Customs authorities have collected taxes and other fees for import and export goods via methods including tax payment at banks’ offices or via applications, via e-tax payment and customs clearance system 24/7, and via authorised e-banking system.

Customs operation at Bac Thang Long Customs Branch, Ha Noi Customs Department.
Photo: Ngoc Linh.

Processes in e-tax payment 

For the tax payment via banking system, the taxpayer can pay taxes in cash or remittent at banks’ offices and use internet banking accounts on the banks’ website or via ATM and mobile banking service.

Based on the payment sheet made by the taxpayer, banks will enter all declared information. Customs will account and confirm the fulfillment of tax obligations for the taxpayer.

Regarding procedures for tax payment via e-tax payment and customs clearance system 24/7, the taxpayer will enter its digital signature in the system. The taxpayer will enter its digital signature in the system to sign in the system and then the tax payer will fill information.

The General Department of Vietnam Customs recommends the taxpayer is allowed to register authorisation of debt deduction for following cases: new registration; registration for changing, adding information in electronic transactions and registration for cancelling the validity of the registered account for authorisation of debt deduction.

The taxpayer will review the list and select debt declarations for tax payment. Then, the taxpayer will select bank and account to pay tax, click "accept payment" and enter “registered digital signature" and send the request about account debit to the bank via the customs e-payment portal.

Customs will base on declared information of the taxpayers to check information of the payment sheet and digital signatures of the taxpayer and the General Department of Vietnam Customs, and notify banks for deduction.

When receiving information from the customs e-payment portal, banks will check the digital signature of the General Department of Vietnam, information of authorisation of debt deduction, account balance and send results.

Customs will deduct debts and confirm tax payment of the tax payer.

For the process of tax payment by the method of payment authorisation, the taxpayer register information on authorisation of debt deduction, register to participate in the payment authorisation program at the customs e-payment portal and carry out authorisation procedure to debit the account with the bank where the account of the firm that has deployed electronic tax payment 24/7 is opened. After that, the bank will send information of authorisation of account debit to the General Department of Customs. Finally, the electronic payment and clearance portal 24/7 will updates information into the system and the taxpayer will finish the registration to participate in the payment authorisation program.

The system will base on the amount of debts of taxes and other fees to send information to the banks for account debit for taxpayers.

Firms can pay taxes via three methods

For payment of taxes and other fees for import and export goods, the taxpayer can pay taxes via banks’ offices or applications, the e-tax payment and customs clearance system 24/7, and authorised e-banking system.

Customs will account, deduct debts and confirm the payment and take late payment interest into account (if any) after receiving the information sent by the banks, State treasuries to the customs e-tax payment portal.

The taxpayer can pay tax online via authorised banks to suit with postal goods and express delivery goods. If the tax payer pay taxes for the goods owners in Circular 191 of the Ministry of Finance, expected arising taxes and fees must be paid to the accounts of customs braches at State treasuries.