Quyết định 101/QĐ-TCHQ năm 2023 phê duyệt đề án "Thí điểm nộp thuế điện tử đối với hàng hóa xuất khẩu, nhập khẩu qua tổ chức cung ứng dịch vụ trung gian thanh toán" do Tổng cục trưởng Tổng cục Hải quan ban hành

DECISION

ON APPROVAL FOR THE PROJECT ON “PILOT E-TAX PAYMENT ON EXPORTED GOODS AND IMPORTED GOODS THROUGH INTERMEDIARY PAYMENT SERVICE PROVIDERS”

THE DIRECTOR OF THE GENERAL DEPARTMENT OF CUSTOMS

Pursuant to the Law on Tax Administration dated June 13, 2019;

Pursuant to the Government's Decree No. 101/2012/ND-CP dated November 22, 2012 on non-cash payments;

Pursuant to Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of the Law on Tax Administration;

Pursuant to the Government's Decree No. 11/2020/ND-CP dated January 20, 2020 on administrative procedures in the field of State Treasury;

Pursuant to the Prime Minister's Decision No. 1813/QD-TTg dated October 28, 2021 on the approval of the Project on development of non-cash payment in Vietnam for the period of 2021 - 2025;

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Pursuant to Circular No. 184/2015/TT-BTC dated November 17, 2015 of the Minister of Finance stipulating procedures for tax declaration, customs guarantee, collection and payment of taxes and late payment interests, fines and money fees, charges and other revenues, for exported, imported, transited goods and means of exit, entry and transit;

Pursuant to Circular No. 72/2021/TT-BTC dated August 17, 2021 of the Minister of Finance on amendments to Circular No. 328/2016/TT-BTC dated December 26, 2016 of the Ministry of Finance on guidelines for the collection and return of state budget revenues through the State Treasury;

At the request of the Director of the Customs Duty Department, the Director of the Customs Statistics and Information Technology Department,

HEREBY DECIDES

Article 1. Approve the Project on “pilot e-tax payment on exported goods and imported goods through intermediary payment service providers” (hereinafter referred to as intermediary PSPs).

Article 2. Assign the Customs Duty Department and the Customs Statistics and Information Technology Department to assume the prime responsibility for implementing the Project. The implementation of the Project must ensure efficiency, obligations and interests of the parties involved in the process of state budget collection and payment.

Article 3. This Decision shall enter into force upon signing. The Chief of the Office of the General Department, the Director of the Customs Duty Department, the Director of the Customs Statistics and Information Technology Department, the heads of the units affiliated to the General Department of Customs shall implement this Decision./.

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PROJECT

PILOT E-TAX PAYMENT ON EXPORTED GOODS AND IMPORTED GOODS THROUGH INTERMEDIARY PAYMENT SERVICE PROVIDERS”
(Issued together with Decision No. 101/QD-TCHQ dated January 18, 2023 of the General Director of Customs)

I. Necessity and basis for development of the Project

1. Necessity

The implementation of Decision No. 2545/QD-TTg dated December 30, 2016 of the Prime Minister on approval for the Project to develop non-cash payment in Vietnam for the period 2016 - 2020 has improved access to the banking services in the economy, contributing to the implementation of the national financial inclusion strategy; enhance the transparency of the economy, expand the accessibility and use of banking and financial services to all people. Thus, it can be seen that promoting electronic payments towards a cashless society is an inevitable development trend in the context of the industrial revolution 4.0, creating a dual impact of both promoting economic growth and supporting the implementation of a financial inclusion strategy through universalization of banking and financial services.

In recent years, the application of information technology plays an important role in electronic tax collection and payment and reforming administrative procedures on tax collection and payment. The Customs sector has coordinated with commercial banks to implement the Project of e-Tax payment and customs clearance 24/7, and transfer it to enterprises that ask the Customs sector to collect taxes. Allow taxpayers to make tax payment statements and payment slips on the electronic system anytime, anywhere, and any means connected to the internet. The electronic data processing system helps custom authorities reduce the number of paper documents, reduce the time to carry out procedures and facilitate businesses in the process of carrying out customs procedures. Up to now, the rate of import-export enterprises paying tax electronically through banks has reached 99% with the total revenue collected through the customs e-payment gateway.

However, there is still a small amount of taxes on income from individuals and households, when participating in export and import activities, which is paid in cash or some entities pay taxes in cash at banks that have not yet used modern payment means.

Develop and improve convenience for taxpayers, bring people and businesses a lot of experiences when using accounts opened at banks and intermediary PSPs to pay taxes, fees and charges online on imported and exported goods; and also increase the habit of non-cash payment and electronic payment;

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Payment through intermediary PSPs is a trend in the payment market. The diversification of methods of payment of taxes and other amounts payable on exported and imported goods contributes to reduce time and costs for enterprises, economic organizations, household businesses and individual businesses and increase customer satisfaction, increase national competitiveness.

Therefore, the development of the Project on “pilot e-tax payment on exported goods and imported goods through intermediary payment service providers” is necessary.

2. Legal foundation for project implementation

- The Law on Tax Administration dated June 13, 2019.

- The Government's Decree No. 101/2012/ND-CP dated November 22, 2012 on non-cash payments.

- The Decree No. 126/2020/ND-CP dated October 19, 2020 of the Government on elaboration of the Law on Tax Administration.

- The Government's Decree No. 11/2020/ND-CP dated January 20, 2020 on administrative procedures in the field of State Treasury.

- The Prime Minister's Decision No. 1813/QD-TTg dated October 28, 2021 on the approval of the Project on development of non-cash payment in Vietnam for the period of 2021 - 2025.

- The Circular No. 39/2014/TT-NHNN dated December 11, 2014 of the Governor of the State Bank of Vietnam on guidelines for payment intermediary services; Circular No. 30/2016/TT-NHNN dated October 14, 2016 on amendments to Circular No. 39/2014/TT-NHNN; Circular No. 23/2019/TT-NHNN dated November 22, 2019 on amendments to Circular No. 39/2014/TT-NHNN.

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- The Circular No. 72/2021/TT-BTC dated August 17, 2021 of the Minister of Finance on amendments to Circular No. 328/2016/TT-BTC dated December 26, 2016 of the Ministry of Finance on guidelines for the collection and return of state budget revenues through the State Treasury.

II. Objectives, scope, participants

1. Objectives

1.1. General objectives

- Pilot e-Tax payment for exported and imported goods through intermediary PSPs to develop and improve convenience for taxpayers, the people and businesses when making payments to the state budget.

- Strengthen the connection between the customs e-payment gateway and intermediary PSPs.

- Diversify e-Tax payment methods to meet the requirements of the Project on development of non-cash payments in Vietnam in the period of 2021 - 2025, reducing tax payment time, contributing to shorten the time to complete customs procedures for imported and exported goods.

1.2. Specific objectives

1.2.1. As for taxpayers

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- Taxpayers actively make payments at any place with internet, anytime, anywhere, any means.

- Make payments into the state budget regardless of time and location such as the State Treasury, credit institutions.

- Avoid making erroneous entries when preparing payment slips into the state budget, create data in consistence with the original customs data, ensure accurate debt deduction, and ensure customs clearance of goods as soon as possible after tax payment.

1.2.2. As for regulatory bodies

- Save human resources, ensure safety in management, simplify the tax collection and payment process.

- Ensure accurate deduction of tax debts in a timely manner as soon as taxpayers (including organizations and individuals involved in export and import) pay taxes, fees, charges; do customs clearance/release of goods, support individuals on exit and entry with arising payables to make payments quickly and accurately without having to have an account at a coordinating bank.

- Minimize circumstances that require adjustments of payment documents with incorrect information

- Increase the level of satisfaction of the business community, international investors and individuals when exiting and entering Vietnam.

1.2.3. As for the intermediary PSP

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- Attract more potential customers.

- Increase the connection of intermediary PSPs with relevant agencies and units in order to simplify procedures and facilitate electronic payments.

1.2.4. As for commercial banks

- Develop and improve the quality of payment services for customers.

- Accelerate the implementation of the State Bank's non-cash scheme on strengthening connections with intermediary PSPs.

- Provide new payment channels to support taxpayers, commercial banks and intermediary PSPs in providing services to taxpayers.

2. Scope and regulated entities

2.1. Scope

Taxes and non-state budget revenues shall be managed by the customs authorities.

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- Intermediary PSPs participating in the pilot

- Commercial banks that have coordinated in collection with the General Department of Customs

- Taxpayers who make payment to the state budget through an intermediary PSP

- Customs authorities that have state budget revenues paid through intermediary PSPs

III. Conditions and criteria for participating in the pilot

1. Conditions and criteria

1.1. Intermediary PSPs participating in the pilot

- Being granted a license to provide intermediary payment services according to Articles 15 and 16 of the Government's Decree No. 101/2012/ND-CP dated November 22, 2012 on non-cash payments and be guaranteed by commercial banks coordinated with the General Department of Customs that the revenues remitted to the state budget through the intermediary PSPs transferred to the customs e-payment portal shall be remitted to the state budget according to the regulations of the law on taxes and other state budget revenues.

In order to ensure that the system can be connected to the customs e-payment gateway, the license granted by the State Bank to an intermediary PSP must have at least 2 services:

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+ Support service for authorized collection and payment

- Commercial banks that have coordinated with the General Department of Customs must provide a written guarantee that the revenues remitted to the state budget through the intermediary PSPs transferred to the customs e-payment portal shall be remitted to the state budget according to the regulations of the law on taxes and other state budget revenues.

- Have an information technology system that meets message standards to connect with the customs system and coordinating commercial banks.

1.2. Commercial banks

Commercial banks that have coordinated collection with the General Department of Customs, have implemented e-Tax payment and customs clearance 24/7 shall sent written guarantee to the General Department of Customs and intermediary PSPs that revenues remitted to the state budget by taxpayers through the intermediary PSPs transferred to the customs e-payment portal shall be remitted to the state budget according to the regulations of the law on taxes.

2. Request to participate in pilot implementation

The intermediary PSP shall send a written request to the General Department of Customs to participate in the pilot and be guaranteed by commercial banks coordinated with the General Department of Customs that the revenues remitted to the state budget through the intermediary PSPs transferred to the customs e-payment portal shall be remitted to the state budget as prescribed.

IV. Collection of state budget revenues through intermediary PSPs

1. Process of collection and remittance through intermediary PSPs

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2. Standardization of information exchange messages through intermediary PSPs

Appendix II is attached

3. The parties to collection and remittance of state budget revenues through intermediary PSPs

3.1. Customs authorities

- Coordinate with intermediary PSPs to collect and remit the state budget revenues in accordance with law.

- Build an information technology system to ensure information exchange messages with parties involved in state budget collection and remittance through intermediary PSPs.

3.2. Intermediary PSPs

- Prepare an information technology system or application to connect with the customs system according to the message standard.

- Support taxpayers in the process of paying the state budget revenues managed by customs authorities.

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3.3. Coordinating commercial banks

- Build an information technology system according to the message standards set by the customs authority and connected with the customs electronic payment gateway, intermediary PSPs.

- Support taxpayers to make payment to the state budget through intermediary PSPs.

- Coordinate with intermediary PSPs in comparing and tracing payments made through intermediary PSPs to the customs e-payment gateway.

3.4. Taxpayers

Taxpayers shall remit to the state budget the payables managed by the customs authority through the applications provided by the intermediary PSPs to make payment to the state budget according to regulations.

3.5. State Treasury

- Promptly transfer the list of payment slips to the customs authorities.

- Closely coordinate with customs authorities and banks to check information on state budget payments.

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1. Project implementation time:

From January 2023 to December 2023.

2. Project implementation activities

2.1. Preparation phase

- Output 1: The Project on piloting e-Tax payment for exported and imported goods through intermediary PSPs has been approved.

Implementation time: January 2023

- Activities:

+ Send documents and hold meetings with intermediary PSPs and banks that have written guarantees of revenues paid through intermediary PSPs on the process of collection and remittance to the state budget, standards for information exchange messages between the parties.

+ Receive and make explanation for the opinions of participants and complete the Project and submit it to the General Department for promulgation.

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2.2. Related entities prepare the Project implementation system

2.2.1. Intermediary PSPs

In order to pilot state budget collection and remittance, intermediary PSPs shall perform a number of tasks:

- Acquire understanding of technology, professional process of customs and standard exchange messages, collection and remittance procedures issued with this Project.

- Initiate network connections, install servers.

- Test the connection between the customs e-payment gateway and intermediary PSPs.

- Coordinate with commercial banks to guarantee amounts receivable to immediately transfer information on state budget revenues to the customs e-payment gateway during the pilot implementation as prescribed.

2.2.2. Commercial banks

The commercial bank sends a written guarantee to the General Department of Customs that information about state budget collection and remittance transferred by the intermediary PSPs to the customs e-payment gateway (hereinafter referred to as guarantor bank).

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- Coordinate with intermediary PSPs to immediately transfer information about state budget revenue to the customs e-payment gateway when receiving information from the intermediary PSPs and ensure that the collected revenues are transferred and remitted to the revenue collecting account of the State Treasury opened at the collecting bank in accordance with regulations.

2.2.3. The General Department of Customs upgrades the customs e-payment gateway

- Provide following additional functions on the customs e-payment gateway: look up the status of paid documents, look up notices, respond to taxpayers through an intermediary PSP.

- Verify documents sent by the intermediary PSP and sent by the bank to the customs e-payment gateway to promptly process information during the pilot implementation.

- Coordinate with relevant units to connect the system, promptly deal with problems during the pilot implementation to ensure the interests of taxpayers according to regulations.

2.3. Pilot implementation of state budget collection and remittance

- The intermediary PSP connects to the system of customs e-payment gateway.

- Implement on the test environment of the system of pilot participants.

- Pilot state budget collection and remittance for imported and exported goods through intermediary PSPs.

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3. Funding

Funding for implementation shall comply with current regulations of the relevant entities.