Procedures for state budget payments in Vietnam

Procedures for state budget payments in Vietnam (Internet image)

Regarding this issue, LawNet would like to answer as follows:

1. Application for state budget payments in Vietnam

Composition and number of sets of documents:

- Composition of sets of documents: State budget payment receipts or documents of competent state agencies requesting state budget payers to pay money into the state budget.

- Number of submitted sets of documents:

In case of direct payment to the state budget, 01 original of voucher of payment to the state budget. Particularly for state budget payers at banks who have not yet participated in the coordination of state budget collection with agencies in the financial industry, it is necessary to make 2 original documents of payment to the state budget or one original or one copy. Take a copy of a competent state agency's document requesting the state budget payer to pay money into the state budget.

In case of electronic payment to the state budget, 01 voucher of payment to the state budget shall be made on the application program at the web portal of tax administration agency or National Public Service Portal or the electronic payment application system of a bank or intermediary payment service provider.

(Clause 5, Article 4 of Decree 11/2020/ND-CP)

2. Procedures for state budget payments in Vietnam

2.1. Processes for direct state budget payment in Vietnam

- State budget payer prepares evidence of state budget payment, or directly sends written requests of competent regulatory authorities for remittance of the state budget revenue to the State Treasury or banks or collecting units, for completion of required administrative procedures for state budget payment.

- The State Treasury or the collecting unit where the state budget payer carries out administrative procedures for state budget payment checks the legality and validity of the state budget payment evidence or written requests from competent regulatory authorities for payment to the state budget or the state budget payer’s account balance (if any).

Then, completing required administrative procedures to collect cash from the payer or collect money through the non-cash payment method used by the payer to pay into the state budget; at the same time, issuing the payment receipts to the payer.

Bank where the payer carries out the procedures for the state budget payment shall check information about the payer’s account balance (in case of taking away money from the payer’s account).

Then, completing required administrative procedures to collect cash from the payer or collect money through the non-cash payment method used by the payer to pay into the state budget; at the same time, issuing the payment receipt to the payer.

- If the payer’s account balance is not sufficient to pay to the state budget, the State Treasury or the bank or collecting unit (where the sender carries out the procedures for payment to the state budget), notify the payer of the request for resubmitting their records or documents to complete administrative procedures for state budget statement according to the aforesaid processes.

(Clause 3, Article 4 of Decree 11/2020/ND-CP)

2.2. Processes for electronic state budget payment in Vietnam

- In case of state budget payment made through tax authority’s websites:

State budget payers use electronic tax transaction accounts granted by tax authorities to log into the electronic tax payment system on the web portal of tax authorities to make tax payment documents and attest acceptance of payment and send these documents submitted to the state budget to the tax authorities in an electronic manner.

Web portals of tax authorities send notices of receipt of state budget payment documents or explain reasons for not receiving these documents to state budget payers.

In case state budget payers use value-added services on electronic transactions in tax payment (T-VAN), the web portals of tax authorities shall send notices confirming receipt of documents to the state budget payers through T-VAN service providers.

As for valid state budget payment documents, the web portals of tax authorities shall authenticate them with digital signatures of tax authorities on state budget payment documents and send them to banks or intermediary payment service providers selected by the state budget payers when preparing state budget payment documents.

Banks or intermediary payment service providers shall examine conditions for debiting accounts of state budget payers.

If the payer’s account balance is not sufficient to pay to the state budget, banks or intermediary payment service providers shall carry out procedures to fully and promptly transfer money into the account of the State Treasury according to the information recorded on the State budget remittance voucher (the time limit for money transfer is prescribed in the Law on Tax Administration);

At the same time, send vouchers of payment to the state budget with digital signatures of the banks or intermediary payment service providers to the state budget payers via the web portal of tax authorities to verify receive successful state budget remittance.

If the account balance of the payer is not sufficient to deduct into the state budget, the bank or payment intermediary service provider sends a digital signature notice of the failed budget payment to the payer via the web portal of tax authorities for state budget payers to repeat the steps in the above order.

Provision of intermediary payment services:

State budget payers use accounts with access names and passwords provided by banks or intermediary payment service providers to log in to the bank's corresponding electronic payment application system. or providing intermediary payment services (such as ATM, Internet Banking, Mobile Banking or other electronic payment forms);

Prepare vouchers of payment to the State budget according to the instructions on the electronic payment application system of each banking system or intermediary payment service supplier.

Banks or intermediary payment service providers shall verify information about accounts specified in state budget remittance documents and conditions for debiting accounts of state budget payers.

In case of appropriate inspection, to carry out the procedures for full and timely transfer of money to the account of the State Treasury according to the information recorded on the voucher of remittance to the State budget (the time limit for money transfer is prescribed in the Law on Tax Administration);

At the same time, send vouchers of payment to the state budget with digital signatures of the banks or intermediary payment service providers to the state budget payers and send the extracted information into the state budget successfully to tax administration agencies and related units (if any).

If the examination proves that such information is not relevant, the banks or payment intermediary service providers will send a digital signature notice of the failed budget payment to the payer via the web portal of tax authorities for state budget payers via respective electronic payment systems to repeat the steps in the above order.

- In case of payment of state budget via the National Public Service Portal, after successful logging into the National Public Service Portal, the state budget payer shall follow the same steps as the case of payment of state budget through websites of tax administration agencies specified at Point a, Clause 4 of Article 4 of Decree 11/2020/ND-CP.

(Clause 4, Article 4 of Decree 11/2020/ND-CP)

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