In order to promote online public services and provide convenient payment services for land financial obligations to businesses, the General Department of Taxation, in coordination with relevant units, has issued Official Letter No. 1288/TCT-DNNCN regarding the implementation of land financial obligations payment for businesses through the National Public Service Portal.

According to Official Letter No. 1288/TCT-DNNCN, the scope of implementing the financial obligation payment service applies to State-owned enterprises (SOEs) submitting land financial obligations through the National Public Service Portal and exchanging data from the General Department of Taxation to the National Public Service Portal to process administrative procedures for SOEs.

This guidance applies to SOEs with accounts on the National Public Service Portal to submit financial obligations regarding land through the one-stop mechanism. It only applies to online payment for land financial obligations that have not expired. The process of handling financial obligation files ensures online payment on the National Public Service Portal and accurate information updates.

The detailed guidance and payment steps are as follows:

Step 1: Access the National Public Service Portal, log in to the business account, select Online Payment, and choose Tax Payment, Land Use Tax, and Property Tax.

Step 2: Enter information to look up land financial obligations using the provided file code.

Step 3: The National Public Service Portal connects to the eTax system.

Step 4: Display payment information on the payment slip to the State budget Form C1-02/NS.

Step 5: Check the information on the payment slip and complete the payment process.

Step 6: Confirm successful payment and receive notification of completion of payment to the state budget.

Transaction lookup steps:

Step 1: Click on ‘Business Information’ on the National Public Service Portal.

Step 2: Select ‘Payment History’ to continue.

Step 3: Enter search parameters and click the search icon.

Step 4: Select ‘Receipt’ to view details of the documents and download them in XML or PDF format.

The implementation commenced in Phase 1 in March 2024 and continued to be widely deployed in Phases 2 in April and May 2024.

This bulletin is for informational purposes only regarding newly enacted legal regulations and is not intended for advising or applying to specific cases.

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