Thông tư 84/2016/TT-BTC

CIRCULAR

ON GUIDELINES FOR COLLECTION AND PAYMENT OF TAXES AND DOMESTIC REVENUES FOR THE STATE BUDGET

Pursuant to the Law on State budget No. 01/2002/QH11 dated December 16, 2002 and the Law on State budget No. 83/2015/QH13 dated June 25, 2015;

Pursuant to the Law on Tax administration No. 78/2006/QH11 dated November 29, 2006; Law on amendments to the Law on Tax administration No. 21/2012/QH13 dated November 20, 2012; Law on amendments to Laws on Taxation No. 71/2014/QH13 dated November 26, 2014;

Pursuant to the Law on Electronic transaction No. 51/2005/QH11 dated November 29, 2005;

Pursuant to the Government's Decree No. 83/2013/ND-CP dated July 22, 2013 on guidelines for the Law on Tax administration and Law on amendments to the Law on Tax administration; the Government's Decree No. 91/2014/ND-CP dated October 1, 2014 on amendments to Decrees on Taxation; the Government's Decree No. 12/2015/ND-CP dated February 12, 2015 on guidelines for Law on amendments to Laws on Taxation and amendments to Decrees on Taxation;

Pursuant to the Government's Decree No. 27/2007/ND-CP on electronic transaction in financial activities;

Pursuant to the Government's Decree No. 215/2013/ND-CP dated December 23, 2013 defining the functions, tasks, entitlements and organizational structure of the Ministry of Finance;

At the request of the Director of the General Department of Taxation,

The Minister of Finance promulgates a Circular on procedures for collection and payment of taxes and domestic revenues for the State budget as follows:

Chapter I

GENERAL PROVISIONS

Article 1. Scope and regulated entities

1. Scope

This Circular provides guidance on procedures for collection and payment of the following State budget revenues (hereinafter referred to as collection and payment): taxes, fees, charges, land rents, water surface rents, land levies, charges for granting mineral extraction right, and other revenues collected by tax authorities (hereinafter referred to as taxes and domestic revenues), excluding revenues from import/export.

2. Regulated entities

a) Taxpayers prescribed in law and regulations on tax administration.

b) Tax authorities including: General Department of Taxation, Departments of Taxation and Sub-departments of Taxation.

c) State Treasuries including: The State Treasury; Operations Centers of State Treasury; State Treasuries of provinces and central-affiliated cities (hereinafter referred to as provinces); Transaction Offices of State Treasuries affiliated to State Treasuries of provinces; State Treasuries of districts, district-level towns, provincial-affiliated cities (hereinafter referred to as districts).

d) Banks including: Commercial banks, branches of foreign banks operating in accordance with law on credit institutions in connection with collection and payment of taxes and domestic revenues.

dd) Other organizations and individuals related to the collection and payment of taxes and domestic revenues.

Article 2. Interpretation of terms

For the purposes of this Circular, these terms below shall be construed as follows:

1. Web portal of General Department of Taxation means a system connecting, exchanging and furnishing information for the purposes of management of State budget revenues and initiating procedures for e-Tax payment under management of General Department of Taxation.

2. Exchange of information portal of banks means a system connecting and exchanging information and electronic data between banks and General Department of Taxation.

3. Collecting authority means a tax authority in charge of monitoring and management of taxes and domestic revenues payable to government budget.

4. Shared lists are lists of information for the purposes of collection of State budget revenues, including: A list of State Treasury agencies, a list of tax authorities, a list of collecting banks, a list of coordinating banks, a list of numbers of State revenue account numbers, a list of chapter numbers, a list of subsection numbers.

5. Taxpayer’s data means information about taxpayers under management of tax authorities, including: Names, TINs, addresses, chapter numbers, names, and identification numbers of their supervisory tax authorities.

6. Tax’s data means information about amounts payable to the State budget, including: Names of amounts payable, sums of money, number of decision/notification of amounts payable issued by competent agencies (if any), tax periods, names of State budget revenues, chapter numbers and names, subsection numbers and names, collecting authority identification numbers and names, State Treasury agency identification numbers and names that keep records of the revenues.

7. Non-coordinating bank means a bank that has not concluded an agreement on cooperation in collection with General Department of Taxation.

8. Coordinating bank means a bank that concluded an agreement on cooperation in collection with General Department of Taxation (or with General Department of Taxation and Vietnam State Treasury).

9. Collecting bank means a bank that concluded an agreement on cooperation in collection with Vietnam State Treasury and have a collecting account or a payment account opened by the Vietnam State Treasury at the bank.

10. E-tax payment means a method of tax payment via the web portal of General Department of Taxation or via Internet banking channels of banks in accordance with law on electronic transactions and relevant law and regulations.

11. “Cut off time”  means a point of time at which the transmission and receipt of payment vouchers for the purposes of collating daily payment data of Vietnam State Treasury and those of collecting banks is suspended, which is defined as 16:00 of a working day.

If it is necessary to change transaction time of a working day, Vietnam State Treasury shall take charge and cooperate with collecting banks in reaching a consensus on the “cut off time” of such working day.

Article 3. Payment dates

1. In case of an e-Tax payment, payment date is the date on which the payment system of bank/State Treasury agency debits the taxpayer’s account or the authorized person’s account and also indicated in the e-Tax payment receipt.

2. In case of a cash payment or wire transfer, payment date is the date on which the bank/State Treasury agency collects a sum of cash or debits the taxpayer’s account or the authorized person’s account and also indicated in the payment receipt.

3. In case of a tax payment through an entity authorized to collect taxes (hereinafter referred to as collecting entity), payment date is the date on which the taxpayer/authorized person pays a sum of cash to the collecting entity, or the date on which a wire transfer is made from the taxpayer’s account or the authorized person’s account and also indicated in the payment receipt issued by the collecting entity.

Article 4. Information exchange in terms of collection and payment

1. Tax authorities, State Treasury agencies, coordinating banks, collecting banks shall use the electronic transactions method in exchange of the shared lists, taxpayer’s data, tax’s data, sums of paid taxes. In the event of technical incidents leading impracticable to apply the electronic transaction method, the parties may temporarily exchange information about collection and payment by other methods to ensure that information and data are provided promptly for the management of collection and payment.

2. Information about collection and payment in the form of electronic messages between the relevant parties must satisfy the following requirements:

a) Meeting all criteria in accordance with this Circular and current law provisions.

b) Bearing a digital signature and applying a security plan.

3. A digital signature on an electronic message must be:

a) Issued by a provider of authentication of digital signatures or a regulatory agency, certified by a regulatory agency; and valid in the period over which the parties exchange electronic information.

b) Communicated in writing to relevant parties (tax authorities, State Treasury agencies, banks) for acceptance in electronic transactions in connection with collection and payment.

If there is any change to the digital signature, its holder must notify the relevant parties in writing of such change at least 15 days before the effective date of the new digital signature.

Article 5. Responsibilities of tax authorities, State Treasury agencies, banks, taxpayers in collection and payment

1. Responsibilities of tax authorities

a) Promptly update information about the shared lists, taxpayer’s data, tax’s data on the web portal of General Department of Taxation.

b) Cooperate with banks in entering into agreements on cooperation in collection.

c) Support banks/State Treasury agencies in professional and technical operation during the collection cooperation progress.

d) Grant e-Tax payment accounts to taxpayers as prescribed by the Ministry of Finance on electronic transactions in tax field; provide taxpayers with guidelines for preparing tax declaration or deposit slip; provide taxpayers with tax’s data to ensure that the declaration or slip is prepared adequately and accurately; and certify the paid tax at the request of taxpayers.

dd) Receive information about the sums of taxes paid by State Treasury agencies and banks for the purposes of tax administration; trace revenues with by State Treasury agencies, banks, taxpayers; and deal with deviation and omission in connection with those revenues.

e) Cooperate with State Treasury agencies in collation of data to ensure the consistency before the accounting books are closed.

d) Consider the suspension or termination of a bank’s cooperation in collection if such bank fails to satisfy the requirements for cooperation in collection or violates laws on tax administration.

2. Responsibilities of State Treasury agencies

a) Provide General Department of Taxation with the list of collecting banks; provide collecting authorities with the list of State Treasury agencies keep records of State budget revenues in the case where the State Treasury agency and the collecting authority are not at the same administrative level.

b) Collect sums of taxes or domestic revenues from taxpayers and keep records of State budget revenues according to the collection and payment information provided by the tax authorities.

c) Provide taxpayers with guidelines for filling in tax declarations; grant a document certifying the full payment of tax bearing signature and seal of the State Treasury agency to a taxpayer if the taxpayer has paid tax to the State Treasury agency; or grant a printed tax payment receipt or a copy of tax payment receipt bearing signature and seal of the State Treasury agency at the request of the taxpayer.

d) Receive information about collection from collecting banks, check sum of paid taxes via the accounts of State Treasury agencies opened at the banks; and cooperate with collecting banks in dealing with deviation and omission arising during the cooperation progress.

dd) Provide adequate information about sum of collected taxes by collecting authorities upon which the deduction is made, keep records of accurate payment dates of taxpayers, provide information about sum of collected domestic revenues not under management of the tax authority in order for the tax authority gather the sum of collected domestic revenues in the district/province; and check the domestic revenues before the monthly or annual accounting book is closed.

e) Cooperate with tax authorities and collecting banks in tracing and handling deviation and omission of collection and payment.

g) Support tax authorities and collecting banks in professional and technical issues during the collection cooperation progress.

3. Responsibilities of collecting banks, coordinating banks

a) Use and protect confidentiality of information about collection and payment furnished by tax authorities on the web portal of General Department of Taxation.

b) Performing the agreement on cooperation in collection concluded with General Department of Taxation (or with General Department of Taxation and the Vietnam State Treasury).

c) Provide taxpayers with guidelines for filling in tax declarations; grant a tax payment receipt bearing signature and seal of the person who has made or approved the document; or grant a printed tax payment receipt or a copy of tax payment receipt at the request of the taxpayer.

d) Make wire transfer of State budget revenues to the account of State Treasury agency opened at the collecting bank adequately, accurately and promptly as prescribed. If the bank makes an inadequate or late wire transfer of collected State budget revenues to the account of State Treasury agency, the bank must not only make an adequate wire transfer thereafter but also be liable to late payment interest on such inadequate or late wire transfer as prescribed in law on tax administration.

dd) The collecting bank shall completely fill in tax payment receipts and transfer them to the State Treasury agency; keep records of accurate payment dates of taxpayers; provide additional information about tax collection (identification number of the State Treasury agency, identification number of the collecting authority, number of State revenue accounts, chapter numbers, subsection numbers) and include the sum of collected taxes in the account of the State Treasury agency.

e) The coordinating bank shall transmit information about tax collection and sum of collected taxes to the collecting bank.

g) Trace and handle deviation and omission of collection and payment with State Treasury agency, tax authority, taxpayers, taxpayer’s bank as required by each transaction arising.

4. Responsibilities of non-coordinating banks

Fulfill obligations of providers of payment services adequately and accurately as prescribed by the State Bank of Vietnam as follows:

a) Grant tax payment receipts to taxpayers when the taxpayer pays tax to the bank; grant printed payment slips or copies of tax payment receipts at the request of the taxpayer.

b) Conduct payment transactions promptly, safely and accurately as agreed with the users of payment services as prescribed; make timely adjustments to deviation and omission in connection with payment orders of users of payment services; cooperate with relevant banks or State Treasury agencies in recovery of mistaken or excess sum of transferred money as prescribed in law and regulations; and compensate for damage caused by itself in accordance with regulations and law.

c) Cooperate in tracing and handling deviation and omission at the request of taxpayers or collecting banks.

5. Responsibilities of taxpayers

a) Pay full taxes on time as prescribed in law on tax administration; register and make e-Tax payment in administrative divisions where tax authorities and banks have provided e-Tax payment services.

b) Make adequate and accurate declaration under responsibility of the taxpayer in a tax declaration or a deposit slip.

c) Cooperate with the bank and the tax authority in collating information and dealing with deviation and omission (if any) in relation to payment to State budget.

d) Monitor information about payment to State budget via email or e-Tax account on the web portal of General Department of Taxation.

Chapter II

PROCEDURES FOR TAX COLLECTION AND PAYMENT

Section 1. PROCEDURES FOR E-TAX PAYMENT

Article 6. Making tax payment receipts on web portal of General Department of Taxation

The taxpayer shall log in the e-Tax payment system on the web portal of General Department of Taxation using the e-Tax account issued by the tax authority (in accordance with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance on guidelines for electronic transactions in tax field) to make a tax payment receipt.

The taxpayer shall choose one of two methods of payment: “Making payment slip” or “Making authorized payment slip” and completely fill in deposit slip (using Form No. C1-02/NS issued herewith) as follows:

1. Payment currency:

- Check “VND” box if the taxpayer must pay a sum of tax or domestic revenue in VND.

- Check “USD” or another kind of currency if the taxpayer must pay a sum of tax or domestic revenue in US Dollar or other foreign currency as prescribed in law and regulations.

2. Taxpayers and authorized persons:

- If choose “Making payment slip”, the system will automatically display the taxpayer’s information including: name, TIN, and address of the taxpayer according to his/her log in account.

- If choose “Making authorized payment slip”, the system will automatically display the authorized person’s information including: name, TIN, and address of the authorized person according to his/her log in account. The authorized person must declare the taxpayer’s information including: name, TIN, and address of the taxpayer.

3. Bank/State Treasury and e-Tax account: Choose the bank and e-Tax account according to the list registered for e-Tax payment.

4. Payment to State budget

The taxpayer shall choose the box “State revenue account” or the box “VAT refund withdrawal account” as follows:

- Check the box “State revenue account” if paying taxes, late payment interests, fines or other State budget revenues.

- Check the box “VAT refund withdrawal account” if returning the refunded VAT according to a decision of the competent authority or the taxpayer found that he/she has been refunded not in accordance with regulations of law; excluding the case of returning the refunded VAT due to mistaken or excess payment.

5. State Treasury account: Choose the name of the State Treasury agency receiving revenues (hereinafter referred to as receiving State Treasury agency) in the list of State Treasury agencies; and choose the name of the collecting bank corresponding to the chosen State Treasury agency in the list provided.

The State Treasury agency receiving revenues and the collecting authority are at the same administrative level. If the receiving State Treasury agency and the collecting authority are not at the same administrative level, the collecting authority shall request the taxpayer to choose the appropriate State Treasury agency.

6. Payment according to a document issued by the competent authority (if any): Check one of the boxes corresponding to the issuing authority including “State Audit Agency”, “Government Inspectorate”, “Financial Inspectorate”, “Other competent authority”.

If the taxpayer pays tax according to a decision issued by a tax authority, then check the box “Other competent authority”.

7. Collecting authority’ name: The system will automatically display the name of the supervisory tax authority of the taxpayer. If a revenue under management of another tax authority, the taxpayer shall choose other collecting authority in the list of tax authorities.

8. State budget revenues:

The taxpayer shall inquire the revenues payable on the e-Tax payment system and choose one or a number of revenues listed on the system. The taxpayer may correct the sum of each revenue.

In case of occurrence of a revenue not included in the list on the system, the taxpayer shall select the list of “State budget revenues” and then choose the appropriate revenues and fill in the sum of payments.

In case of payment of tax, land levy, registration tax, or another revenue in connection with property registration, the taxpayer shall fill following additional information in the box “State budget revenues”: address of house, land plot; mean of transport, trademark, type, color, chassis number, and engine number of plane, boat, car, or motorcycle.

In case of payment according to a document issued by the competent authority, the taxpayer must also declare name of the issuing authority.

9. Completion of tax payment receipt The taxpayer must bear the digital signature at one of the 3 positions of taxpayer/chief accountant/head of entity and then send the deposit slip on the e-Tax payment system.

Article 7. Receiving and processing e-tax payment receipts on web portal of General Department of Taxation

1. On the web portal of General Department of Taxation

The web portal of General Department of Taxation shall receive and verify the eligibility of e-tax payment receipts, certify taxpayer’s digital signature and send a notification (using the Form No.01/TB-TDT issued together with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance) of confirmation of acceptance, or rejection of tax payment receipt and explanation thereof to the taxpayer.

If the taxpayer use the Tax Value-Added Network (T-VAN) Services, the web portal of General Department of Taxation shall send a written confirmation of tax payment receipt to the taxpayer through a provider of T-VAN services (using Form No. 01/TB-TDT issued together with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance).

If the tax payment receipt is considered eligible, the web portal of General Department of Taxation shall bear the digital signature of the General Department of Taxation in the e-tax payment receipt and send it to the system of the bank that the taxpayer has chosen when making the tax payment receipt.

The web portal of General Department of Taxation shall receive a notification of successful or unsuccessful tax payment (using the Form No. 05/TB-TDT issued together with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance) and a deposit slip (if any) sent by the bank system, and then send them to the taxpayer’s e-Tax account.

2. At the bank where the taxpayer open account

The bank shall verify the information in the deposit slip and conditions for debiting the taxpayer’s account as follows:

- If the information in the deposit slip is considered ineligible or eligible but disqualified for conditions for debit, the bank system shall bear the digital signature in a notification of unsuccessful tax payment (using Form No. 05/TB-TDT issued together with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance) and send it to the taxpayer via the web portal of General Department of Taxation.

- If the information in the deposit slip is considered eligible and disqualified for conditions for debit, the bank system shall debit the taxpayer’s account according to the deposit slip’s information and bear the digital signature in a notification of successful tax payment (using Form No. 05/TB-TDT issued together with Circular No. 110/2015/TT-BTC dated July 28, 2015 of the Ministry of Finance) attached with the deposit slip (bearing the bank’s digital signature) and send them to the taxpayer via the web portal of General Department of Taxation.

Article 8. E-Tax payment services of banks

1. The taxpayer shall make an e-tax payment receipt via e-payment services provided by a bank (namely ATM, internet banking, mobile banking, POS or other e-payment services) in conformity with instructions on using e-tax payment services of each bank system.

2. The e-Tax payment services provided by the bank must have sufficient information prescribed in Clauses 1 through 8 herewith.

Section 2. TAX PAYMENTS AT BANK’S COUNTERS, STATE TREASURY AGENCY'S COUNTERS

Article 9. Making tax payment receipts at counters of coordinating banks, collecting banks, State Treasury agencies

1. If paying tax at a counter of a coordinating bank or a collecting bank, or paying tax in cash at a counter of a State Treasury agency, the taxpayer shall make a tax declaration (using Form No. 01/BKNT issued herewith) as follows:

a) Payment method: Check the box “in cash” or “fund transfer”.

b) Payment currency:

- Check the box “VND” if the taxpayer must pay a sum of tax or domestic revenue in VND.

- Check the box “USD” or another kind of currency if the taxpayer must pay a sum of tax or domestic revenue in US Dollar or other foreign currency as prescribed in law and regulations.

c) Taxpayer’s details: Insert name, TIN, address of the taxpayer according to the tax registration information or enterprise registration information.

d) Authorized person’s details: Insert name and address of authorized person if a person is authorized to pay tax or domestic revenues on behalf of the taxpayer.

dd) Bank/State Treasury and account of payment to State budget:

- Payment by fund transfer: Insert name of the bank and account number of the taxpayer.

- Payment in cash: Only insert name of the bank/State Treasury where the taxpayer conducts the transaction without the account number.

e) Payment to State budget:

The taxpayer shall choose the box “State revenue account” or the box “VAT refund withdrawal account” as follows:

- Check the box “State revenue account” if paying taxes, late payment interests, fines or other State budget revenues.

- Check the box “VAT refund withdrawal account” if returning the refunded VAT according to a decision of the competent authority or the taxpayer found that he/she has been refunded not in accordance with regulations of law; excluding the case of returning the refunded VAT due to mistaken or excess payment.

g) State Treasury account: Insert name of the receiving State Treasury agency.

The receiving State Treasury agency and the collecting authority are at the same administrative level. If the receiving State Treasury agency and the collecting authority are not at the same administrative level, the collecting authority shall request the taxpayer to choose the appropriate State Treasury agency.

h) Payment according to a document issued by the competent authority: Check one of the boxes corresponding to the issuing authority including “State Audit Agency”, “Government Inspectorate”, “Financial Inspectorate”, “Other competent authority”.

If the taxpayer pays tax according to a decision issued by a tax authority, then choose the box “Other competent authority”.

i) Collecting authority’ name: Insert name of the collecting authority in accordance with the revenues.

The collecting authority is the supervisory tax authority of the taxpayer. If a revenue arising subject to a collecting authority other than the supervisory tax authority of the taxpayer (for example: a taxpayer files a tax return at the headquarters of a city/province, but he/she pays tax in another city/province where his/her business is operating as prescribed in law on tax administration), the collecting authority shall notify the taxpayer of the difference so as to choose the appropriate collecting authority.

k) State budget revenues

k1) Number of return/decision/notification corresponding to each revenue:

- With respect to each revenue according to decision/notification of the competent authority, the taxpayer shall indicate the number and symbol of the decision/notification (for example 123/QD-CT 67/TB-CCT).

- With respect to self-assessment tax return, the above information is not required.

k2) Tax period/date of decision/notification: Insert each revenue according corresponding to the following format:

- Irregular payment (whenever taxable income arises) DD/MM/YYYY (insert date of filing tax return);

- Monthly payment: 00/MM/YYYY;

- Quarterly payment: 00/Qx/YYYY;

- Period-based payment: 00/Kx/YYYY;

- Annual payment: 00/CN/YYYY;

- Annual statement payment: 00/QT/YYYY;

- Payment upon decision/notification: DD/MM/YYYY (insert date of decision/notification).

Examples:

- When paying VAT according to the tax return for irregular taxable income on January 15, 2016, then insert 15/01/2016 in the tax period box.

- When paying special excise duty according to the tax return for the tax period of January 1, 2016, then insert 00/01/2016 in the tax period box.

- When paying temporary enterprise income tax for the tax period of quarter I of 2016, then insert 00/Q1/2016 in the tax period box.

- When paying non-agricultural land levy for the first period of 2016, then insert 00/K1/2016 in the tax period box.

- When paying registration tax for 2017, then insert 00/CN/2017 in the tax period box.

- When paying personal income tax in the annual statement of 2016, then insert 00/QT/2016 in the tax period box.

k3) State budget revenues shall be clearly indicated as follows:

- VAT on domestic businesses.

- VAT on lottery.

- Corporate income tax on agreement-based oil and gas operation.

- Special excise tax on tobacco manufacturing.

- Special excise tax on imported cars for domestic sale.

- Personal income tax on wages.

- Personal income tax on capital investment.

In case of payment of tax, land levy, registration tax, or another revenue in connection with proper right to use or right to own, the taxpayer shall fill additional information, according to characteristics of each kind of property, in the box “State budget revenues” as follows: address of house, land plot; mean of transport, trademark, type, color, chassis number, and engine number of plane, boat, car, or motorcycle.

In case of payment according to a document issued by the competent authority, the taxpayer must also declare name of the issuing authority.

k.4) If a collecting entity pays a sum of tax collected from the taxpayer to the State budget, it must insert the number and symbol of the list of receipts in the column “Number of return/decision/notification”, insert the date of list of receipts in the column “Tax period”, and tax name in the column "State budget revenues”

l) The sum of money in number and words: Indicate the sum of paid money equivalent to the chosen currency, VND, USD or another foreign currency.

m) Taxpayer’s details

Regarding fund transfer by organizations or enterprises: Bear signature and full name of the chief accountant (if any); bear signature, full name and seal of the head of the entity (being the account holder of the account for tax payment purpose).

Regarding fund transfer by individuals: Bear signature and full name of the payer being the account holder; and leave the item Chief accountant and head of entity blank.

Regarding payment in cash: Bear signature and full name of the payer being the account holder; and leave the item chief accountant and head of entity blank.

2. Fund transfer at the counter of State Treasury agency:

a) Documents required:

a1) If requesting the State Treasury agency to debit the estimate account for the tax payment purpose: Required documents consist of a request for estimated budget expenditure (using Form No. C2-02/NS) for concurrent budget estimates, request for investment expenditure (using Form No. C3-01/NS) for investment budget estimates in accordance with Decision No. 759/QD-BTC dated April 16, 2013 of the Minister of Finance.

a2) If requesting the State Treasury agency to debit the deposit account or deposit-related account (namely the account to which money is temporarily debited, or the account which is withheld) opened at the State Treasury agency for the tax payment purpose (excluding estimate account prescribed in Point a1 Clause 2 of this Article): an payment order (using Form No. C4-02/KB issued together with Decision No. 759/QD-BTC dated April 16, 2013 of the Minister of Finance).

b) Contents, recording method and document circulation: In accordance with guidelines in Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance and guiding documents. In some cases, documents shall be clearly filled in as follows:

- When paying taxes and domestic revenues, the payer shall insert the revenue name and tax period in the column “Payment description”.

- In case of payment according to a document issued by the competent authority, the taxpayer must also insert number, symbol and date of the document, name of the issuing authority, revenue name in the column “Payment description”.

- In case of payment of tax, land levy, registration tax, or another revenue in connection with proper right to use or right to own, the taxpayer shall fill additional information, according to characteristics of each kind of property as follows: address of house, land plot; mean of transport, trademark, type, color, chassis number, and engine number of plane, boat, car, or motorcycle in the column “Payment description”

- In case of payment of VAT refund account, the taxpayer must fill in the item “receiving entity” of the item “payment to beneficiary” for the “VAT refund account” at the item “Receiving entity” of the section “Payment for beneficiary”.

Article 10. Procedures for tax payment and collection at counters of coordinating banks, collecting banks, State Treasury agencies

1. The taxpayer shall make 01 (one) copy of tax declaration in accordance with Article of this Circular and send it to the bank/State Treasury agency (if paying tax in cash at the State Treasury agency).

2. If paying tax according to a decision/notification of the tax authority, the taxpayer may submit the decision/notification to the bank/State Treasury agency where the taxpayer conducts the transaction in stead of making a tax declaration. The bank/State Treasury agency shall, according to the submitted decision/notification, initiate the procedures for collecting tax and issuing a deposit slip (using Form No. C1-02/NS issued herewith) to the taxpayer. The decision/notification of the tax authority and the deposit slip shall be kept record at the bank/State Treasury agency.

3. According to the tax declaration made by the taxpayer or the decision/notification of the tax authority, the bank/State Treasury agency shall insert the TIN in the tax collection program of the bank/State Treasury agency so as to access the taxpayer’s data and tax’s data on the program or the web portal of General Department of Taxation.

a) If there is any difference in name of taxpayer or TIN, the bank/State Treasury agency shall request the taxpayer to correct such information in conformity with the data of the bank/State Treasury agency.

If the information of the taxpayer does not exist on the web portal of General Department of Taxation, the bank/State Treasury agency shall use the temporary TIN ““0106680443”, and insert the TIN indicated by the taxpayer in the tax declaration at the end of the taxpayer’s name for the trace purpose.

Difference in address: The bank/State Treasury agency shall record the taxpayer’s declaration and instruct the taxpayer to notify the supervisory tax authority of new address.

b) If there is any difference in name of State budget revenue (declared in the column “State budget revenues” in the tax declaration by the taxpayer) or the sum of money: the bank/State Treasury agency shall record the taxpayer’s declaration.

For the purpose of completion of State budget revenues, the bank/State Treasury agency shall collate names of revenues in the tax declaration and the list of names of revenues included in the list of subsections, if a difference is found and it is unable to connect a revenue and subsection in the State budget index, the bank/State Treasury agency shall request the taxpayer to confirm or provide explanation for the revenue and make an amendment to the tax declaration in order for the bank/State Treasury agency to record the appropriate revenue.

c) Regarding other information prescribed in Point a and b Clause 3 of this Article, the bank/State Treasury agency shall record the taxpayer's declaration as indicated in the tax declaration.

4. The bank/State Treasury agency shall check the balance of the account from which a sum of money is debited for the tax payment purpose or the sum of money paid directly in cash. If the sum of money is sufficient for the tax payment purpose, the bank/State Treasury agency shall debit the account or collect the sum of money in cash, complete the tax payment receipt and issue 01 (one) copy of deposit slip to the taxpayer (using Form No. C1-02/NS issued herewith). The deposit slip issued to the taxpayer must contain adequate taxpayer’s information indicated in the tax declaration or in the decision/notification of the tax authority; payment date; signatures and full names of the persons making and approving the tax payment receipt.

If the sum of money in the account or in cash is smaller than the sum of money indicated in the tax declaration, the bank/State Treasury agency shall request the taxpayer to make another tax declaration with the sum of money equivalent to its/his/her existing sum of money in the account or in cash.

5. If the taxpayer requests the State Treasury agency to debit the taxpayer’s account opened at the State Treasury for the tax payment purpose, the taxpayer shall make a document using the form prescribed in Clause 2 Article 9 of this Circular. According to the TIN in the document made by the taxpayer, the State Treasury agency shall access the taxpayer’s data and tax’s data on the tax collection program of the State Treasury or on the web portal of General Department of Taxation.

If there is any difference in taxpayer’s name, TIN, the sum of money or any of other information: The State Treasury agency shall follow the guidelines prescribed in Clause 3 of this Article.

Regarding other information, the State Treasury agency shall follow the guidelines for recording method and procedures for document circulation in Circular No. 08/2013/TT-BTC dated January 10, 2013 of the Ministry of Finance and its guiding documents.

Article 11. Procedures for tax payment and collection at counters of non-coordinating banks

1. The taxpayer shall make a deposit slip provided by the bank with sufficient information about the taxpayer (name, TIN), the receiving State Treasury agency (names of the State Treasury agency, revenue, and collecting bank), the State budget revenue in details.

2. The bank shall check the balance of the account from which a sum of money is debited for the tax payment purpose or the sum of money paid directly in cash. If the sum of money is sufficient for the tax payment purpose, the bank shall debit the account or collect the sum of money in cash, complete the tax payment receipt and issue 01 (one) copy of deposit slip to the taxpayer. The deposit slip issued to the taxpayer must contain adequate taxpayer’s information indicated in the tax declaration; payment date; signatures and full names of the persons making and approving the tax payment receipt.

If the sum of money in the account or in cash is smaller than the sum of money indicated in the tax declaration, the bank shall request the taxpayer to make another tax declaration with the sum of money equivalent to its/his/her existing sum of money in the account or in cash.

Section 3. PROCESSING INFORMATION ABOUT COLELCTION AND PAYMENT AND FUND TRANSFER TO ACCOUNTS OF STATE BUDGET REVENUES

Article 12. Processing information about tax collection and fund transfer to State revenue accounts at non-coordinating banks

1. The non-coordinating bank must transmit adequate and accurate information declared by the taxpayer in the tax payment receipt to the collecting bank through the payment channel as prescribed by the State Bank. Each tax payment receipt shall contain:

 (1) Name, TIN, and address of the taxpayer.

 (2) State revenue account or VAT refund withdrawal account.

 (3) Name of receiving State Treasury agency.

 (4) Name of collecting authority.

 (5) Information related to State budget revenue(s):

- Number and date of decision, number and date of notification, name of the issuing authority;

- Tax period; name of tax or revenue; address of house, land plot (if any); mean of transport, trademark, type, color, chassis number, and engine number of plane, boat, car, or motorcycle (if any).

 (6) The sum of money of each revenue in VND or foreign currency and exchange rate in details.

 (7) Payment date.

Apart from 07 (seven) compulsory pieces of information above, the non-coordinating bank may transmit other information about deposit slip in accordance with interbank payment professional procedures.

The non-coordinating bank need not determine the chapter, subsection and State revenue account according to the revenue indicated in the fund transfer document.

2. The non-coordinating bank must transfer the sum of tax paid by the taxpayer to the account of the State Treasury agency opened at the collecting bank and transmit information to the taxpayer as follows:

a) Keep records and transmit the tax payment information to the collecting bank within the working day for each tax payment made in the working hours of such working day.

b) Keep records and transmit the tax payment information to the collecting bank no later than 9 am of the consecutive working day for each tax payment made after the working hours or in days off and public holidays as prescribed in law on labor.

c) At the end of the year, the non-coordinating bank must cooperate with collecting bank in checking the accurate and consistent data.

Article 13. Processing information about tax collection and collection and fund transfer to State revenue accounts at coordinating banks

1. The coordinating bank must complete and provide additional information about tax payment receipt on the collection cooperation system according to the shared lists, taxpayer’s data and tax’s data provided on the web portal of General Department of Taxation. Additional information contains:

a) Identification number of receiving State Treasury agency.

The bank shall, according to the name of State Treasury agency declared in the tax payment receipt by the taxpayer and the list of State Treasury agencies on the web portal of General Department of Taxation, add the identification number of the State Treasury agency.

b) Identification number of collecting authority

The bank shall, according to the name of collecting authority declared in the tax payment receipt by the taxpayer, tax’s data and the list of tax authorities on the web portal of General Department of Taxation, add the identification number of the State Treasury agency.

c) Number of State revenue account

The bank shall, according to the name of collecting authority declared in the tax payment receipt by the taxpayer, tax’s data and the list of State revenue accounts on the web portal of General Department of Taxation, add the State revenue account.

d) Chapter number

If the taxpayer pays a tax already included in the tax’s data, the bank shall record the chapter number in such tax’s data.

If the taxpayer pays a tax not included in the tax’s data, the bank shall record the chapter number in the taxpayer’s data.

If the taxpayer pays a personal income tax not included in the tax’s data, the bank shall add chapter number "557" for the revenue if the collecting authority is the Department of Taxation or add chapter number "757" for the revenue if the collecting authority is the Sub-department of Taxation.

If the taxpayer pays a sum of charge for granting mineral extraction right not included in the tax’s data, the bank shall add the chapter “026” for a notification of payment of charge for granting mineral extraction right according to a decision of the Ministry of Natural Resources and Environment, or add the chapter number “426” for a notification of payment of charge for granting mineral extraction right according to the decision of the People’s Committee of the province.

After following the aforesaid steps, if the bank still fails to determine a chapter number, it shall use the chapter number “999” for the above revenue.

dd) Subsection number

If the taxpayer pays a tax already included in the tax’s data, the bank shall record the subsection number in such tax’s data.

If the taxpayer pays a tax not included in the tax’s data, the bank shall, according to the State budget revenues declared by the taxpayer and the list of subsection numbers on the web portal of General Department of Taxation, determine the respective subsection number.

After following the aforesaid steps, if the bank still fails to determine a chapter number, it shall use the subsection number “9999” for the above revenue.

2. The coordinating bank must transmit adequate and accurate information in the tax payment receipt declared by the taxpayer and additional information prescribed in Clause 1 of this Article to the collecting bank. Each tax payment receipt shall contain:

 (1) Name, TIN, and address of the taxpayer.

 (2) State revenue account or VAT refund withdrawal account.

 (3) Name of receiving State Treasury agency.

 (4) Name of collecting authority.

 (5) Information related to State budget revenue:

- Number and date of decision, number and date of notification, name of the issuing authority.

- Tax period; name of tax or revenue; address of house, land plot (if any); mean of transport, trademark, type, color, chassis number, and engine number of plane, boat, car, or motorcycle (if any); chapter number, subsection number of each tax/revenue.

- Chapter number, subsection number of each tax/revenue.

 (6) The sum of money of each tax/revenue in VND or foreign currency and exchange rate in details.

 (7) Payment date.

Apart from 07 (seven) compulsory pieces of information above, the coordinating bank may transmit other information about deposit slip in accordance with interbank payment professional procedures.

3. The coordinating bank must transfer the sum of tax paid by the taxpayer to the account of the State Treasury agency opened at the collecting bank and transmit information to the taxpayer as follows:

a) Keep records and transmit the tax payment information to the collecting bank within the working day for each tax payment made in the working hours of such working day.

b) Keep records and transmit the tax payment information to the collecting bank no later than 9 am of the consecutive working day for each tax payment made after the working hours or in days off and public holidays as prescribed in law on labor.

c) At the end of the year, the coordinating bank must cooperate with collecting bank in checking the accurate and consistent data.

Article 14. Processing information about tax collection and fund transfer to State revenue accounts at collecting banks

1. The collecting bank shall complete the collection information as follows:

a) With regard to a payment paid by the taxpayer to the collecting bank, the collecting bank shall complete the collection and payment information as prescribed in Clause 1 Article 13 of this Circular.

b) With regard to a payment transferred by another bank, the collecting bank shall:

- Check the State budget revenue. If there is lack of information or difference in information prescribed in Article 12, 13 of this Circular is lack or different, or difference in fund transfer information and the sum of money transferred in the account of the State Treasury agency, the collecting bank shall send a trace request to the transferring bank for appropriate amendment.

- Add information about revenues transferred by the non-coordinating bank, including: Identification number of receiving State Treasury agency, identification number of collecting authority, State revenue account number, chapter number, subsection number as prescribed in Clause 1 Article 13 of this Circular.

2. The collecting bank shall keep record of the fund transfer to the account of State Treasury agency and transmit collection and payment information to the State Treasury agency as follows:

a) Regarding a tax payment or fund transfer before the “cut off time” of a working day, the bank shall include the sum of money in the account of the State Treasury agency right after the transaction time and transmit the payment information to the State Treasury agency within such working day.

b) Regarding a tax payment or fund transfer after the “cut off time” of a working day or in a day off as prescribed by law, the bank shall include the sum of money in the account of the State Treasury agency right after the transaction time and transmit the payment information to the State Treasury agency no later than 9 am of the consecutive working day.

c) At the end of the year, the collecting bank must cooperate with the State Treasury agency in checking the accurate and consistent data.

d) The collection and payment information shall be transferred to the State Treasury agency in accordance with Clause 2 Article 13 of this Circular.

Article 15. Processing collection and payment information at State Treasury agencies

1. With regard to revenues collected at the a counter of a State Treasury agency, it shall:

a) Complete the collection and payment information as prescribed in Clause 1 Article 13 of this Circular for tax payment in cash and as prescribed in Clause 5 Article 10 of this Circular for request to debit taxpayer’s account opened at the State Treasury agency for the tax payment purpose.

b) Include the sum of money to the State revenue account or the equivalent account as prescribed.

2. With regard to information and sum of money transferred by the collecting bank, the State Treasury agency shall check the information about the revenue. If there is lack of any of information prescribed in Clause 2 Article 13 of this Circular, the State Treasury agency shall send a trace request to the collecting bank for appropriate amendments.

3. The State Treasury agency shall gather collection and payment information and send a list of deposit slips (using Form No. 04/BK-CTNNS issued together with Circular No. 32/2014/TT-BTC dated March 11, 2014 of the Ministry of Finance) by electronic means no later than 10 am of the consecutive working day.

Each revenue information transmitted to the tax authority must contain:

 (1) Name, TIN, and address of the taxpayer.

 (2) State revenue account or VAT refund withdrawal account.

 (3) The couple account of debit account and credit account of the revenue.

 (4) Number and date of decision, number and date of notification, name of the issuing authority.

 (5) Tax period; name of tax or revenue; address of house, land plot (if any); mean of transport, trademark, type, color, chassis number, and engine number of plane, boat, car, or motorcycle (if any); chapter number, subsection number of each payment.

 (6) Sum of money, in VND or foreign currency (original currency and exchange rate).

 (7) Payment date.

4. The State Treasury agency where the revenue is recorded shall transmit the list of deposit slips (using Form No. 04/BK-CTNNS issued together with Circular No. 32/2014/TT-BTC dated March 11, 2014 of the Ministry of Finance) to the collecting authority corresponding to the information declared.

5. With respect to domestic revenues not collected by the tax authorities, the State Treasury agency must collect them according to collecting authorities respectively in the list of deposit slips (using Form No. 04/BK-CTNNS issued together with Circular No. 32/2014/TT-BTC dated March 11, 2014 of the Ministry of Finance) and transfer them to the tax authority same administrative level in order for the tax authority keep records of domestic revenues in the administrative divisions.

Article 16. Processing collection and payment information at tax authorities

1. The tax authority shall receive collection and payment information from the State Treasury agency, inspect the digital signature and details in the list of deposit slips, and insert them to the tax management system for keeping records of revenues and payments of taxpayers.

2. The tax authority shall trace and deal with difference and amend information about revenues with the State Treasury agency and taxpayers as prescribed in Article 17 of this Circular.

3. Every 15^th or on the consecutive working day of the 15th (if it is a day off prescribed in the law on labor), the tax authority shall notify payments in the preceding month recorded in the tax management system to the taxpayer via the e-Tax account issue by General Department of Taxation.

Article 17. Handling difference, tracing, and amending tax collection and payment information

1. Rules for handling deviation or omission

a) Any entity from which a deviation or omission arises or is found must initiatively determine the reasons and take remedial measures, and then send trace requests or notifications to relevant entities for handling as prescribed.

The deviation or omission must be handled within the day on which the deviation or omission is found, if the time of amendment in that day runs out, such deviation or omission must be handled no later than the consecutive working day.

b) Overpaid or underpaid sum of money shall be handled as prescribed in regulations on handling of deviation or omission of banks or State Treasuries.

c) If arising deviation or omission in records of collection and payment, the bank/State Treasury agency may not refund the sum of money to the taxpayer. The bank/State Treasury agency shall trace and complete the records of revenues as prescribed in regulations on handling of deviation or omission in payment provided that it does not affect the records of payments made by the taxpayer.

d) If the collection and payment information has been transmitted from the State Treasury agency to the tax authority, amendments to or return of relevant documents must be also transmitted to the tax authority for appropriate amendments.

dd) If the taxpayer conducts one e-Tax payment more than 02 (two) times in a day, the taxpayer must request the bank/State Treasury agency to remain one payment. If the paid tax of the coincident payment has been included in the State budget, the taxpayer may deduct that sum of money from other amounts payable or request for refund as prescribed in law on tax administration.

e) The trace related to the amendments shall be carried out by the State Treasury agency keeping records of revenues as follows:

- If the deviation or omission is found by the tax authority, it shall send a request for amendment to State budget revenues (using Form No. C1-07/NS issued together with Decision No. 759/QD-BTC dated April 16, 2013 of the Minister of Finance) to the State Treasury for amendments.

- If the deviation or omission is found by the State Treasury agency, it shall send a request for amendment to State budget revenues to the tax authority for amendments. The State Treasury agency shall make a trace request for revenues included in the accounts pending revenues of the tax authority for the purpose of providing additional records of revenues.

- If the trace is conducted with the taxpayer, the authority finding the deviation or omission shall use the trace request (using Form No. C1-11/NS issued herewith).

g) The bank, State Treasury agency, tax authority shall deal with the trace within 03 (three) working days from the date on which the trace request or request for amendments is received.

2. Conducting trace and amending records of State budget revenues

a) Regarding taxpayer

If the taxpayer finds inaccurate information declared in the tax payment receipt, it must cooperate with the bank/State Treasury agency for handling of the deviation or omission.

If the taxpayer finds the deviation or omission in connection with the payment recorded by the tax authority, it shall make a trace request (using Form No. C1-11/NS issued herewith) enclosed with the tax payment receipt or information related to the request for amendments sent to the tax authority.

b) Regarding non-coordinating bank or coordinating bank

Upon receipt of trace request sent by the taxpayer, the non-coordinating bank or the coordinating bank must conduct the trace and make necessary amendments as prescribed in regulations in handling of deviation or omission in payment. If the sum of money and collection information has been transferred to the collecting bank, if deviation or omission is found, the non-coordinating bank or the coordinating bank shall send a trace request to the collecting bank for trace and amendments to deviation or omission in accordance with the interbank payment procedures.

c) Regarding collecting bank

Upon receipt of trace request sent by the non-coordinating bank or coordinating bank, the collecting bank must conduct the trace and make necessary amendments as prescribed in regulations in handling of deviation or omission in payment; and send the amended information to the State Treasury agency (if documents have been transferred to the State Treasury agency) for necessary amendments in connection with the records of revenues.

In case of overpaid payment transfer (in comparison with the sum of money paid by the customer), the bank shall send a trace request to the State Treasury agency. According to the trace request, the State Treasury agency shall return the overpaid sum to the bank. In case of underpaid payment transfer, the bank shall transfer the remaining sum of money to the account of the State Treasury agency provided that the record matches the previous records.

d) Regarding State Treasury agency

When the revenue has been recorded and collection information has been transferred to the tax authority, if the deviation or omission is found, the State Treasury agency shall send a request for amendment to State budget revenues to the tax authority for amendments.

Upon receipt of trace request sent by the taxpayer/tax authority/bank, the State Treasury agency shall conduct the trace and make necessary amendments and notify relevant agencies of amendments to collection and payment information.

The State Treasury agency shall make an electronic trace request for revenues included in the accounts pending revenues of tax authority for the purpose of providing additional records of revenues.

dd) For tax authority

Upon receipt of trace request sent by the taxpayer, the tax authority shall trace the collection and payment information and send a request for amendments to State budget revenues (using Form No. C1-07/NS issued together with Decision No. 759/QĐ-BTC dated April 16, 2013 of the Minister of Finance) to the State Treasury agency for amendments. When the State Treasury agency makes the amendments completely, the tax authority shall notify the taxpayer.

Upon receipt of trace request sent by the State Treasury agency, the tax authority shall confirm or add information about records of revenues to the State Treasury agency as the basis for amendments to the records of revenues at the State Treasury agency.

According to the trace, confirmation, and amendments of the bank or the State Treasury agency, the tax authority shall amend the late payment interest in conformity with the actual payment date.

Article 18. Issuing printed payment slips, confirmation of paid taxes

1. If the taxpayer wishes to be issued with a tax payment receipt, it shall be issued with printed payment slip (using Form No. C1-02/PH issued together with this Circular) or a copy of tax payment receipt.

Procedures for issuing the printed payment slips or the copy of tax payment receipt shall be carried out in accordance with regulations of the bank or the State Treasury agency where the payment is made.

2. The bank, State Treasury agency that has debited the taxpayer's account or has received cash at the counter must provide printed payment slip or copy of tax payment receipt to the taxpayer.

The printed payment slip is valid similarly to the original document. Each printed payment slip must contain adequate information of the original document and date of issue, signature and full name of the document maker and seal of bank/State Treasury where the printed payment slip is issued as prescribed.

3. If the taxpayer wishes to have the paid taxes confirmed, it shall send a request for confirmation of paid taxes (using Form No. C1-10/NS issued herewith) to the tax authority. Within 03 (three) working days, the tax authority shall issue a confirmation of paid taxes (using Form No. C1-10/NS issued herewith) to the taxpayer according to the collection and payment data transmitted by the State Treasury.

Chapter III

IMPLEMENTATION

Article 19. Entry into force

1. This Circular comes into force after 45 days from the day on which it is signed.

2. Deposit slip (Form No. C1-02/NS), deposit slip in foreign currencies (Form No. C1-03/NS), tax declaration (Form No. 01/BKNT issued together with Circular No. 119/2014/TT-BTC dated August 25, 2014 of the Ministry of Finance) shall be annulled.

3. Other procedures for collection and payment not be guided in this Circular shall keep applying in accordance with current law provisions.

4. If any of documents referred to in this Circular is amended or replaced, the new document shall prevail.

Article 20. Responsibilities

1. Taxpayers, tax authorities, State Treasury agencies, banks and relevant agencies, organizations, and individuals shall implement this Circular.

2. General Director of State Treasury, the Director of the General Department of Taxation shall promulgate professional procedures, upgrade management application in accordance with regulations of the Law on State budget, the Law on Tax administration and guidelines in this Circular.

3. Difficulties that arise during the implementation of this Circular should be reported to the Ministry of Finance for consideration./.

Reference No.⁽¹⁾:…………………

Taxpayer’s name:………………………………….... Tax identification number: ...................

Address:  ....................................................................................................................

…………………………………………… Urban/ rural district: ……………. Province, City:.....

Taxpayer’s representative: ...........................................................................................

Address:  ....................................................................................................................

…………………………………………… Urban/ rural district: ……………. Province, City:.....

Hereby request the Bank/ State Treasury:………………to debit the Account No.:…………..or collect cash deposited as the remittance to the State Budget through Account for State Budget Collection □   Provisional Collection Account □      Account for Recovery of VAT Refunds □

in the Account of the State Treasury:............................................   Province, City: .......

opened at the Authorized Collecting Bank:  ...................................................................

Enclosed herewith the written document of the regulatory authority: State Audit □    Finance Inspectorate □

                                                               Government Inspectorate □    Other □

Name of the Collections Management Authority: ...........................................................

Total sum in words ⁽²⁾: ..................................................................................................

...................................................................................................................................

Note: In case of electronic tax payment, the Remitter, T-VAN organization (if available), General Department of Taxation (if available), Bank/ State Treasury must provide the digital signature, full name and specific time and date.

(1) In case of electronic tax payment through the General Department of Taxation’s Information Portal, the reference number is automatically allocated by the system for managerial purposes.

(2) In case of the VND remittance, total VND sum must be expressed in words; In case of the foreign-currency remittance, total original-currency and foreign-currency sum must be expressed in words.