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
	Government intensifies support for non-cash payment methods
	Non-cash payment: many obstacles

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!