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.