MORE OPTIONS FOR E-TAX PAYMENT - SIMPLIFYING CUSTOMS PROCEDURES FOR IMPORT-EXPORT BUSINESS
Circular 51/2025/TT-BTC expands e-tax payment options in import–export activities, helping reduce customs procedures, save time and costs, and promote digital transformation in taxation.
E-Tax Payment – A New Step in Customs Reform
On August 7, 2025, the Ministry of Finance issued Circular 51/2025/TT-BTC regulating electronic transactions in taxation for exported, imported, transited goods, and exiting/entering/transiting vehicles. This is an important step, providing a legal framework for e-tax payments and expanding payment channels via intermediary organizations, helping businesses save time, reduce costs, and ease customs paperwork.
Additional Import–Export Tax Payment Options
Previously, import–export tax was mainly paid via commercial banks linked with the State Treasury, requiring businesses to visit the bank or use internet banking with time and procedural limitations.
Under Circular 51, businesses can now:
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Pay taxes via licensed payment intermediaries such as e-wallets or fintech apps
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Pay directly on the Customs e-Portal
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Choose payment channels that fit their conditions and habits, anytime, anywhere
This aligns with the cashless payment trend and helps businesses shorten tax payment processing time, enabling faster customs clearance.
Technical Integration Between Intermediaries and Customs
Circular 51 allows payment intermediaries to connect directly with the Customs e-Payment Portal. Payments via these intermediaries have the same legal validity as those made via commercial banks.
The connection process is simplified compared to Circular 184/2015/TT-BTC, encouraging fintech firms to provide services, thereby:
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Expanding the tax payment network
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Reducing paperwork
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Minimizing delays in updating businesses’ tax payment status
Electronic tax transaction procedures
Benefits of E-Tax Payment in Import–Export
For businesses:
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Pay taxes anytime, anywhere
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Avoid clearance delays due to pending payment confirmation
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Save travel time and transaction costs
For customs and treasury:
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Improve processing efficiency
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Synchronize payment data in real-time
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Reduce manual input errors and optimize operations
Circular 51 – Linking Customs Reform with Digital Transformation
The Ministry of Finance sees Circular 51/2025/TT-BTC as a key document to implement administrative reform policies under the Politburo’s Resolutions 66-NQ/TW and 68-NQ/TW.
It is also a practical step toward building a digital government, digital economy, and improving financial–customs services for citizens and businesses.
Dolphin Sea Air – Supporting Clients in Tax Payment and Customs Procedures
As a logistics and customs consulting company, Dolphin Sea Air always supports clients in fulfilling import–export tax obligations and customs procedures.
We provide:
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Advice and guidance on e-tax payment under the latest channels of Circular 51
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Accurate and fast e-customs declaration
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Monitoring and updating clearance status to avoid extra storage costs
With our legal and tech-savvy specialists, Dolphin Sea Air ensures full compliance while optimizing time and costs for clients.
Circular 51/2025/TT-BTC opens a big opportunity for businesses to benefit from e-tax payment and reduced customs procedures. This change not only facilitates import–export tax transactions but also drives digital transformation in logistics and global trade.
Contact us for consultation:
Hotline: 1900 986813
Email: info@dolphinseaair.com
Website: www.dolphinseaair.com