Q1. When and where can I make online payment to the National Treasury? What is the maximum amount?

Answer:

Operating 24 hours a day and throughout the year, payments to the National Treasury can be made wherever there is an internet connection. The maximum amount for the payment is set by the bank that issued the Financial Chip Card and published on the web page of the “e-Bill national payment network.” Most are set at NT$2 million maximum per transaction and NT$ 3 million maximum per day.

Q2. Can the Payment ID be coded in English?  How should an agency code a payment ID if it does not know the ID number of the payer before sending out the payment notice?  When coding a payment ID, may English be added in addition to the figures?  Can a payer enter a "-" symbol in the ID Number field?

Answer:

1. The logic of the Payment ID is designed by the agency. The Payment ID may be coded in accordance with the illustrative example, and does not necessarily need to include the ID number.

2. In accordance with the current format set up by the “e-Bill national payment network,” the Payment ID is limited to Numbers only. If English is required for specific purposes, it can be converted into Numbers (e.g. A=01, B=02... Z=26).

3. The ID Number field does not accept the "-" symbol.

Q3. The receipt from the current “e-Bill national payment network,” which is merely a screen showing a payment has been made successfully, shows less information than that provided by agencies or financial institutions. It also lacks Chinese information such as payer name.  Can it be used as the official receipt for payments to the National Treasury or as the source document for accounting purposes?

Answer:

1. In accordance with the Article 22 of the Enforcement Rules of National Treasury Act, the central agencies may dispense with the issuance of receipts for the revenue collected and paid to the National Treasury by the agencies in the following circumstances.

(1) Financial institutions, other agencies, or juridical persons commissioned by a government agency have issued a receipt to the payer.

(2) In the case of payment by machine, the receipt has been issued to the payer.

(3) The collection machine has the function of counting to make reports for internal control and audit.

2. If an official receipt is still required by the public or the manufacturer to write off, the payer may contact the authority for payment or adopt the method of remittance to the National Treasury.

3. According to the official letter of the Director-General of Budget, Accounting and Statistics, Executive Yuan on November 16, 2016, reply to the Ministry of Finance, under the principle of ensuring the establishment of a good control mechanism for the collection of revenue and reconciliation by the authorities, the printed statement of "Detailed information of the General Treasury's remittance and online payment" can be used as the source document for accounting purposes.

Q4. If the agency has commissioned the bank to collect the charges and fees on the “e-Bill national payment network,” how is this different from online payment to the National Treasury?

Answer:

To facilitate payment by the public and to speed up the process of payments to the National Treasury, online payment to the Treasury is a collection method suitable for all agencies and not involving a service charge, which is different from the customized collection method provided by the “e-Bill national payment network.”

Payers can make payments to the National Treasury via the Internet and IC ATM card through specific information provided by the agency, such as Beneficiary Account and Payment ID. The payers are either natural persons or juridical persons and can pay one's own or another's bills.

Q5. Government agencies currently use "Government agency vouchers (Purchasing CARDS)" for procurement and electronic payment. Is it possible to use them to make online payment to the National Treasury in the future?

Answer:  There is no plan at present.

Q6. If there are errors or overpayment using the online payment to the National Treasury, how can payers get refunds?

Answer:

In accordance with Article 2 of the “Regulations Governing the Handling of Return of Revenues and Recovery of Expenditures of the National Treasury,” if any revenue funds paid into the National Treasury deposit account should be returned in whole or in part because the agency that originally received the funds (the "recipient agency") has discovered that they were received in error or because the return of the funds is required based on a law or regulation, the procedures for handling the return of the funds are as follows:

(1) The recipient agency shall complete a Statement of Return of Revenue to have the returnable funds transferred to the special agency account of the recipient agency, or have the returnable funds reclassified in the National Treasury deposit account under the agency's account title "Treasury Funds - Revenue that Is Funds Held in Custody or Collected for Others."

(2) If the recipient agency will have the returnable funds transferred to its special agency account, it shall complete a special agency account deposit receipt, and send it, along with the Statement of Return of Revenue, to the Treasury agent bank or institution to have the transfer carried out. It furthermore shall issue to the original payer a check for the returnable funds drawn on its special agency account, or directly transfer the returnable funds to an account designated by the original payer.

(3) If the recipient agency will have the returnable funds reclassified in the National Treasury deposit account under the title "Treasury Funds - Revenue that Is Funds Held in Custody or Collected for Others," it shall complete a National Treasury Paying-In Slip and send it, along with the Statement of Return of Revenue, to the Treasury agent bank or institution to carry out the account transfer. It furthermore shall issue a payment voucher and send it to the National Treasury Administration, Ministry of Finance, which shall issue a National Treasury check for the returnable funds and deliver it to the original payer, or transfer the returnable funds to an account designated by the original payer.