Chương 3 Thông tư 180/2010/TT-BTC: Giao dịch điện tử trong thủ tục thu, nộp thuế

Chapter 3.

ELECTRONIC TRANSACTION IN PROCEDURES FOR TAX COLLECTION AND PAYMENT

Article 17. Conditions for performing tax collection and payment.

1. The commercial banks that meet the following conditions are entitled to collect tax by electronic mode:

a) Meeting the conditions as prescribed of the law on electronic transactions.

b) Having electronic banking service to ensure the recording and conveyance of complete information on the taxpayer’s tax payment.

2. The taxpayer must meet conditions as prescribed in Article 5 of this Circular and must use the tax code when performing electronic transaction in the procedure for tax payment.

Article 18. Form of electronic tax payment

The taxpayer can choose the following forms to perform the electronic tax payment:

1. Making direct transaction with the bank where the taxpayer opens his/her/its account via channels of electronic transaction (Internet, Mobile, ATM) of the bank in order to perform the procedure for tax payment.

2. Through the web portal of the tax agency

Article 19. Date of electronic tax payment

Date of tax payment is defined as the day the bank accepts the payment and certifies on the documents of electronic tax payment of the taxpayer.

Article 20. Documents of electronic tax payment

Documents of electronic tax payment consist of the following kinds:

1. Money Remittance to state budget in the electronic form under the form stipulated by the Ministry of Finance.

2. List of tax payment document in the electronic form made by the Commercial banks and the State Treasuries.

3. Receipt of payment to the State budget printed from ATM with the following information:

a) The general information on commercial bank that performs the service of the state budget revenue collection via ATM cards: name of commercial bank, name of branch, counter Number.

b) The information on the tax payer: tax code, name of taxpayer, card No., account No., card account No., balance, contents of state budget.

c) The information relating to tax payment transaction: the transaction time (hour, day, month, year) the total amount of money remitted to the state budget; detail of the amount remitted to the state budget for each subsection.

Article 21. Procedures for electronic tax payment.

The General Department of Taxation presides over and coordinates with the State Budget and concerned units to make guidance of order and procedures for electronic tax payment as prescribed in this Circular.