Thông tư 128/2008/TT-BTC

CIRCULAR

GUIDING THE COLLECTION AND MANAGEMENT OF THE STATE BUDGET REVENUES THROUGH STATE TREASURIES

Pursuant to the Law on State budget No. 01/2002/QH11 of December 16, 2002 of the National Assembly and the Government's Decree No. 60/2003/ND-CP of June 6, 2003 detailing and guiding the implementation of the Law on State budget;

Pursuant to the Law on Tax administration No. 78/2006/QH11 of November 29, 2006 of the National Assembly and documents guiding the implementation of the Law on Tax administration;

The Ministry of Finance guides the management of the State budget revenues through State Treasuries as follows:

A- GENERAL PROVISIONS

1. Organizations, individuals, including foreign organizations, individuals operating in the Socialist Republic of Viet Nam’s territory are responsibilities for and perform obligations of full and prompt payment for various taxes, charges, fees and other payables to the State budget as prescribed by law.

2. Tax agencies, Customs offices and other agencies assigned the task of organizing State budget revenue collection by the Government and the Ministry of Finance (hereinafter referred to as collecting agencies) are responsible for coordinating with State Treasuries to organize the collection and manage the State budget revenues, regularly inspect, urge subjects to fulfill their obligations of State budget remittance fully and promptly. By principles, State budget revenues are remitted through banks or directly remitted to State Treasuries, for localities that have difficulties in making remittances through banks or at State Treasuries, the collecting agencies shall collect directly or delegate to organizations, individuals to collect in cash from the remitters, then remit to State Treasuries fully and promptly as prescribed.

3. All State budget revenues are accounted in Vietnam dong in details in accordance with the fiscal year, budget allocation, and State budget contents. State budget revenues in foreign currency are converted into Vietnam dong at the foreign exchange rates monthly announced by the Ministry of Finance at the time of accounting.

State budget revenues in kind or in workdays are converted into Vietnam dong at the item, workday values prescribed by competent State agencies at the time of arising in order to account State budget revenue.

4. State budget revenues are allocated to budgets at all levels in accordance with the percentage (%) decided by the Standing Committee of National Assembly and provincial-level People’s Councils.

5. Revenues collected in contravention of the regulation shall be reimbursed to the remitters. Revenues gathered in the State budget but then exempted or reduced or reimbursed, State Treasuries shall reimburse to the remitters according to decisions of competent State agencies.

6. The process, procedures and necessary documents for the collection, remittance, exemption, reduction, reimbursement of State budget revenues must be publicly notified and posted at the collecting agencies and State Treasuries where direct transactions with remitters are made.

B. SPECIFIC PROVISIONS

I. ORGANIZING STATE BUDGET REVENUE COLLECTION

1. Forms of State budget revenue collection

1.1. Collecting by account transfer:

- Collecting by account transfer from the remitters’ accounts in the bank, the bank shall transfer the amounts to State Treasuries’ accounts to record State budget revenue collection.

- Collecting by account transfer from the remitters’ accounts at State Treasuries, State Treasuries shall extract from the remitters’ accounts to record State budget revenue collection.

- The time of State budget remittance is the time that the banks, State Treasuries extract money from the remitters’ accounts to transfer to the State budget.

- The time to determine that the tax payer has fulfilled the obligations to make State budget remittance is the time that State Treasuries, banks, credit institutions confirm on the receipt of money remittance to State budget by account transfer.

1.2. Collecting in cash

- Collecting in cash directly to State Treasuries;

- Collecting in cash to banks where State Treasuries opened accounts. This form is applicable to banks that have agreements with State Treasuries on cash collection to State Treasuries’ accounts opened at the banks.

- Collecting in cash at collecting agencies. This form is applicable to taxes, charges, fees collected from unfixed, casual business households, or business households without accounts at State Treasury or bank and have difficulties in making State budget remittance because of being distant from the collecting offices of State Treasuries, or being distant from banks delegated by State Treasuries to collect revenues. The collecting agencies are responsible for collecting money from remitters, and then remit all the collected amounts into State Treasuries or banks where State Treasuries opened accounts;

- Collecting in cash through agencies delegated to collect:

+ Eligible organizations, individuals prescribed by the Ministry of Finance, delegated by collecting agencies are allowed to directly collect State budget revenues from the remitters, then remit to State Treasuries or banks where State Treasuries opened accounts.

+ State Treasuries are entitled to delegate eligible organizations, individuals to collect a number of taxes, charges, fees, fines;

- Collecting through organizations, individuals competent to directly collect fines as prescribed in the Ordinance on administrative violation sanctions.

- Commune-level People’s Committees are allowed to collect amounts within the commune-level budget revenue collection task; then remit to the district State Treasuries or to commune budget funds to spend in accordance with prescribed regulations (for highland communes or remote communes that are not able to regularly transact with State Treasuries).

The organization of the commune budget revenue remittance, collection is implemented as prescribed in point 2.5 section II, part II of the Ministry of Finance’s Circular No. 60/2003/TT-BTC of June 23, 2003 providing for the commune budget management and other financial activities of communes, wards, towns.

- The time to determine that the tax payer has fulfilled the obligations to make State budget remittance is the time that State Treasuries, tax agencies or organizations, individuals delegated to collect confirm on the cash revenue collection documents.

2. State budget revenue collection documents.

2.1. State budget revenue order:

State budget revenue order (the attached form C1-01/NS) is the document issued by collecting agencies to request State Treasuries, banks, credit institutions where the State budget remitters opened their accounts to extract from the remitters’ account to remit to the State budget (or into temporarily collected, withheld amounts of collecting agencies before being remitted to the State budget) as prescribed by Law on State budget and Law on Tax Administration.

2.2. Money Remittance to State budget

- Money Remittance to State budget means State budget revenue collection documents, uniformly provided by the Ministry of Finance;

- Money Remittance to State budget is applicable to the following cases:

+ Subjects obliged to pay taxes, charges, fees and other revenues (hereinafter referred to as tax payers) remit to State Treasuries, commercial banks, other credit institutions and agencies delegated to collect State budget revenues.

+ Collecting agencies or organizations, individuals delegated to collect remit the collected amounts to State Treasuries or banks where State Treasuries opened accounts.

+ The tax payer remits to the temporarily collected, withheld accounts of collecting agencies (before making State budget remittance as prescribed);

- Money Remittance is issued by the following forms:

+ Self-printed by subjects making State budget remittance;

+ Printed and issued by State Treasuries to the tax payers when they remit money there;

+ Printed and issued to the remitters by banks, agencies delegated to collect;

- Money Remittance to State budget includes:

+ Money Remittance to State budget (the attached form C1-02/NS);

+ Money Remittance to State budget in foreign currency (the attach form C1-03/NS)

+ Money Remittance to State budget converted from electronic documents (the attached form C1-09/NS);

- Money Remittance to State budget consists of the primary contents:

+ Name, tax code and address of the organizations, individuals obliged to pay tax. The address must specify the commune (ward), district, province (city) where enterprises, organizations, business households register to operate, where the individuals reside, or where the collection, remittance of the State budget revenues are made.

For organizations, individuals remitting on behalf of other tax payers, being requested to specify the substitute remitter’s information on Money Remittance, it is necessary to fully put down the information in the substitute remitter section: name, tax code (if any), address of the substitute organization, individual. The address must specify the commune (ward), district, province (city) where enterprises, organizations, business households register to operate, where the individuals, business households reside. For remitters concurrently being the tax payers, it is only required to put down information in the tax payer section. The tax payer and the substitute remitter (if any) hereinafter referred to as the tax payer.

+ Name of State Treasuries collecting State budget, commercial banks that transfer, banks where State Treasuries opened their accounts to receive State budget revenues;

+ Collecting agencies directly managing tax payers (Tax offices, Customs, Finance agencies);

+ Number, date of the customs declaration, export, import form code (or list of receipts of collecting agencies). Each Money Remittance is separately issued for one declaration;

+ Contents of the State budget remittance: accurately, fully, particularly put down the remittance contents, the amount, the State budget contents, tax period.

2.3. List of tax payments

- The list of tax payments (the attached form 01/BKNT) means documents used for tax payers to remit money to State Treasuries (or banks) that implement the Modernization project of tax collection/payment procedure among the Tax, Treasury, Customs, Finance agencies (hereinafter referred to as tax collection/payment information system). The list of tax payments includes information similar to contents of Money Remittance to the State budget.

- The list of tax payments is the basis for State Treasuries (or banks) to put information in applications of tax collection/payment.

- For tax collection/payment database that does not have sufficient information of tax payers, State Treasuries shall request tax payers to fully put down information on the list of tax payments in order to put such information in the applications and print Money Remittance to State budget; the tax payers is not obliged to make Money Remittance to State budget.

2.4. Receipts of State budget revenue collection

2.4.1. Cases of using receipts

- Collecting agencies assigned to directly collect State budget revenue in cash; organizations, individuals delegated to collect taxes, charges, fees, fines;

- State agencies competent to issue decisions on administrative violation sanctions directly collect fines;

- State Treasuries directly collect a number of charges, fees, fines; organizations, individuals are delegated by State Treasuries to collect charges, fees, and fines.

2.4.2. Kinds of receipts:

- Receipts without printed face value that need hand writing when being used;

- Receipts with availably-printed face value;

- Receipts made and printed by computer programs (including receipts with availably-printed the amount payable of each paying subject, applicable to collecting agencies or agencies delegated to collect).

2.4.3. Issuing, managing, using receipts:

- The Ministry of Finance shall uniformly provide forms for different kinds of receipts, including: receipts without printed face value and receipts printed by computer programs, receipts with availably-printed face value. Receipts applicable to collecting agencies, State Treasuries, banks participated in the tax collection/payment information system are implemented as prescribed in this Circular (the attached form C1-10/NS) and other amending, supplementing documents of the Ministry of Finance;

- The General Department of Tax shall uniformly organize the issue, management of different kinds of receipts: receipts without printed face value, receipts with availably-printed face value, receipts printed by computer programs with availably-printed the amounts payable of each paying subject directly collected by collecting agencies or agencies delegated to directly collect).

Tax agencies at all levels shall hand over receipts to agencies, units, including: State Treasuries at the same level, organizations, individuals delegated to collect in receipts, agencies competent to directly collect. Agencies using receipts are responsible for complying with the receipt management and use regulations as prescribed by the Ministry of Finance and the General Department of Tax, to settle up receipts with Tax agencies where the receipts are handed over; Tax agencies shall guide units to handle the receipt elimination as prescribed.

- In case State Treasuries use receipts printed by computer programs to directly collect money from remitters, State Treasuries shall print receipts, manage, use receipts as prescribed by the Ministry of Finance;

When remitting the collected amounts to State Treasuries or banks where State Treasuries opened their accounts, collecting agencies, organizations, individuals delegated to collect must issue the list of receipts (form 02/BK-BLT form 03/KB-BLMG- regarding receipts with availably-printed face value) and base on the list of receipts to issue Money Remittance to State budget.

2.5. Restoration documents:

- Restoration documents in State budget revenue collection management mean documents printed by computer programs on electronic database that are transmitted, received (via network systems, messengers…) among the agencies, units participating in State budget revenue collection information exchange. Restoration documents must ensure the accuracy and complete information in accordance with provided forms.

- Restoration documents have legal validity as original documents. For restoration documents required signatures, seals of agencies, units, on such restoration documents much present the signatures of competent individuals to verify the legitimacy of the documents and the seals of the agencies, units printing restoration documents. The Ministry of Finance shall delegate agencies participating in the electronic data exchange system of State budget revenue collection (Tax, Customs agencies, State Treasuries) to specifically prescribe each kind of the restoration document that require signatures and seals of units printing restoration documents;

- The transmission, reception, printing, use of the restoration documents are implemented in accordance with current provisions on electronic transaction;

- Restoration documents not ensuring the accuracy and complete information as prescribed or without signatures, seals (regarding documents that require signatures, seals) do not have legal validity to replace the original documents.

3. State budget revenue collection information exchange

3.1. Principles:

- The exchange of State budget revenue collection information must be uniformly and regularly implemented from the Central to local level, among collecting agencies, State Treasuries, organizations delegated by collecting agencies, State Treasuries to collect, and financial agencies;

- The information exchange must be confidentially secured as prescribed by law. Agencies participating in the exchange of electric information, data are responsible for ensuring the security, confidentiality, accuracy and integrity of the electronic data within the scope of their tasks; such agencies are concurrently responsible for coordinating with relevant agencies to implement technical measures to ensure the confidentiality, security of the system;

- The information exchange is automatically done by the State budget revenue collection information exchange system of the Ministry of Finance. If the exchange cannot be done by the automatic communication system, the agencies are allowed to exchange information in writing or directly exchange (messengers, electronic mails, telephones, fax…).

3.2. Information exchange contents:

- General information on the tax collection management agencies: list, code of tax collection management agencies by administrative localities; list of collecting offices of Tax, Customs agencies, State Treasuries, locality code, local organizations delegated to collect budget;

- Information of the tax payers: general information on name, address, tax code; code of Chapters, Kinds, Accounts, Items, Sub-items by current State budget contents; information on the taxes payable, customs declaration, tax period, paid taxes, reimbursed taxes (in details by documents), information on the process of tax payments, tax reimbursement… ;

- Information on the organization of State budget revenue collection: the amounts payable to State budget in the periods (month, quarter, year), in particular by collecting agencies, the State budget contents, localities (down to the commune, ward-level); monthly collection plan, in particular by localities, subjects, the direct collection forms through State Treasuries or Tax, Customs agencies… ; - The list of regulating code of State budget revenue collection, other information relating to State budget revenue collection organization.

3.3. The process of information exchange:

- The system of shared lists (the State budget contents, list of administrative area, list of collecting agencies, list of State Treasuries units,…) are regularly updated from the State budget revenue collection data exchange center at the Department of Information Technology and Statistics – Ministry of Finance and transmitted to units belonging to the financial branch to collect State budget revenue collection;

- Information on State budget revenue collection (the directory of tax paying subjects, tax collection/payment data) are transmitted from the lower-level units to upper-level units and gathered at the Central collection data exchange center, then such data shall be transmitted to relevant units;

- Information on State budget revenue collection that only relates to a number of units shall be exchanged in accordance with their regulations;

- The rate of information exchange is specifically prescribed in the process of State budget revenue collection information exchange of the Ministry of Finance.

4. The process of State budget revenue collection:

4.1. Collecting by account transfer through State Treasuries:

4.4.1. For State Treasuries not yet participated in the tax collection/payment information system:

The tax payer shall make 3 copies of the Money Remittance to State budget (the attached form C1-02/NS) and send to State Treasuries where the account is opened. Upon receiving the 3 copies of the Money Remittance, State Treasuries shall extract from the tax payer’s deposit account to collect State budget revenues and handle the copies of the Money Remittance as follows:

+ Copy 1: used as the debit document of the tax payer’s deposit account; and account State budget revenue collection and save at State Treasuries;

+ Copy 2: sent to the tax payer;

+ Copy 3: sent to the collecting agency that directly manages tax payer;

4.1.2. For State Treasuries participated in the tax collection/payment information system:

- The tax payers shall make the list of tax payments (the attached form 01/BKNT), transfer to State Treasuries where their accounts are opened. Based on the list of tax payments, State Treasuries shall extract from the tax payer’s deposit account to collect State budget revenues; and print 2 copies of the Money Remittance to State budget and handle the copies of Money Remittance as follows:

+ Copy 1: used as the debit document of the tax payer’s deposit account; and account State budget revenue collection and save at State Treasuries together with the list of tax payments;

+ Copy 2: sent to the tax payer;

- At the end of the day or periodically, State Treasuries shall transmit data of the collected taxes to the tax collection/payment database system and print 2 copies of the list of budget remittance documents (the attached form 04/BK-CTNNS) and send to collecting agencies that directly manage tax payers 1 copy, 1 copy shall be saved at State Treasuries to monitor and compare.

4.2. Collecting by account transfer through banks:

4.2.1. For banks not yet participated in the tax collection/payment information system:

- When making State budget remittances by account transfer at banks, the tax payers shall make 4 copies of the Money Remittance to State budget and send to the banks where their accounts are opened;

- Upon receiving 4 copies of the Money Remittance to State budget by account transfer, the banks are responsible for conducting procedures to extract from the tax payer’s deposit account to fully and promptly remit to the State budget within the working day or no later than the beginning of the following working day and handle the copies of Money Remittance as follows:

+ Copy 1: used as the debit document of the tax payer’s deposit account;

+ Copy 2: sent to the tax payer;

+ Copy 3, 4: sent to State Treasuries;

Upon receiving the payment documents sent by banks, State Treasuries shall examine, if it is found compliant, account State budget revenue collection and handle the copies of Money Remittance as follows:

+ Copy 3: used as documents for State budget revenue collection accounting;

+ Copy 4: sent to the collecting agency that directly manages tax payers;

- For usual clearing payment with banks, banks where State Treasuries opened their accounts must send to State Treasuries 2 copies of restoration documents with full information on the Money Remittance to State budget as the basis for State budget revenue collection accounting. In case State Treasuries participated in electronic clearing payment, based on the electronic data sent by the banks, State Treasuries shall print 2 copies of restoration documents and handle as follows: 1 copy shall be used as the basis for State budget revenue collection accounting, 1 copy shall be sent to the collecting agency that directly manage tax payers;

- In case State Treasuries participated in the tax collection/payment information system, upon receiving 2 copies of the Money Remittance to State budget, State Treasuries shall save 1 copy for State budget revenue collection accounting and discard the other (not sending to collecting agencies). At the end of the day, State Treasuries shall transmit data of the collected taxes to the database system; concurrently print 02 copies of the list of budget remittance documents and send to collecting agencies managing tax payers 1 copy of the list, the other copy is saved at State Treasuries;

- If the bank send written documents or electronic data that is not sufficient for State Treasuries to account State budget revenue collection, State Treasuries shall account into temporarily collected amounts of State budget revenue; State Treasuries shall concurrently send inspection letters to request the bank to remake supplement documents (if the bank sent insufficient information in comparison with documents made by the remitter).

If the remitter makes documents insufficient or inaccurate information, the collecting agencies are responsible for determining full information for State Treasuries to account State budget revenue collection.

After State Treasuries receive the documents with completely supplemented information as prescribed, State Treasuries shall account from temporarily collected accounts into State budget revenue collection accounts.

4.2.2. For banks participated in the tax collection/payment information system:

4.2.2.1. Collecting at the bank:

- Collecting agencies shall transmit data of the tax payers to the banks;

- The tax payers shall make the list of tax payments and send to the banks where their accounts are opened (for export, import tax payment, the tax payers shall make a separate list of tax payments for each customs declaration); the bank shall put data in computer programs, conduct procedures to extract from the tax payer’s account and concurrently print 2 copies of Money Remittance to State budget and handle as follows:

+ 1 copy to be used as the basis for accounting and saved together with the list of tax payments;

+ 1 copy to be returned to the tax payer. The bank must sign and stamp on documents being returned to the tax payer to prove that the remittance is done;

- The banks shall conduct procedures to transfer money to accounts of State Treasuries opened at such banks within working day or no later than the beginning of the following working day and concurrently fully transmit data of tax collection/payment in accordance with prescribed formats to the budget revenue collection database;

- On the basis of State budget revenue collection data transmitted by the banks, State Treasuries shall print to restore 01 copy of Money Remittance to State budget for used as the basis for State budget revenue collection accounting and for saving. At the end of the day, State Treasuries shall transmit the State budget revenue collection data to the State budget revenue collection database and concurrently print 02 copies of the list of budget remittance documents and send 1 copy to collecting agencies directly managing tax payers and save the other copy in State Treasuries.

4.2.2.2. Collecting through automated teller machines (ATM):

- This form of collection is applicable when the banks have developed software programs to collect taxes through ATM;

- The collection process is carried out as follows:

+ The collecting agency shall transmit data of the tax payer to the bank data system; the tax payers shall go the bank’s ATM, fully fill the information in the ATM’s program as required in order to transfer money to State Treasuries’ accounts and receive the list of tax payment printed from the ATM;

+ The handling of money transfer; verifying, stamping the number of taxes paid through the bank’s ATM for the tax payers; the transmission of the State budget revenue collection data of the bank and the handling of accounting, data transmission of State Treasuries are implemented as prescribed in sub-point 4.2.2.1 point 4.2 of this section.

4.2.3. A number of provisions on legitimacy of Money Remittance:

- For direct tax payments at State Treasuries: the budget revenue accountant of State Treasuries shall sign on the remittance document and stamp “State Treasury Accountant” or State Treasury transaction office’s seal. The chief accountant of State Treasuries is responsible for controlling, comparing the copies of Money Remittance and sign on the list of Money Remittance to State budget (the attached form C1-06/NS) made by transaction offices outside head offices of State Treasuries and concurrently control and sign on the list of budget remittance documents (the attached form 04/BK-CTNNS);

- For tax payers extracting from the accounts opened at State Treasuries to pay tax, on the Money Remittance to State budget must have the signature of the chief accountant of State Treasuries and stamp “State Treasury Accountant”;

- For Money Remittance to State budget converted from electronic documents: if the collecting agency participated in the tax collection/payment information system requires a copy of Money Remittance to save in tax payment dossiers, tax reimbursement dossiers or to re-issue to the tax payer in case of missing, issue the Money Remittance to State budget converted from electronic documents (the attached form C1-09/NS) based on the tax collection/payment data and the list of budget remittance documents sent by State Treasuries;

- For tax payers remitting money through banks and need documents to prove that the obligations to make State budget remittance are fulfilled, on the money remittance document must have signature and seal of the bank, in particular:

+ For payment through ATM, the tax payer must go to transaction offices of the bank issuing the ATM card to request the bank to print the restoration document in accordance with the Money Remittance to State budget form, sign and stamp on the Money Remittance;

+ For tax payers paying in cash or extracting from accounts to pay at the bank transaction offices where do not have seals, the tax payers must go to head offices of banks of the same system where have seals to request the banks to verify and stamp on the Money Remittance to State budget;

- Provisions on legitimacy of documents in sub-point 4.2.3 of this section are generally applicable to all processes of State budget revenue collection prescribed in this Circular.

4.3. Collecting in cash through State Treasuries:

4.3.1. Collecting in Money Remittance to State budget:

- For State Treasuries not yet participated in tax collection/payment information system:

The tax payer shall make 3 copies of Money Remittance to State budget (the attached form C1-02/NS), State Treasuries shall make procedures to collect money, account State budget revenue collection and handle the copies of Money Remittance as follows:

+ Copy 1: used as documents of State budget revenue collection accounting;

+ Copy 2: sent to the tax payer

+ Copy 3: sent to the collecting agency directly managing the tax payer;

- For State Treasuries participated in the tax collection/payment information system:

The tax payer shall make the list of tax payments and send to State Treasuries; based on the tax payer’s list, State Treasuries shall put the information in computer programs, print 2 copies of Money Remittance to State budget and make procedures to collect money, account State budget revenue collection and handle the copies of Money Remittance as follows:

Copy 1: used as documents for State budget revenue collection accounting;

Copy 2: sent to the tax payer;

State Treasuries shall handle in accordance with the process stipulated in sub-point 4.1.2 point 4.1 of this section.

4.3.2. Collecting in receipts:

- State Treasuries are allowed to use receipts without printed face value, receipts made and printed by computer programs to collect a number of charges, fees, fines. When tax payers pay in cash, State Treasuries shall issue receipts to collect money from the payers;

- Forms of receipts, numbers of copies of receipts and the process of receipt copy circulation are implemented as prescribed by the Ministry of Finance, in particular:

+ For fine receipts issued by tax agencies with 4 copies, the copies are handled as follows: 1 copy to be saved in State Treasury, 1 copy to be sent to the payer, 1 copy to be sent to the agency that issued the decision on sanctions, 1 copy to be saved as talon to settle up receipts;

+ For receipts of charges, fees issued by tax agencies with 3 copies, the copies shall be handled as follows: 1 copy to be saved at State Treasury, 1 copy to be sent to the payer, 1 copy to be saved as talon to settle up receipts;

+ For receipts printed by State Treasuries from computer programs (at State Treasuries participated in tax collection/payment information system) with 2 copies, the copies shall be handled as follows: 1 copy to be saved in State Treasury, 1 copy to be sent to the payer;

- At the end of the day or periodically (no longer than 2 days), State Treasuries shall make 2 copies of the list of receipts (the attached form 02/BK-BLT) and handle as follows:

 (i) For State Treasuries not yet participated in the tax collection/payment information system:

Based on the list of receipts, State Treasuries shall make 2 copies of Money Remittance to State budget and account State budget revenue collection. The copies of Money Remittance shall be handled as follows:

+ Copy 1: saved at State Treasuries together with 1 copy of the list of receipts and copies of the receipts;

+ Copy 2: sent to the collecting agency directly manage the tax payer together with 1 copy of the list of receipts;

 (ii) For State Treasuries already participated in the tax collection/payment information system:

State Treasuries shall base on the list of receipts to put the information in computer programs and print 1 copy of Money Remittance to as documents for State budget revenue collection accounting and save together with 1 copy of the list of receipts and copies of receipts; State Treasuries shall transmit data to tax collection/payment database and send 1 copy of the list of receipts to the collecting agency directly manage the tax payer.

4.4. Collecting in cash through banks:

4.4.1. Collecting in Money Remittance to State budget:

- For banks not yet participated in the tax collection/payment information system:

The tax payer shall make 4 copies of Money Remittance to State budget and send to the bank where State Treasuries opened their accounts; based on the Money Remittance, the bank shall make procedures to collect money and handle the copies of Money Remittance:

+ Copy 1: used to record an increase in State Treasuries’ deposit account at the bank and saved

+ Copy 2: sent to the tax payer;

+ Copy 3 and 4: sent to State Treasuries.

After receiving 2 copies of Money Remittance sent by the bank, State Treasuries shall account and handle as prescribed in sub-point 4.2.1 point 4.2 of this section;

- For banks already participated in the tax collection/payment information system:

The tax payer shall make the list of tax payments, send to the bank delegated to collect by State Treasuries; based on the list of tax payments, the bank shall print 2 copies of Money Remittance to State budget, collect money, circulate and handle the documents as prescribed in sub-point 4.2.2.1 point 4.2 of this section.

4.2.2. Collecting in receipts:

- State Treasuries are allowed to sign collection delegation contracts with banks regarding a number of charges, fees, fines; and hand the receipts over to the banks. The banks are responsible for complying with the regulations of receipt management, use, settlement by the Ministry of Finance and agreed stipulations in the contract with State Treasuries;

- The bank shall issue receipts to collect money and handle copies of receipts similarly to that of collecting in receipts through State Treasuries stipulated in sub-point 4.3.2 point 4.3 of this section; according to the agreed period, the bank shall settle up the receipts with State Treasuries, send all the receipts, sanctions decisions, administrative decisions of competent levels relating to the revenues to the State Treasuries to compare and save.

- At the end of the day or the agreed period, the bank shall make 3 copies of the list of receipts, the process of handling documents is carried out accordingly to the following cases:

(i) For banks not yet participated in the tax collection/payment information system: based on the list of receipts, the banks shall make 3 copies of Money Remittance to State budget and handle as follows:

Copy 1 of the Money Remittance: used as accounting documents of State Treasuries deposit account increase, saved together with 1 copy of the list of receipts;

Copy 1 and 3 of the Money Remittance: sent to State Treasuries where collected money together with 2 copies of the list of receipts;

Upon receiving the 2 copies of Money Remittance and the 2 copies of the list of receipts, State Treasuries shall account State budget revenue collection and handle as follows: 1 copy of the Money Remittance and 1 copy of the list of receipts shall be saved in State Treasuries; 1 copy of the Money Remittance and 1 copy of the list of receipts shall be sent to the collecting agency directly managing the tax payer;

 (ii) For banks participated in the tax collection/payment information system:

Based on the list of receipts, the bank shall put the information in computer programs and print 1 copy of the Money Remittance to State budget, account and transfer the collected State budget revenue to State Treasuries’ accounts, concurrently transmit tax collection data in prescribed formats to State budget revenue collection database; save 1 copy of Money Remittance together with 1 copy of the list of receipts, send 2 copies of the list of receipts to State Treasuries;

Based on the State budget revenue collection data transmitted by the banks, State Treasuries shall print to restore 01 copy of Money Remittance to State budget as the basis for State budget revenue collection accounting and save the copy; 2 copies of the list of receipts sent by the bank are handled as follows: 1 copy to be saved at State Treasuries, 1 copy to be sent to the collecting agency directly managing the tax payer.

4.5. Collecting in cash through collecting agencies:

When collecting cash from payers, collecting agencies must use receipts, and then remit all the collected amounts to State Treasuries.

4.5.1. The process of collection at collecting agencies:

4.5.1.1. For receipts without printed face value:

Collecting agencies, agencies delegated to collect (hereinafter referred to as collecting agencies) shall use receipts without printed face value to directly collect money from tax payers. When the tax payers come, collecting agencies shall collect money, issue receipts and handle as follows:

+ For fine receipts with 4 copies, the copies are handled as follows: 1 copy to by saved at the collecting agency, 1 copy to be returned to the payer, 1 copy to be sent to the agency that issued the decision on sanctions, 1 copy to be saved as talon to settle up receipts;

+ For charge, fee receipts with 3 copies, the copies are handled as follows: 1 copy to be saved at the collecting agency, 1 copy to be returned to the payer, 1 copy to be saved as talon to settle up receipts;

4.5.1.2. For receipts with availably-printed face value:

- Receipts with availably-printed face value are used in cases of administrative violation fine collections and a number of other charges and fees by agencies directly handling administrative violations and collecting agencies to directly collect cash from payers;

- When the payer comes, the collecting agency shall fully and accurately put down the prescribed information on the 2 copies of the receipt, then hand 1 copy over to the payer and save 1 copy at the collecting agency.

4.5.1.3. For receipts printed by computer programs:

- Receipts printed from computer programs are used by collecting agencies allowed by competent levels to use software programs to manage the collection/remittance in receipts, to print receipts, lists of receipts as substitutes for the management using books and hand-writing receipts;

Receipts printed by computer programs include 2 kinds:

+ Receipts with availably-printed the amount receivable are applicable to regular and relatively stable amounts receivable (taxes, charges, fees) and determined by collecting agencies before being collected. The collecting agency shall print and hand 2 copies of the receipt over to the officer to directly collect money from the payer and handle as follows: 1 copy to be returned to the payer, 1 copy to be saved at the collecting agency;

+ Receipts without availably-printed the amount receivable are applicable to irregular taxes, charges, fees, fines and not being able to be determined in advance by collecting agencies. When the payer comes, the collecting agency shall collect money and put the information in computer programs to print 2 copies of the receipt: 1 copy to be saved and 1 copy to be returned to the tax payer. For fine collections, the collecting agency shall print 3 copies of the receipt, 1 copy to be saved, 1 copy to be returned to the payer, 1 copy to be sent to the agency that issue the decision on sanctions;

- Agencies delegated to collect are responsible for transmitting the collection data by receipts, in accordance with prescribed formats and forms to agencies delegating the collection to synthesize, monitor and manage.

4.5.2. The Process of remittance to State Treasuries:

- At the end of the day or periodically, collecting agencies shall make the list of receipts (form 02/BK-BLT or form 03/BK-BLMG for receipts with availably-printed face value); based on the list of receipts, collecting agencies shall make the list of tax payments, or the Money Remittance to State budget (for State Treasuries not yet participated in the tax collection/payment information system) and all the collected amounts to State Treasuries.

Agencies delegated to collect must make 2 copies of the list of receipts: 1 copy to be saved at the agency delegated to collect, 1 copy to be sent to the agency delegating the collection to monitor and compare;

- Collecting agencies and State Treasuries shall uniformly provide for State Treasuries remittance period (daily or within 5 days as from the date of collection, depending on the collected amounts and conditions of each specific locality);

- Collecting agencies must make remittance at State Treasuries or banks where State Treasuries opened accounts. For transaction offices outside head offices of State Treasuries located at collecting agencies and collecting agencies propose to directly remit at such transaction offices, the Director of State Treasuries of provinces, cities shall base on specific conditions to consider allowing the transaction offices to receive money from collecting agencies, ensuring the security and punctuality.

- State Treasuries shall make procedures to collect money, account State budget revenue collection and handle the copies of Money Remittance similarly to that of direct State Treasury remittances in cash prescribed in sub-point 4.3.1 point 4.3 of this section.

For collecting agencies remitting cash to banks where State Treasuries opened their accounts, the process is implemented similarly to provisions in sub-point 4.4.1 point 4.4 of this section;

- For administrative violation fines that must be remitted to temporarily collected/withheld accounts before remitting to State budget, collecting agencies shall make the list of receipts and Money Remittance to State budget, in which fully specifying remitted to temporarily collected/withheld accounts; State Treasuries shall conduct procedures to collect money and account into temporarily collected/withheld accounts as prescribed by current provisions;

- Periodically, agencies using receipts shall settle up the receipts with agencies issuing receipts, ensuring the match of used receipt number, discarded receipt number, unused receipts, amounts collected and remitted to the State budget, compare the list of receipts with the copies of Money Remittance to State budget.

5. The process of State budget revenue collection in foreign currency and revenues with particularity:

5.1. State budget revenue collection in foreign currency:

5.1.5. Management principles:

- Budget revenues in foreign currency (excluding direct foreign aids for projects) are gathered to the State budget foreign currency funds and uniformly managed at State Treasuries. The State budget revenues in foreign currency shall be recorded State budget foreign currency fund collection (in original currency) and concurrently be converted in Vietnam dong at the foreign exchange rates announced monthly by the Ministry of Finance to account State budget revenue collection and allocate to budgets at all levels by prescribed regulations;

- All the collected State budget revenues in foreign currency at localities must be sent to deposit accounts in foreign currency of State Treasuries opened in the banks allowed to deal in foreign currency. The locally collected foreign currency revenues shall be converted into Vietnam dong at the foreign exchange rates announced monthly by the Ministry of Finance to account State budget revenue collection and allocate to budgets at all levels. Monthly, the foreign currency amounts at deposit accounts in foreign currency shall be sent to foreign currency funds of the State budget at the Central Government. Foreign currency deposit interest, after deducting payment fees, shall be managed, used and settled up with the State budget in accordance with the financial management regime applicable to the State Treasuries system;

- Foreign currency funds of the State budget shall be used to pay off, defray expenditures in foreign currency as prescribed by the Ministry of Finance. State Treasuries are allowed to sell the remaining foreign currency to the State bank as prescribed. At the end of the year by the time of accounting correction, State Treasuries shall synthesize the exchange rate differences arising during the year and coordinate with the Department of State budget - the Ministry of Finance to handle;

- Foreign exchange rates monthly announced by the Ministry of Finance are uniformly applicable to the entire country regarding the following operations:

+ Conversion and State budget revenue, expenditure accounting in foreign currency (including revenues in kind with original prices in foreign currency);

+ Conversion and State Treasuries accounting.

- The Minister of Finance shall delegate the Director of the Department of Foreign Finance to determine and notify the foreign exchange rates monthly by the following principles:

+ The exchange rates are averagely calculated by the actual average rates on the inter-bank foreign currency market within 30 days before the date of notification;

+ In case the actual foreign exchange rates on the inter-bank market fluctuate within the month (increase or decrease over 5% compared with the exchange rates), the Ministry of Finance shall consider readjusting the exchange rates properly.

5.1.2. The process of foreign currency collection

5.1.2.1. Foreign currency collection by account transfer

The process of foreign currency collection by account transfer is implemented similarly to collection by account transfer in Vietnam dong. Based on credit notices, list of payments and the Money Remittance to State budget by account transfer in foreign currency sent by the banks, State Treasuries at all levels shall handle as follows:

- State Treasuries of provinces, cities shall account foreign currency deposit account increase at the banks and concurrently convert into Vietnam dong at the foreign exchange rates monthly announced by the Ministry of Finance to account State budget revenue collection;

- State Treasuries shall record foreign currency fund collection of the State budget (revenues at State Treasuries and foreign currency amounts sent by local State Treasuries) and concurrently convert into Vietnam Dong at the foreign exchange rates monthly announced by the Ministry of Finance (for only the foreign currency amounts collected at State Treasuries) to account State budget revenue collection.

5.1.2.2. Foreign currency collection in cash through banks:

- The tax payer shall make 4 copies of Money Remittance to State budget in foreign currency (the attached form C1-03/NS) and conduct procedures of remittance at banks where State Treasuries opened accounts;

- The bank shall conduct procedures to collect the foreign currency amounts and handle the copies of Money Remittance as follows:

+ Copy 1: saved at the bank;

+ Copy 2: sent to the tax payer;

+ The remaining 2 copies: sent to State Treasuries;

Based on documents sent by the bank, State Treasuries shall check, if it is found compliant, State Treasuries shall save 1 copy to account State budget revenue collection, and send 1 copy to the collecting agency directly manage the tax payer.

5.1.2.3. Foreign currency cash collection through collecting agencies or direct collection at State Treasuries:

- Collecting agencies directly collecting foreign currency cash must remit fully and promptly to foreign currency deposit accounts of State Treasuries opened in banks. For places not being able to remit foreign currency to banks, collecting agencies shall remit all the collected foreign currency amounts to State Treasuries of provinces, cities. The process of collection and handling of the documents is similar to that of Vietnam dong collection in cash through collecting agencies;

- For tax payers who directly remit foreign currency cash to State Treasuries, the process of collection is similar to the Vietnam dong collection in cash to State Treasuries;

- The State budget revenue collection in foreign currency cash shall only be implemented at State Treasuries of provinces and cities and for freely convertible currencies according to the State Bank’s notification;

- Based on the actual collected foreign currency cash, State Treasuries shall convert into Vietnam dong at foreign exchange rates monthly announced by the Ministry of Finance to account State budget revenue collection and concurrently remit all the collected foreign currency amounts to foreign currency deposit accounts of State Treasuries of provinces, cities in banks to transfer to the State Treasuries.

- For State Treasuries of provinces, cities that have no foreign currency deposit accounts in banks (for the State bank and local commercial banks that have not organized to open deposit accounts and foreign currency payment), State Treasuries of provinces, cities are allowed to sell foreign currency cash to the State Bank or commercial banks allowed to deal in foreign currency (at foreign currency buying rates of those banks). The differences between the actual foreign currency selling exchange rates and the foreign exchange rates announced by the Ministry of Finance shall be monitored and sent to the State Treasury to settle up with the Central budget.

5.2. State budget revenue collection regarding a number of special contents:

5.2.1. Collecting from domestic loans:

- For capital mobilized domestically by issuing Governmental bonds, National Construction public bonds for Central budget, State Treasuries, based on the mobilized capital, shall account into the loan account of the central budget;

- For capital mobilized for provincial-level budgets to pay off investments in infrastructure construction, State Treasuries, based on the mobilized capital, shall account into loan accounts of provincial-level budget;

- For State Treasuries not yet participated in the State Treasuries and Budget management information system (TABMIS), the stated-above loans are still recorded State budget revenue collection but accounted accordingly to the budget contents of loans from budgets at relative levels.

- For other domestic loans, the State Treasuries, based on bank’s credit notes, shall account into the loan accounts of budgets at the level getting the loan.

5.2.2. Collecting from foreign loans:

- Loans in foreign currency being transferred to State budget foreign currency funds: based on the banks’ credit notes, State Treasuries shall convert into Vietnam dong at the foreign exchange rates monthly announced by the Ministry of Finance to account into loan accounts of the central budget;

For foreign currency loans not being transferred to State budget foreign currency funds: based on the revenue/expenditure recording documents from the loan sources of the Ministry of Finance, State Treasuries shall convert into Vietnam dong at foreign exchange rates monthly announced by the Ministry of Finance and account into the loan account and expenditure account of the central budget;

- For loans in materials, equipment, goods with original prices in foreign currency: based on documents from financial agencies, State Treasuries shall account into loan accounts of budgets at relative levels;

- For State budget revenues from representative organizations, agencies from Vietnam in foreign countries, the Ministry of Finance shall issue separate guiding documents.

5.2.3. Collecting other revenues apart from taxes, charges, fees, fines, loans:

- For revenues from financial reserve funds, additional collection from upper-level budgets, State budget surplus collection, source transfer collection from previous years’ budget: State Treasuries shall base on the financial agencies’ decisions to conduct State budget revenue collection accounting procedures;

- For revenues collected from State business, recovery loans, non-business operations, land levy, land rent, selling or leasing State-owned properties, capital recovery, budget remittances from investment in fundamental construction, State-owned heritage, non-refundable aid, property liquidation, confiscated property sale…, agencies obliged to make budget remittance shall make Money Remittance to State budget and remit to State Treasuries or through collecting agencies in accordance with current provisions for each revenue.

5.2.4. State budget revenue collection in kind:

- For items that the using subjects are identified: financial agencies shall convert into Vietnam dong to make State budget revenue/expenditure orders and send to State Treasuries to account State budget revenue/expenditure;

- The conversion of item into Vietnam dong is implemented as follows:

+ For items with unit prices, apply the current local unit prices; items with original prices in foreign currency are converted into Vietnam dong at foreign exchange rates announced by the Ministry of Finance at the time of accounting.

+ For items without unit prices or original prices in foreign currency, financial agencies shall establish Valuation Councils to valuate the items’ prices in accordance with local popular market prices at the time of valuation;

- For items that the using subjects have not been identified: financial agencies shall coordinate with concerned agencies to organize item sale so as to gain Vietnam’s currency and make State budget remittance. For items not yet been sold, financial agencies shall coordinate with concerned agencies to continue monitoring and managing.

5.2.5. State budget revenue collection in workdays:

- State budget revenues in workdays are converted into Vietnam dong to account State budget revenue/expenditure;

- Financial agencies shall preside over and coordinate with concerned agencies to convert the number of workdays at the prescribed workday unit prices regarding each kind of jobs and concurrently make State budget revenue/expenditure orders to send to State Treasuries to account State budget revenue/expenditure.

6. Reimbursing the collected State budget revenues:

6.1. Cases of reimbursement:

The reimbursement of collected State budget revenues shall be carried out in cases of: collection in contravention of policies, regulations; changes in collection mechanism, policies; the tax payer is exempted, reduced, reimbursed taxes according to competent State agencies’ decisions; reimbursed amounts are prescribed by law on tax and other relevant legal documents; the tax payer has paid the higher tax amount compared to the tax amount payable regarding each kind of taxes.

6.2. The process and procedures for reimbursement:

6.2.1. The reimbursement of collected revenues managed by Customs, Tax agencies:

The reimbursement of collected State budget revenues is implemented as prescribed in the Circular No. 59/2007/TT-BTC of June 14, 2007, Circular No. 60/2007/TT-BTC of June 14, 2007 and current documents of the Ministry of Finance. Individuals requesting the reimbursement shall make written Request for collected State budget revenue reimbursement (the attached form 05/DNHT) and dossiers relating to the amounts requested to be reimbursed, send to collecting agencies directly managing the revenues (or agencies competent to issue decisions on reimbursement). The process of reimbursement for each case is:

6.2.1.1. For Value-added tax (VAT) reimbursements: after checking the prescribed reimbursement conditions, collecting agencies competent to issue decisions on tax reimbursement shall make Collected State Budget Revenue Reimbursement Order (the attached form C1-04/NS) and send to State Treasuries at the same levels; State Treasuries at the same levels shall reimburse to tax payers, then report debt to upper-level State Treasuries to account Value-added Tax Reimbursement Fund expenditure of the General Department of Taxation.

6.2.1.2. For other tax reimbursement (except for VAT), collecting agencies are responsible for comparing reimbursement dossiers with State budget revenue collection documents of the paid amounts, if it is found compliant, collecting agencies shall make collected State budget revenue reimbursement order and send to State Treasuries at the same levels as basis for the reimbursement. State Treasuries shall base on the Reimbursement order to carry out reimbursement procedures, transfer to the bank accounts (or accounts in State Treasuries) upon the request of the reimbursed individuals, or reimburse in cash in case reimbursed individuals have no bank account (or accounts in State Treasuries).

6.2.3. For income tax of high-income earners, personal income tax (hereinafter referred to as personal income tax) that tax payers paid in many localities but settle up tax and implement procedures of tax reimbursement at 1 collecting agency (where tax declaration is registered), the collecting agency is responsible for checking the reimbursement dossiers regarding all collected taxes relating to the reimbursed amounts. The reimbursement is implemented at State Treasuries at the same levels with collecting agencies where tax payers declared, settled up tax; State Treasuries shall reimburse and account personal income tax reimbursement in the localities.

6.2.1.4. For reimbursements of taxes (except for VAT, personal income tax) that tax payers have registered in a locality but then paid in other localities, tax payers are allowed to declare tax settlement and implement tax reimbursement procedures at one collecting agency where tax declaration is registered. The reimbursement is implemented at State Treasuries at the same levels with collecting agencies where tax payers register tax declaration and settlement.

Collecting agencies are responsible for checking tax reimbursement dossier regarding all the collected tax amounts relating to the reimbursed amounts, determine the reimbursed tax amounts and allocate the money to be reimbursed to localities where collected State budget revenue; make collected State budget revenue reimbursement order, in which separates the amounts to be reimbursed of each locality and send to local State Treasuries at the same levels.

Local State Treasuries at the same levels shall transfer all the reimbursed amounts to reimbursed individuals; conduct procedures to account the reimbursements for amount to be of its responsibility and concurrently send debt documents to State Treasuries where collected State budget revenue to account the reimbursements belonging to the reimbursement responsibility of such localities.

6.2.2. Reimbursing revenues not being manage by Customs, Tax agencies:

- For reimbursed State budget revenues outside the direct management scope of Customs, Tax agencies, State agencies competent to issue decisions on reimbursement (agencies competent to issue decision on collection or upper-level agencies of agencies issuing decisions on collection) are responsible for comparing dossiers requesting reimbursement with State budget remittance documents of the previously-paid amounts , if it is found compatible, such State agencies shall make collected State budget revenue reimbursement orders and send to reimbursed individuals to submit to State Treasuries where collected State budget revenue;

- Reimbursed individuals shall send collected State budget revenue reimbursement orders and State budget remittance documents (copy) together with the originals (for comparison) to State Treasuries written on the reimbursement decisions to implement the reimbursement procedures.

6.3. The process of handling and accounting of State Treasuries:

- For reimbursements of collected revenues managed by Customs, Tax agencies: within 3 working days as from the date of receiving the collected State budget revenue reimbursement order, State Treasuries implementing the reimbursements are responsible for checking the seal, signatures of collecting agencies, implement reimbursement procedures and transfer reimbursed money to accounts in banks (or in State Treasuries) upon the request of the reimbursed individuals; or reimburse in cash (for reimbursed individuals without bank accounts);

- For reimbursements of collected revenues not being managed by Customs, Tax agencies: within 3 working days as from the date of receiving the reimbursement orders, State Treasuries shall examine the legitimacy and validity of the reimbursement orders and previous remittance documents, if they are found compliant, State Treasuries shall reimburse to the reimbursed individuals and save 1 copy of the remittance document (return the original to the reimbursed individual), if not, State Treasuries shall request the reimbursed individuals or competent agencies to supplement and complete;

- For reimbursements of collected revenues belonging to the fiscal year, if State Treasuries implement the reimbursement before the end of the time limit of State budget settlement correction of that year, account fiscal year collection decrease by each fiscal level and proper State budget contents of collected amounts; if reimbursing after the budget settlement correction, account budget expenditure of the following year of each fiscal level by amounts corresponding to previous revenue allotment percentage for each fiscal level.

- For personal income tax reimbursement by reduction of State budget revenue collection, but the local personal income tax collected at the time of reimbursement is not sufficient to reimburse, State Treasuries shall account budget expenditure to reimburse the differences (similar to reimbursement of accounted revenues in the previous fiscal year);

- For localities allotting collected personal income tax amounts to central budget and local budgets (provinces, districts, communes), upon reimbursement, allot the reimbursed amounts to account revenue (or expenditure) decrease of central budget and provincial-level budgets on the principle: provincial-level budgets are responsible for reimbursing all the enjoyed local budget (including budgets of provinces, districts, communes);

- Monthly, State Treasuries shall make reports on collected State budget revenue reimbursement (the attached form 06/BCHT) and send to local financial agencies at the same levels, including all the tax reimbursements of fiscal levels.

6.4. Balancing the reimbursed amounts and amounts receivable:

6.4.1. Scope and cases of application:

- For reimbursed individuals synchronously obliged to pay other revenues, if it is proposed to balance the reimbursed amounts and the amounts payable, such individuals must make written collected State budget revenue reimbursement requests (the attached form 05/DNHT), in which specify the proposal on balancing for the amounts payable, and send to collecting agencies where provide for reimbursements to consider and handle;

- In case collecting agencies find out that the reimbursed individual is still obliged to pay other taxes, but such individual does not propose on balancing the amounts payable, the collecting agency shall temporarily terminate the reimbursement and require the payer to fulfill the obligation to make State budget remittance. When the time limits is over according to the collecting agency’s notification, if the payer has not yet fulfilled the obligation to make State budget remittance (or not yet made the written collected State budget revenue reimbursement request and specify the request for balancing of the amounts payable and send to the collecting agency), the collecting agency shall make the Order of Reimbursement cum Balancing of State budget revenue collection (attach C1-05/NS) and send to State Treasuries where directly provide for reimbursements to balance and notify the tax payer;

- The balancing is implemented regarding reimbursed amounts and amounts payable among different taxes of the same tax paying subject, at the same State Treasury or among different State Treasuries;

6.4.2. The process of balancing:

- Tax payers shall make collected State budget revenue reimbursement requests together with dossiers requesting tax reimbursement in accordance with current provisions, and send to collecting agencies for inspection and consideration;

- If it is found compliant after being checked, collecting agencies shall make the Order of Reimbursement cum Balancing of State budget revenue collection, send to State Treasuries at the same levels where directly provide for tax reimbursement to balance the reimbursed tax amounts and the tax amounts payable;

+ State Treasuries shall base on the Order of Reimbursement cum Balancing of State budget revenue collection sent by the collecting agencies to handle:

+ For State Treasuries concurrently are the places where provide for reimbursement and collect tax debts: State Treasuries shall account reimbursement (regarding reimbursed amounts), account budget revenue collection (regarding budget remittance by balancing); if the reimbursed amount is higher than the amount payable, State Treasuries shall return the remaining amount to the reimbursed individuals;

+ For State Treasuries providing reimbursement are different from State Treasuries collecting tax debts: State Treasuries providing tax reimbursement shall account tax reimbursement (regarding reimbursed amounts) and transfer money to the reimbursed individuals (the reimbursed amount is higher than the amount payable), concurrently send the balanced amounts to State Treasuries collecting tax debts by the inter-treasuries payment medium to collect State budget revenue; the inter-treasuries payment documents must contain sufficient information as the basis for State budget revenue collection accounting.

- At State Treasuries where the tax payer owe for tax, upon receiving the inter-treasuries payment documents of the balancing amounts to collect State budget revenue, account State budget revenue collection similarly to collecting State budget revenue by account transfer through inter-treasuries payment.

6.5. Making and circulating documents:

6.5.1. Collected State budget revenue reimbursement order

- Collecting agencies shall base on the reimbursement, payment mediums (in cash, to accounts in State Treasuries or banks, reimbursing at State Treasuries in other localities,…) to make collected State budget revenue reimbursement orders with sufficient copies for relevant subjects. In particular:

+ Collecting agencies deciding on reimbursement shall receive 1 copy sent by State Treasuries after confirming reimbursement accounting;

+ State Treasuries shall save 1 copy as the basis for reimbursement accounting;

+ Reimbursed individuals shall receive 1 copy;

+ For payment into bank accounts, the banks shall receive 1 copy as the basis for accounting and save;

- For State Treasuries directly reimbursing different from State Treasuries collecting State budget revenue (State Treasuries being responsible for reimbursing) stipulated in sub-point 6.2.1.4 of this section, State Treasuries being responsible for reimbursing upon receiving debit notice by inter-treasuries payment form shall print 2 copies of documents and handle as follows: 1 copy to be saved, 1 copy to be sent to collecting agencies managing State budget revenue to monitor.

6.5.2. State budget revenue collection reimbursement cum balancing order:

- The State budget revenue collection reimbursement cum balancing order is made by collecting agencies based on the process of tax reimbursement and balancing, forms of payment to the reimbursed individuals, ensuring the relevant subjects to have sufficient documents to monitor, account and compare. In particular:

+ Collecting agencies deciding on reimbursement shall receive 1 copy sent by State Treasuries after confirming payment accounting;

+ State Treasuries directly reimbursing shall save 1 copy;

+ Reimbursed individuals shall receive 1 copy;

+ For payment into bank accounts, the banks shall receive 1 copy of the State budget revenue collection reimbursement cum balancing order as the basis for accounting and save;

- For State Treasuries reimbursing different from State Treasuries collecting tax debts in balancing form, upon receiving documents of money transfer in inter-treasuries payment form, State Treasuries collecting tax debts shall print 2 copies of documents and handle as follows: 1 copy to be saved, 1 copy to be sent to collecting agencies monitoring and managing balanced tax debts revenues.

7. Checking, comparing and handling:

- Daily, collecting agencies and State Treasuries are responsible for cooperating in checking, comparing the State budget revenues collection/remittance so as to ensure accurately, promptly and fully;

- During checking, comparing the State budget revenues collection/remittance, if collecting agencies detect faults or adjust budget collection/remittance when detecting remittances in contravention of prescribed order, name code, collecting agency code, collecting agencies shall make 3 copies of written State budget revenue collection adjustment request (the attached form C1-07/NS) and send to State Treasuries where collected State budget revenue to adjust. Collecting agencies do not write down on the confirmation section of the collecting agency on the written adjustment request;

- For tax payers proactively detect faults in State budget contents, tax period, name of code of the collecting agency… such payers shall make and send the written State budget revenue collection/remittance adjustment request together with remittance documents (copy and original) to collecting agencies. Collecting agencies shall check, confirm the information on the written adjustment request and send to State Treasuries collecting State budget revenue to adjust;

- State Treasuries shall check, compare collected amounts with the written adjustment request, if they are matched and compliant, State Treasuries shall adjust, sign and stamp in the acceptance section of State Treasuries on the written State budget revenue collection/remittance adjustment request, if not, State Treasuries shall send back the written adjustment request to collecting agencies for handling;

- The copies of the written State budget revenue collection/remittance adjustment request are handled as follows:

+ 1 copy to be saved at State Treasuries as the basis for adjustment accounting;

+ 1 copy to be sent back to the remitters that request adjustment (or collecting agencies);

+ 1 copy to be sent to collecting agencies directly managing tax payers (for tax payers that request adjustment) as the basis for tax obligation adjustment.

8. State budget revenue accounting, reporting and settling:

8.1. State budget revenue accounting:

- State Treasuries shall account State budget revenue in accordance with accounting regime prescribed by the Ministry of Finance. The accounting must ensure the right fiscal year and State budget contents. Revenues belonging to the previous year’s budget collection task but being remitted during budget settlement correction shall be accounted into the previous fiscal year; revenues being remitted after the budget settlement correction of the previous year shall be accounted into the following year’s budget revenue;

- For budget revenues collected by bank account transfer that are insufficient factors to account State budget revenue, State Treasuries shall account into temporarily collected accounts and concurrently notify relevant subjects (banks, collecting agencies, tax payers…) to check, compare and supplement information to make budget remittance as prescribed;

- For revenues outside State budget revenue balance, State Treasuries shall account temporary collection, not yet balanced the State budget;

- For temporarily collected/withheld amounts, State Treasuries shall account into temporarily collected/withheld accounts. State Treasuries shall handle the amounts in temporarily collected/withheld accounts based on the administrative decisions or instruments, valid and legitimate documents from competent State agencies (agencies deciding on temporary collection/withholding, agencies assigned to manage temporarily withheld amounts…) At the end of December 31, temporarily collected/withheld amounts not yet been handled by competent State agencies shall be transferred to the following year’s balance to continue monitoring and handling;

- For agencies, units with arising State budget revenues that were kept to spend in accordance with the regulations, it is required to make periodic detailed reports on actual collected/spent amounts and send to financial agencies. State Treasuries shall account State budget revenue collection/expenditure based on budget collection record orders, spending orders sent by financial agencies, State Treasuries shall account State budget revenue/expenditure.

8.2 State budget revenue collection report and settlement:

The periodic reports on State budget revenue collection, accounting, and State budget revenue collection settlement of budgets at all levels must be made in accordance with forms, State budget contents and time limits prescribed by the Ministry of Finance.

II- TASKS, POWERS OF AGENCIES IN ORGANIZING STATE BUDGET REVENUE COLLECTION AND EXCHANGING INFORMATION

1. Collecting agencies:

- Making plans on collection: based on the annual collection tasks assigned, quarterly collection tasks notified by upper-level agencies, declared tax amounts and estimates of the State budget amounts payable, collecting agencies (directly managing tax payers) shall make plans on collection within their management scope, in detail by each locality, type of enterprises and business households, time limits for remittance, classification by forms of remittance at collecting agencies or direct remittance at State Treasuries (or through banks).Quarterly, collecting agencies shall make plans on quarterly collection (separated by months) and send to State Treasuries at the same levels to make plans on cooperating in organizing budget revenue collection. The time of sending quarterly collection plans is uniformly decided by collecting agencies and State Treasuries depending on the local conditions;

- Organizing collection/remittance:

+ Based on tax declarations made by tax payers, collecting agencies shall check and determine the tax amount payable to State budget in details by: tax payer’s name, tax code, tax debt of the previous period, tax arrears receivable, arising tax amounts payable in the period, fines (if any); total tax amount payable, time limits, place of remittance (transaction offices, head offices of State Treasuries or collecting agencies) and State budget content code;

+ Monitor, manage, and urge tax payers to fulfill their obligations to make State budget remittance. Guide the making of the Money Remittance to State budget;

+ Coordinate with State Treasuries, banks that signed agreements on budget revenue collection, uniformly to allocate tax payers to pay at collecting agencies or pay directly at State Treasuries (or banks); arrange and notify collection schedule at appropriate collecting offices, avoid concentrating on certain days causing difficulties in organizing the collection;

+Directly organize budget revenue collection for allocated subjects and remit fully and promptly to State Treasuries in accordance with current provisions;

+ Decide on cases of temporary collection, send to State Treasuries as the basis for accounting, and decide on handling the temporarily collected/withheld amounts in accordance with the prescribed regulations;

+ Organize collection accounting, check, and compare budget revenue collection figures with State Treasuries. Coordinate with State Treasuries and tax payers to correctly determine State budget contents in case the tax payers incorrectly put down the State budget contents.

+ Examine and settle complaints against State budget revenue collection/remittance; decide on sanction of violations of collection/remittance regulations as prescribed by law;

- Organize the daily reception of collection documents at State Treasuries;

- Examine tax reimbursement requesting dossiers of tax payers, carry out revenue reimbursement procedures for reimbursed individuals promptly as prescribed;

- Administer and ensure the constant operation of the information system serving the information exchange. Promptly update State budget revenue collection information to State budget revenue collection database, coordinate with relevant agencies to develop systems of data transmission, information exploitation, and security;

- Collecting agencies shall send seal, signature registration forms to State Treasuries that provide for reimbursement to compare for the first reimbursement at such State Treasuries, in cases of changes in signature/seal, collecting agencies shall send another signature/seal registration form.

2. State Treasuries:

- Organizing budget revenue collection:

+ On the basis of quarterly, annual budget revenue collection plans and collection schedules sent by collecting agencies, State Treasuries shall organize collection offices, to ensure to safely, quickly collect the State budget revenues at tax payers’ convenience; print and manage revenue documents through State Treasuries as prescribed;

+ Gather the State budget revenues and allot the revenues in accordance with the percentage (%) of each revenue for budgets at all levels as prescribed by the Law on State budget and documents guiding the implementation of that Law;

+ Cooperate with collecting agencies on comparing the State budget revenue figures to ensure accuracy, completion and punctuality;

+ Daily, State Treasuries shall assemble State budget revenue collection document copies (in cash and by account transfer) and make the list of revenue collection documents separated by collecting agencies and send to collecting agencies to compare, monitor and manage; transmit State budget revenue collection data to tax collection/payment database as prescribed;

+ Periodically, State Treasuries shall report on State budget collection revenue accounting, synthesize local State budget collection revenue results and send to State Treasuries at upper-levels and collecting agencies at the same levels;

+ For incorrect State budget revenue collection documents (about tax payers, State budget contents…), State Treasuries shall temporarily collect budget revenue (by temporarily collected items that not being balanced in the budget), concurrently notify collecting agencies to handle; upon receiving confirmation from collecting agencies, State Treasuries shall move from temporarily collected items into State budget revenue collection;

+ State Treasuries where tax payers opened their accounts are responsible for extracting from tax payers’ deposit accounts according to collection orders of collecting agencies to make State budget remittances as prescribed in Article 114 of the Law on Tax administration and Article 46 of the Decree 60/2003/ND-CP of June 6, 2003;

+ Verify the budget revenue collection figures upon the request of competent State agencies or tax payers (upon the request of collecting agencies);

- Reimburse collected State budget revenues according to competent agencies’ decisions;

- State Treasuries shall cooperate on developing data transmission system, ensuring confidentiality and security to use electronic data as substitutes for written reports. Coordinate with financial agencies to ensure the constant operation of the information system serving the information exchange.

3. The Department of Information Technology and Financial Statistics:

- Ensuring network infrastructure, servers serving information exchange; maintain the constant system connection from Central exchange center to financial units that collect State budget revenue;

- Coordinating with relevant units to monitor and handle the process of information exchange through Central exchange center; managing the shared list serving the constant operation of the information system and the information exchange.

4. Financial agencies:

Financial agencies participating in the process of State budget revenue collection modernization are the Department of Finance, the Division of Finance, commune-level financial agencies. These agencies are responsible for:

- Cooperate with collecting agencies, State Treasuries in collecting and managing State budget revenues; urging subjects within the management scope on fully and promptly making State budget remittance to State Treasuries.

- Cooperating with State Treasuries on ensuring complete, correct accounting, correct State budget contents and allotment percentage to budgets at all levels; reviewing, comparing budget revenues directly managed by financial agencies;

- Examining reports on State budget revenue collection accounting of lower-level budgets; synthesizing and making reports on State budget revenue collection accounting within the management scope in accordance with prescribed regime;

5. Organizations, individuals obliged to make State budget remittance:

- Declaring and fully remitting payables to State budget in accordance with regulations; correctly implement the order, procedure of State budget remittance, make money remittance documents with complete contents in prescribed forms and numbers of copies; cooperating with relevant agencies to handle arising problem relating to State budget revenues;

- Entitled to complain against violations of State budget collection/remittance regulations of functional agencies;

- Entitled to request collecting agencies to conduct procedures of reimbursement of remitted revenues as prescribed.

6. Banks where tax payers opened their accounts:

- Banks are responsible for making documents with sufficient information provided by tax payers in correct forms and contents prescribed by the Ministry of Finance; extracting from accounts upon the request of tax payers to transfer money to State Treasuries’ accounts in order to make State budget remittance and send documents to State Treasuries within the working day or no later than the beginning of the following working day;

- Extracting tax payers’ deposit accounts upon the collection orders of collecting agencies to make State budget remittance (or remit to temporarily collected/withheld accounts of collecting agencies regarding amounts allowed to account into temporarily collected/withheld accounts before making State budget remittance) as prescribed in Article 114 of the Law on Tax administration and Article 46 of the Decree 60/2003/ND-CP of June 6, 2003;

- Guiding tax payers, collecting taxes, charges, fees and other revenues and transfer to State Treasuries’ accounts; organizing payment services for tax payers to remit money to State Treasuries’ accounts conveniently and quickly in accordance with the agreements between the State Treasury system and the banks;

- Cooperating with remitters and relevant agencies to handle arising problem relating to the collection/remittance. The banks shall proactively organize tax collection through ATM and allowed to charge service fees by current provisions.

III- BUDGET, COMMENDATION, DISCIPLINE

1. Expense for organizing State budget revenue collection of collecting agencies and State Treasuries such as: building, leasing places, equipping material facilities, and working instruments; transport, security expenses, printing expenses; overtime expenses… shall be covered by State budget in accordance with current State financial management regulations.

If collecting agencies delegate organizations, individuals to collect State budget, the expense paid to such organizations, individuals is implemented as prescribed in section IV, part D of the Ministry of Finance’ Circular 60/2007/TT-BTC of June 14, 2007.

If State Treasuries delegate banks to collect State budget revenue in cash, it is implemented in accordance with the agreements between State Treasuries and the delegated banks.

2. The commendation for State budget revenue collection regarding collecting agencies and State Treasuries is implemented in accordance with current provisions.

3. Agencies, units and individuals violating the regulations of management, collection, remittance or causing loss of State-owned money, properties shall be handled as prescribed by law.

C. ORGANIZING THE IMPLEMENTATION

This Circular takes effect after 15 days as from the date of its publication on the Gazette and replaces the Ministry of Finance’s Circular No. 80/2003/TT-BTC of August 13, 2003 on guiding the gathering, management of State budget revenues through State Treasuries, replaces forms relating to the Minister of Finance’s Decision No. 24/2006/QD-BTC of April 06, 2006 on promulgating State budget accounting regime and operational activities of State Treasuries, replaces the forms of tax/fee reimbursement request (form 01/HTBT), Tax reimbursement decision (form 04/HTBT) promulgated together with the Ministry of Finance’s Circular No. 60/2007/TT-BTC of June 14, 2007.

The regulations of promulgation, use of State budget revenue collection forms prescribed in this Circular are applicable to State budget revenues from the 2009 fiscal year. Other special cases are implemented in accordance with separate provisions of the Ministry of Finance.

 Previously promulgated documents, regulations on collecting and managing State budget revenues through State Treasuries contrary to provisions of this Circular are no longer effective./.