Which system generates payable identification (ID) numbers in e-xem bóng đá trực tiếp nhà cái transactions in Vietnam?
Which system generatespayable identification (ID) numbers in e-xem bóng đá trực tiếp nhà cái transactions in Vietnam?
According to Clause 6, Article 3 ofCircular 19/2021/TT-BTC, the definition of payable ID number in the field of taxation is as follows:
Glossary of Terms
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6. “payable ID number” is a sequence of characters generated on the xem bóng đá trực tiếp nhà cái industry’s xem bóng đá trực tiếp nhà cái management application system, unique to each xem bóng đá trực tiếp nhà cái dossier or xem bóng đá trực tiếp nhà cái liability of the taxpayer.
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From the above regulations, it is simply understood that the payable ID number, abbreviated as (ID), is a sequence of characters created on the xem bóng đá trực tiếp nhà cái management application of the xem bóng đá trực tiếp nhà cái industry.
This payable ID number is issued uniquely for each xem bóng đá trực tiếp nhà cái dossier or xem bóng đá trực tiếp nhà cái liabilities.
Thus, based on the regulations, it can be understood that the payable ID number in e-xem bóng đá trực tiếp nhà cái transactions is automatically issued on the xem bóng đá trực tiếp nhà cái management application system of the xem bóng đá trực tiếp nhà cái industry when the taxpayer performs the operation.
**Note:The payable ID number in e-xem bóng đá trực tiếp nhà cái transactions is unique to each xem bóng đá trực tiếp nhà cái dossier or payment by the taxpayer.
Which system generates payable identification (ID) numbers in e-xem bóng đá trực tiếp nhà cái transactions in Vietnam?(Image from the Internet)
What are the regulations on information for xem bóng đá trực tiếp nhà cái liabilities with payable ID numbers in Vietnam?
Based on Clause 1, Article 38 ofCircular 19/2021/TT-BTC, the regulations are as follows:
Information exchanged and provided between the xem bóng đá trực tiếp nhà cái authority and the State Treasury, other competent state agencies, banks, and intermediary payment service providers
1. The xem bóng đá trực tiếp nhà cái authority provides information to support the collection and payment into the state budget through the e-portal of the General Department of Taxation.
a) The xem bóng đá trực tiếp nhà cái authority is responsible for regularly, fully, and promptly updating information on the e-portal of the General Department of Taxation to support the exchange of information on the collection and payment into the state budget, specifically:
a.1) Common lists used for the collection into the state budget include: State Treasury list, xem bóng đá trực tiếp nhà cái authority list, designated bank list, cooperating bank list, state budget collection account list, program code list, economic content sub-code list.
a.2) Taxpayer information includes: Taxpayer name, xem bóng đá trực tiếp nhà cái code, address, program code, name, and code of the directly managing xem bóng đá trực tiếp nhà cái authority.
a.3) xem bóng đá trực tiếp nhà cái liability information
- In the case of xem bóng đá trực tiếp nhà cái liabilities with a payable ID number, the xem bóng đá trực tiếp nhà cái liability information includes: Taxpayer's xem bóng đá trực tiếp nhà cái code, taxpayer's name, payable ID number, xem bóng đá trực tiếp nhà cái amount payable according to the payable ID number, code and name of the State Treasury accounting for collection.
- If the xem bóng đá trực tiếp nhà cái liability does not have a payable ID number, the xem bóng đá trực tiếp nhà cái liability information includes the following information: Taxpayer's xem bóng đá trực tiếp nhà cái code, taxpayer's name, content of the liability, amount payable, type of currency, decision/notification number from the competent authority regarding the liability (if any), xem bóng đá trực tiếp nhà cái period, name of the account for state budget payment, code and name of the program, code and name of the sub-item, code and name of the management agency of collection, code and name of the revenue and budget collection area, code and name of the State Treasury accounting for collection.
b) Twice a day for successful state budget payment transactions transmitted to the e-portal of the General Department of Taxation as stipulated in Article 20 and Article 21 of this Circular, the e-portal of the General Department of Taxation provides all information on the paid amount according to the “reference number” of the state budget payment document on the e-portal for the State Treasury, the bank where the State Treasury holds an account has the basis to search for monitoring and accounting. The State Treasury bases on the credited document from the bank where it holds an account and information about the payment into the state budget according to the “reference number” to perform a search, and accounting for state budget revenue.
Thus,according to the regulations, the information on xem bóng đá trực tiếp nhà cái liabilities with a payable ID number include the following cases:
Case 1:xem bóng đá trực tiếp nhà cái liabilities with a payable ID number, xem bóng đá trực tiếp nhà cái liability information includes:
- Taxpayer's xem bóng đá trực tiếp nhà cái code,
- Taxpayer's name,
- payable ID number,
- xem bóng đá trực tiếp nhà cái amount payable according to the payable ID number,
- Code and name of the State Treasury accounting for collection.
Case 2:If the xem bóng đá trực tiếp nhà cái liability does not have a payable ID number, xem bóng đá trực tiếp nhà cái liability information includes the following information:
- Taxpayer's xem bóng đá trực tiếp nhà cái code,
- Taxpayer's name,
- Content of the liability,
- Amount payable, type of currency, decision/notification number from the competent authority regarding the liability (if any),
- xem bóng đá trực tiếp nhà cái period,
- Name of the account for state budget payment,
- Code and name of the program, code and name of the sub-item, code and name of the management agency of collection, code and name of the revenue and budget collection area, code and name of the State Treasury accounting for collection.
Shall the payable ID number be used to track the status of xem bóng đá trực tiếp nhà cái obligations processing for taxpayers in Vietnam?
Based on Subsection 3, Section 1 ofOfficial Dispatch 1483/TCT-KK in 2023, the regulation provides that the payable ID number is issued for carrying out the following tasks:
(1) Taxpayers use the Payment ID to:
- Check the status of processing xem bóng đá trực tiếp nhà cái obligations of taxpayers;
- Pay money into the state budget;
- Review and adjust information on state budget contributions at the TCT e-portal.
(2) State Treasury, National Public Service Portal, banks:
- Query the Payment ID at the TCT e-portal;
- Use the Payment ID in payment notices provided by taxpayers;
- Use the Payment ID to make declarations on the Payment List, Payment Form to support taxpayers in creating direct payment documents at the State Treasury/banks;
- Use the Payment ID electronically through services provided by the State Treasury/National Public Service Portal/banks.
(3) xem bóng đá trực tiếp nhà cái authorities use the Payment ID to:
- Use the Payment ID to monitor and manage taxpayers' xem bóng đá trực tiếp nhà cái obligations with the following details:
+ Receive payment documents into the state budget with the Payment ID, and process offsetting of the liability with the paid amount according to the Payment ID.
+ Process review and adjust information on state budget contributions according to the Payment ID.
Thus,the payable ID number can be fully used to track the status of xem bóng đá trực tiếp nhà cái obligations processing for taxpayers.