Seeking comments on Draft Circular on tax and fee collection for import and export goods

The Ministry of Finance is seeking comments on the draft Circular amending and supplementing Circular No. 184/2015/TT-BTC regulating procedures for tax declaration, guarantee, tax collection, late payment, fines, fees, charges and other revenues for exported, imported and transit goods and means of exit, entry and transit.

Import and export of goods (illustrative photo)

According to the Draft Amended Circular, Clause 2, Article 2 is amended and supplemented as follows: The Customs electronic payment gateway is a system that connects, exchanges, compares and provides electronic information to serve the collection and payment of taxes, fees, charges, and electronic tax guarantees between customs authorities, the State Treasury, banks, payment intermediary service providers, organizations related to the implementation of electronic transactions in the tax sector and management agencies connecting through the national single window.

The draft adds Article 13a, the responsibilities of the organization providing intermediary payment services as follows. The organization providing intermediary services is responsible for providing services of collecting and paying taxes, late payment fees, fines, fees, charges, and other revenues for taxpayers to make transactions to pay the state budget electronically.

Instruct taxpayers to declare and pay money to the state budget according to the provisions of Clause 4, Article 4 of Decree 11/2020/ND-CP dated January 20, 2020 of the Government. In case taxpayers pay fees and charges for many declarations, the payment intermediary service provider shall instruct taxpayers to make a list of declarations for payment of customs fees and charges attached to the tax declaration or payment slip to the state budget.

The intermediary service provider is responsible for keeping taxpayer information confidential when it has been accessed from the Customs Electronic Payment Portal in accordance with the provisions of law on information security and the cooperation agreement signed between the parties.

In addition, transmit information on payment slips to the state budget, tax guarantee letter information or payment slips to the fee collection account, in case of fee collection and payment, to management agencies via the Customs Electronic Payment Gateway as prescribed in Articles 17, 22 and 23 of this Circular.

Transfer payment and account for state budget revenues fully, accurately and promptly into the State Treasury account opened at the authorized collection bank in accordance with regulations...

The draft supplements the provisions on "Collecting and paying the state budget through payment intermediary service providers" (Article 17a) as follows: In case the taxpayer uses the state budget tax collection and payment program of the payment intermediary service provider or the Customs Electronic Payment Gateway to pay money or request to transfer tax payment money: In case the tax must be paid into different collection accounts, a separate tax payment list must be prepared for each collection account.

The system of the payment intermediary service provider checks the information declared by the taxpayer, compares it with the query information on the Customs Electronic Payment Portal and performs the following processing:

In case the information matches the query information on the Customs Electronic Payment Portal: deduct the taxpayer's money to transfer to the state budget according to regulations.

In case the information is inconsistent or not available on the Customs Electronic Payment Portal: the relevant information is inconsistent (except for information on the amount), the taxpayer is notified to re-check the information on the tax declaration and respond to process the transfer to the state budget according to regulations.

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