The General Department of Vietnam Customs recently issued an official letter 1209/TCHQ-TXNK to implement the Circular No.136/2018/TT-BTC dated 28 December 2018 by the Ministry of Finance, amending and supplementing articles of Circular No.13/2017/ TT-BTC regulating the management of cash collection and payment via the State Treasury system.
Accordingly, from 1 April 2019, for 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.
Under the Clause 16, Article 3 of the Law on Investment in 2014, the economic units and organizations are established and operated in accordance with provisions of Vietnam Law, including enterprises, cooperatives, cooperative unions and other organizations engaged in business investment activities.
The private traders and individuals shall not be subject to the adjustment in the Circular No.136/2018/TT-BTC
The Customs Departments shall organize and coordinate with commercial bank branches and State treasuries in their areas to establish transaction points and collection points near the Customs checkpoints to support enterprises in implementing this regulation.
This instruction of the General Department of Vietnam Customs is to implement the non-cash payment policy of the Government, and to comply with Circular No.136/2018/TT-BTC dated 28 December 2018 by the Ministry of Finance amending and supplementing a number of articles of Circular No.13/2017/ TT-BTC dated 15 February, 2017 by the Ministry of Finance regulating the management of cash collection and payment via the State Treasury system.