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.

Section 5. Electronic tax refund

Article 27. Making and sending electronic claim for tax refund

1. The taxpayer must obtain a permission for e-transactions in taxation prescribed in Article 15 or Article 32 of this Circular in order to claim tax refund tax electronically.

2. The taxpayer shall make and send the claim documents using one of the following methods:

a) If the tax declaration already includes the claim for tax refund: claim documents shall be made and send together with the electronic tax declaration.

b) If claim documents consist of the claim for refund and enclosed documents:

– If claim documents are submitted on the web portal of General Department of Taxation: the taxpayer shall enter the web portal of General Department of Taxation, make claim documents, append digital signatures, and send the documents to the web portal of General Department of Taxation.

– If claim documents are submitted via a provider of T-VAN services: After receiving claim documents from the taxpayer, the provider of T-VAN services must immediately send them to the web portal of General Department of Taxation.

3. The web portal of General Department of Taxation or provider of T-VAN services shall receive the claim documents and send a confirmation of receipt of documents (form 01/TB-TDT enclosed herewith) or a notice of rejection to the taxpayer via the web portal of General Department of Taxation.

If the taxpayer send claim documents via a provider of 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.