According to the Official Dispatch, starting from May 10, 2023, the web portal of the General Department of Taxation of Vietnam, including eTax service and eTax Mobile, will be upgraded to allow taxpayers to:
- Track their tax obligations;
- Arrange the payment order according to the Law on Tax Administration;
- Prepare state budget payment records by payable ID numbers and trace and adjust information on state budget payments by payable ID numbers.
To implement Circular No. 19/2021/TT-BTC, the General Department of Taxation of Vietnam guides the tax collection and other state budget revenues by payable ID numbers collected by tax authorities as follows:
- Firstly, provide payable ID numbers for taxpayers and notify them of such numbers.
- Secondly, provide information on payable ID numbers for organizations cooperating in the collection.
- Thirdly, provide instructions on how to use payable ID numbers.
How to use payable ID numbers
(1) Taxpayers can use payable ID numbers to:
- Track their tax payment progress;
- Pay tax;
- Trace and adjust information on state budget payments on the web portal of the General Department of Taxation of Vietnam.
(2) The State Treasury, National Public Service Portal, and banks can:
- Look up payable ID numbers on the web portal of the General Department of Taxation of Vietnam
- Use payable ID numbers provided by taxpayers in payments orders;
- Use payable ID numbers declared by taxpayers in their payment records to assist them in preparing documentation for direct payments at the State Treasury/banks;
- Use payable ID numbers of electronic payments via services provided by the State Treasury/National Public Service Portal/banks.
(3) Tax authorities can use payable ID numbers to monitor and manage taxpayers’ payment for the following processes:
+ Receipt of state budget payment records with payable ID numbers and process of offsetting amounts payable with paid amounts by payable ID numbers.
+ Processing of requests for trace and adjustments to information on state budget collection by payable ID numbers.
See more details in Official Dispatch No. 1483/TCT-KK of the General Department of Taxation of Vietnam, effective as of April 24, 2023.
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