Enhance responsibility of banks in e-tax collection

VCN - In addition to upgrading the system and enhancing business support, the information exchange of state budget collection via Customs e-payment gateway and e-tax payment 24/7 from the Customs system and banks has been focused by the General Department of Customs to better support businesses in e-tax payment and collection.
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The leader of General Department of Customs signed the coordination regulation on e-tax collection 24/7 with the leader of Vietinbank (January 23, 2017). Photo: T. Trang

Implement responsibility of tax guarantee

The General Department of Customs has coordinated with 39 commercial banks in state budget collection. Of which, 25 banks have implemented e-tax payment and customs clearance 24/7 with the import and export taxes reaching 92% of total Customs revenue.

The implementation process showed the support of these banks to the import and export of enterprises. Commercial banks have established support teams to assist taxpayers whose accounts are opened at localities. Most Customs Departments have organized training courses and guided the business community in their localities. This has met the requirements for handling problems faced by taxpayers.

Regarding the responsibility of the banks in the implementation of obligations on tax guarantees, the General Department of Customs said that according to Article 9 of Law on Import and Export Taxes No. 107/2016/QH13 dated April 6, 2016; Clause 7 of Article 10 of Circular No. 184/2015/TT-BTC dated November 17, 20415 between the General Department of Customs and commercial banks, if a commercial bank issues a tax guarantee letter to the Customs, it has to strictly take responsibility for the guaranteed tax amount. Until the deadline of tax payment but the taxpayer has not paid the tax, this commercial bank must take responsibility for paying the tax and late payment fines (if any) to the State budget.

For the problem that the commercial banks have successfully received the payment order from e-Customs payment gateway, but they do not have a response and their responses have errors, the General Department of Customs required these banks to introduce solutions for specific cases:

If the balance on the enterprise’s account is not sufficient or not eligible and the bank refused the payment, the bank has to report the enterprise on the detail reason for the refusal (under message 213).

If the bank makes a payment order in the wrong process, making the Customs system not update full information and refuse the transaction, the bank is requested to review and carry out steps in accordance with the process described at the process of payment information.

If there are too many orders, leading errors from banks or the information exchange service from banks to Customs has errors, leading to failure in information exchange, the banks have to handle this problem to ensure the regular and continuous operation of the system. If there is a disconnection with the Customs system, the banks must inform the General Department of Customs immediately for timely settlement.

Settling cases of deduction from accounts

Settling cases where the banks have deducted the enterprise’s accounts but have not transferred this payment to the e-Customs payment gateway for Customs clearance due to errors from the banks, the General Department of Customs requested commercial banks to strictly follow described processes.

The processes are stipulated in Article 24 of Circular 184/2015/TT-BTC dated November 17 2015, Article 4 of Agreement on coordination on state budget collection signed by commercial banks and General Department of Customs and regulations in General Department of Customs Dispatch No. 2674/TCHQ-TXNK dated May 16, 2018.

Accordingly, when the system has errors and has not transferred the payment information to the e-Customs payment gateway for customs clearance, the bank must scan the payment document and send it by email with a digital signature to the Customs unit where the debt is arisen for customs clearance in order to delay in customs clearance when the enterprise’s account has been deducted for any reason.

The General Department of Customs required the commercial banks to send information on digital signature to attach the email when the system has errors to the General Department of Customs before April 30, 2019. Over the deadline, if the commercial banks have not provided information on digital signature, the General Department shall announce a list of banks ineligible for information exchange on e-tax payment when the system has errors, affecting the Customs clearance, these banks shall stop the collection coordination and be treated according to regulations in Clause c, Point 6, Article 25 of Circular 184/2015/TT-BTC dated November 17 2015 of the Ministry of Finance.

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In cases where the banks transfer the payment late to the Customs account at the State Treasury due to wrong information, according to Article 25 of Circular 184/2015/TT-BTC date November 17, 2015 of the Ministry of Finance, Article 3, Article 4 of Agreement on coordination between the General Department of Customs with commercial banks, the General Department of Customs requested the commercial banks to comply with the regulations, if after the banks have transferred the payment information to the e-Customs payment gateway for customs clearance but there are errors in tax payment documents, the banks must review and check errors and are not allowed to repay the paid amount to the customer’s account. If the banks repay the money to the customer after the payment information has been transferred to the e-Customs payment gateway and the goods has been cleared, the banks must pay full taxes, late payment fine and fines (if any) of the cleared goods.

According to the General Department of Customs, inconsistent data on total amount, total tax, lack of information on the payment document between the collecting banks and authorized banks for collection is a reason for that e-Customs payment gateway did not control date and led to virtual paygate accounting on the customs data system.

The General Department of Customs requests authorized banks for collection to remain the status and structure of the remittance order message transferred by the collecting bank, not to separate or merge money remittance orders; keep the original numbers and signal of the original remittance vouchers when making accounting into the State Treasury's account.

By Thu Trang/ Huyen Trang

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