The organization managing the e-commerce platform (EIA) pays the value-added tax (VAT) and personal income tax (PIT) deducted from individuals and business households through 3 methods:
- Tax Department's administrative procedure settlement information system portal.
- National Public Service Portal.
- Payment services of commercial banks and foreign bank branches.
Case 1: Submit to the Tax Department's Administrative Procedure Information System Portal
Organize deductions using 10-digit MST issued by tax authorities to log into accounts, declare, and pay the deducted tax amount of households and individuals doing business on e-commerce platforms.
Step 1: Organize the deduction to log into the Tax Department's Administrative Procedure Information System Portal according to the issued electronic tax payment transaction account, select the function "Format of Payment Certificate".
The interface displaying system allows you to choose to pay according to the ID of the payable amount or choose to self-declare the Payment Document (GNT).
Step 2: Organize the deduction of declaration or check the information on the Payment Certificate, specifically:
In case of payment to tax obligations without an ID code, the payable amount: The deduction organization declares the following information on the tax code: information on the deductible tax rate, paid on behalf of individuals and business households; information on the tax authority, the State Treasury (KBNN) where the collection arises; information on the tax paid to the State Budget (NSNN).
In case of payment to tax obligations, there must be an ID code for the payable amount, and at the same time, the payment order requirements must be met: The deduction organization checks the information of the Payment Certificate to the State budget that has been pre-filling in the system with information according to the ID code for the payable amount.
Step 3: Organize deductions to confirm the completion of the issuance of a money payment document to the State budget.
Step 4: Organize deduction to look up the Subsidy Payment Certificate and related notices at the Tax Department's Administrative Procedure Information System Portal.
Case 2: Submit via the National Public Service Portal
Step 1: Organize deductions to log in to the National Public Service Portal System according to the regulations of the National Public Service Portal, choose to pay taxes.
Step 2: The National Public Service Portal is linked to the Tax Department's Administrative Procedure Information System Portal to organize deductions to prepare a Payment Certificate according to the instructions in Point a above.
Step 3: Organize deductions to look up the successful payment paper or the Notice of unsuccessful payment at the National Public Service Portal.
Case 3: Submit to payment services of commercial banks, foreign bank branches
Step 1: Organize deductions to pay the deductible tax of households and individuals through bank services such as: paying at the counter, money through the Bank's application or through the bank's website and fill in basic information such as: deduction and repayment tax; information about the tax authority, tax authority where the collection arises; information about the tax payment to the state budget in the State budget payment papers.
Step 2: Organize deductions to look up the payment form and related notices at the Bank's Electronic Payment Portal.
Note, the Payment Certificate cannot exceed the number of signatures self-regulated by the Bank, so normally, the deduction organization must prepare 2 Payment Certificates to the state budget corresponding to 2 payments: VAT (sub-section 1701) and personal income tax (sub-section 1003).
