Procedures for Electronic Payment into the State Budget (2026)

Procedures for paying money into the State Budget electronically are crucial for individuals and businesses to fully fulfill financial obligations to the State. The strong transition to electronic payment helps shorten time, reduce administrative procedures, and limit legal risks arising during the payment of taxes, fees, and other revenues. The article below by Long Phan Consultants analyzes the detailed process, dossiers, and conditions based on the latest legal regulations.

What does it mean to pay state budget taxes electronically?

According to Clause 3, Article 2 of Decree 347/2025/ND-CP, this method is defined as follows:

• Definition: It is the act of paying money into the state budget in an electronic environment via the National Public Service Portal or electronic payment services of collection agencies/banks/intermediary payment service providers.
• Scope: It covers taxes, fees, charges, administrative fines, and other state budget revenues managed under the laws on tax administration and handling of administrative violations.
• Legal Basis: The process must comply with the Law on Electronic Transactions and relevant legal regulations.

>>> See more: E-commerce Tax Declaration: Resident Business Guide

The agency responsible for processing electronic payments to the state budget.

According to Point b, Clause 8, Article 4 of Decree 347/2025/ND-CP, the entities responsible for processing these transactions include:

• Service Providers: Banks, organizations providing intermediary payment services, or other organizations permitted by law.
• Processing Responsibility: These entities must receive electronic payment voucher information, deduct money from the payer’s account, and transfer it to the State Treasury account.
• Confirmation: They are obligated to confirm the results of the state budget payment on the electronic environment strictly according to the legal sequence and timeline.

Required documents for requesting payment into the state budget.

According to Clause 4, Article 4 of Decree 347/2025/ND-CP, the dossier includes documents from competent authorities or payment vouchers following specific forms:

1. Tax and Budget Vouchers

• Form No. 01: List of tax payments.
• Form No. 02: Paper for payment into the state budget (used for revenues managed by tax authorities).
• Form No. 14 & 18: Request for withdrawal of state budget estimates and Payment order (accompanied by budget payment).

2. Fees, Charges, and Fines Vouchers

• Form No. 03: Paper for paying fees, charges, and administrative fines.
• Forms No. 04 & 05: Receipts for collecting taxes, fees, charges (with/without pre-printed face value).
• Forms No. 06 & 07: Receipts for collecting administrative fines (with/without pre-printed face value).

3. Transaction Documents

• Public Postal Services: Payment certification documents from public postal service providers.
• Bank/Intermediary Documents: Transaction vouchers from banks or intermediary payment organizations must ensure full information corresponding to Form No. 02 (for tax revenues) or Form No. 03 (for fees/fines not managed by tax authorities).

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The latest procedures for electronically paying money into the state budget in 2026.

According to Clause 3, Article 4 of Decree 347/2025/ND-CP, the procedure for electronically paying state budget revenue includes the following specific steps:

Step 1: Create electronic payment documents for state budget

The payer logs into the National Public Service Portal or the electronic system of a bank, payment intermediary service provider, or other organization authorized by law to create electronic state budget payment documents according to the instructions.

Step 2: Receive documents and make deductions for state budget payments.

After the payer completes the document preparation, the bank or payment intermediary service provider chosen by the payer is responsible for receiving the electronic payment document information, deducting the money from the payer’s account, and transferring it fully, accurately, and promptly to the State Treasury’s account opened at the bank according to the content on the payment document.

Step 3: Transfer the money and confirm completion of the obligation to pay into the state budget.

Banks or intermediary payment service providers transfer funds for state budget payments within the deadlines stipulated by laws on tax, fee, and levy management and other relevant legal regulations. Upon completion, they send the payer an electronic payment receipt with a digital signature; simultaneously, for revenue under the management of tax authorities, information on successful state budget payments is transmitted to the tax authorities as prescribed.

Step 4: Notify the authorities of unsuccessful state budget payment.

In cases where the taxpayer’s account is not eligible for deduction and payment to the state budget, the bank or intermediary payment service provider is responsible for notifying the taxpayer electronically about the unsuccessful payment to the state budget so that the taxpayer can promptly re-fulfill their obligation as prescribed.

Long Phan Consulting provides consulting services on procedures for depositing money into the state budget.

Long Phan Consultants provides in-depth legal solutions to help businesses and individuals optimize financial obligation procedures:

• Legal Analysis and Advisory:
  • Clarifying legal bases for taxes, fees, and charges under the Law on State Budget 2025.
  • Advising on payment deadlines, late payment penalties, and tax incentives/exemptions.
• Technical Support and Execution:
  • Guiding the registration of electronic tax accounts and digital signatures on the National Public Service Portal.
  • Supporting the creation of correct payment vouchers (ensuring accurate ID codes and budget sub-items) to avoid errors.
• Problem Resolution and Representation:
  • Handling system errors, failed deductions, or unrecorded vouchers.
  • Drafting dossiers for refunding overpaid amounts and working directly with the State Treasury/Tax Authority/Banks to resolve debt clearing issues.

Frequently Asked Questions

Below are some frequently asked questions about the procedures for paying money into the state budget; please refer to them:

What is the maximum processing time for electronic tax payment transactions?

For valid transactions, the processing time is a maximum of 5 minutes from the moment the system receives the documentation and the account has sufficient balance. The bank must immediately debit the account and transmit the information to the State Treasury to ensure timeliness.

(Legal basis: Clause 6, Article 4 of Decree 347/2025/ND-CP.)

How can I distinguish when to use Form 02 and Form 03?

Customers should use Form No. 02 (Payment Slip for State Budget Revenue) for revenue managed by the tax authorities (VAT, corporate income tax, etc.). Use Form No. 03 (Payment Slip for Fees and Charges, etc.) for fees, charges, or administrative fines not managed by the tax authorities.

(Legal basis: Point l, Clause 4, Article 4 of Decree 347/2025/ND-CP.)

If the bank delays transferring money, resulting in late payment penalties, who is responsible?

If the payer has successfully completed the transaction (the account has been debited).ButIf a bank is slow in transferring funds to the State Treasury, the bank is responsible for paying the late payment penalty on behalf of the taxpayer, corresponding to the number of days of delay.

(Legal basis: Point b, Clause 3, Article 4 of Decree 347/2025/ND-CP.)

Is it mandatory to print out paper receipts for electronic payments for record-keeping?

Not mandatory. Electronic documents are valid for storage as electronic data in accordance with the Accounting Law and the Electronic Transactions Law. Businesses can store data files for inspection and auditing purposes without needing to print them.

(Legal basis: Point b, Clause 9, Article 4 of Decree 347/2025/ND-CP.)

What happens if a bank account has insufficient funds?

If the account balance is insufficient to debit the account as per the issued document, the bank or payment intermediary will reject the transaction and send an electronic notification of “unsuccessful payment to the state budget” so that the payer is aware and can supplement the funds or reissue the document.

(Legal basis: Point c, Clause 3, Article 4 of Decree 347/2025/ND-CP.)

Conclusion

Performing the correct procedures for electronic payment into the state budget ensures legal compliance and saves time. If you need in-depth support regarding technical processes or resolving obstacles during budget payment, please contact Long Phan Consultants immediately via Hotline 1900636389 for direct expert advice.