Conditions for electronic tax payment

1. A bank may provide electronic tax payment services for taxpayer if all of the following conditions are satisfied:

a) The bank has established CoreBanking system.

b) The bank has a state budget collection system which can connect and exchange information with the web portal of General Department of Taxation.

c) The bank hank safety and security solution which can record and transmit information about tax payment of taxpayers as prescribed.

d) Conditions for electronic transactions are satisfied and electronic payment is supported as prescribed by the State bank.

2. Taxpayers paying tax electronically must be permitted by tax authorities and the bank to make e-transactions in taxation as prescribed in Article 15 or Article 32 of this Circular, unless the taxpayer pays tax electronically using other methods according to regulations of the bank.

Article 24. Methods of electronic tax payment

A taxpayer may pay tax electronically using one of the following methods:

1. Through the web portal of General Department of Taxation.

2. Through the bank where the taxpayer’s account is open using Internet, mobile, ATM, POS services, and other electronic payment services of the bank.

Article 25. Registration for electronic tax payment

1. Taxpayers that register for electronic tax payment on the web portal of General Department of Taxation, taxpayers that register for electronic tax payment, change of information, suspension of electronic tax payment shall comply with regulations in Article 15, Article 16, Article 17 or Article 32, Article 33, and Article 34 (in case of T-VAN services) of this Circular.

2. Taxpayers that register for electronic tax payment via bank services (Internet, mobile, ATM, POS services, and other electronic payment services) shall comply with regulations of the bank.

Article 26. Electronic tax payment

1. Making electronic tax payment documents

a) In case of tax payment through the web portal of General Department of Taxation

The taxpayer shall enter the web portal of General Department of Taxation or provider of T-VAN services, make electronic tax payment documents, append digital signatures, and send them to the web portal of General Department of Taxation.

If the taxpayer pays tax electronically via a provider of T-VAN services, the provider of T-VAN services must append the digital signature and send electronic documents to the web portal of General Department of Taxation right after the taxpayer appends the signature and send the electronic documents.

b) Taxpayers that pay tax electronically using bank services shall follow instructions of the banks where their accounts are opened.

2. Receiving and processing electronic tax payment documents

a) In case of tax payment through the web portal of General Department of Taxation

– On the web portal of General Department of Taxation:

The web portal of General Department of Taxation shall receive, check the documents, and send a confirmation of receipt of documents (form 01/TB-TDT enclosed herewith) or a notice of rejection to the taxpayer.

If the taxpayer uses T-VAN services, the web portal of General Department of Taxation send the confirmation of receipt of documents to the provider of T-VAN services.

If the electronic tax payment documents are satisfactory, the web portal of General Department of Taxation shall append the digital signature of General Department of Taxation on them and send them to the bank.

– At the bank where the taxpayer’s account is opened:

The bank shall check information on electronic tax payment documents and the taxpayer’s account balance:

+ If information on the documents are not satisfactory or satisfactory but the account is not sufficient, the bank shall send a notice of unsuccessful transaction (form 05/TB-TDT enclosed herewith) to the taxpayer via the web portal of General Department of Taxation.

+ If information on the documents are satisfactory and the account is sufficient, the bank shall draw on the taxpayer’s account according to information on the documents and send a notice of successful transaction (form 05/TB-TDT enclosed herewith) together with electronic tax payment documents (bearing the digital signature of the bank) to the taxpayer via the web portal of General Department of Taxation.

b) If the taxpayer pays tax electronically using bank services, the bank shall process electronic tax payment documents in accordance with the regulations of the bank where the taxpayer’s account is opened and send information about electronic tax payment documents to the tax authority via the web portal of General Department of Taxation.

3. The bank where the taxpayer’s account is opened and the bank where the State Treasury’s account is opened, State Treasury, and tax authority shall compare information and correct errors (if any) to ensure the interest of taxpayer during the process of electronic tax payment.