WHAT IS THE IDENTIFY-CODE WHEN MAKING AN ELECTRONIC TAX PAYMENT?

From May 10, the tax sector will implement tax collection and payment according to the payable identifier (ID) and upgrade some functions of electronic tax payment applications on the website of the General Department of Taxation.

Specifically, the website of the General Department of Taxation, including the eTax service of businesses and individuals; electronic tax service on mobile devices eTax Mobile has upgraded its function to allow taxpayers (NNT) to look up tax obligations, make a payment receipt into the state budget according to the payable identifier; check and adjust information on state budget collection and payment according to payable ID.

Payable Identifier (ID) is a sequence of characters generated on the tax management application system of the tax branch, which is unique for each tax file or tax payable by the taxpayer.

Taxpayers (NNT) who already have an electronic tax transaction account can access the web portal of the General Department of Taxation to look up the status of handling tax obligations. The web portal of the General Department of Taxation will suggest handling each tax (payment, investigation, refund, clearing). Based on the information recorded by the tax authority on the application, and based on the taxpayer’s specific records, the tax authority shall settle the taxpayer’s request in accordance with the law.

In the case of paying tax on the web portal of the General Department of Taxation, taxpayers pay taxes according to the arranged payment order and by ID code.

The General Department of Taxation also stipulates the rules for using ID codes for taxes and other state budget revenues as follows:

– For payables related to financial obligations on land: is the notice number on the Notice of payment issued by the tax agency.

– For the payment related to the vehicle registration fee: is the application code on the Notice of payment issued by the tax agency.

– For the remaining payable: is a sequence of numbers generated by the tax management application system, unique for each payable amount of the taxpayer.

All payables of taxpayers that have been recorded in the tax administration’s tax management applications system before and after the implementation time are issued with ID codes.

Taxpayers can obtain ID codes in the following ways:

– For payables related to financial obligations on land and vehicle registration fees, it is the notice number on the Notice of payment or taxpayers can query information about tax obligations on the web portal of the General Department of Taxation.

– For the remaining payable, if incurred before the implementation time, taxpayers query information about tax obligations on the web portal of the General Department of Taxation; for payables arising after the time of implementation: taxpayers are provided with an ID code by the tax authority on the Notice of Acceptance of Electronic Tax Return.

When paying tax by ID code, the system automatically fills in the information on the payment slip. In addition, the web portal of the General Department of Taxation supports the creation of records for the collection of IDs with the same principles. In case of paying tax through the channels of the Bank, the State Treasury, the taxpayer must fill in the full ID code in the payment receipt to the state budget. In case taxpayers pay temporary tax or pay for amounts without an ID code, they must fully declare all information on the payment slip.

The payment into the state budget according to the payable ID through the services provided by the State Treasury, the National Public Service Portal, the bank; use the “reference number” to transmit and receive state budget payment documents between systems, the General Department of Taxation will continue to provide instructions for units/organizations to coordinate in completing the process and application to meet tax payment requirements.

With the implementation of tax collection and payment by ID, there will be many practical benefits for both tax authorities as well as taxpayers.

Accordingly, the tax authority will receive the receipt of payment into the state budget with the payable ID, and handle the clearing of the payable amount with the amount already paid according to the ID. Simultaneously, processing dossiers of request for tracing and adjustment of state budget collection and payment information according to ID.

In case the record does not have the payable ID, the tax authority has checked or provided information through the web portal of the General Department of Taxation for taxpayers to check, but by the date of the monthly tax obligation clearing of the system, there is still no information on the payable ID, the system will process the clearing according to the current rules to meet the regulations on the order of payment of taxes, late payment interest and fines in the Law on Tax Administration.

In addition, in case of filing on the web portal of the General Department of Taxation, taxpayers only need to select the payable ID, the system automatically supports filling in relevant information on the payment slip, saving time, costs and limiting errors. Payable ID that is selected for payment and meets the regulations on the payment order shall be debited by name according to the amount the taxpayer chooses to pay.

Along with that, when paying tax according to the payable ID, the paid tax amount will be offset by name on the day the tax authority receives the record with the correct ID. When taxpayers pay taxes to the state budget according to the order of payment specified in the Law on Tax Administration, the payment in order is to ensure maximum benefits for taxpayers and timely remove barriers in operations caused by tax debt enforcement measures…

For payables related to financial obligations on land, vehicle registration fees and other state budget revenues collected by tax authorities that are not within the scope of Article 57 of the Law on Tax Administration, payments are not required in order.

For taxpayers who already have an electronic tax transaction account, access the web portal of the General Department of Taxation to query the payable amount that has been arranged with the payment order.

In case of paying tax on the web portal of the General Department of Taxation, taxpayers are required to pay tax according to the arranged payment order. In the case of payment at the bank, the State Treasury, or the National Public Service Portal, taxpayers will determine the order of payment of payable amounts to make a payment slip into the state budget.

In case the taxpayer fails to pay in the correct order of payment, the tax authority upon receipt of the voucher will not deduct the debt according to the payable amount selected by the taxpayer, but automatically deduct the debt in the order of payment specified in the Law on Tax Administration.