Deploy tax payment according to payable identifier (ID)

Updated at 14/07/2023 - 05:15 pm

On April 24, 4, the General Department of Taxation issued Official Letter 2023/TCT-KK on the implementation of tax collection and payment according to the payable identifier (ID). However, there are many businesses and individuals who do not know clearly what the payable identifier is? Therefore, the article below fully explains the payables identifier and how it affects businesses and taxpayers.

What is an Identifier? When to start applying tax by identifier? #

The Accounts Payable Identifier (ID) is specified as a sequence of characters generated by the Tax Administration's tax management application system. The ID is unique for each tax payable or taxpayer file.

According to point 1, Section II of Official Letter 1483/TCT-KK from 10/05/2023 The web portal of the General Department of Taxation provides electronic tax payment services according to payable IDs, upgrading the application system functions. used to meet the management of taxpayers' tax obligations.

The role of identifiers in the implementation of tax obligations of enterprises #

With the form of using the payable ID code, the website of the General Department of Taxation has upgraded the function to allow businesses and taxpayers to look up tax-related information and the function to support the preparation of payment receipts. money by ID code. Therefore, the use of Accounts Payable ID will help businesses and taxpayers easily perform the following tasks:

Look up the situation of handling tax obligations #

The website of the General Department of Taxation has upgraded the function "Look up tax payable" to "Look up tax liability information", this function allows taxpayers to use the payable ID code to look up the tax payable. Research the situation of handling tax obligations:

  • Enterprises and taxpayers use IDs to look up all information related to the handling of payables, paid, outstanding, overpaid, exempted, forgiven, refunded, refunded or refunded by tax authorities.
  • Enterprises and taxpayers use the ID to look up information about the payable, paid and refunded amounts that have been recorded by the tax management application system up to the time of search.

For tax payable, the status and order of payment of each is stated as follows:

  • Not yet paid
  • Submitted at the bank and pending
  • Investigating
  • Clearing is in progress
  • Refunds and clearings are being processed.

At the same time, the system also adds suggestions for businesses and taxpayers to choose such as making a payment slip to the state budget or checking and adjusting tax obligations (if there are errors).

Deployment of payment slip into the state budget #

The web portal of the General Department of Taxation allows businesses and taxpayers to use the payable ID which is used for making the payment slip into the state budget.

(1) Using the ID to “Make Payment Form” allows taxpayers to:

  • Query all outstanding obligations of taxpayers by account payable ID or query by financial obligation identification file code or vehicle registration fee record code.
  • The portal of the General Department of Taxation returns query results on payables with ID and automatically fills out information on the payment slip according to the taxpayer's selected ID.
  • In case the taxpayer selects multiple IDs to make a payment receipt, if the conditions for the order of payment are adjacent to each other, the same information is provided by the State Treasury receiving the revenue, the collection agency, and the payment account. revenue, economic content, currency, tax management professional characteristics The website of the General Department of Taxation supports the collection of IDs on the payment slip, the ID displayed on the payment slip is different from the individual ID codes that the taxpayer pay the option tax.
  • The ID code is guaranteed to be consistent from the creation of the payment slip at the General Department of Taxation, through the bank, to the State Treasury and the tax office.

(2) Using the ID to "Make a Payment Receipt" allows the payer to do:

  • Query payables by taxpayer's payable ID code.
  • The system checks the ID code information and provides information on the priority payment order of the ID code to the submitter to optimize benefits.
  • In case the tax is eligible for making a substitute payment slip, the system displays detailed information of the replacement payment slip already pre-filled with information according to the ID code for the payer to confirm completion and send the information to the bank. goods to serve on behalf of the submitter to carry out processing according to current procedures.

The benefits of using an account payable identifier (ID) #

According to Official Letter No. 1483/TCT-KK, the website of the General Department of Taxation has upgraded the function of tax collection and payment according to the payable identifier (ID), bringing many practical benefits to taxpayers. tax.

  • Taxpayers can use the payables ID code to look up tax obligations, query payables
  • When making tax payment, businesses and taxpayers only need to select the payable ID, the electronic portal will automatically fill in relevant information on the payment slip, saving time, costs and minimizing mistakes. omission. Accounts payable IDs selected for payment that meet the payment order regulations will be entitled to a specific debit according to the amount the taxpayer chooses to pay.
  • When paying tax according to the payable ID, the paid tax amount is cleared by name on the day the tax authority receives the document with the correct ID. When taxpayers pay taxes to the state budget, the portal helps to arrange the payment order according to the provisions of the Law on Tax Administration. The payment in the right order ensures maximum benefits for taxpayers, promptly removes obstacles and obstacles in operations caused by tax debt enforcement measures.

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