New Information On The Use Of ID (Identification Code) For Tax Payment Implementation

The General Department of Taxation has issued official letter 1483/TCT-KK dated April 24, 2023, on the use of ID in the tax collection process. The payer can look up tax obligations, arrange the payment order according to the Law on Tax Administration, make the payment slip, and check and amend the payment records by ID code

The functions have been upgraded since May 10, 2023, according to the website of the General Department of Taxation, including the eTax electronic tax service and eTax Mobile.

According to Circular 19/2021/TT-BTC, the General Department of Taxation has guided the collection based on the ID code as follows:

• Deployment of the issuance and notification of the Payable ID code for taxpayers.
• Deployment of guidelines for the use of payable ID information

Accordingly, each user will have its own functions:

1/ The payer can look up tax obligations, arrange the Law on Tax Administration, make the payment slip, and check and amend the payment records at the GDT's e-commerce portal.

2/ State Treasuries, National Public Service Portal, and banks query Payables IDs at GDT's e-commerce portals; Use Payables IDs on payment notices provided by taxpayers; Use Payables IDs to declare on the payment statement or payment slip to support taxpayers in making payment vouchers directly at the State Treasury or bank.

3/ Tax authorities use the Payable ID codes to track and manage taxpayers' tax obligations with the following contents: receiving receipts of payment receipts with Payable IDs, netting the payable amount with the amount paid, treating the request for tracing and amending state budget collection and payment information.

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Viet Australia Auditing Company is an independent auditing organization licensed and established in 2007 in the Socialist Republic of Vietnam.