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MINISTRY OF
FINANCE
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SOCIALIST REPUBLIC
OF VIETNAM
Independence - Freedom - Happiness
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No. 84/2016/TT-BTC
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Hanoi, June 17,
2016
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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;
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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.
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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.
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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.
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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.
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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
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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).
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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.
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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.
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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:
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- 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.
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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
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- 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”.
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- 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:
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- 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:
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- 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).
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- 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.
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- 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
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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”.
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- 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.
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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.
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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;
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(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
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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.
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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.
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(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:
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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:
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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.
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(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.
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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 15th 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.
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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.
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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.
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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.
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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.
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PP. MINISTER
DEPUTY MINISTER
Do Hoang Anh Tuan
Form
No. C1-02/NS
(Annexed to the Circular No. /2016/TT-BTC of the Ministry of Finance)
Do
not fill in this field
PAYMENT
TO NATIONAL BUDGET
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Currency:
VND □ USD □ Other:……………
Code:………
No.:………….
Reference
No.(1):…………………
Taxpayer’s name:…………………………………....
Tax identification number: ...................
Address: ....................................................................................................................
…………………………………………… Urban/ rural
district: ……………. Province, City:.....
Taxpayer’s representative: ...........................................................................................
Address: ....................................................................................................................
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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: ...........................................................
Taxpayer’s
section
Authorized
collecting bank/ associate collecting bank/ State Treasury's section
No.
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Tax
period/ Decision-granting date/ Notification-issuing date
Description
of Payments to the State Budget
Original
currency amount
VND
amount
Chapter
code
Activity
code
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Total
Total sum in words (2):
..................................................................................................
...................................................................................................................................
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Collecting Authority’s
Code:.................
Area Code: ……………………...
Debit A/C: …………………..
Credit A/C: …………………..
REMITTER
Date:………….
BANK/
STATE TREASURY
Date:………….
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Chief
Accountant
Head
Cashier
Accountant
Chief
Accountant
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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.