From 1 April 2019, non-cash payment of Customs taxes and fees: fast and convenient

	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: many obstacles

Tax and fee collection at North Thang Long Customs Branch under Hanoi Customs Department

Realizing the Government’s policy on non-cash payment, specifically provisions in Circular No. 136/2018 / TT-BTC of the Ministry of Finance on the management of revenues and expenditures in cash through the State Treasury system. The General Department of Customs has issued a document to direct that from 1 April 2019, all economic units and organizations which have bank accounts who engage in imports and exports and generate State budget remittances, to pay those remittances to the State budget (including taxes, late payment fines, fines, fees, charges and other charges) in the form of non-cash payment (bank transfer) or cash payment at commercial banks, for transfer to the Customs account at the State Treasury.

At some provincial and municipal Customs Departments from 2017 to 2018, most enterprises have paid taxes and fees to the state budget through credit institutions. Therefore, when these new regulations are instituted, there will be no change for the enterprises or for the Customs authorities. So far, the electronic payment of Customs taxes and fees has worked well.

According to Head of Import-Export Tax Division under Hanoi Customs Department Nguyen Doan Bon, Hanoi Customs has cooperated with banks and Treasuries to promote the e-payment to taxpayers. Assigning its Customs branches to publicly post Circular 136/2018 / TT-BTC stipulating the management of cash collection and payment through the State Treasury system and Customs documents of the General Department of Customs guiding this issue. For enterprises generating few declarations, customs branches have advised them to pay fees and charges on a monthly basis.

Head of Import-Export Tax Division under Quang Ninh Customs Department Dinh Viet Dung said, in order to implement the non-cash payment and collection of taxes and fees from 1 April, Quang Ninh Customs Department has assigned border-gate customs branches to carry out business dialogues and consultations. There must be a plan for dissemination, propagation and guidance to enterprises on the policy of non-cash payment of taxes and fees to Customs authorities as prescribed.

At the Customs Branches of the Ho Chi Minh City Customs Department, most enterprises pay the amounts (tax, late payment fines, fines, fees, charges and other charges) to the State budget by non-cash payment method (bank transfer) or cash payment at a commercial banks, for transfer to the Customs account at the State Treasury.

According to Ho Chi Minh City Customs Department, at the Customs Branches which have large numbers of enterprises doing procedures, there are designated sections of banks for enterprises to fulfil their obligations on State budget remittances, especially fees and charges.

According to Binh Duong Customs Department, Long An Customs Department and Ba Ria - Vung Tau Customs Department, the non- cash collection of taxes and fees have been widely adopted since early 2019, when Circular 136/2018 / TT-BTC first took effect. In fact, most enterprises carrying out procedures have paid taxes and fees through banks and treasuries for a long time and they are familiar with this process. There are only some fees such as customs fees that still are paid in cash but are not significant. At present, the Branches no longer collect these fees.

According to the assessment by Customs authorities, the non-cash collection of fees has aided both Customs and enterprises. Customs authorities save human resources in money collection and booking management. The monitoring of tax and fee collection of enterprises is also easier because they are available on the accounting system. Enterprises can be active and save time in paying taxes and fees related to import and export activities.

Dong Nai Customs Department has also collected fees and charges through banks. Even irregular enterprises pay fees and charges through card. Therefore, the deployment of non-cash collection of fees has absolutely no impact on Customs or businesses.

At Tay Ninh and Dak Lak Customs Departments, the collection of taxes and fees through banks has also been adopted by all enterprises doing customs procedures in the area. Currently, cash collection is only for border residents.

Talking to reporters from the Customs Newspaper, Mrs. Nguyen Thi Thanh Huong - Deputy Head of Budget Estimation and Collection Management Division, said the implementation of non-cash collection of Customs taxes and fees at provincial and municipal Customs units nationwide from 1 April 2019 showed that the payment and collection of Customs taxes and fees was more convenient.

In some localities, especially in remote areas and at border gates, although the Customs Department has supported and facilitated the implementation of this new regulation, it has also caused some disturbance for imports and exports of enterprises.

Talking to reporters from the Customs Newspaper, Mr. Dinh Van Hoa, Deputy Director in charge of Ha Tinh Customs Department said that the most difficult thing now is the implementation of this regulation at Cau Treo International Border Gate Customs Branch. Because the border gate is far from the administrative center, there is no transaction point of the bank or the Treasury. Therefore, in order to pay taxes, fees and charges, enterprises must go to Tay Son town (more than 35km). In addition, most enterprises engaging in imports and exports through Cau Treo international border gate are small and medium enterprises and are restricted in equipment to connect to the treasury system and banks, thus causing many difficulties for implementation of this method.

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Facing the above difficulties, Ha Tinh Customs Department sent an official dispatch to request Ha Tinh provincial People's Committee, State Treasury and commercial banks in the area to supplement transaction points and collection points near the Customs checkpoints to support enterprises to carry out import and export procedures.