Recently, the General Department of Taxation issued Official Letter 1483/TCT-KK in 2023, implementing tax collection and payment according to the payable identification code. Through today’s article, Pham Consult will inform you more specifically about the use of ID codes and tax payment according to this picture.
Accordingly, from May 10, 2023, the electronic portal of the General Department of Taxation includes eTax electronic tax service; eTax Mobile upgraded the function to allow taxpayers to look up tax obligations, assist in arranging the payment order according to the provisions of the Law on Tax Administration, making a receipt for payment to the State Budget (State Budget) by ID code, check and adjust information on state budget collection and payment according to ID code.
In order to implement the provisions of Circular 19/2021/TT-BTC, the General Department of Taxation guides the collection and payment of taxes and other state budget revenues collected by tax authorities according to the payable identifiers. (ID) as follows:
First, issue and notify the payable ID code to taxpayers.
Second, implement the provision of payable ID information to the tax coordination organization
Third, implement the account payable ID manual.
How to use Accounts Payable ID?
Pursuant to Section 3 of Official Dispatch 1483/TCT-KK of 2023 guiding as follows:
- Use Accounts Payable ID
- a) The taxpayer uses the payable ID code to look up the taxpayer’s tax liability handling situation; pay money into the state budget; check and adjust information on state budget collection and payment at the GDT’s e-commerce portal according to the instructions in Appendix 02 of this official dispatch.
- b) The State Treasury, the National Public Service Portal, the bank query the payable ID at the GDT’s e-commerce portal according to point 2 of this dispatch or use the payable ID at the payment notices provided by the taxpayer. or declare on the payment statement, payment slip to support taxpayers to make payment documents directly at the State Treasury/bank or electronically through the services provided by the State Treasury/National Public Service Portal Providers/banks as prescribed at Point a, Clause 5 and Clause 7, Article 1 of Circular No. 72/2021/TT-BTC dated August 17, 2021 of the Ministry of Finance amending and supplementing a number of articles of Circular No. No. 328/2016/TT-BTC dated December 26, 2016 of the Ministry of Finance guiding the collection and management of state budget revenues through the State Treasury.
- c) Tax authorities use payable ID to monitor and manage taxpayers’ tax obligations under the guidance in Section II, Appendix 01 of this official dispatch with the following contents:
– Receive receipts of payment into the state budget with ID of payables, clearing the payables with the amounts already paid according to the IDs.
– Processing dossiers of request for tracing and adjustment of state budget collection and payment information according to ID.
Thus, according to the instructions in Official Letter 1483/TCT-KK in 2023, implementing tax collection and payment according to the payable identification code, there will be 2 ways to use the payment ID code.
The first is to use the ID code in paying taxes.
Second, use the ID code to check and adjust the state budget collection and payment information at the e-commerce portal of the General Department of Taxation.
What are some new points when using ID codes in tax collection and payment that taxpayers need to pay attention to?
Section 4 of Official Letter 1483/TCT-KK of 2023 notes a number of new points to note when using payable identifiers as follows:
Deploying 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 the following contents:
– 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 dated December 12, 2018 of the General Department of Taxation.
– 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 2015 by the General Department of Taxation 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.
Thus, through the article on Pham Consult, it is clear about the new regulations of the General Department of Taxation on the implementation of tax collection and payment according to the payable identifier from May 10, 2023. Hope this information will be useful to readers.