Non-cash payment of taxes and Customs fees is to prevent negative acts

VCN- Talking to the Customs Newspaper’s reporter, Mr.Nguyen Manh Hung-Deputy Director of Import-Export Duty Department (under the General Department of Vietnam Customs) said that the reason for non-cash payment of taxes, fees and charges from 1 April 2019, is to implement the Government’s policy, make Customs operations transparent, and prevent negative acts by Customs officers in their  performance of professional duties.
non cash payment of taxes and customs fees is to prevent negative acts From 1 April 2019: Do not use cash to pay taxes and fees to Customs authorities
non cash payment of taxes and customs fees is to prevent negative acts Government intensifies support for non-cash payment methods
non cash payment of taxes and customs fees is to prevent negative acts Non-cash payment: many obstacles
non cash payment of taxes and customs fees is to prevent negative acts
Mr.Nguyen Manh Hung- Deputy Director of Import-Export Duty Department

Could you please tell me about how the Customs sector has deployed the Government's policy on non-cash payment?

From early on, the Customs sector has implemented the non-cash payment policy. Since 2010, the General Department of Vietnam Customs (GDVC) has cooperated with banks to collect taxes and other revenues by electronic method. Recently, with the policy of shortening customs clearance times, and reducing the tax payment time for enterprises, the Customs sector has built an e-payment portal to support enterprises for paying taxes by e-method, thereby, increasing the Customs’ import/export revenue collected by e-method to 92% of the total revenue.

The goal of continuing the expansion of non-cash payment and creating maximum convenience for taxpayers, is to actively implement tax payment anywhere and at any time. In this regard, the Customs sector has deployed the e-payments and Customs clearance 24/7 system via coordinating with banks, which has reduced payment times and complies with the Government’s policy on non-cash payment.

Besides import/export collections, Customs authorities also collect a number of other revenues, such as Customs fees. Because the fee amount is very small, only VND 20,000/Customs declaration, so a number of enterprises regularly pay these fees in cash to the Customs authority.

However, implementing the Government's policy on non-cash payment, specifically for the provisions stated in Circular No.136/2018/TT-BTC, amending and supplementing a number of articles in Circular No.13/2017/TT-BTC dated 15 February 2017 of the Ministry of Finance, regulating cash collection management and payments via the State Treasury system, the GDVC issued an official letter requesting that from 1 April 2019, economic units and organizations with accounts at commercial banks that have import and export activities, have to pay taxes, late payment amounts, fines, fees, charges and other revenues to the State budget at the State Treasury in the form of non-cash payment.

How does the GDVC instruct local customs authorities and enterprises to implement this policy, Sir?

After the Ministry of Finance issued Circular No. 136/2018/ TT-BTC, the GDVC studied and worked with the competent authorities, and issued a notification that from 1 April 2019, the Customs authority will not collect cash when enterprises are paying taxes and Customs fees. This notification is not a dramatic change, but it will have a significant impact on enterprises’ import and export activities.

Accordingly, not only import/export tax payments, but also the collection and payment of Customs fees and charges must be implemented via credit institutions and the State Treasury. In order to guide this regulation and ensure the compliance with provisions, the Customs authority has actively instructed local customs units, enterprises and banks to implement the provisions mentioned in the notification above.

Specifically, the GDVC has requested provincial and municipal Customs Departments and Customs Branches to widely publicize Circular 136/2018/TT-BTC and these regulations to the business community.

In addition, requesting provincial and municipal Customs Departments to organize and coordinate with branches of commercial banks and the State Treasury in their areas, to establish transaction and collection points near the Customs checkpoints to support enterprises in carrying out Customs procedures. Installing machines, equipment, working place arrangement for banks or treasuries to directly collect revenue at the border gates and customs branches so as to not impose excessive traveling times for enterprise when they are making payments.

Currently, the GDVC has also discussed with banks and Treasuries on the plan for installing a number of points of sale (POS) information at Customs checkpoints for facilitating the paying of taxes and Customs fees.

The GDVC has also asked municipal and provincial Customs departments and Customs Branches to instruct enterprises to pay fees and taxes on a monthly basis. If an enterprise requests paying for each declaration, it is instructed to pay Customs fees and charges at the same period of that tax payment. The GDVC has also actively coordinated with banks to their review facilities and the provisions of law to instruct enterprises in payments according to regulations.

The non-cash payment of taxes, fees and charges is to implement the Government’s policy, for making Customs operation transparent, and for preventing negative acts by Customs officers engaging in performance of their duties.

In order to control this implementation, currently, in what way does the GDVC publish inspection forms, Sir?

Currently, the payment of taxes, customs fees and charges via the e-system is shown on e-transaction documents on the centralized accounting system. With this method, the GDVC can control the payment of taxes and fees for enterprises. Therefore, if an enterprise or customs branch pays and receives cash, it will be shown on the system, and the GDVC will monitor this payment and collection. Accordingly, if any customs unit collects cash, the GDVC will promptly remind them of their dutiful obligations and handle such derelictions of duty in conformity with standard disciplinary procedures.

Thank you, Sir!

Currently, the General Department of Vietnam Customs has coordinated with 39 commercial banks in revenue collection, of which 25 banks have deployed e-tax payment and Customs clearance 24/7 system. In the coming time, General Department of Vietnam Customs will continue to sign agreements on coordination in revenue collection with commercial banks to expand support channels for enterprises in paying import/export tax and customs fees.
By Thu Trang/Ngoc Loan

Related News

6 outstanding events of Vietnam Customs in 2024

6 outstanding events of Vietnam Customs in 2024

VCN - The General Department of Customs has just announced outstanding events in 2024, such as: successfully organizing the 33rd Meeting of the ASEAN Customs Directors-General; successfully completing the budget collection task; trade facilitation with a record trade turnover of over US$786 billion.
Da Nang Customs Department supports enterprises in developing Customs-Business partnership

Da Nang Customs Department supports enterprises in developing Customs-Business partnership

VCN – At the Conference on developing Customs-Business Partnership 2024 held by Da Nang Customs Department, Permanent Vice Chairman of the Da Nang People's Committee Ho Ky Minh highly appreciated the development of Customs-Business Partnership over the past time, bringing many practical benefits not only to businesses but also creating favorable conditions for Da Nang's goods to quickly access the international market, promoting the city's economic development.
Lang Son Customs finds it difficult to collect and handle tax arrears

Lang Son Customs finds it difficult to collect and handle tax arrears

VCN - As of December 16, 2024, the total overdue debt for processed customs declarations at Lang Son Customs Department was more than VND180.7 billion, of which the unit conducted a charge-off debt of VND 93.9 billion. Although Lang Son Customs Department applied many measures, collection and handling of tax arrears is still a problem.
Ho Chi Minh City Customs: Exceeded the state budget revenue target by nearly 100 billion VND

Ho Chi Minh City Customs: Exceeded the state budget revenue target by nearly 100 billion VND

VCN - Carrying out the task of collecting the state budget in a very difficult context, but with the outstanding efforts of the leadership and civil servants of Ho Chi Minh City Customs Department, the unit has exceeded the state budget collection target by the end of the year.

Latest News

GDVC answers questions for VBF enterprises

GDVC answers questions for VBF enterprises

VCN - The General Department of Vietnam Customs (GDVC) and the Vietnam Business Forum (VBF) jointly held a regular meeting to answer questions about customs procedures, tax policies, etc. for VBF member enterprises on January 10, 2025.
Customs reduces VAT under Resolution No. 174/2024/QH15

Customs reduces VAT under Resolution No. 174/2024/QH15

VCN- The General Department of Vietnam Customs (GDVC) has sent an urgent dispatch to provincial and municipal customs departments to implement VAT reduction under Resolution No. 174/2024/QH15.
HCMC Customs: Outstanding performance across all operations

HCMC Customs: Outstanding performance across all operations

VCN - On January 2, 2025, the Ho Chi Minh City (HCMC) Customs Department held its annual review conference to assess 2024 achievements and outline tasks for 2025. The event was attended by Vice Chairman of HCMC People's Committee Nguyen Van Dung and Deputy Director General of Vietnam Customs Dinh Ngoc Thang, who delivered keynote speeches.
Tackling revenue challenges: Dong Nai Customs Department’s strategic plan for 2025

Tackling revenue challenges: Dong Nai Customs Department’s strategic plan for 2025

VCN - Facing mounting challenges in revenue collection, the Dong Nai Customs Department is stepping up efforts to secure its 2025 state budget targets through proactive measures and digital transformation.

More News

Director General Nguyen Van Tho: streamlining apparatus to meet the requirements of customs modernization

Director General Nguyen Van Tho: streamlining apparatus to meet the requirements of customs modernization

VCN - Director General of the General Department of Customs Nguyen Van Tho said that the customs sector will focus on arranging and streamlining the apparatus, ensuring that the new apparatus can be put into operation immediately, without interruptions.
Cao Bang Customs Department collects over VND 940 Billion, achieving a 22% increase

Cao Bang Customs Department collects over VND 940 Billion, achieving a 22% increase

VCN - In 2024, the Cao Bang Customs Department achieved remarkable budget revenue growth, significantly surpassing its targets.
Ba Ria - Vung Tau Customs: A strategic partner in business success

Ba Ria - Vung Tau Customs: A strategic partner in business success

VCN - Businesses have highly appreciated the administrative reforms and support provided by the Ba Ria - Vung Tau (BR-VT) Customs Department, recognizing these efforts as a critical factor in fostering growth amid ongoing challenges.
Challenges facing customs revenue collection in 2025

Challenges facing customs revenue collection in 2025

VCN - Revenue from import-export activities is expected to face significant challenges in 2025, necessitating coordinated and decisive measures to ensure accurate and sufficient tax collection, preventing revenue losses, and achieving assigned targets.
Quang Ninh Customs: making efforts to help businesses improve compliance

Quang Ninh Customs: making efforts to help businesses improve compliance

VCN - Quang Ninh Customs Department has synchronously deploys support activities, guidance, answers questions, provided information, and warned of risks to help businesses proactively prevent and avoid violations, and voluntarily improve their compliance with customs laws.
Customs modernization: From VNACCS to Digital Customs: Part 3: Part 3: Comprehensive digital transformation in customs field

Customs modernization: From VNACCS to Digital Customs: Part 3: Part 3: Comprehensive digital transformation in customs field

VCN - The shortcomings and inadequacies related to the VNACCS/VCIS and satellite information technology (IT) systems have been identified early by the General Department of Customs. Therefore, on the one hand, the Customs sector has been actively seeking solutions to solve them, on the other hand, it has focused resources to carry out comprehensive digital transformation in the customs sector in response to the Government's policy.
Modernizing Customs: From VNACCS to Digital Customs Part 2: The urgent need for a new IT system

Modernizing Customs: From VNACCS to Digital Customs Part 2: The urgent need for a new IT system

VCN - With Vietnam's rapidly expanding economy and a significant rise in import-export volumes—now among the top 20 globally—the VNACCS/VCIS system has become outdated. It urgently requires an upgrade or the development of a new information technology (IT) infrastructure to streamline trade facilitation and enhance customs management efficiency in this evolving landscape.
Hai Phong Customs sets new record in revenue of VND70,000 billion

Hai Phong Customs sets new record in revenue of VND70,000 billion

VCN – Hai Phong Customs Department set a new record in budget collection in 2024 with more than VND70,000 billion
Hai Phong Customs focuses on customs supervision and management

Hai Phong Customs focuses on customs supervision and management

VCN – With a large number of enterprises and declarations carrying out import and export procedures, Hai Phong regularly focuses on strengthening customs supervision and management.
Read More

Your care

Latest Most read
GDVC answers questions for VBF enterprises

GDVC answers questions for VBF enterprises

VCN - Mr. David Whitehead thanked the leaders of the GDVC and departments for working with the business community. This is an opportunity to improve the effectiveness of cooperation between VBF and the GDVC, bringing benefits to both sides.
6 outstanding events of Vietnam Customs in 2024

6 outstanding events of Vietnam Customs in 2024

VCN - The General Department of Customs has just announced outstanding events in 2024, such as: successfully organizing the 33rd Meeting of the ASEAN Customs Directors-General; successfully completing the budget collection task; trade facilitation with a
Da Nang Customs Department supports enterprises in developing Customs-Business partnership

Da Nang Customs Department supports enterprises in developing Customs-Business partnership

VCN - According to Da Nang Customs Department, in 10 years of developing Customs-Business Partnership, the Customs has not only played the role as the manager but also played the role of the partner, supporting and facilitating businesses, import-export p
Lang Son Customs finds it difficult to collect and handle tax arrears

Lang Son Customs finds it difficult to collect and handle tax arrears

VCN - As of December 16, 2024, the total overdue debt for processed customs declarations at Lang Son Customs Department was more than VND180.7 billion, of which the unit conducted a charge-off debt of VND 93.9 billion. Although Lang Son Customs Department
Customs reduces VAT under Resolution No. 174/2024/QH15

Customs reduces VAT under Resolution No. 174/2024/QH15

VCN- The General Department of Vietnam Customs (GDVC) has sent an urgent dispatch to provincial and municipal customs departments to implement VAT reduction under Resolution No. 174/2024/QH15.
Mobile Version