From 1 April 2019: Do not use cash to pay taxes and fees to Customs authorities

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Customs operation at Cai Lan Seaport Customs Branch, Quang Ninh Customs Department. Photo: T.T

However, individual business households and individuals having import and export activities and having payable amounts to State budget shall not be subject to the adjustment in the Circular No.136/2018/TT-BTC dated 28 December 2018.Specifically, if economic units and organizations (as per Clause 16, Article 3 of the Law on Investment in 2014, the economic organization is established and operated in accordance with provisions of Vietnam Law, including enterprises, cooperatives, cooperative unions and other organizations engaged in business investment activities) have accounts at commercial banks and have import and export activities and have payable amounts to State budget, they have to pay these amounts to the State budget (including taxes, late payment amounts, fines, fees, charges and other revenues) in the form of non-cash payment (remittance) or remit cash at commercial banks to transfer to the accounts of Customs authorities at the State Treasury.

This instruction of the General Department of Vietnam Customs is to implement the non-cash payment policy of the Government, and to comply with Circular No.136/2018/TT-BTC dated 28 December 2018 of the Ministry of Finance amending and supplementing a number of articles of Circular No.13/2017/ TT-BTC dated 15 February, 2017 of the Ministry of Finance regulating the management of cash collection and payment via the State Treasury system.

Accordingly, not only the payment of import and export duties, but also the collection and payment of customs fees and charges (which have just been implemented by electronic method and direct payment method to the Customs authority) are also not allowed to pay in cash and must be implemented via credit institutions.

In order to guide this regulation, the General Department of Vietnam Customs requested the municipal and provincial Customs Departments to instruct Customs Branches to publicly list Circular 136/2018/ TT-BTC and this official letter at the Customs headquarters and customs checkpoints; widely announce to economic organizations implementing import and export procedures on the compulsory time of payment of taxes, late payment, fines, fees, charges and other payable amounts via bank transfer at the State Treasury or commercial bank.

At the same time, the provincial and municipal Customs Departments are requested to organize and coordinate with commercial bank branches and State treasuries in their areas to establish transaction points and collection points near the Customs checkpoints to support enterprises in implementing import and export procedures of goods.

Particularly for Customs fees and charges, the provincial and municipal Customs Departments, the Customs Branches shall instruct enterprises to pay monthly fees and charges. If the enterprise want to pay these fees and charges according to each customs declaration, it is requested to guide the payment of customs fees and charges and tax payment at the same time