E-tax payment 24/7: deploying the pre-authorised tax payment programme
VCN – The General Department of Customs has issued decision 1737 / QD-TCHQ to amend procedures and standards of e-tax payment messages. Accordingly, from September 15, 2019, the e-tax payment programme will be implemented for enterprises that authorise customs authorities to debit their accounts to pay taxes.
To create favourable conditions for enterprises which regularly carry out import and export procedures with a large number of taxable declarations and sufficient financial capacity, the General Department of Customs has upgraded and expanded e-tax payment 24/7, and deployed the pre-authorised tax payment programme. Accordinglywhen taxable declarations are registered, the tax payable information will be sent to authorised banks by enterprises to debit their accounts to pay tax.
With the deployment of this programme, enterprises can use direct payments at the bank or 24/7 e- tax payment programme and pre-authorised tax payment programme at the same time.
According to the representative of Import and Export Tax Department, in addition to the advantages of e-tax payment, the upgrading of the e-payment portal to serve enterprises, who are in need of asking Customs to immediately send the information of the tax payable of each declaration to the bank that enterprises have authorised to debit their accounts to pay taxes, has the following advantages: enterprises do not make procedures to place payment order on the Customs portal or at the bank. This limits all risks of exchanging information to place payment orders between the customs/bank and the placers.
Enterprises do not have to pay in advance right after the declaration, so they have time to mobilise their capital and the bank only debits their account after enterprises have completed customs procedures and identified tax payable, the declaration will automatically cleargoods.
Enterprises are supported to carry out import and export procedures at sub-border gates, trails and openings without collecting points of banks/treasuries, without internet network to implement e-tax payment.
Accordingly, for banks to participate in this programme, they have implemented the e-tax payment programme 24/7. Therefore, the General Department of Customs has sent a letter requesting these banks to study the procedures, the time to upgrade the system to meet the pre-authorise tax payment program and register to participate in this programme.
If a bank has registered to participate in this programme, it has to notify the expected time to develop the system and the expected time of connection with the customs system.
At the same time, this bank must notify the banking system and disseminate to enterprises that have opened accounts at the bank for the pre-authorised tax payment programme and other payments for imported and exported goods. Enterprises are guided to register the authorisation of account debit at the Customs or commercial banks.