Dispatch No. 4285/TCHQ-TXNK ON 15th August, 2012 by THE GENERAL DEPARTMENT OF CUSTOMS ANSWERS ON THE PAYMENT OF THE IMPORT AND EXPORT
Payment date is defined as: the State Treasury, commercial banks, other credit institutions put a confirmation on tax payment receipts of the taxpayer in the case of payment by bank transfer ...
Time which determines the state budget revenues is that when banks, the State Treasury deduct the money on the account of the taxpayer to transfer to the State Treasury.
Time for determining whether or not a taxpayer honor the tax obligation is when the State Treasury, banks, credit institutions put a certification on receipt by bank transfer.
Every day, collection agencies and the State Treasury shall coordinate to inspect, compare the state budget to ensure accuracy, completeness and timeliness.