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MINISTRY
OF FINANCE
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SOCIALIST
REPUBLIC OF VIET NAM
Independence - Freedom – Happiness
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No.:
128/2008/TT-BTC
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Hanoi,
December 24, 2008
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CIRCULAR
GUIDING THE COLLECTION AND MANAGEMENT OF THE STATE BUDGET
REVENUES THROUGH STATE TREASURIES
Pursuant to the Law on State
budget No. 01/2002/QH11 of December 16, 2002 of the National Assembly and the
Government's Decree No. 60/2003/ND-CP of June 6, 2003 detailing and guiding the
implementation of the Law on State budget;
Pursuant to the Law on Tax
administration No. 78/2006/QH11 of November 29, 2006 of the National Assembly
and documents guiding the implementation of the Law on Tax administration;
The Ministry of Finance
guides the management of the State budget revenues through State Treasuries as
follows:
A- GENERAL
PROVISIONS
1. Organizations, individuals,
including foreign organizations, individuals operating in the Socialist
Republic of Viet Nam’s territory are responsibilities for and perform
obligations of full and prompt payment for various taxes, charges, fees and
other payables to the State budget as prescribed by law.
2. Tax agencies, Customs offices
and other agencies assigned the task of organizing State budget revenue
collection by the Government and the Ministry of Finance (hereinafter referred
to as collecting agencies) are responsible for coordinating with State
Treasuries to organize the collection and manage the State budget revenues,
regularly inspect, urge subjects to fulfill their obligations of State budget
remittance fully and promptly. By principles, State budget revenues are
remitted through banks or directly remitted to State Treasuries, for localities
that have difficulties in making remittances through banks or at State
Treasuries, the collecting agencies shall collect directly or delegate to
organizations, individuals to collect in cash from the remitters, then remit to
State Treasuries fully and promptly as prescribed.
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State budget revenues in kind or
in workdays are converted into Vietnam dong at the item, workday values
prescribed by competent State agencies at the time of arising in order to
account State budget revenue.
4. State budget revenues are
allocated to budgets at all levels in accordance with the percentage (%)
decided by the Standing Committee of National Assembly and provincial-level
People’s Councils.
5. Revenues collected in contravention
of the regulation shall be reimbursed to the remitters. Revenues gathered in
the State budget but then exempted or reduced or reimbursed, State Treasuries
shall reimburse to the remitters according to decisions of competent State
agencies.
6. The process, procedures and
necessary documents for the collection, remittance, exemption, reduction,
reimbursement of State budget revenues must be publicly notified and posted at
the collecting agencies and State Treasuries where direct transactions with
remitters are made.
B.
SPECIFIC PROVISIONS
I. ORGANIZING
STATE BUDGET REVENUE COLLECTION
1. Forms of
State budget revenue collection
1.1. Collecting by account
transfer:
- Collecting by account transfer
from the remitters’ accounts in the bank, the bank shall transfer the amounts
to State Treasuries’ accounts to record State budget revenue collection.
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- The time of State budget
remittance is the time that the banks, State Treasuries extract money from the
remitters’ accounts to transfer to the State budget.
- The time to determine that the
tax payer has fulfilled the obligations to make State budget remittance is the
time that State Treasuries, banks, credit institutions confirm on the receipt
of money remittance to State budget by account transfer.
1.2. Collecting in cash
- Collecting in cash directly to
State Treasuries;
- Collecting in cash to banks
where State Treasuries opened accounts. This form is applicable to banks that
have agreements with State Treasuries on cash collection to State Treasuries’
accounts opened at the banks.
- Collecting in cash at
collecting agencies. This form is applicable to taxes, charges, fees collected
from unfixed, casual business households, or business households without
accounts at State Treasury or bank and have difficulties in making State budget
remittance because of being distant from the collecting offices of State
Treasuries, or being distant from banks delegated by State Treasuries to
collect revenues. The collecting agencies are responsible for collecting money
from remitters, and then remit all the collected amounts into State Treasuries
or banks where State Treasuries opened accounts;
- Collecting in cash through
agencies delegated to collect:
+ Eligible organizations,
individuals prescribed by the Ministry of Finance, delegated by collecting
agencies are allowed to directly collect State budget revenues from the
remitters, then remit to State Treasuries or banks where State Treasuries
opened accounts.
+ State Treasuries are entitled
to delegate eligible organizations, individuals to collect a number of taxes,
charges, fees, fines;
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- Commune-level People’s
Committees are allowed to collect amounts within the commune-level budget
revenue collection task; then remit to the district State Treasuries or to
commune budget funds to spend in accordance with prescribed regulations (for
highland communes or remote communes that are not able to regularly transact
with State Treasuries).
The organization of the commune
budget revenue remittance, collection is implemented as prescribed in point 2.5
section II, part II of the Ministry of Finance’s Circular No. 60/2003/TT-BTC of
June 23, 2003 providing for the commune budget management and other financial
activities of communes, wards, towns.
- The time to determine that the
tax payer has fulfilled the obligations to make State budget remittance is the
time that State Treasuries, tax agencies or organizations, individuals
delegated to collect confirm on the cash revenue collection documents.
2. State budget
revenue collection documents.
2.1. State budget revenue order:
State budget revenue order (the
attached form C1-01/NS) is the document issued by collecting agencies to
request State Treasuries, banks, credit institutions where the State budget
remitters opened their accounts to extract from the remitters’ account to remit
to the State budget (or into temporarily collected, withheld amounts of
collecting agencies before being remitted to the State budget) as prescribed by
Law on State budget and Law on Tax Administration.
2.2. Money Remittance to State
budget
- Money Remittance to State
budget means State budget revenue collection documents, uniformly provided by
the Ministry of Finance;
- Money Remittance to State
budget is applicable to the following cases:
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+ Collecting agencies or
organizations, individuals delegated to collect remit the collected amounts to
State Treasuries or banks where State Treasuries opened accounts.
+ The tax payer remits to the
temporarily collected, withheld accounts of collecting agencies (before making
State budget remittance as prescribed);
- Money Remittance is issued by
the following forms:
+ Self-printed by subjects
making State budget remittance;
+ Printed and issued by State
Treasuries to the tax payers when they remit money there;
+ Printed and issued to the
remitters by banks, agencies delegated to collect;
- Money Remittance to State
budget includes:
+ Money Remittance to State
budget (the attached form C1-02/NS);
+ Money Remittance to State
budget in foreign currency (the attach form C1-03/NS)
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- Money Remittance to State
budget consists of the primary contents:
+ Name, tax code and address of
the organizations, individuals obliged to pay tax. The address must specify the
commune (ward), district, province (city) where enterprises, organizations,
business households register to operate, where the individuals reside, or where
the collection, remittance of the State budget revenues are made.
For organizations, individuals
remitting on behalf of other tax payers, being requested to specify the
substitute remitter’s information on Money Remittance, it is necessary to fully
put down the information in the substitute remitter section: name, tax code (if
any), address of the substitute organization, individual. The address must
specify the commune (ward), district, province (city) where enterprises,
organizations, business households register to operate, where the individuals,
business households reside. For remitters concurrently being the tax payers, it
is only required to put down information in the tax payer section. The tax
payer and the substitute remitter (if any) hereinafter referred to as the tax
payer.
+ Name of State Treasuries
collecting State budget, commercial banks that transfer, banks where State
Treasuries opened their accounts to receive State budget revenues;
+ Collecting agencies directly
managing tax payers (Tax offices, Customs, Finance agencies);
+ Number, date of the customs
declaration, export, import form code (or list of receipts of collecting
agencies). Each Money Remittance is separately issued for one declaration;
+ Contents of the State budget
remittance: accurately, fully, particularly put down the remittance contents,
the amount, the State budget contents, tax period.
2.3. List of tax payments
- The list of tax payments (the
attached form 01/BKNT) means documents used for tax payers to remit money to
State Treasuries (or banks) that implement the Modernization project of tax
collection/payment procedure among the Tax, Treasury, Customs, Finance agencies
(hereinafter referred to as tax collection/payment information system). The
list of tax payments includes information similar to contents of Money
Remittance to the State budget.
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- For tax collection/payment
database that does not have sufficient information of tax payers, State
Treasuries shall request tax payers to fully put down information on the list
of tax payments in order to put such information in the applications and print
Money Remittance to State budget; the tax payers is not obliged to make Money
Remittance to State budget.
2.4. Receipts of State budget
revenue collection
2.4.1. Cases of using receipts
- Collecting agencies assigned
to directly collect State budget revenue in cash; organizations, individuals
delegated to collect taxes, charges, fees, fines;
- State agencies competent to
issue decisions on administrative violation sanctions directly collect fines;
- State Treasuries directly
collect a number of charges, fees, fines; organizations, individuals are
delegated by State Treasuries to collect charges, fees, and fines.
2.4.2. Kinds of receipts:
- Receipts without printed face
value that need hand writing when being used;
- Receipts with
availably-printed face value;
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2.4.3. Issuing, managing, using
receipts:
- The Ministry of Finance shall
uniformly provide forms for different kinds of receipts, including: receipts
without printed face value and receipts printed by computer programs, receipts
with availably-printed face value. Receipts applicable to collecting agencies,
State Treasuries, banks participated in the tax collection/payment information
system are implemented as prescribed in this Circular (the attached form
C1-10/NS) and other amending, supplementing documents of the Ministry of
Finance;
- The General Department of Tax
shall uniformly organize the issue, management of different kinds of receipts:
receipts without printed face value, receipts with availably-printed face
value, receipts printed by computer programs with availably-printed the amounts
payable of each paying subject directly collected by collecting agencies or
agencies delegated to directly collect).
Tax agencies at all levels shall
hand over receipts to agencies, units, including: State Treasuries at the same
level, organizations, individuals delegated to collect in receipts, agencies
competent to directly collect. Agencies using receipts are responsible for
complying with the receipt management and use regulations as prescribed by the
Ministry of Finance and the General Department of Tax, to settle up receipts
with Tax agencies where the receipts are handed over; Tax agencies shall guide
units to handle the receipt elimination as prescribed.
- In case State Treasuries use
receipts printed by computer programs to directly collect money from remitters,
State Treasuries shall print receipts, manage, use receipts as prescribed by
the Ministry of Finance;
When remitting the collected
amounts to State Treasuries or banks where State Treasuries opened their
accounts, collecting agencies, organizations, individuals delegated to collect
must issue the list of receipts (form 02/BK-BLT, form 03/KB-BLMG- regarding
receipts with availably-printed face value) and base on the list of receipts to
issue Money Remittance to State budget.
2.5. Restoration documents:
- Restoration documents in State
budget revenue collection management mean documents printed by computer
programs on electronic database that are transmitted, received (via network
systems, messengers…) among the agencies, units participating in State budget
revenue collection information exchange. Restoration documents must ensure the
accuracy and complete information in accordance with provided forms.
- Restoration documents have
legal validity as original documents. For restoration documents required
signatures, seals of agencies, units, on such restoration documents much
present the signatures of competent individuals to verify the legitimacy of the
documents and the seals of the agencies, units printing restoration documents.
The Ministry of Finance shall delegate agencies participating in the electronic
data exchange system of State budget revenue collection (Tax, Customs agencies,
State Treasuries) to specifically prescribe each kind of the restoration
document that require signatures and seals of units printing restoration
documents;
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- Restoration documents not
ensuring the accuracy and complete information as prescribed or without
signatures, seals (regarding documents that require signatures, seals) do not
have legal validity to replace the original documents.
3. State budget
revenue collection information exchange
3.1. Principles:
- The exchange of State budget
revenue collection information must be uniformly and regularly implemented from
the Central to local level, among collecting agencies, State Treasuries,
organizations delegated by collecting agencies, State Treasuries to collect,
and financial agencies;
- The information exchange must
be confidentially secured as prescribed by law. Agencies participating in the
exchange of electric information, data are responsible for ensuring the
security, confidentiality, accuracy and integrity of the electronic data within
the scope of their tasks; such agencies are concurrently responsible for
coordinating with relevant agencies to implement technical measures to ensure
the confidentiality, security of the system;
- The information exchange is
automatically done by the State budget revenue collection information exchange
system of the Ministry of Finance. If the exchange cannot be done by the
automatic communication system, the agencies are allowed to exchange
information in writing or directly exchange (messengers, electronic mails,
telephones, fax…).
3.2. Information exchange
contents:
- General information on the tax
collection management agencies: list, code of tax collection management
agencies by administrative localities; list of collecting offices of Tax,
Customs agencies, State Treasuries, locality code, local organizations
delegated to collect budget;
- Information of the tax payers:
general information on name, address, tax code; code of Chapters, Kinds,
Accounts, Items, Sub-items by current State budget contents; information on the
taxes payable, customs declaration, tax period, paid taxes, reimbursed taxes
(in details by documents), information on the process of tax payments, tax
reimbursement… ;
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3.3. The process of information
exchange:
- The system of shared lists
(the State budget contents, list of administrative area, list of collecting
agencies, list of State Treasuries units,…) are regularly updated from the State
budget revenue collection data exchange center at the Department of Information
Technology and Statistics – Ministry of Finance and transmitted to units
belonging to the financial branch to collect State budget revenue collection;
- Information on State budget
revenue collection (the directory of tax paying subjects, tax
collection/payment data) are transmitted from the lower-level units to
upper-level units and gathered at the Central collection data exchange center,
then such data shall be transmitted to relevant units;
- Information on State budget
revenue collection that only relates to a number of units shall be exchanged in
accordance with their regulations;
- The rate of information
exchange is specifically prescribed in the process of State budget revenue
collection information exchange of the Ministry of Finance.
4. The process
of State budget revenue collection:
4.1. Collecting by account
transfer through State Treasuries:
4.4.1. For State Treasuries not
yet participated in the tax collection/payment information system:
The tax payer shall make 3
copies of the Money Remittance to State budget (the attached form C1-02/NS) and
send to State Treasuries where the account is opened. Upon receiving the 3
copies of the Money Remittance, State Treasuries shall extract from the tax
payer’s deposit account to collect State budget revenues and handle the copies
of the Money Remittance as follows:
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+ Copy 2: sent to the tax payer;
+ Copy 3: sent to the collecting
agency that directly manages tax payer;
4.1.2. For State Treasuries
participated in the tax collection/payment information system:
- The tax payers shall make the
list of tax payments (the attached form 01/BKNT), transfer to State Treasuries
where their accounts are opened. Based on the list of tax payments, State
Treasuries shall extract from the tax payer’s deposit account to collect State
budget revenues; and print 2 copies of the Money Remittance to State budget and
handle the copies of Money Remittance as follows:
+ Copy 1: used as the debit
document of the tax payer’s deposit account; and account State budget revenue
collection and save at State Treasuries together with the list of tax payments;
+ Copy 2: sent to the tax payer;
- At the end of the day or
periodically, State Treasuries shall transmit data of the collected taxes to
the tax collection/payment database system and print 2 copies of the list of
budget remittance documents (the attached form 04/BK-CTNNS) and send to
collecting agencies that directly manage tax payers 1 copy, 1 copy shall be
saved at State Treasuries to monitor and compare.
4.2. Collecting by account
transfer through banks:
4.2.1. For banks not yet
participated in the tax collection/payment information system:
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- Upon receiving 4 copies of the
Money Remittance to State budget by account transfer, the banks are responsible
for conducting procedures to extract from the tax payer’s deposit account to
fully and promptly remit to the State budget within the working day or no later
than the beginning of the following working day and handle the copies of Money
Remittance as follows:
+ Copy 1: used as the debit
document of the tax payer’s deposit account;
+ Copy 2: sent to the tax payer;
+ Copy 3, 4: sent to State
Treasuries;
Upon receiving the payment
documents sent by banks, State Treasuries shall examine, if it is found
compliant, account State budget revenue collection and handle the copies of
Money Remittance as follows:
+ Copy 3: used as documents for
State budget revenue collection accounting;
+ Copy 4: sent to the collecting
agency that directly manages tax payers;
- For usual clearing payment
with banks, banks where State Treasuries opened their accounts must send to
State Treasuries 2 copies of restoration documents with full information on the
Money Remittance to State budget as the basis for State budget revenue
collection accounting. In case State Treasuries participated in electronic
clearing payment, based on the electronic data sent by the banks, State
Treasuries shall print 2 copies of restoration documents and handle as follows:
1 copy shall be used as the basis for State budget revenue collection
accounting, 1 copy shall be sent to the collecting agency that directly manage
tax payers;
- In case State Treasuries
participated in the tax collection/payment information system, upon receiving 2
copies of the Money Remittance to State budget, State Treasuries shall save 1
copy for State budget revenue collection accounting and discard the other (not
sending to collecting agencies). At the end of the day, State Treasuries shall
transmit data of the collected taxes to the database system; concurrently print
02 copies of the list of budget remittance documents and send to collecting
agencies managing tax payers 1 copy of the list, the other copy is saved at
State Treasuries;
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If the remitter makes documents
insufficient or inaccurate information, the collecting agencies are responsible
for determining full information for State Treasuries to account State budget
revenue collection.
After State Treasuries receive
the documents with completely supplemented information as prescribed, State
Treasuries shall account from temporarily collected accounts into State budget
revenue collection accounts.
4.2.2. For banks participated in
the tax collection/payment information system:
4.2.2.1. Collecting at the bank:
- Collecting agencies shall
transmit data of the tax payers to the banks;
- The tax payers shall make the
list of tax payments and send to the banks where their accounts are opened (for
export, import tax payment, the tax payers shall make a separate list of tax
payments for each customs declaration); the bank shall put data in computer
programs, conduct procedures to extract from the tax payer’s account and
concurrently print 2 copies of Money Remittance to State budget and handle as
follows:
+ 1 copy to be used as the basis
for accounting and saved together with the list of tax payments;
+ 1 copy to be returned to the
tax payer. The bank must sign and stamp on documents being returned to the tax
payer to prove that the remittance is done;
- The banks shall conduct
procedures to transfer money to accounts of State Treasuries opened at such
banks within working day or no later than the beginning of the following working
day and concurrently fully transmit data of tax collection/payment in
accordance with prescribed formats to the budget revenue collection database;
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4.2.2.2. Collecting through
automated teller machines (ATM):
- This form of collection is
applicable when the banks have developed software programs to collect taxes
through ATM;
- The collection process is
carried out as follows:
+ The collecting agency shall
transmit data of the tax payer to the bank data system; the tax payers shall go
the bank’s ATM, fully fill the information in the ATM’s program as required in
order to transfer money to State Treasuries’ accounts and receive the list of
tax payment printed from the ATM;
+ The handling of money
transfer; verifying, stamping the number of taxes paid through the bank’s ATM
for the tax payers; the transmission of the State budget revenue collection
data of the bank and the handling of accounting, data transmission of State
Treasuries are implemented as prescribed in sub-point 4.2.2.1 point 4.2 of this
section.
4.2.3. A number of provisions on
legitimacy of Money Remittance:
- For direct tax payments at
State Treasuries: the budget revenue accountant of State Treasuries shall sign
on the remittance document and stamp “State Treasury Accountant” or State
Treasury transaction office’s seal. The chief accountant of State Treasuries is
responsible for controlling, comparing the copies of Money Remittance and sign
on the list of Money Remittance to State budget (the attached form C1-06/NS)
made by transaction offices outside head offices of State Treasuries and
concurrently control and sign on the list of budget remittance documents (the attached
form 04/BK-CTNNS);
- For tax payers extracting from
the accounts opened at State Treasuries to pay tax, on the Money Remittance to
State budget must have the signature of the chief accountant of State
Treasuries and stamp “State Treasury Accountant”;
- For Money Remittance to State
budget converted from electronic documents: if the collecting agency
participated in the tax collection/payment information system requires a copy
of Money Remittance to save in tax payment dossiers, tax reimbursement dossiers
or to re-issue to the tax payer in case of missing, issue the Money Remittance
to State budget converted from electronic documents (the attached form
C1-09/NS) based on the tax collection/payment data and the list of budget
remittance documents sent by State Treasuries;
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+ For payment through ATM, the
tax payer must go to transaction offices of the bank issuing the ATM card to
request the bank to print the restoration document in accordance with the Money
Remittance to State budget form, sign and stamp on the Money Remittance;
+ For tax payers paying in cash
or extracting from accounts to pay at the bank transaction offices where do not
have seals, the tax payers must go to head offices of banks of the same system
where have seals to request the banks to verify and stamp on the Money
Remittance to State budget;
- Provisions on legitimacy of
documents in sub-point 4.2.3 of this section are generally applicable to all
processes of State budget revenue collection prescribed in this Circular.
4.3. Collecting in cash through State
Treasuries:
4.3.1. Collecting in Money
Remittance to State budget:
- For State Treasuries not yet
participated in tax collection/payment information system:
The tax payer shall make 3
copies of Money Remittance to State budget (the attached form C1-02/NS), State
Treasuries shall make procedures to collect money, account State budget revenue
collection and handle the copies of Money Remittance as follows:
+ Copy 1: used as documents of
State budget revenue collection accounting;
+ Copy 2: sent to the tax payer
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- For State Treasuries
participated in the tax collection/payment information system:
The tax payer shall make the
list of tax payments and send to State Treasuries; based on the tax payer’s
list, State Treasuries shall put the information in computer programs, print 2
copies of Money Remittance to State budget and make procedures to collect
money, account State budget revenue collection and handle the copies of Money
Remittance as follows:
Copy 1: used as documents for
State budget revenue collection accounting;
Copy 2: sent to the tax payer;
State Treasuries shall handle in
accordance with the process stipulated in sub-point 4.1.2 point 4.1 of this
section.
4.3.2. Collecting in receipts:
- State Treasuries are allowed
to use receipts without printed face value, receipts made and printed by
computer programs to collect a number of charges, fees, fines. When tax payers
pay in cash, State Treasuries shall issue receipts to collect money from the
payers;
- Forms of receipts, numbers of
copies of receipts and the process of receipt copy circulation are implemented
as prescribed by the Ministry of Finance, in particular:
+ For fine receipts issued by
tax agencies with 4 copies, the copies are handled as follows: 1 copy to be
saved in State Treasury, 1 copy to be sent to the payer, 1 copy to be sent to
the agency that issued the decision on sanctions, 1 copy to be saved as talon
to settle up receipts;
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+ For receipts printed by State
Treasuries from computer programs (at State Treasuries participated in tax
collection/payment information system) with 2 copies, the copies shall be
handled as follows: 1 copy to be saved in State Treasury, 1 copy to be sent to
the payer;
- At the end of the day or
periodically (no longer than 2 days), State Treasuries shall make 2 copies of
the list of receipts (the attached form 02/BK-BLT) and handle as follows:
(i) For State Treasuries
not yet participated in the tax collection/payment information system:
Based on the list of receipts,
State Treasuries shall make 2 copies of Money Remittance to State budget and
account State budget revenue collection. The copies of Money Remittance shall
be handled as follows:
+ Copy 1: saved at State
Treasuries together with 1 copy of the list of receipts and copies of the
receipts;
+ Copy 2: sent to the collecting
agency directly manage the tax payer together with 1 copy of the list of
receipts;
(ii) For State Treasuries
already participated in the tax collection/payment information system:
State Treasuries shall base on
the list of receipts to put the information in computer programs and print 1
copy of Money Remittance to as documents for State budget revenue collection
accounting and save together with 1 copy of the list of receipts and copies of
receipts; State Treasuries shall transmit data to tax collection/payment
database and send 1 copy of the list of receipts to the collecting agency
directly manage the tax payer.
4.4. Collecting in cash through
banks:
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- For banks not yet participated
in the tax collection/payment information system:
The tax payer shall make 4
copies of Money Remittance to State budget and send to the bank where State
Treasuries opened their accounts; based on the Money Remittance, the bank shall
make procedures to collect money and handle the copies of Money Remittance:
+ Copy 1: used to record an
increase in State Treasuries’ deposit account at the bank and saved
+ Copy 2: sent to the tax payer;
+ Copy 3 and 4: sent to State
Treasuries.
After receiving 2 copies of
Money Remittance sent by the bank, State Treasuries shall account and handle as
prescribed in sub-point 4.2.1 point 4.2 of this section;
- For banks already participated
in the tax collection/payment information system:
The tax payer shall make the
list of tax payments, send to the bank delegated to collect by State
Treasuries; based on the list of tax payments, the bank shall print 2 copies of
Money Remittance to State budget, collect money, circulate and handle the
documents as prescribed in sub-point 4.2.2.1 point 4.2 of this section.
4.2.2. Collecting in receipts:
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- The bank shall issue receipts
to collect money and handle copies of receipts similarly to that of collecting
in receipts through State Treasuries stipulated in sub-point 4.3.2 point 4.3 of
this section; according to the agreed period, the bank shall settle up the
receipts with State Treasuries, send all the receipts, sanctions decisions,
administrative decisions of competent levels relating to the revenues to the
State Treasuries to compare and save.
- At the end of the day or the
agreed period, the bank shall make 3 copies of the list of receipts, the
process of handling documents is carried out accordingly to the following
cases:
(i) For banks not yet
participated in the tax collection/payment information system: based on the
list of receipts, the banks shall make 3 copies of Money Remittance to State
budget and handle as follows:
Copy 1 of the Money Remittance:
used as accounting documents of State Treasuries deposit account increase,
saved together with 1 copy of the list of receipts;
Copy 1 and 3 of the Money
Remittance: sent to State Treasuries where collected money together with 2
copies of the list of receipts;
Upon receiving the 2 copies of
Money Remittance and the 2 copies of the list of receipts, State Treasuries shall
account State budget revenue collection and handle as follows: 1 copy of the
Money Remittance and 1 copy of the list of receipts shall be saved in State
Treasuries; 1 copy of the Money Remittance and 1 copy of the list of receipts
shall be sent to the collecting agency directly managing the tax payer;
(ii) For banks
participated in the tax collection/payment information system:
Based on the list of receipts,
the bank shall put the information in computer programs and print 1 copy of the
Money Remittance to State budget, account and transfer the collected State
budget revenue to State Treasuries’ accounts, concurrently transmit tax
collection data in prescribed formats to State budget revenue collection
database; save 1 copy of Money Remittance together with 1 copy of the list of
receipts, send 2 copies of the list of receipts to State Treasuries;
Based on the State budget
revenue collection data transmitted by the banks, State Treasuries shall print
to restore 01 copy of Money Remittance to State budget as the basis for State
budget revenue collection accounting and save the copy; 2 copies of the list of
receipts sent by the bank are handled as follows: 1 copy to be saved at State
Treasuries, 1 copy to be sent to the collecting agency directly managing the
tax payer.
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When collecting cash from
payers, collecting agencies must use receipts, and then remit all the collected
amounts to State Treasuries.
4.5.1. The process of collection
at collecting agencies:
4.5.1.1. For receipts without
printed face value:
Collecting agencies, agencies
delegated to collect (hereinafter referred to as collecting agencies) shall use
receipts without printed face value to directly collect money from tax payers.
When the tax payers come, collecting agencies shall collect money, issue
receipts and handle as follows:
+ For fine receipts with 4
copies, the copies are handled as follows: 1 copy to by saved at the collecting
agency, 1 copy to be returned to the payer, 1 copy to be sent to the agency
that issued the decision on sanctions, 1 copy to be saved as talon to settle up
receipts;
+ For charge, fee receipts with
3 copies, the copies are handled as follows: 1 copy to be saved at the
collecting agency, 1 copy to be returned to the payer, 1 copy to be saved as
talon to settle up receipts;
4.5.1.2. For receipts with
availably-printed face value:
- Receipts with
availably-printed face value are used in cases of administrative violation fine
collections and a number of other charges and fees by agencies directly
handling administrative violations and collecting agencies to directly collect
cash from payers;
- When the payer comes, the
collecting agency shall fully and accurately put down the prescribed
information on the 2 copies of the receipt, then hand 1 copy over to the payer
and save 1 copy at the collecting agency.
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- Receipts printed from computer
programs are used by collecting agencies allowed by competent levels to use
software programs to manage the collection/remittance in receipts, to print
receipts, lists of receipts as substitutes for the management using books and
hand-writing receipts;
Receipts printed by computer
programs include 2 kinds:
+ Receipts with availably-printed
the amount receivable are applicable to regular and relatively stable amounts
receivable (taxes, charges, fees) and determined by collecting agencies before
being collected. The collecting agency shall print and hand 2 copies of the
receipt over to the officer to directly collect money from the payer and handle
as follows: 1 copy to be returned to the payer, 1 copy to be saved at the
collecting agency;
+ Receipts without
availably-printed the amount receivable are applicable to irregular taxes,
charges, fees, fines and not being able to be determined in advance by
collecting agencies. When the payer comes, the collecting agency shall collect
money and put the information in computer programs to print 2 copies of the
receipt: 1 copy to be saved and 1 copy to be returned to the tax payer. For
fine collections, the collecting agency shall print 3 copies of the receipt, 1
copy to be saved, 1 copy to be returned to the payer, 1 copy to be sent to the
agency that issue the decision on sanctions;
- Agencies delegated to collect
are responsible for transmitting the collection data by receipts, in accordance
with prescribed formats and forms to agencies delegating the collection to
synthesize, monitor and manage.
4.5.2. The Process of remittance
to State Treasuries:
- At the end of the day or
periodically, collecting agencies shall make the list of receipts (form
02/BK-BLT or form 03/BK-BLMG for receipts with availably-printed face value);
based on the list of receipts, collecting agencies shall make the list of tax
payments, or the Money Remittance to State budget (for State Treasuries not yet
participated in the tax collection/payment information system) and all the
collected amounts to State Treasuries.
Agencies delegated to collect
must make 2 copies of the list of receipts: 1 copy to be saved at the agency
delegated to collect, 1 copy to be sent to the agency delegating the collection
to monitor and compare;
- Collecting agencies and State
Treasuries shall uniformly provide for State Treasuries remittance period
(daily or within 5 days as from the date of collection, depending on the
collected amounts and conditions of each specific locality);
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- State Treasuries shall make
procedures to collect money, account State budget revenue collection and handle
the copies of Money Remittance similarly to that of direct State Treasury
remittances in cash prescribed in sub-point 4.3.1 point 4.3 of this section.
For collecting agencies
remitting cash to banks where State Treasuries opened their accounts, the
process is implemented similarly to provisions in sub-point 4.4.1 point 4.4 of
this section;
- For administrative violation
fines that must be remitted to temporarily collected/withheld accounts before
remitting to State budget, collecting agencies shall make the list of receipts
and Money Remittance to State budget, in which fully specifying remitted to
temporarily collected/withheld accounts; State Treasuries shall conduct
procedures to collect money and account into temporarily collected/withheld
accounts as prescribed by current provisions;
- Periodically, agencies using
receipts shall settle up the receipts with agencies issuing receipts, ensuring
the match of used receipt number, discarded receipt number, unused receipts,
amounts collected and remitted to the State budget, compare the list of
receipts with the copies of Money Remittance to State budget.
5. The process
of State budget revenue collection in foreign currency and revenues with
particularity:
5.1. State budget revenue
collection in foreign currency:
5.1.5. Management principles:
- Budget revenues in foreign
currency (excluding direct foreign aids for projects) are gathered to the State
budget foreign currency funds and uniformly managed at State Treasuries. The
State budget revenues in foreign currency shall be recorded State budget
foreign currency fund collection (in original currency) and concurrently be
converted in Vietnam dong at the foreign exchange rates announced monthly by
the Ministry of Finance to account State budget revenue collection and allocate
to budgets at all levels by prescribed regulations;
- All the collected State budget
revenues in foreign currency at localities must be sent to deposit accounts in
foreign currency of State Treasuries opened in the banks allowed to deal in
foreign currency. The locally collected foreign currency revenues shall be
converted into Vietnam dong at the foreign exchange rates announced monthly by
the Ministry of Finance to account State budget revenue collection and allocate
to budgets at all levels. Monthly, the foreign currency amounts at deposit
accounts in foreign currency shall be sent to foreign currency funds of the
State budget at the Central Government. Foreign currency deposit interest,
after deducting payment fees, shall be managed, used and settled up with the
State budget in accordance with the financial management regime applicable to
the State Treasuries system;
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- Foreign exchange rates monthly
announced by the Ministry of Finance are uniformly applicable to the entire
country regarding the following operations:
+ Conversion and State budget
revenue, expenditure accounting in foreign currency (including revenues in kind
with original prices in foreign currency);
+ Conversion and State
Treasuries accounting.
- The Minister of Finance shall
delegate the Director of the Department of Foreign Finance to determine and
notify the foreign exchange rates monthly by the following principles:
+ The exchange rates are
averagely calculated by the actual average rates on the inter-bank foreign
currency market within 30 days before the date of notification;
+ In case the actual foreign
exchange rates on the inter-bank market fluctuate within the month (increase or
decrease over 5% compared with the exchange rates), the Ministry of Finance
shall consider readjusting the exchange rates properly.
5.1.2. The process of foreign
currency collection
5.1.2.1. Foreign currency
collection by account transfer
The process of foreign currency
collection by account transfer is implemented similarly to collection by
account transfer in Vietnam dong. Based on credit notices, list of payments and
the Money Remittance to State budget by account transfer in foreign currency
sent by the banks, State Treasuries at all levels shall handle as follows:
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- State Treasuries shall record
foreign currency fund collection of the State budget (revenues at State
Treasuries and foreign currency amounts sent by local State Treasuries) and
concurrently convert into Vietnam Dong at the foreign exchange rates monthly
announced by the Ministry of Finance (for only the foreign currency amounts
collected at State Treasuries) to account State budget revenue collection.
5.1.2.2. Foreign currency
collection in cash through banks:
- The tax payer shall make 4
copies of Money Remittance to State budget in foreign currency (the attached
form C1-03/NS) and conduct procedures of remittance at banks where State
Treasuries opened accounts;
- The bank shall conduct
procedures to collect the foreign currency amounts and handle the copies of
Money Remittance as follows:
+ Copy 1: saved at the bank;
+ Copy 2: sent to the tax payer;
+ The remaining 2 copies: sent
to State Treasuries;
Based on documents sent by the
bank, State Treasuries shall check, if it is found compliant, State Treasuries
shall save 1 copy to account State budget revenue collection, and send 1 copy
to the collecting agency directly manage the tax payer.
5.1.2.3. Foreign currency cash
collection through collecting agencies or direct collection at State
Treasuries:
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- For tax payers who directly
remit foreign currency cash to State Treasuries, the process of collection is
similar to the Vietnam dong collection in cash to State Treasuries;
- The State budget revenue
collection in foreign currency cash shall only be implemented at State
Treasuries of provinces and cities and for freely convertible currencies
according to the State Bank’s notification;
- Based on the actual collected
foreign currency cash, State Treasuries shall convert into Vietnam dong at foreign
exchange rates monthly announced by the Ministry of Finance to account State
budget revenue collection and concurrently remit all the collected foreign
currency amounts to foreign currency deposit accounts of State Treasuries of
provinces, cities in banks to transfer to the State Treasuries.
- For State Treasuries of
provinces, cities that have no foreign currency deposit accounts in banks (for
the State bank and local commercial banks that have not organized to open
deposit accounts and foreign currency payment), State Treasuries of provinces,
cities are allowed to sell foreign currency cash to the State Bank or
commercial banks allowed to deal in foreign currency (at foreign currency
buying rates of those banks). The differences between the actual foreign
currency selling exchange rates and the foreign exchange rates announced by the
Ministry of Finance shall be monitored and sent to the State Treasury to settle
up with the Central budget.
5.2. State budget revenue
collection regarding a number of special contents:
5.2.1. Collecting from domestic
loans:
- For capital mobilized
domestically by issuing Governmental bonds, National Construction public bonds
for Central budget, State Treasuries, based on the mobilized capital, shall
account into the loan account of the central budget;
- For capital mobilized for
provincial-level budgets to pay off investments in infrastructure construction,
State Treasuries, based on the mobilized capital, shall account into loan
accounts of provincial-level budget;
- For State Treasuries not yet
participated in the State Treasuries and Budget management information system
(TABMIS), the stated-above loans are still recorded State budget revenue
collection but accounted accordingly to the budget contents of loans from budgets
at relative levels.
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5.2.2. Collecting from foreign
loans:
- Loans in foreign currency
being transferred to State budget foreign currency funds: based on the banks’
credit notes, State Treasuries shall convert into Vietnam dong at the foreign
exchange rates monthly announced by the Ministry of Finance to account into
loan accounts of the central budget;
For foreign currency loans not
being transferred to State budget foreign currency funds: based on the
revenue/expenditure recording documents from the loan sources of the Ministry
of Finance, State Treasuries shall convert into Vietnam dong at foreign
exchange rates monthly announced by the Ministry of Finance and account into
the loan account and expenditure account of the central budget;
- For loans in materials,
equipment, goods with original prices in foreign currency: based on documents
from financial agencies, State Treasuries shall account into loan accounts of
budgets at relative levels;
- For State budget revenues from
representative organizations, agencies from Vietnam in foreign countries, the
Ministry of Finance shall issue separate guiding documents.
5.2.3. Collecting other revenues
apart from taxes, charges, fees, fines, loans:
- For revenues from financial
reserve funds, additional collection from upper-level budgets, State budget
surplus collection, source transfer collection from previous years’ budget:
State Treasuries shall base on the financial agencies’ decisions to conduct
State budget revenue collection accounting procedures;
- For revenues collected from
State business, recovery loans, non-business operations, land levy, land rent,
selling or leasing State-owned properties, capital recovery, budget remittances
from investment in fundamental construction, State-owned heritage,
non-refundable aid, property liquidation, confiscated property sale…, agencies
obliged to make budget remittance shall make Money Remittance to State budget
and remit to State Treasuries or through collecting agencies in accordance with
current provisions for each revenue.
5.2.4. State budget revenue
collection in kind:
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- The conversion of item into
Vietnam dong is implemented as follows:
+ For items with unit prices,
apply the current local unit prices; items with original prices in foreign
currency are converted into Vietnam dong at foreign exchange rates announced by
the Ministry of Finance at the time of accounting.
+ For items without unit prices
or original prices in foreign currency, financial agencies shall establish
Valuation Councils to valuate the items’ prices in accordance with local
popular market prices at the time of valuation;
- For items that the using
subjects have not been identified: financial agencies shall coordinate with
concerned agencies to organize item sale so as to gain Vietnam’s currency and
make State budget remittance. For items not yet been sold, financial agencies
shall coordinate with concerned agencies to continue monitoring and managing.
5.2.5. State budget revenue
collection in workdays:
- State budget revenues in
workdays are converted into Vietnam dong to account State budget
revenue/expenditure;
- Financial agencies shall
preside over and coordinate with concerned agencies to convert the number of
workdays at the prescribed workday unit prices regarding each kind of jobs and
concurrently make State budget revenue/expenditure orders to send to State Treasuries
to account State budget revenue/expenditure.
6. Reimbursing
the collected State budget revenues:
6.1. Cases of reimbursement:
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6.2. The process and procedures
for reimbursement:
6.2.1. The reimbursement of
collected revenues managed by Customs, Tax agencies:
The reimbursement of collected
State budget revenues is implemented as prescribed in the Circular No.
59/2007/TT-BTC of June 14, 2007, Circular No. 60/2007/TT-BTC of June 14, 2007
and current documents of the Ministry of Finance. Individuals requesting the
reimbursement shall make written Request for collected State budget revenue
reimbursement (the attached form 05/DNHT) and dossiers relating to the amounts
requested to be reimbursed, send to collecting agencies directly managing the
revenues (or agencies competent to issue decisions on reimbursement). The
process of reimbursement for each case is:
6.2.1.1. For Value-added tax
(VAT) reimbursements: after checking the prescribed reimbursement conditions,
collecting agencies competent to issue decisions on tax reimbursement shall
make Collected State Budget Revenue Reimbursement Order (the attached form
C1-04/NS) and send to State Treasuries at the same levels; State Treasuries at
the same levels shall reimburse to tax payers, then report debt to upper-level
State Treasuries to account Value-added Tax Reimbursement Fund expenditure of
the General Department of Taxation.
6.2.1.2. For other tax
reimbursement (except for VAT), collecting agencies are responsible for
comparing reimbursement dossiers with State budget revenue collection documents
of the paid amounts, if it is found compliant, collecting agencies shall make
collected State budget revenue reimbursement order and send to State Treasuries
at the same levels as basis for the reimbursement. State Treasuries shall base
on the Reimbursement order to carry out reimbursement procedures, transfer to
the bank accounts (or accounts in State Treasuries) upon the request of the
reimbursed individuals, or reimburse in cash in case reimbursed individuals
have no bank account (or accounts in State Treasuries).
6.2.3. For income tax of
high-income earners, personal income tax (hereinafter referred to as personal
income tax) that tax payers paid in many localities but settle up tax and
implement procedures of tax reimbursement at 1 collecting agency (where tax
declaration is registered), the collecting agency is responsible for checking
the reimbursement dossiers regarding all collected taxes relating to the
reimbursed amounts. The reimbursement is implemented at State Treasuries at the
same levels with collecting agencies where tax payers declared, settled up tax;
State Treasuries shall reimburse and account personal income tax reimbursement
in the localities.
6.2.1.4. For reimbursements of
taxes (except for VAT, personal income tax) that tax payers have registered in
a locality but then paid in other localities, tax payers are allowed to declare
tax settlement and implement tax reimbursement procedures at one collecting
agency where tax declaration is registered. The reimbursement is implemented at
State Treasuries at the same levels with collecting agencies where tax payers
register tax declaration and settlement.
Collecting agencies are
responsible for checking tax reimbursement dossier regarding all the collected
tax amounts relating to the reimbursed amounts, determine the reimbursed tax
amounts and allocate the money to be reimbursed to localities where collected
State budget revenue; make collected State budget revenue reimbursement order,
in which separates the amounts to be reimbursed of each locality and send to
local State Treasuries at the same levels.
Local State Treasuries at the
same levels shall transfer all the reimbursed amounts to reimbursed
individuals; conduct procedures to account the reimbursements for amount to be
of its responsibility and concurrently send debt documents to State Treasuries
where collected State budget revenue to account the reimbursements belonging to
the reimbursement responsibility of such localities.
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- For reimbursed State budget
revenues outside the direct management scope of Customs, Tax agencies, State
agencies competent to issue decisions on reimbursement (agencies competent to
issue decision on collection or upper-level agencies of agencies issuing
decisions on collection) are responsible for comparing dossiers requesting
reimbursement with State budget remittance documents of the previously-paid
amounts , if it is found compatible, such State agencies shall make collected State
budget revenue reimbursement orders and send to reimbursed individuals to
submit to State Treasuries where collected State budget revenue;
- Reimbursed individuals shall
send collected State budget revenue reimbursement orders and State budget remittance
documents (copy) together with the originals (for comparison) to State
Treasuries written on the reimbursement decisions to implement the
reimbursement procedures.
6.3. The process of handling and
accounting of State Treasuries:
- For reimbursements of
collected revenues managed by Customs, Tax agencies: within 3 working days as
from the date of receiving the collected State budget revenue reimbursement
order, State Treasuries implementing the reimbursements are responsible for
checking the seal, signatures of collecting agencies, implement reimbursement
procedures and transfer reimbursed money to accounts in banks (or in State
Treasuries) upon the request of the reimbursed individuals; or reimburse in
cash (for reimbursed individuals without bank accounts);
- For reimbursements of
collected revenues not being managed by Customs, Tax agencies: within 3 working
days as from the date of receiving the reimbursement orders, State Treasuries
shall examine the legitimacy and validity of the reimbursement orders and
previous remittance documents, if they are found compliant, State Treasuries
shall reimburse to the reimbursed individuals and save 1 copy of the remittance
document (return the original to the reimbursed individual), if not, State
Treasuries shall request the reimbursed individuals or competent agencies to
supplement and complete;
- For reimbursements of
collected revenues belonging to the fiscal year, if State Treasuries implement
the reimbursement before the end of the time limit of State budget settlement
correction of that year, account fiscal year collection decrease by each fiscal
level and proper State budget contents of collected amounts; if reimbursing
after the budget settlement correction, account budget expenditure of the
following year of each fiscal level by amounts corresponding to previous
revenue allotment percentage for each fiscal level.
- For personal income tax
reimbursement by reduction of State budget revenue collection, but the local
personal income tax collected at the time of reimbursement is not sufficient to
reimburse, State Treasuries shall account budget expenditure to reimburse the
differences (similar to reimbursement of accounted revenues in the previous
fiscal year);
- For localities allotting
collected personal income tax amounts to central budget and local budgets
(provinces, districts, communes), upon reimbursement, allot the reimbursed
amounts to account revenue (or expenditure) decrease of central budget and
provincial-level budgets on the principle: provincial-level budgets are
responsible for reimbursing all the enjoyed local budget (including budgets of
provinces, districts, communes);
- Monthly, State Treasuries
shall make reports on collected State budget revenue reimbursement (the
attached form 06/BCHT) and send to local financial agencies at the same levels,
including all the tax reimbursements of fiscal levels.
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6.4.1. Scope and cases of
application:
- For reimbursed individuals
synchronously obliged to pay other revenues, if it is proposed to balance the
reimbursed amounts and the amounts payable, such individuals must make written
collected State budget revenue reimbursement requests (the attached form
05/DNHT), in which specify the proposal on balancing for the amounts payable,
and send to collecting agencies where provide for reimbursements to consider
and handle;
- In case collecting agencies
find out that the reimbursed individual is still obliged to pay other taxes,
but such individual does not propose on balancing the amounts payable, the
collecting agency shall temporarily terminate the reimbursement and require the
payer to fulfill the obligation to make State budget remittance. When the time
limits is over according to the collecting agency’s notification, if the payer
has not yet fulfilled the obligation to make State budget remittance (or not
yet made the written collected State budget revenue reimbursement request and
specify the request for balancing of the amounts payable and send to the
collecting agency), the collecting agency shall make the Order of Reimbursement
cum Balancing of State budget revenue collection (attach C1-05/NS) and send to
State Treasuries where directly provide for reimbursements to balance and
notify the tax payer;
- The balancing is implemented
regarding reimbursed amounts and amounts payable among different taxes of the
same tax paying subject, at the same State Treasury or among different State
Treasuries;
6.4.2. The process of balancing:
- Tax payers shall make
collected State budget revenue reimbursement requests together with dossiers
requesting tax reimbursement in accordance with current provisions, and send to
collecting agencies for inspection and consideration;
- If it is found compliant after
being checked, collecting agencies shall make the Order of Reimbursement cum
Balancing of State budget revenue collection, send to State Treasuries at the
same levels where directly provide for tax reimbursement to balance the
reimbursed tax amounts and the tax amounts payable;
+ State Treasuries shall base on
the Order of Reimbursement cum Balancing of State budget revenue collection
sent by the collecting agencies to handle:
+ For State Treasuries
concurrently are the places where provide for reimbursement and collect tax
debts: State Treasuries shall account reimbursement (regarding reimbursed
amounts), account budget revenue collection (regarding budget remittance by
balancing); if the reimbursed amount is higher than the amount payable, State
Treasuries shall return the remaining amount to the reimbursed individuals;
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- At State Treasuries where the
tax payer owe for tax, upon receiving the inter-treasuries payment documents of
the balancing amounts to collect State budget revenue, account State budget
revenue collection similarly to collecting State budget revenue by account transfer
through inter-treasuries payment.
6.5. Making and circulating
documents:
6.5.1. Collected State budget
revenue reimbursement order
- Collecting agencies shall base
on the reimbursement, payment mediums (in cash, to accounts in State Treasuries
or banks, reimbursing at State Treasuries in other localities,…) to make
collected State budget revenue reimbursement orders with sufficient copies for
relevant subjects. In particular:
+ Collecting agencies deciding
on reimbursement shall receive 1 copy sent by State Treasuries after confirming
reimbursement accounting;
+ State Treasuries shall save 1
copy as the basis for reimbursement accounting;
+ Reimbursed individuals shall
receive 1 copy;
+ For payment into bank
accounts, the banks shall receive 1 copy as the basis for accounting and save;
- For State Treasuries directly
reimbursing different from State Treasuries collecting State budget revenue
(State Treasuries being responsible for reimbursing) stipulated in sub-point
6.2.1.4 of this section, State Treasuries being responsible for reimbursing
upon receiving debit notice by inter-treasuries payment form shall print 2
copies of documents and handle as follows: 1 copy to be saved, 1 copy to be
sent to collecting agencies managing State budget revenue to monitor.
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- The State budget revenue
collection reimbursement cum balancing order is made by collecting agencies
based on the process of tax reimbursement and balancing, forms of payment to
the reimbursed individuals, ensuring the relevant subjects to have sufficient
documents to monitor, account and compare. In particular:
+ Collecting agencies deciding
on reimbursement shall receive 1 copy sent by State Treasuries after confirming
payment accounting;
+ State Treasuries directly
reimbursing shall save 1 copy;
+ Reimbursed individuals shall
receive 1 copy;
+ For payment into bank
accounts, the banks shall receive 1 copy of the State budget revenue collection
reimbursement cum balancing order as the basis for accounting and save;
- For State Treasuries
reimbursing different from State Treasuries collecting tax debts in balancing
form, upon receiving documents of money transfer in inter-treasuries payment
form, State Treasuries collecting tax debts shall print 2 copies of documents
and handle as follows: 1 copy to be saved, 1 copy to be sent to collecting
agencies monitoring and managing balanced tax debts revenues.
7. Checking,
comparing and handling:
- Daily, collecting agencies and
State Treasuries are responsible for cooperating in checking, comparing the
State budget revenues collection/remittance so as to ensure accurately,
promptly and fully;
- During checking, comparing the
State budget revenues collection/remittance, if collecting agencies detect
faults or adjust budget collection/remittance when detecting remittances in
contravention of prescribed order, name code, collecting agency code,
collecting agencies shall make 3 copies of written State budget revenue
collection adjustment request (the attached form C1-07/NS) and send to State
Treasuries where collected State budget revenue to adjust. Collecting agencies
do not write down on the confirmation section of the collecting agency on the
written adjustment request;
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- State Treasuries shall check,
compare collected amounts with the written adjustment request, if they are
matched and compliant, State Treasuries shall adjust, sign and stamp in the
acceptance section of State Treasuries on the written State budget revenue
collection/remittance adjustment request, if not, State Treasuries shall send
back the written adjustment request to collecting agencies for handling;
- The copies of the written
State budget revenue collection/remittance adjustment request are handled as
follows:
+ 1 copy to be saved at State
Treasuries as the basis for adjustment accounting;
+ 1 copy to be sent back to the
remitters that request adjustment (or collecting agencies);
+ 1 copy to be sent to
collecting agencies directly managing tax payers (for tax payers that request
adjustment) as the basis for tax obligation adjustment.
8. State budget
revenue accounting, reporting and settling:
8.1. State budget revenue
accounting:
- State Treasuries shall account
State budget revenue in accordance with accounting regime prescribed by the
Ministry of Finance. The accounting must ensure the right fiscal year and State
budget contents. Revenues belonging to the previous year’s budget collection
task but being remitted during budget settlement correction shall be accounted
into the previous fiscal year; revenues being remitted after the budget
settlement correction of the previous year shall be accounted into the
following year’s budget revenue;
- For budget revenues collected
by bank account transfer that are insufficient factors to account State budget
revenue, State Treasuries shall account into temporarily collected accounts and
concurrently notify relevant subjects (banks, collecting agencies, tax payers…)
to check, compare and supplement information to make budget remittance as
prescribed;
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- For temporarily
collected/withheld amounts, State Treasuries shall account into temporarily
collected/withheld accounts. State Treasuries shall handle the amounts in
temporarily collected/withheld accounts based on the administrative decisions
or instruments, valid and legitimate documents from competent State agencies
(agencies deciding on temporary collection/withholding, agencies assigned to
manage temporarily withheld amounts…) At the end of December 31, temporarily
collected/withheld amounts not yet been handled by competent State agencies
shall be transferred to the following year’s balance to continue monitoring and
handling;
- For agencies, units with
arising State budget revenues that were kept to spend in accordance with the
regulations, it is required to make periodic detailed reports on actual
collected/spent amounts and send to financial agencies. State Treasuries shall
account State budget revenue collection/expenditure based on budget collection
record orders, spending orders sent by financial agencies, State Treasuries
shall account State budget revenue/expenditure.
8.2 State budget revenue
collection report and settlement:
The periodic reports on State
budget revenue collection, accounting, and State budget revenue collection
settlement of budgets at all levels must be made in accordance with forms,
State budget contents and time limits prescribed by the Ministry of Finance.
II- TASKS,
POWERS OF AGENCIES IN ORGANIZING STATE BUDGET REVENUE COLLECTION AND EXCHANGING
INFORMATION
1. Collecting
agencies:
- Making plans on collection:
based on the annual collection tasks assigned, quarterly collection tasks
notified by upper-level agencies, declared tax amounts and estimates of the
State budget amounts payable, collecting agencies (directly managing tax
payers) shall make plans on collection within their management scope, in detail
by each locality, type of enterprises and business households, time limits for
remittance, classification by forms of remittance at collecting agencies or
direct remittance at State Treasuries (or through banks).Quarterly, collecting
agencies shall make plans on quarterly collection (separated by months) and
send to State Treasuries at the same levels to make plans on cooperating in
organizing budget revenue collection. The time of sending quarterly collection
plans is uniformly decided by collecting agencies and State Treasuries
depending on the local conditions;
- Organizing
collection/remittance:
+ Based on tax declarations made
by tax payers, collecting agencies shall check and determine the tax amount
payable to State budget in details by: tax payer’s name, tax code, tax debt of
the previous period, tax arrears receivable, arising tax amounts payable in the
period, fines (if any); total tax amount payable, time limits, place of
remittance (transaction offices, head offices of State Treasuries or collecting
agencies) and State budget content code;
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+ Coordinate with State
Treasuries, banks that signed agreements on budget revenue collection,
uniformly to allocate tax payers to pay at collecting agencies or pay directly
at State Treasuries (or banks); arrange and notify collection schedule at
appropriate collecting offices, avoid concentrating on certain days causing
difficulties in organizing the collection;
+Directly organize budget
revenue collection for allocated subjects and remit fully and promptly to State
Treasuries in accordance with current provisions;
+ Decide on cases of temporary collection,
send to State Treasuries as the basis for accounting, and decide on handling
the temporarily collected/withheld amounts in accordance with the prescribed
regulations;
+ Organize collection
accounting, check, and compare budget revenue collection figures with State
Treasuries. Coordinate with State Treasuries and tax payers to correctly
determine State budget contents in case the tax payers incorrectly put down the
State budget contents.
+ Examine and settle complaints
against State budget revenue collection/remittance; decide on sanction of
violations of collection/remittance regulations as prescribed by law;
- Organize the daily reception
of collection documents at State Treasuries;
- Examine tax reimbursement
requesting dossiers of tax payers, carry out revenue reimbursement procedures
for reimbursed individuals promptly as prescribed;
- Administer and ensure the
constant operation of the information system serving the information exchange.
Promptly update State budget revenue collection information to State budget
revenue collection database, coordinate with relevant agencies to develop
systems of data transmission, information exploitation, and security;
- Collecting agencies shall send
seal, signature registration forms to State Treasuries that provide for
reimbursement to compare for the first reimbursement at such State Treasuries,
in cases of changes in signature/seal, collecting agencies shall send another
signature/seal registration form.
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- Organizing budget revenue
collection:
+ On the basis of quarterly,
annual budget revenue collection plans and collection schedules sent by
collecting agencies, State Treasuries shall organize collection offices, to
ensure to safely, quickly collect the State budget revenues at tax payers’
convenience; print and manage revenue documents through State Treasuries as
prescribed;
+ Gather the State budget
revenues and allot the revenues in accordance with the percentage (%) of each
revenue for budgets at all levels as prescribed by the Law on State budget and
documents guiding the implementation of that Law;
+ Cooperate with collecting
agencies on comparing the State budget revenue figures to ensure accuracy,
completion and punctuality;
+ Daily, State Treasuries shall
assemble State budget revenue collection document copies (in cash and by
account transfer) and make the list of revenue collection documents separated
by collecting agencies and send to collecting agencies to compare, monitor and
manage; transmit State budget revenue collection data to tax collection/payment
database as prescribed;
+ Periodically, State Treasuries
shall report on State budget collection revenue accounting, synthesize local
State budget collection revenue results and send to State Treasuries at
upper-levels and collecting agencies at the same levels;
+ For incorrect State budget
revenue collection documents (about tax payers, State budget contents…), State
Treasuries shall temporarily collect budget revenue (by temporarily collected
items that not being balanced in the budget), concurrently notify collecting
agencies to handle; upon receiving confirmation from collecting agencies, State
Treasuries shall move from temporarily collected items into State budget
revenue collection;
+ State Treasuries where tax
payers opened their accounts are responsible for extracting from tax payers’
deposit accounts according to collection orders of collecting agencies to make
State budget remittances as prescribed in Article 114 of the Law on Tax administration
and Article 46 of the Decree 60/2003/ND-CP of June 6, 2003;
+ Verify the budget revenue
collection figures upon the request of competent State agencies or tax payers
(upon the request of collecting agencies);
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- State Treasuries shall
cooperate on developing data transmission system, ensuring confidentiality and
security to use electronic data as substitutes for written reports. Coordinate
with financial agencies to ensure the constant operation of the information
system serving the information exchange.
3. The
Department of Information Technology and Financial Statistics:
- Ensuring network
infrastructure, servers serving information exchange; maintain the constant
system connection from Central exchange center to financial units that collect
State budget revenue;
- Coordinating with relevant
units to monitor and handle the process of information exchange through Central
exchange center; managing the shared list serving the constant operation of the
information system and the information exchange.
4. Financial
agencies:
Financial agencies participating
in the process of State budget revenue collection modernization are the
Department of Finance, the Division of Finance, commune-level financial
agencies. These agencies are responsible for:
- Cooperate with collecting
agencies, State Treasuries in collecting and managing State budget revenues;
urging subjects within the management scope on fully and promptly making State
budget remittance to State Treasuries.
- Cooperating with State
Treasuries on ensuring complete, correct accounting, correct State budget
contents and allotment percentage to budgets at all levels; reviewing,
comparing budget revenues directly managed by financial agencies;
- Examining reports on State
budget revenue collection accounting of lower-level budgets; synthesizing and
making reports on State budget revenue collection accounting within the
management scope in accordance with prescribed regime;
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- Declaring and fully remitting
payables to State budget in accordance with regulations; correctly implement
the order, procedure of State budget remittance, make money remittance
documents with complete contents in prescribed forms and numbers of copies;
cooperating with relevant agencies to handle arising problem relating to State
budget revenues;
- Entitled to complain against
violations of State budget collection/remittance regulations of functional
agencies;
- Entitled to request collecting
agencies to conduct procedures of reimbursement of remitted revenues as
prescribed.
6. Banks
where tax payers opened their accounts:
- Banks are responsible for
making documents with sufficient information provided by tax payers in correct
forms and contents prescribed by the Ministry of Finance; extracting from
accounts upon the request of tax payers to transfer money to State Treasuries’
accounts in order to make State budget remittance and send documents to State
Treasuries within the working day or no later than the beginning of the
following working day;
- Extracting tax payers’ deposit
accounts upon the collection orders of collecting agencies to make State budget
remittance (or remit to temporarily collected/withheld accounts of collecting
agencies regarding amounts allowed to account into temporarily
collected/withheld accounts before making State budget remittance) as
prescribed in Article 114 of the Law on Tax administration and Article 46 of
the Decree 60/2003/ND-CP of June 6, 2003;
- Guiding tax payers, collecting
taxes, charges, fees and other revenues and transfer to State Treasuries’
accounts; organizing payment services for tax payers to remit money to State
Treasuries’ accounts conveniently and quickly in accordance with the agreements
between the State Treasury system and the banks;
- Cooperating with remitters and
relevant agencies to handle arising problem relating to the
collection/remittance. The banks shall proactively organize tax collection
through ATM and allowed to charge service fees by current provisions.
III- BUDGET,
COMMENDATION, DISCIPLINE
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If collecting agencies delegate
organizations, individuals to collect State budget, the expense paid to such
organizations, individuals is implemented as prescribed in section IV, part D
of the Ministry of Finance’ Circular 60/2007/TT-BTC of June 14, 2007.
If State Treasuries delegate
banks to collect State budget revenue in cash, it is implemented in accordance
with the agreements between State Treasuries and the delegated banks.
2. The commendation for State
budget revenue collection regarding collecting agencies and State Treasuries is
implemented in accordance with current provisions.
3. Agencies, units and
individuals violating the regulations of management, collection, remittance or
causing loss of State-owned money, properties shall be handled as prescribed by
law.
C.
ORGANIZING THE IMPLEMENTATION
This Circular takes effect after
15 days as from the date of its publication on the Gazette and replaces the
Ministry of Finance’s Circular No. 80/2003/TT-BTC of August 13, 2003 on guiding
the gathering, management of State budget revenues through State Treasuries,
replaces forms relating to the Minister of Finance’s Decision No.
24/2006/QD-BTC of April 06, 2006 on promulgating State budget accounting regime
and operational activities of State Treasuries, replaces the forms of tax/fee
reimbursement request (form 01/HTBT), Tax reimbursement decision (form 04/HTBT)
promulgated together with the Ministry of Finance’s Circular No. 60/2007/TT-BTC
of June 14, 2007.
The regulations of promulgation,
use of State budget revenue collection forms prescribed in this Circular are
applicable to State budget revenues from the 2009 fiscal year. Other special
cases are implemented in accordance with separate provisions of the Ministry of
Finance.
Previously promulgated
documents, regulations on collecting and managing State budget revenues through
State Treasuries contrary to provisions of this Circular are no longer effective./.
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FOR
THE MINISTER
DEPUTY MINISTER
Pham Sy Danh