed and collected by tax authorities according to the payable ID, the tax authority should pay attention to a number of contents: after:
– In order to promptly provide payable ID information for taxpayers to make payment receipts into the state budget, tax authorities upon receiving taxpayers’ tax returns, issue notices of payment, update documents and decisions on tax handling into the tax management application system must ensure the time specified in the Law on Tax Administration and the guiding documents, specified in the Regulation on responsibility for tax control. processing data on the system of tax management applications issued together with Decision 2018/QD-TCT.
– In case the payment receipt to the state budget is transferred by the State Treasury without any information on the payable ID (because by the time the taxpayer prepares the payment receipt, the ID code cannot be found or the ID code has not been issued). ,…) then the system classifies the check status document. Tax authorities contact to check information with taxpayers, in case the correct ID of the payable is determined, complete the ID of the payable so that the system can process the tax clearing for the taxpayer in a timely manner.
– Strengthen the review, comparison and update of the settlement of taxpayers’ tax obligations according to the guidance in the Process of tax declaration, tax payment and tax accounting management issued together with Decision 879/QD-TCT in order to track taxpayers’ tax obligations at the correct application systems with the reality of taxpayers’ tax management. In case of detecting excess debts and debts on the system that are not consistent with the reality of taxpayers’ tax obligations, the tax authorities are responsible for timely handling according to the guidance of the General Department of Taxation on debt freezing and overpayment to ensure the Information on taxpayer’s tax liability handling situation provided on the Portal is accurate.
How is the principle of issuing ID payable at the application system?
Principles of issuing ID payables are guided in Official Dispatch 1483/TCT-KK as follows:
Accounts payable ID is generated at TMS, LPTB-ND application systems, ensuring the unique principle for each file or payable by taxpayers.
– Accounts payable ID shall be provided to taxpayers according to the instructions at Point 1b, Section I of this Official Letter so that taxpayers can pay money into the state budget; check and adjust information on state budget collection and payment according to the instructions in Appendix 02 of this official dispatch.
– The commercial bank, foreign bank branch where the taxpayer’s account is deducted to pay money to the state budget, the collecting bank, the state treasury shall use the payable ID in transmitting and receiving information and documents for payment to the state budget according to instructions. in Official Letter 1482/TCT-KK dated April 24, 2023 of the General Department of Taxation.
When taxpayers make a payment slip to the state budget at the GDT’s e-commerce portal, the GDT’s e-commerce portal generates a composite payable ID code (hereinafter abbreviated as “synthetic ID”):
(i) General condition: payable IDs are in consecutive payment order; at the same time have the same information that the State Treasury receives the revenue, the collection agency, the collection account, the budget list, the currency, and the nature of tax administration operations.
(ii) “Combined ID” is unique, representing a group of 02 or more payable ID codes collected when the taxpayer prepares the payment slip. The amount of the “Composite ID” is equal to the sum of the amount of the Accounts Payable IDs. When choosing to pay by code “Composite ID”, the amount will not be changed.
(iii) Using a composite ID code:
– TCT’s e-commerce portal allows taxpayers to choose to make a payment slip according to the “synthetic ID” which has been automatically collected from all eligible payable ID codes or;
– In case the GDT’s e-commerce portal has automatically accumulated eligible payables, but the taxpayer only wants to pay for one or a number of payables (due to ineligibility to debit the bank account for the amount of the payment). Synthetic ID is already collected) then the system allows taxpayers to:
+ Select a payable ID code to set up GNT.
+ Select from 02 or more payable account ID codes that are eligible for the system to generate a new “synthetic ID” code.
(iv) The code “General ID” (if any) is transmitted through the revenue collection information exchange connection system between the GDT’s e-commerce portal and the collecting bank, such as the payable ID.
Thus, through the article on Pham Consult, we have informed you useful information about activities related to tax procedures. Hope this information will be useful for your business. If you have any questions, please contact Pham Consult for detailed answers.