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THE
MINISTRY OF FINANCE
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SOCIALIST REPUBLIC OF VIETNAM
Independence - Freedom - Happiness
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No.:
85/2011/TT-BTC
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Hanoi
, June 17, 2011
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CIRCULAR
GUIDING THE PROCESS OF ORGANIZATION AND COORDINATION
IN COLLECTION OF STATE BUDGET BETWEEN THE STATE TREASURY – THE GENERAL
DEPARTMENT OF TAXATION – THE GENERAL DEPARTMENT OF CUSTOMS AND COMMERCIAL BANKS
Pursuant to the
Law No. 01/2002/QH11 on State Budget approved by the National Assembly on
December 16, 2002 and the Government’s Decree No. 60/2003/ND-CP of June 6, 2003
providing detailing and guiding the implementation of the State Budget Law;
Pursuant to the
December 12, 2006 Law No. 78/2008/QH11 on Tax Administration approved by the
National Assembly and the Government’s Decree No. 85/2007/ND-CP of May 25, 2007
detailing the implementation of a of number of provisions of the Law on Tax
Administration and the Government’s Decree No. 106/2010/ND-CP of October 28,
2010 amending and supplementing a number of provision of the Government’s
Decree No. 85/2007/ND-CP of May 25, 2007 detailing the implementation of a
number of provisions of the Law on Tax Administration and the Government’s
Decree No. 100/2008/ND-CP of September 08, 2008 detailing a number of the Law
on personal income tax and the Government‘s Decree No. 98/2007/ND-CP of June
07, 2007 on handling tax-law violations and enforcement of tax-related
administrative decisions, the Government‘s Decree No. 97/2007/ND-CP of June 07,
2007 on handling administrative violations and enforcement of administrative
decisions in the customs domain;
Pursuant to the
Government’s Decree No. 178/2007/ND-CP of December 03, 2007 regulating
functions, duties, powers and organizational structure of ministries,
ministerial-level agencies;
Pursuant to the
Government’s Decree No. 118/2008/ND-CP of November 27, 2008 regulating
functions, duties, powers and organizational structure of Ministry of Finance;
Pursuant to the
Government’s Decree No. 27/2007/ND-CP of February 23, 2007 on e-transactions in
financial activities;
In
implementation of the Government’s Resolution No. 68/NQ-CP of December 27, 2010
on the simplification of administrative procedures within the scope of
management of the Ministry of Finance;
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Part 1.
GENERAL PROVISIONS
Article 1.
Purpose, scope and subjects of application
1. Purpose
- To provide for
processes and procedures for collecting and paying into the State budget (SB),
to create favorable conditions for payers of taxes, fees and other amounts
payable to the SB and paying of fines for administrative violations
(hereinafter referred as SB payer) and to assist in strengthening the
implementation of enforcement methods of tax-related administrative decisions.
- To synchronize
data of SB collection between the tax offices, customs authorities, the State
Treasury (ST) and commercial banks (CBs); concurrently,
reducing the time and volume of inputting data at involving units and agencies.
- To develop model services of SB collecting and paying and gradually implement
the Government's policy of non-cash payment in the public sector.
2. Scope and subjects
of application:
- Scope of application
include:
the state budget
revenues (taxes,
fees
and
other
amounts payable
into the State
Budget); fines
for administrative
violations in
accordance with the Ordinance on Handling of Administrative Violations.
- Subjects of
application: State
Treasury; the
tax offices, customs
authorities, commercial banks and other organizations and individuals
paying taxes,
fees
and
other
amounts payable
into the
state budget or
fines
for
administrative violations.
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1. Tax collection and payment information
system is the state budget collection system under Project
of the Ministry of Finance on modernization
of the state budget collection.
2. Central data
sharing center is where data from systems of Tax, State Treasury, Customs, and Finance
is sumarized, transmitted
and received.
3. Operational System is a
system of informatic applications to directly serve the professional on
management of the systems of the State Treasury, Tax, Customs and Bank.
4. Intermediate Database is where to sumarize transmitted and received data of Tax, State
Treasury, Customs, and
Finance agencies, Banks before updating into the operational systems of each agency
or after
outputting data from operational systems to transmit to the relevant agencies.
5. TCS is brief name
of the
Collection Application Program under the project of the Ministry of Finance on
modernization of State
Budget collection at collection points of the State Treasury.
6. "Cut
off
time"
is the
time of
suspension of transmission
and receipt of payment
documents during the day in order to collate data of the day between
the State Treasury and
commercial banks. The
“cut off
time"
is set at
15h30
every working
day.
7. The shared lists database is where to sumarize shared
lists
as prescribed in
"Regulations
on shared
electronic list system
in the financial
sector" issued under the January 06, 2010 Decision No.
35/QD-BTC
of the Minister
of Finance
and the June
02, 2008
Decision
No. 33/QD-BTC
of the Minister
of Finance
on issuing of State
Budget Index
System.
8. Electronic Information Port
of the General
Department of
Customs to be built to connect, to share and
provide electronic
information and data
of
state budget
collection of state
budget payers under the management of the General Department of Customs
with commercial
banks.
9. Electronic Information Port
of the General
Department of Taxation is built
to connect,
share and provide
electronic information and data of state budget collection of
state budget
payers under the management
of the General
Department of
Taxation to the
commercial banks.
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1. The
State Treasury, tax
offices, customs authorities and commercial banks coordinate
in collecting state
budget in the
locals where the
project on
modernization of state budget collection has been deployed and shall comply with the
principles of
connecting and
exchanging
electronic information and data between the agencies,
units regarding to the
collecting amount, the collected amount for state budget of the
state budget payers, specifying:
1.1. For state budget revenues
in cash,
the State Treasury shall
authorize branches of commercial banks to perform, ensuring compliance
with the
provisions in
the December 24,
2008 Circular
No. 128/2008/TT-BTC
of the Ministry
of Finance guiding the
collection and
management of
state budget revenues through the State Treasury (Circular
No. 128/2008/TT-BTC)
and the guidance
in this
Circular.
1.2. Where the State
Treasury has not
yet authorized
to collect state budget
in cash, the State Treasury, tax offices, custom authorities and commercial banks
still
coordinate
in colleting state budget revenues in the principle of connecting and exchanging
electronic
information and data regarding to state budget collection by
transfer.
1.3. Where the State
Treasury authorized
to collect state budget
in cash, but the state budget payers still pay directly at the
State Treasury, then the State Treasury collect in cash from state budget
payers.
2. The
coordination in the State budget collection and collation the state budget
collection data between the State Treasury, tax offices, custom authorities and
commercial banks shall be made through the accounts of State Treasury at branches of banks,
specifying:
2.1. Where the
State Treasury had deposit accounts at commercial bank branches in the same
area, the coordination in the State budget collection and collation of state
budget collection data shall be made through deposit accounts of the State
Treasury.
2.2. At these
provinces, districts having big amounts of revenues and big number of
taxpayers, based on the local actual demand and situation, provincial State
Treasury shall send a written request to the State Treasury to allow the
provincial State Treasury office or district state treasury office to open
state budget revenue accounts and coordinate the collection with commercial
bank branches in the respecting area. The opening of state budget revenue
accounts of the provincial and district State Treasury offices must be in
compliance with the following principles:
a) The opening of
state budget revenue accounts of state treasure units in the commercial bank
branches only implement at the bank branches under the commercial bank system
joined with the State Treasury in centralized bilateral electronic payment and
shall be approved by the State Treasury.
b) The collation
of state budget collection data through the state budget revenue account shall
be implemented at the State Treasury opening the state budget revenue account
with commercial banks and tax offices, customs authorities in the same area;
each state treasury units shall themselves keep accounting of state budget
revenue collection through state budget revenue accounts openned at units in
comply with current regulations.
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With respect to
amounts arising on state budget revenue account of
district state treasury units in commercial banks, at the end of every working
day shall be transferred to the State Treasury account (central) opened at the
Head Office of the commercial bank of a same system with commercial bank
branches where the district State Treasury units open state budget
revenue accounts in accordance with centralized bilateral
electronic payment process between state Treasury and commercial banks,
ensuring that by end of every working day, such account shall be at a zero
balance; except for these state budget revenues and remittance amounts arising
after the "cut off time" between the State Treasury agencies and
commercial bank branches where open state budget revenue account
shall be transferred to the account of the State Treasury (central) on the next
working day .
d) The provincial
State Treasury units shall be strictly prohibited from opening an state
budget revenue account at a commercial banks branch without a
written approval of the State Treasury.
3. The State
Treasury is able to authorize collection for a commercial bank branch which has
coordinated with the State Treasury in collection of state budget in the same
area to collect fines for administrative violations by fine receipts, ensuring
the following principles:
3.1. The State
Treasury sign a collection authorization contract with authorized commercial
bank branch in regarding to collection of administrative violation fines; and
take responsible for guiding authorized commercial bank branch to comply with
the regime of colleting administrative violation fines regulated by the
Ministry of Finance and with terms in the authorization contract with the State
Treasury.
3.2. To connect
and share electronic information between the State Treasury (the authorizing
party) with commercial bank branch (the authorized party) on the amount of
state budget revenue (including taxes, charges, fees and other amounts payable
on state budget and collection of administrative violation fines).
3.3. Where the
State Treasury has authorized a commercial bank branch to collect
administrative violation fines by collection receipts, but the fine payer still
pays at state treasury, the State Treasury still receive the payment to make
favorable conditions for payer.
3.4. To regularly
organize collation, ensure the consistency of data of administrative violation
fines (total of items, amount of each item and the total amounts) between the
Treasury (the authorizing party), commercial bank (the authorized party) and
the agencies making decisions of administrative violation fine (specified in
each agency making decision of fine).
4. Documents used
in the
state budget
collection are
documents formulated by the Ministry of Finance. The formation,
controlling, circulation, recovering
and archiving
documents
shall comply
with current
regulations of
the State.
5. Tax payment
date (the effective date of state budget payment documents) is defined as the
date the state budget payer does procedures of payment in cash or drawing from
his/her account (in case of payment by transfer) at the State Treasury or
commercial bank branchs; and is also the date when sheets of documents are
confirmed, signed and sealed by the State Treasury or commercial bank branch
and be rendered to state budget payer.
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6. The exchange
and collation of state budget collection documents:
6.1. Between the
State Treasury and commercial bank branches: shall be implemented according to
session of a day as mutual agreement between the State Treasury and the
commercial bank branch where the account is opened in each area.
6.2. Between the
State Treasury and Tax / Customs agencies: be implemented under provisions in
the Circular No. 128/2008/TT-BTC and the Decision 1027/QD-BTC of May 19, 2009
of the Minister of Finance, on issuing the management process of state budget
collection under the project of modernization of state budget collection (the
Decision No. 1027/QD-BTC).
6.3. Between tax offices
with
commercial
banks: to be carried out through the electronic information port of the
General Department of Taxation,
ensuring
information and
data shared
between the
General Department of Taxation
and the commercial banks on
the
state budget
payable amounts to
be full,
timely and
accuracy, making
favorable conditons for commercial banks in the state budget revenue colletion.
6.4. Between customs authorities
with
commercial
banks: To
be carried out
through the electronic
information port
of
the General Department of
Customs, ensuring
information and
data share between
commercial banks
and the General
Department of
Customs must
synchronize with the
data
of collected
amount of state budget
revenue which is accounted
into the
State Treasury’s account
opening at the
commercial bank branches;
information of
the
collected state
budget amount from
commercial banks
transferred to
the customs
authorities shall be only for the customs clearance of
import-exported goods. Information for accounting the
collected amount of state
budget into
the operational
system
of customs
authorities is
taken from the State Treasury.
7. The management
and use of information of state budget payers at commercial banks cooperating
in state budget collection:
7.1. Information
of state budget payers shall be used by the commercial banks only for the
purpose of state budget collection in according to the scope and objectives of
the coordiation procedure of state budget collection between the State Treasury
State and the tax office / or between Customs authorities and commercial banks;
the commercial banks are not allowed to provide any information of state budget
payers to a third party or nor use information of state budget payers for other
purposes, except for being required by state authorities under the provisions
of law or being accepted by the state budget payers. Commercial banks shall
bear responsible to keep confidential all information and data for the state
budget payers.
7.2. When making
and deploying services of automatical state budget collection and payment (such
as state budget payment through bank cards, Internet), commercial banks must
have solutions for information security of the state budget payers, ensuring
that each state budget payer only search, look up and use the information
according to exactly his/her tax indentification numbers without being able to
access and use the information of other state budget payers.
8. The accounting
time:
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a) The state
budget collection and payment amounts arising at commercial bank branches
before the "cut off time" between the State Treasury units and
commercial bank branches where open the account (including deposit accounts and
state budget collection account) shall be accounted by the State Treasury
within the day.
b) The state
budget collection and payment amounts arising at commercial bank branches after
the "cut off time" between the State Treasury agencies and commercial
bank branch where the account are opened shall be accounted by the State
Treasury on the next transaction day.
c) Especially for
the last working day of the year: the State Treasury units shall coordinate and
collate with the commercial bank branches where the account is opened to ensure
the accounting, collating compatible with all data of the two sides within the
last working day of the year.
8.2. For
commerical banks: All transactions of state budget collection and payment
arising during the working time of the day, except on the last working day of
the month (including before and after the "cut off time") must be
fully and promptly recorded and accounted by the commercial bank branches into
the State Treasury’s account within such working day.
a) The state
budget payment amounts are made through electronic transaction channels of
commercial banks (such as state budget collection through ATM, Internetbanking)
arising after the working time of the date of commercial banks or in holidays
(Sunday or holidays prescribed by law) shall be accounted
by commercial bank branches into the State Treasury’s account on the following
working day.
b) On the last working day of
month
(except
for the last
working day
of the year):
state budget
collection amounts arising
before the
"cut
off
time"
must be fully and promptly recorded and accounted by the commercial bank
branches into the State Treasury’s account within such working day; state budget revenues arising after the
"cut
off
time"
must be recorded and accounted by the commercial bank branches into the State
Treasury’s account and
send documents of collection notice to the State Treasury on the first working
day
of the following
month to
ensure the
matching of account balance between the State
Treasury and
the
commercial bank
branches
where the
account is
opened.
c) Especially
for the last working day of the year, the commercial bank branches shall
coordinate and collate with the State Treasury units to ensure the accounting,
collating compatible with all data within the last working day of the year.
9. For Information
Standard of the state budget collection receipts: the commercial banks when
participating in coordination of state budget collection and paying of
collection amounts through interbank electronic payment systems (IBPS) or
through the concentrated bilateral electronic payment system of (between state
treasury system and commercial banks or among commercial banks) must unify on
standard information for data sharing in the state budget collection receipts
and in payment receipts in IBPS system (or in concentrated bilateral electronic
payment system), ensuring that the entire state budget collection receipts
transferred from the banks serving the state budget payers to the banks serving
the State Treasury must cover full contents specified in the List of tax
payment (Form No. 01/BKNT issued attached to this Circular) and at the same
time, facilitate the connection and sharing of electronic data and information
on state budget revenues collection among the involved units.
Article 4. Responsibilities of agencies and units in organizing,
coordination of state budget collection:
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1.1. To transmit
and receive shared list data; provide adequate, timely, precise information
about the tax indentification numbers, names of state budget payers, state
budget index, tax period, the tax payable amount of each state budget payer,
list of customs declarations and data information on the customs declaration as
prescribed in the Decision No.1027/QD-BTC.
1.2. To receive
state budget collection receipts from the State Treasury and collate the
collected amount of state budget with the State Treasury as prescibed in the
Circular No. 128/2008/TT-BTC and the Decision 1027/QD-BTC.
1.3. To administer
database and data sharing application of each units. Control the transmission
and reception of data; detect and coordinate to timely handle errors of data
transmission and reception.
1.4. To coordinate
with the state budget payers, the State Treasury and commercial banks in the
collation of data, ensuring the consistency of amounts must collect and amounts
collected of state budget, and at the same time, handle problems and errors
related to collection and payment amounts of state budget.
1.5. To coordinate
with the State Treasury and commercial banks in solution building and
connecting, sharing of databases and concentrated information in order to
coordinate in state budget collection, ensuring the connectivity and sharing of
information data between agencies and units are safe and in compliance with
law.
1.6. To build
concentrated database on shared lists, lists of the state budget payrs and
lists of amount must collect of state budget at their electronic information
port in order to connect, share information with commercial banks serving state
budget collection; at the same time, to regularly update of full, timely,
accurate information and data of the shared list, list the state budget payers
and amount must collect of state budget through their electronic information
ports for commercial banks to organize the collection and collation data between
the parties according to current regulations.
1.7. To
coordination and unify with commercial banks on methods of sharing and
collation of information data of the amount must collection of state budget,
the amount colllected of state budget (for the General Department of Customs);
the criteria of confidentiality and related informatics technics.
1.8. The General
Department of Taxation assumes the prime responsibility for and coordinates
with the General Department of Customs and other relevant agencies to buitld,
submit to the Ministry of Finance for issuance of regulation on management, use
and keeping confidential of information of the state budget payes for the
purpose of collection coordination with commercial banks.
1.9. The General
Department of Taxation assumes the prime responsibility for and together with
the General Department of Customs and commercial banks guiding in details on
the management, use and keeping confidential of information, data of the state
budget payers for the purpose of coordination in state budget collection
between the State Treasury - the tax offices/or Customs authorities -
commercial banks.
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1.11. To
coordinate with the State Treasury and commercial banks in organizing
propaganda, disseminating, guiding for state budget payers to implement payment
of state budget in accordance with the new process (cash payment at branches and
transaction point of commercial banks; collecting through bank cards,
Internetbanking, mobilebanking...).
1.12. In addition
to general responsibilities toward abovementioned collecting agencies, the
customs authorities shall also, base on information of collected amount of
state budget which reported by commercial banks through electronic information
ports of the General Department of Customs, to carry out the clearance
procedures for import-exported goods under the regulations.
2. The State
Treasury:
2.1. To assume the
prime responsibility for and coordinate with the General Department of
Taxation, General Department of Customs and commercial banks to build
agreements and detailed process of coordination of state budget collection
between the the State Treasury, the General Department of Taxation, the General
Department of Customs and commercial banks.
2.2. To assume the
prime responsibility for and unify with commercial banks resides on methods of
communication network connection, methods of exchanging and collating data
information on the collection of state budget.
2.3. To receive
electronic information and data of collected amount at commercial bank branches
in order to fully and promptly account into the state budget.
2.4. To organize
the management and archive of electronic information and data of the collected
amount of state budget which receiving from commercial banks in accordance with
the Decree No. 27/2007/ND-CP of February 23, 2007 of the Government on
electronic transactions in financial activities and the guidance of the
Ministry of Finance, to ensure the safety, confidential, integrity,
completeness, unchangeableness, correctness during the whole archiving process;
to archive right and full period of time as regulated regarding to the archives
of paper documents of the state budget collection; be able to print out and
search as requested.
2.5. To fully and promptly transmit / send information on
the
collected amount of state
budget to tax
offices, customs
authorities in
accordance with
Article 13 of
this Circular. To print the documents list of budget payment (Form
No.04/BK-CTNNS
issued
attached to this Circular)
and sent
to tax offices,
customs authoritiess as basis for accounting; where the State Treasury and tax offices,
customs
authorities have
deployed the program
of authentication
of electronic
signatures, the State Treasury shall transfer data into the
documents list
of budget
payment for the
tax offices, customs
authorities to print out the documents list of budget payment from
the program.
2.6. To organize the
administration of database
and information
sharing applications
of the agencies. To control the data transmission and reception;
to detect and
coordinate to timely
handle data
transmission and reception
errors. Administer
the TCS system
to take part in the state budget collection organization and coordination with
commercial banks.
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2.8. To coordinate with
tax offices,
customs authorities and
commercial banks
to build
solutions, to
connect and share databases
and concentrated
information
in order to support the
coordination in state budge collection.
2.9. To
assume the prime responsibility for and coordination with the General
Department of
Taxation, General
Department of Customs and commercial banks in organizing propaganda,
disseminating and guiding for the
state budget
payers to make payment of state budget under the new process.
2.10. In case regulations on
collection coordination
specified in
this Circular be
violated by commercial banks, the State Treasury, in addition to handle accordance
with current
laws, shall
serve the right to apply forms of additional treatment with commercial
bank branches violating the regulations on state budget
collection coordination, including:
a) To stop
organization of the state budget collection coordination with commercial bank
branches violate;
b) To
close the currently
opened
accounts
of the State
Treasury in commercial bank branches violate.
3. Departments of
Informatics and Financial Statistics:
3.1. To ensure of
maintaining, management and updating the shared list database of Finance sector
used for the connection and sharing of information between Tax offices, Customs
authorities, State Treasury, Financial agencies and commercial banks.
3.2. To manage the
database at Central data sharing Center; To control the transmission and
reception of data; To detect data transmission errors between the parties in
order to take prompt solving methods.
3.3. To ensure the
smooth of communication infrastructure at the Central data sharing Center.
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4. Commercial
banks:
4.1. To ensure
sufficient conditions on information systems, equipment, facilities and staffs
to meet the organzation activities of state budget collection coordinate;
4.2. To coordinate
and unify with the General Department of Taxation, General Department of
Customs, the State Treasury on method of communication network connection,
method of data and information sharing, the criteria of confidentiality and
related informatics technology.
4.3. To guide and
supply quick, convenience and qualified payment service for the state budget
payers in payment of state budget in accordance with regulations of the
Ministry of Finance and guidance in this Circular.
4.4. To correctly
and
fully
input information
on the
state budget
collection documents
in order to
transmit information to the State Treasury and collection agency.
4.5. To transfer payments
and
to account full,
accurate and
timely state
budget revenues into the State Treasury’s account opened at a commercial bank
branch
in
accordance with
Point 8.2,
Clause 8,
Article 3
of this Circular.
In the case of incomplete and late transfer
and account of collected amounts of state budget, the
commercial banks
must render to
the State Treasury all state budget revenues and incurred interest (if any) according
to current
regulations; and at
the same time, such commercial banks shall be sanctioned for
violations of
regulations on
the payment
policy
as prescribed
in the Decision
No. 226/2002/QD-NHNN
of March
26, 2002
of the Governor
of the
State Bank on
the issuance of regulations
of payment policy through an organization providing payment services.
4.6. To coordinate with the
State Treasury to
transmit /
receive fully
and timely
information
and documents of
state budget payment
of the
state budget
payers through
the commercial
banks in accordance with regulations.
4.7. To print out,
manage and archive documents
of state budget collection under regulations of the State.
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4.9. To strictly and fully
comply with regulations
on management, use and keep confidential information of the state budget payers
supporting the coordination
in state
budget collection as prescribed by the Ministry of Finance.
4.10. To
administer database administrators and information sharing applications of
units; to control transmission and reception of data; to detect and promptly
handle errors arising during data transmission and reception process.
4.11. To provide
adequate and timely information on the account number and sign account balance
of organizations and individuals being forced to tax at the request of tax
offices, customs authorities, and coordinate with tax offices and customs
authorities in the implementation of tax-debt enforcement methods regarding to
tax debtors.
Part 2
SPECIFIED PROVISIONS
Chapter 1
PROCESS OF STATE BUDGET
COLLECTION THROUGH COMMERCIAL BANKS
Article 5.
Collection through the tax declaration list
1. At commercial bank branches:
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a) Regarding to
the State budget
revenue amounts (by
transfer or in
cash) arising
directly
at
commercial bank
branch:
- Based on
the tax
declaration list (Form No.01/BKNT issued attached to this Circular)
submited by the state
budget payer, state
budget collector of
the commercial bank branches shall enter the state budget collecting program
developed
by
commercial banks
(hereinafter
is briefly mentioned as
TCS-NHTM) and input
full information
on the
tax declaration
listinto the program TCS-NHTM to look up and check information of the
state budget
payer and
make procedure of the collection of cash from the state budget payer or transfer from
account of the
state budget
payer to account of the State Treasury opened at a commercial bank
branch;
and then,
print out 02
sheets of the state budget payment paper (Form No.C1-02/NS
for payment in
VND, Form
No. C1-03
/ NS for
payment in foreign
currency, issued attached to this Circular), sign and seal on
the
each sheet, keep
01 sheet at commercial
bank branch as accounting
documents and render 01 sheet to the state budget payer.
Regarding to the
State budget revenues in export-import domain: immediately after completion of
collection from the state budget payer, the commercial bank branch shall output
and transmit information and data of state budget collected amount to the
customs authorities (through the electronic information port of the General
Department of Customs) as a basis for customs clearance of export-imported
goods for the state budget payer.
- At the end of
everyday, the commercial bank branch shall output and transmit full information
and data concerning to state budget amount be collected by commercial bank
branch to Treasury budget; and
then, to print out 02
sheets of list of state budget payment paper (Form No. C1-06/NS issued attached
to this Circular): transfer 01
sheet to the State Treasury as accounting
document and keep
01 sheet at commercial
bank branch as basis for collation at the end of everyday
according to regulations.
In the process of
outputting and transmitting of data file, any technical incidents occur must be
immediately notified to the technical support of each party for coordination in
resolving. In case errors of data transmission/reception between the Treasury and
commercial bank are not promptly fixed, commercial bank branch shall print out
01 sheet of paper of state budget payment converted from electronic document,
sign and seal on the document and sent to State Treasury as basis for
accounting of state budget collection. For those state budget revenues which
paper of state budget payment converted from electronic document have been
printed out and sent by commercial bank branch to the State Treasury, upon
receiving the electronic data and lists of of state budget payment paper from
commercial bank branch, the State Treasury shall make collaton in order to
eliminate all paper documents (documents converted from electronic documents)
received from commercial bank branch before enter into state budget collection program
at the State Treasury.
- Where the State
budget payer use paper of state budget payment, the commercial bank branches
also enter all the information on the paper of state budget payment into the
TCS-NHTM program to look up, check information of the state budget payer and
make procedure of the collection in cash from the state budget payer or transfer from
account of the
state budget
payer to account of the State Treasury opened at a commercial bank
branch;
and then,
to print out 02
sheets of paper of state budget payment, sign and seal on the each sheet and
continue to handle document sheets according to regulations; at
the same time, guide the state budget payer to use the tax declaration list for
next transactions of state budget payment.
- Where the
provincial State Treasury office or district state treasury office open state
budget collection accounts in commercial bank branch, then the entire state
budget revenue arising during the day on state budget collection account must
be processed as prescribed in Clause 2, Article 3 of this Circular.
b) For the State
budget revenues transferred from the commercial banks serving the state budget
payer to the commercial banks where the State Treasury open deposit account:
Base on the state
budget collection receipts transited from other banks (or recovery printed
documents), commercial bank branch where the State Treasury open deposit
account shall enter all the information on the documents into the TCS-NHTM
program and transfer money into account of the State Treasury (for such case,
commercial bank branch shall not print out paper of state budget payment)
together with the state budget revenues arising directly at the commercial bank
branches and then, processing at the end of everyday the same as Item a, Point
1.1, Clause 1, Article 5 of this Circular.
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Base on the tax
declaration list submitted by state budget payer, commercial bank branch shall
enter the full information on tax declaration list into the TCS-NHTM program to
look up, check the information of the state budget payer and transfer from account
of the state budget payer to account of the State Treasury indicated on the tax
declaration list, ensuring that by the end of everyday the entire of state
budget revenues arising during the day at commercial bank branches must be
processed to transfer to account of the State Treasury; at the same time,
ensuring that documents of transfer to the commercial bank branch serving the
State Treasury must cover full information such as name, address, tax
identification numbers of taxpayers, content payment amounts, tax period,
number of customs declarations, import and export forms, the amount of detailed
item; and then, print out 02 sheets of paper proof of payment of state budget,
sign and seal on each sheet, keep 01 sheet at commercial bank branch as accounting
documents, render the other sheet to the state budget remitter.
Where the state
budget payer use paper of state budget payment, then Item a, Point 1.1, Clause
1, Article 5 of this Circular shall be applied.
2. At the State
Treasury:
2.1. Based on
electronic data of state budget revenues transferred by commercial bank branch,
the State Treasury shall collate the declaration list of papers of state budget
payment received from commercial bank branches with the corresponding data in
state budget collection program, ensuring that criteria as stipulated in the
Decision No. 1027/QD-BTC be matched; at same time, to account in details state
budget revenue under each payment document (The State Treasury shall not print
for recovery of each paper of state budget payment transferred to by commercial
banks, it shall account state budget revenues in according with the declaration
list of papers of state budget payment received from commercial bank branch).
2.2. At
the end
of everyday,
the State Treasury shall transmit data of the collected amount of state budget into
tax collecting and paying database
systems;
at the same time,
print out 02
sheets of the
declaration list of state budget payment receipts (Form 04/BK-CTNNS
issued attached
to this Circular) and
transfer
01 sheet of the declaration list to
the tax agency managing
directly the state
budget payer or
to the customs
authorities issuing customs declarations and kept 01 sheet at the State Treasury
as a basis for
monitoring
and collation.
Where program of digital signature authentication
was to be implemented between the State Treasury, tax offices,
and customs
authorities, the State Treasury shall print out only 01 sheet of the declaration
list of state budget payment receipts for archive; the tax offices,
customs
authorities shall print out for themselves a sheet of declaration list of
state budget payment receipts from
the database
of tax
collection
payment transferred to by the State Treasury.
3. At the tax
offices and customs authorities:
3.1. To output and
transmit information and data of the state budget payer and the state budget
amount must collect to Central data sharing centre in according to the process
specified in the Decision No. 1027/QD-BTC; and at same time, to update sufficient,
timely, accurate information and data of shared lists, lists of the state
budget payers and the state budget amount must collect through the electronic
information port of the General Department of Taxation / or the General
Department of Customs for the connection to commercial banks.
3.2. Upon
receiving the information and data of the paied state budget amounts
transferred to by the commercial bank, the General Department of Customs shall
record data into the electronic information port of the General Department of
Customs as the basis for the Agency / Department of customs (which issue the
customs declaration) process the customs clearance of import-exported goods as
the stipulated mode; Base on information and data of the paid state budget
amount at the electronic information port of the General Department of Customs,
Agency / Department of Customs shall check in order to, where appropriate,
process the customs clearance of import-exported goods for the state budget
payers according to the specific regulations of the Ministry of Finance and the
General Department of Customs.
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Article 6. State budget Collection through automated teller machine
(ATM):
1. The commercial
banks participated in the coordination organization of state budget collection
shall actively coordinating with the State Treasury, tax offices, customs
authorities to deploy state budget collection service through automated teller
machines for the state budget payers, ensure the following principles :
- Only deploying
state budget collection services through bank cards in areas where the State
Treasury and the tax offices (or the customs authorities) had organized
coordination with commercial bank branches where managing those ATMs.
- The state budget
payers are only
entitled to use bank
cards to
make payment of state
budget according
to the
tax identity number which has been determined under each ID number of the cardholders to ensure
the
confidentiality of
State budget
payer. Where
the state
budget payer use
bank card to pay
for other or
the ID number
does not match
with tax
identity number, then
the
state budget
remitter shall have to
enter
information of the amount (details for each paying item) on the screen the ATM (for the confidentiality
of information
of the state
budget payer, ATM screen
shall not
display the
information on
the payment amounts of such tax identity number).
- The state budget
payment receipts from the ATMs must contain all essential information about the
payment transaction of state budget, such as information of the state budget
payer (tax identification number, name of taxpayer and account number of bank
card); information relating to the payment transaction of state budget (the
time of payment, the total amount, details of each item, name the commercial
bank branch managing the ATM, the series number of the ATM).
If the state
budget payer need recovery documents to be printed out can go to the
transaction points of commercial bank branch and make such request; the
commercial bank branch shall print out 01 sheet of state budget payment paper
transferred from electronic document, sign and seal on the sheet and render it
to the state budget payer.
- At the end of
everyday, the commercial bank branch (which manages the ATM) where state budget
payer has made payment shall output and transmit to the State Treasury the full
data of state budget revenue collected (including data of state budget revenue
arising at the ATM and at transaction counters of commercial bank branches)
under similar procedures specified in Item a, Point 1.1, Clause 1, Article 5 of
this Circular.
2. To assign the State Treasury presides and coordinates with the General
Department of Taxation, the General Department of Customs and commercial banks
specific guiding on implementation of professional process.
Article 7. Services
of state budget collection authorization without waiting for approval and
services of state budget payment through Internet:
1. The
commercial banks
participated in the coordination of state budget collection is to actively
coordinate with
the General Department
of Taxation, the General
Department of Customs and the State Treasury in propaganda,
dissemination and
encouraging of state
budget payers who having accounts at of commercial bank branches to register
and use
services of state
budget collection authorization payments without waiting for approval or
services of state budget payment through Internet, ensuring the following principles:
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- Having application software
on
state budget collection
through Internet
and
the
necessary
technical solutions to ensure the completeness, timeliness,
accuracy, safety and confidenciality
during the whole
process
of payment via
Internet for state budget revenues; at same time, security,
to ensure of information
and data confidentiality of the state budget payers.
2. To assign the
State Treasury presides and coordinates with the General Department of
Taxation, the General Department of Customs and commercial banks specific
guiding on professional process.
Article 8. Collection of fines for administrative violations
by
receipts:
1. The State Treasury
coordinates with
the
commercial bank
branches participating
in coordination
of state
budget collection to authorize to collect fines for administrative
violations by receipts
for the purpose to strengthening
the reform
of
administrative procedures and facilitate fine-payers ensuring the following
principles:
- To conect and communicate electronic
data and information among the State Treasury (the authorizing place)
and
commercial bank
branches
(the authorized
place) on collection
of state budget (including
collection of state
budget revenues and
collection of fines for administrative violations).
- To regularly organize
collation of full, timely, accurate information and data of the
collection of
fines for
administrative violations, ensuring the matching between the agency issuing the fine decisions,
financial
institutions, the State Treasury (the authorizing place) and commercial bank
branches
(the authorized
place) through the declaration List of receipts (Form No.
02/BK-BLT
issued attached to
this Circular –
regarding to
case of using fine receipts
made manually) or
a declaration
list of
fines collection (Form No. 02/BKTP issued attached to this Circular
– regarding to
case of using fine receipts
printed out from
the TCS
- NHTM program).
2. The
authorization for commercial
bank on collection of fines for administrative violations
by receipts
shall comply
with the
following methods:
- Using of receipts of
fines
made manually:
the State Treasury sign a contract
of authorization for collection of fines and hand to commercial banks
(the authorized
place) receipts
of fine (receipts
with blank denominations,
to be manually
written) for
the collection
of fines
from fine-payers.
- Using of receipts
of
fine collection
printed out from
the TCS
- NHTM program:
the State Treasury sign a contract
of authorization for fine collection and allow commercial bank branch (the authorized
place) to
print out receipt
of fine
collection from
the TCS-NHTM
program to
collect money
from fine-payers.
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Article 9. Collation at end of everyday:
1. Between the
State Treasury and commercial banks:
1.1. Between the
State Treasury and commercial banks where opening accounts (deposit accounts or
account for state budget collection purpose):
a) After the
"cut off time", the State Treasury units commercial bank branches of
opened accounts shall make collation of all the information and data of the
collected amounts of state budget arising during the day, including cash and
transfer (detailed under each transmitted / received document between the State
Treasury units and the commercial bank branches) on the State Treasury’s
account at the branch of commercial bank. Collated data for an active day is
the entire documents arising during the day being transmitted / received
between the State Treasury and commercial banks and being recorded into the
State Treasury’s account opening at branch of commercial bank (including the
state budget revenues arising after the "cut off time" of the
previous working day).
b)
Principles for
collation:
- The incured amount,
balance on
account
of the State
Treasury (provincial,
district level) in
commercial bank
branch
must match
with data of
the
corresponding
account in
the State
Treasury.
- The data
collated
during the day
among
the
commercial bank
branch
and of
the State
Treasury units
must be
corrected and matched in details of each transaction. Where
there are transactions
of state budget payment (including in cash, by bank transfer,
via
Internetbanking,
...)
arising after
the "cut
off
time"
between the State
Treasury (provincial,
district level) and
commercial bank
branch where
opening accounts, then commercial bank branch where the State Treasury
open account
shall be
responsible to make collation with the State Treasury on the following working
day.
- The entire
amount arrising on state budget colllection account during the day of the
provincial or district State Treasury offices, after being matched between the
State Treasury (provincial, district level) with a commercial bank branch where
opening account, must be processed as prescribed in Clause 2, Article 3 of this
Circular; except for transactions occurring after the "cut off time"
between the State Treasury and commercial bank branch where opening state
budget colllection account shall be collated and transferred to account of the
State Treasury (central) on the following working day.
- Data of the end day of month and year between the State Treasury units and
commercial bank branches shall be consistency in terms of the incurred amount
and balance. Any incurring on account of the State Treasury in commercial bank
branch must be fully and accurately reflected on the corresponding detailed
accounts of the State Treasury before the closing books of the end day of month
and year.
c) The collation
of balance
of deposit account
of the State Treasury at commercial bank branches shall comply with
current
regulations. The
balance in the account
of the State
Treasury (provincial, district level) at the end of month and
year,
after
being
collated, shall be
confirmed, signed
and sealed by
the commercial
bank branch
where opening
account and
by the State Treasury to ensure the full legality of the documents.
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2. Among
commercial banks and General Department of Taxation / General Department of
Customs:
2.1. Between
commercial banks and General Department of Taxation: the General Department of
Taxation only provide of the state budget amount must collect for commercial
banks participating in the process of coordination of state budget collection;
the General Department of Taxation shall not make collation of data with
commercial banks.
2.2. Between
commercial banks and the General Department of Customs:
a) At central
level: the end of everyday, commercial banks and the General Customs Department
conduct collation of electronic information and data being shared via the
electronic information port of the General Department of Customs, ensuring the
consistency of information on collected amount of at commercial banks to be
fully transmitted to the General Department of Customs within the day.
Where commercial
banks transmit inaccurate data of collected amount to the General Customs
Department and the customs authorities have completed customs clearance of
export-imported goods for the state budget payer, then the commercial banks
shall be responsible for compensation of damage arising from the transmission
of such inaccurate collected amount.
b) At the local level:
The customs authorities (Department, the sub-Department) is obliged to
periodically receive information provided by the State Treasury and commercial
banks about tax-owing organizations and individuals in order to implement the
tax enforcement methods. At the end of everyday, the customs authorities
(Department, the sub-Department) shall make collation of the total collected
amount of state budget revenue under each customs declaration (data received
from the State Treasury) with the corresponding clearanced customs declaration
during the day for timely detection of differencies (if any) and have way for
handling, to ensure matching of data of collected amount of state budget
received from State Treasury and that received from commercial banks.
For the customs declaration that the customs authorities made procedure of
customs clearance (based on data received from commercial banks), but the state
budget revenue of such customs declaration has not been reflected in the data
of collected amount of state budget received by customs authorities from State
Treasury, the customs authorities shall continue to supervise and reconcile, to
ensure the matching with the State Treasury on the following working day.
3. Among the State
Treasury and
tax offices, customs
authorities:
The collation of data of collected
state budget revenues among the State Treasury
with the tax
offices, customs
authorities shall
comply with the
provisions in
the Decision No. 1027/QD-BTC.
Article 10. Errors
and error
handling:
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2. The State budget revenues
through commercial
bank branches
missing of/
incorrect in
elements
necessary for
accounting of state
budget revenues shall be accounted by the State Treasury agencies
(provincial,
district level) into
temporarily-collecting accounts opened detailedly for each collecting agency;
at the same time,
the State Treasury agencies
(provincial,
district level) transmit
full data
of collected
amount of state
budget being accounted
into such temporary collection accounts together with data of other
collected amount of state
budget to
tax offices /
or
the customs
authorities as
stipulated in
the Decision No. 1027
/ QD-BTC.
The tax offices, customs
authorities shall
coordinate with
the State Treasury to
promptly handle
the
receipts
of state budget
collection which containing errors, ensuring the processing
must
be performed
on
the following
working day.
Where the State
Treasury and
tax offices,
Customs authorities have
not defined accurate,
complete
information, then
the State
Treasury shall send
a written document to commercial bank branch for the
purpose of
testing, collating and
supplementing of
information
for accounting
state budget
revenues according
regulations.
3. Where incorrectly entering
of data is discovered after the commercial bank branch had printed out the paper
of state budget payment, the commercial bank branch shall destroy
the wrong state budget payment papers which printed from the TCS-NHTM program; and then,
re-establish and print out new paper
of state budget payment under the correct data. Commercial bank branch is
responsible for
managing and
archiving all
sheets of paper of state budget payment (including sheets of paper of state budget
payment being destroyed in the TCS-NHTM program), ensuring
the consistency
between paper
documents with
electronic documents
in the
TCS-NHTM
program.
4. When
transmitting data
of collected amount of state budget to the State Treasury,
commercial bank
branches shall transmit
all electronic
data
of sheets of
payment paper (including data of sheets of incorrect payment paper being
destroyed in
the program) and electronic data
of sheets of collection receipts
of
fines
for
administrative violations (regarding to the using of receipts
of fines printed
out from
the TCS-NHTM program)
together with
the list
of documents, in which list out in detail correct and distroyed documents (detail
of correct
documents being replaced for destroyed documents), ensuring matching with
electronic
data
transferred
to
the State
Treasury
5. Where other errors
are discovered
after the
commercial bank
branch have accounted into the State Treasury’s account,
the involving agencies
and units
shall coordinate
to handle the matter according to the principles for errors handling
in collection of
the state
budget prescribed by
the Ministry of Finance.
Chapter 2
PROCESS OF INFORMATION
SHARING
Article 11. The
process of exchanging
the shared list
and list of state
budget payers:
The process of exchanging
the shared list
and list of
state budget
payers shall
comply with the
provisions in
the Decision No.1027/QD-BTC. Commercial banks receive
the shared
list and list of
the
state budget
payers
from
electronic
information port
of the General
Department of
Taxation /
or
the General
Department of
Customs.
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1. The tax offices,
customs
authorities:
1.1. The tax offices,
customs authorities
to sumarize and
transfer data of amount must collect of the state budget (tax period,
amount, the
state budget index of
each state
budget payer; list of customs declarations) to the central sharing center in accordance
with the Decision
No. 1027/QD-BTC.
1.2. General Department of
Taxation and
General
Department of Customs update of information on amounts
must collect of the
state budget
through their electronic
information ports
in order to
transfer
to commercial
banks cooperating
in state budget collection.
2. Commercial banks:
Commercial banks receive data
of the
amount must collect of state
budget transmitted
to by the General Department
of Taxation /
or
the
General
Department of Customs and transmit into operational system of each commercial bank
branch.
Article 13. Sharing process of collected amounts of the state budget:
1. Commercial
banks:
1.1. With the
General Department of Customs: After completing the transaction of state budget
collection, commercial bank branch shall immediately transfer the information
and data of the collected amount of state budget to Commercial bank (central)
in order to transmit to the General Department of Customs (through electronic
information port
of the General Department of Customs).
1.2. With the
State Treasury: At the end of everyday, commercial bank branch shall sumarize
data of the collected amounts of state budget and transmit to central sharing
of commercial bank; based on data of collected tax amount transmitted to by
commercial bank branches, commercial bank (central) shall sumarize and transmit
immediately to the State Treasury.
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2. State Treasury:
2.1. Upon
receiving of data of the collected amounts of state budget transmitted to by
commercial banks, State Treasury shall summarize and transmit
such data to Central data sharing center.
2.2. At the
central data sharing Center, data of the collected amounts of state budget
shall be transmitted to the General Department of Taxation, General Department
of Customs, provincial Taxation Office and State Treasury agencies according to
the process stipulated in Decision No.1027/QD-TTg.
3. Customs Authority:
3.1. Concerning to
information and data
received from
commercial
banks:
a) Upon receiving
the information on
collected amount of state budget transmitted through the Electronic
information port,
the General
Department of Customs
shall transmit
immediately
to the
centralized database
center of the
General Department
of Customs.
b) Based on the data of collected
amount of state budget at Electronic information port of the General Department of Customs,
the
Department
/ sub-Department
of Customs shall use
such data as a basis for customs clearance of export-imported
goods
for the
state budget
payer according
to the regulations.
3.2. For data
received from
the State Treasury:
a) Upon receiving
of
data of
collected tax from
the central data
sharing Center,
the General
Department of Customs shall transfer such data into its operational systems,
detailed by
each customs
declaration.
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4. Tax offices:
4.1. The General Department
of Taxation shall receive
data of
collected amount of the
state budget
into
operational
systems at
the General
Department of Taxation.
4.2. Department
of Taxation shall
receive
the
data of
collected amount from
the central
data sharing
center
into operational
systems at
the Department
of Taxation; at
the same time, separate and send collection data by each
sub-Department
of Taxation.
Sub-Department
of Taxation receive
the
data of
collected amount
of state budget to the operational system at Sub-Department of
Taxation. Department
/ sub- Department Taxation, periodically, make collation of
data of state budget collection in accordance with regulations.
Article 14. Process
for operating, monitoring, supporting for system errors recovery:
1. Operation
of system:
1.1. Each unit
(state
treasury, tax offices, customs authorities, commercial banks) have to appoint an IT official
in charge of
maintaining the
operation of information sharing systems, providing phone numbers,
contact e-mail
for
the
other
units
1.2. Professional staff
of
each unit shall
transmit and receive
data in
accordance with this
Circular.
2. Monitoring:
Administration
officials
of each unit
must check
the system every
day to ensure no incidents
of stagnated sharing
data.
1.3. To support, fix errors:
central-level officials shall be responsible for supporting provincial-level units when provincial-level
officials unable to fix the problem. Provincial-level officials support
district-level staffs
if district-level staffs
unable to fix the
problem.
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1. At the tax offices and
customs authorities:
1.1. The collection of information on
tax
owers between
the tax offices,
customs authorities and commercial banks shall comply with the provisions of
the Joint
Circular No.102/2010/TTLT-BTC-NHNN
of July
14, 2010
of the Ministry
of Finance
and the
State Bank guiding
the sharing
and providing of
information
between
tax
administration agencies and credit institutions.
1.2. When the
procedures
for
enforcement
of tax
collection is need to be applied to taxpayers in accordance with
regulations, tax offices, customs authorities shall make and send to
commercial bank
branch where
taxpayers open their account the tax enforcement decision,
order of the
state budget collection,
requesting such commercial bank branch to draw from account of the
taxpayers to
pay
the state budget
according to
stipulated regime.
2. At commercial
bank branch:
2.1. Upon receiving a
request of
information
supply, commercial
bank branch
where the
tax
ower open
account shall
provide full
information
as required by
tax offices,
customs authorities such
as: number,
sign of account,
account balances;
due debts
to
be paid,
asset, consigned
valuable papers and certificates.
2.2. Upon receiving the
decision on tax
enforcement, orders
of state budget
collection
issued by the tax
offices and customs agencies or state authorities, commercial bank
branch shall
deduct the
account of the tax
debtor
to
pay for state
budget; update
the collected amount into the TCS-NHTM program in order to transmit
information on such collected amount to the State Treasury; at the same time,
notify in
writing of
collection result to the tax offices, customs authorities or state authorities for
acknowledgement. Where
there is no
balance in the account of tax debtor, the commercial bank branch shall notify the tax offices,
customs authorities, state
agencies issuing decision on tax enforcement, order of state budget
collection for
acknowledgement.
Chapter 3
CONDITIONS AND PROCESS
OF PARTICIPATION REGISTRATION
Article 16. Condition
of participation:
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1.1. Have
undertaken
reforming,
modernizing and
deploying
core banking
system.
1.2. Have state budget
collecting software integrated with Core Banking and able to connect and
sharing
information with
the Project
of modernization of State budget collection of the Ministry of Finance.
1.3. Have large network of
branches
and transaction
offices, large quantity
of customers
in order to
facilitate and make effective in collection collaboration.
1.4. Have adequate
equipment,
technical
facilities
and human
resources to
meet requirements
in the coordination of state budget collection.
1.5. Have written commitment to
strictly follow
the principles,
process and
responsibilities in
coordination
of state budget
collection as defined in this Circular.
2. To assign the
State Treasury based
on the
actual situation, technical infrastructure capability
to
provide for
specific conditions for participation and standard of
information sharing data of state
budget collection with
commercial banks.
Article 17. Process of particapation registration
When have demand
of participating in state budget collection coordination, commercial banks
shall deliver a dispatch for proposal to the State Treasury, the General
Department of Taxation or the General Department of Customs.
At the request of
commercial banks, the State Treasury in coordination with the General
Department of Taxation / or the General Department of Customs shall consider
and compare with the conditions specified in Article 16 of this Circular and
confirm in writing of approval or disapproval of proposal of commercial banks.
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ORGANIZATION OF
IMPLEMENTATION
Article 18. Effect:
1. This Circular
takes effect on August 10, 2011.
2. Forms issued
attached to this Circular, including: Form of declaration List of tax payment
(Form No. 01/BKNT), Paper of state budget payment (Form No. C1-02/NS), Paper of
state budget payment in foreign currency (Form No. C1-03/NS), declaration list
of state budget payment paper (Form No. C1-06/NS), declaration List of state
budget payment documents (Form No. 04/BK-CTNNS), declaration List of receipts
(form No. 02/BK-BLT) shall replace the corresponding forms specified in the
Circular No. 128/2008/TT-BTC of December 24, 2008 of the Ministry of Finance
guiding the collection and management of State budget revenues through the
State Treasury.
FOR
THE MINISTER
VICE MINISTER
Pham Sy Danh