Joint Circular No. 04/2001/TTLT-BTC-TCHQ guiding the concentration, management, collection, and payment of export and import taxes into the state budget through the State Treasury

JOINT CIRCULAR

Guidelines for Concentrating, Managing Collection, and Payment of Export and Import Taxes into the State Budget through the State Treasury into the State budget through the State Treasury

          Implementing Decree No. 87/CP dated December 19, 1996 of the Government on detailed regulations regarding decentralization, preparation, implementation, and settlement of the state budget, the Ministry of Finance issued Circular No. 41/1998/TT-BTC dated March 31, 1998 guiding the system of concentrating and managing state budget revenues through the State Treasury, and Circular No. 12/1999/TT-BTC dated February 1, 1999 guiding amendments and supplements to certain points in Circular No. 41/1998/TT-BTC. To ensure full and timely concentration of state budget revenues and unify the management of collection and payment of export and import taxes, the Ministry of Finance and General Department of Customs stipulate procedures, formalities, and responsibilities of the State Treasury and Customs in the work of concentrating and managing tax revenues from exports and imports into the state budget through the State Treasury as follows:

I - GENERAL PROVISIONS

1. The revenues from taxes and other fees prescribed in this Circular include export duties, import duties, value-added tax on imported goods, special consumption tax on imported goods, personal income tax, price differences, and other revenues of Customs according to the prescribed regime (collectively referred to as export and import taxes) at border gates, airports, ports (collectively referred to as customs checkpoints) throughout the territory of the Socialist Republic of Vietnam.

2. All revenues from export and import taxes must be paid into the state budget through the State Treasury. Export and import taxes may be paid in Vietnamese dong or foreign currency in cash, bank drafts, or transfer as specified in Circular No. 41/1998/TT-BTC dated March 31, 1998 of the Ministry of Finance.

3. The collection and payment of export and import taxes at customs checkpoints shall be carried out directly through the State Treasury. In cases where customs checkpoints cannot organize transactions with the State Treasury (due to lack of office space or having office space but not ensuring safety, low and irregular revenue), the Customs authority shall directly collect and promptly pay into the State Treasury.

4. The receipt for payment into the state budget for export and import taxes is the payment voucher into the state budget. In cases where the Customs authority directly collects or the payer cannot issue a payment voucher into the state budget, the Customs authority shall use a receipt when collecting taxes and write a payment voucher when paying into the State Treasury.

Payment vouchers into the state budget and receipts for collecting export and import taxes are uniformly printed, issued, and managed by the Ministry of Finance (General Tax Department) in accordance with current regulations.

II - SPECIFIC REGULATIONS

A/ PROCEDURES AND FORMALITIES FOR THE COLLECTION AND PAYMENT OF EXPORT AND IMPORT TAXES

1. Collection and payment of export and import taxes at the State Treasury headquarters

Procedures and formalities are implemented in accordance with Circular No. 41/1998/TT-BTC dated March 31, 1998 and Circular No. 12/1999/TT-BTC dated February 1, 1999 of the Ministry of Finance. Specifically as follows:

a. Notification of collection: Based on the amount of taxes and other fees payable to the state budget declared by the taxpayer on the declaration form for exported and imported goods, the Customs authority will conduct inspections, issue collection notifications, and send them to the taxpayer. The notification of collection must clearly specify each item to be paid and according to the correct chapter, type, section, sub-section of the State Budget Register.

Based on the nature of each item to be paid, the Customs authority immediately determines the account for payment on the collection notification according to the principle:

- Revenues directly into the state budget are deposited into Account 741 "State Budget Revenue".

- Temporary retention items are deposited into Account 921 "Temporary Retention Pending Resolution".

b. Payment voucher into the state budget: Implemented according to the model of payment voucher into the state budget in cash or transfer as prescribed in Circular No. 12/1999/TT-BTC dated February 1, 1999 of the Ministry of Finance.

Based on the content of the payment voucher into the state budget in cash or transfer sent by the taxpayer, bank, or Customs authority, the State Treasury organizes collection and accounting, and distributes state budget revenue among levels of the budget according to the prescribed ratio and current state budget register.

In case the payment voucher into the state budget contains errors in the state budget register, the State Treasury staff has the responsibility to coordinate with Customs staff and the taxpayer to adjust it correctly and promptly pay into the state budget.

 2. Collection and payment of export and import taxes at the State Treasury collection point

- Based on the amount of tax payable determined in the collection notification of the Customs authority or the declaration form for exported and imported goods, the taxpayer prepares five copies of the payment voucher into the state budget in cash or bank draft according to the model prescribed in Circular No. 12/1999/TT-BTC dated February 1, 1999 of the Ministry of Finance: one copy retained, four remaining copies brought to the State Treasury collection point at the customs checkpoint to pay into the state budget.

- Upon receiving four copies of the payment voucher from the payer, the accountant at the State Treasury collection point checks the content of the document and transfers it directly to the cashier for collection.

- The cashier rechecks the copies of the payment voucher, requests the payer to fill out a list classifying the money, proceeds with collection, records in the treasury ledger, signs, and stamps "Money Collected" on the copies of the payment voucher; then returns them to the accountant.

- The accountant signs and stamps the collection point on the copies of the payment voucher and processes them as follows:

+ Copy 3 is returned to the payer; Copy 4 is sent to the Customs authority at the customs checkpoint;

The remaining copies (copies 2, 5) shall be kept at the collection point of the State Treasury on the day of collection as the basis for preparing the cash deposit receipt list (Form No. 01/BK-TNS attached). The cash deposit receipt list shall be prepared in three copies: one copy to be kept at the collection point; one copy to be handed over to Customs at the border gate; one copy to be attached with the collection voucher and kept at the State Treasury agency.

- Based on the cash deposit receipt confirmed by the State Treasury, the Customs agency will compare it with the customs declaration to process the procedures for the payer to receive goods or settle tax debts.

- At the end of the day, the Customs officer at the border gate and the State Treasury collection point staff will verify and sign off on the list. Based on the signed and confirmed cash deposit receipt list along with the collection vouchers and the amount collected on that day, the funds will be transferred directly under the management of the State Treasury. The procedure for depositing money at the State Treasury office shall be carried out according to the current regulations.

          * In cases where the main goods at the border gates are non-trade goods, small-scale trade goods, luggage, etc., the collection process shall be as follows:

- Based on the notice of collection or the customs declaration of imported/exported goods, the Customs officer at the border gate shall prepare three copies of the receipt: copy 3 to be retained, the remaining two copies to be directly handed over to the State Treasury collection point staff.

- The State Treasury collection point staff shall collect the money from the payer based on the receipt, record it in the fund ledger, sign the receipt, and return it to the Customs officer.

- The Customs officer at the border gate shall hand over copy 2 of the tax receipt to the payer together with the customs declaration to process the procedures for receiving goods; copy 1 serves as the basis for preparing the receipt list (Form No. 02/BK-TNS attached).

- At the end of the day, the Customs officer at the border gate and the accountant at the State Treasury collection point shall verify and sign off on the receipt list. The receipt list shall be prepared in three copies: one copy to be attached with copy 1 of the receipt and kept by the Customs agency; one copy to be kept at the State Treasury collection point; one copy to serve as the basis for preparing the cash deposit receipt. Within each day or no later than five days, Customs at the border gate shall prepare the cash deposit receipt based on the receipt list; the State Treasury collection point shall transfer the cash deposit receipt (attached with the receipt list) and the collected amount to the State Treasury directly managed.

- Based on the cash deposit receipt and the amount transferred back, the State Treasury shall process the entry of funds and record the government revenue according to the current regulations.

3/ Direct Collection and Payment of Export and Import Taxes through Customs Agencies

The Customs agency uses the receipt to directly collect export and import taxes from the payers. Periodically, based on the tax receipts, the Customs agency prepares a detailed receipt list (Form No. 03/BK-TNS attached) and writes a cash deposit receipt to deposit all collected amounts into the State Treasury according to the prescribed regulations.

The Customs agency bases on the collection situation, distance, and transportation conditions from the border gate to the State Treasury, etc., to coordinate with the State Treasury to determine the periodicity of tax collection payments into the State Treasury (daily or no later than ten days). The Customs agency only deposits the collected export and import taxes at the State Treasury headquarters, not at other collection points outside the State Treasury headquarters.

B/ DUTIES AND LIMITATIONS OF CUSTOMS AND STATE TREASURY IN THE CONCENTRATION AND MANAGEMENT OF EXPORT AND IMPORT TAX COLLECTION

 1/ Customs Agency

1.1/ Timely issue notices of collection and guide the payers to prepare cash deposit receipts into the state budget in accordance with the regulations.

1.2/ Directly organize the collection of export and import taxes at border gates where State Treasury collection points have not been established and deposit them into the state budget as stipulated in Point 3 of Section A, Part II of this Circular.

1.3/ Create favorable conditions for the establishment of working locations and equipment, and cooperate with the State Treasury to ensure the safety of state assets and funds at State Treasury collection points at border gates.

1.4/ Periodically (monthly, quarterly, annually), based on the collection vouchers signed and stamped by the State Treasury, the Customs agency shall prepare reports on export and import tax collection in its jurisdiction, reconcile with the State Treasury, ensuring accuracy and correctness.

During the reconciliation process, if discrepancies occur, both parties must promptly check and reconcile the collection vouchers and notify relevant units to adjust erroneous figures according to the accounting regulations.

1.5/ Organize accounting work, accounting records, and prepare accounting reports and final accounts according to the prescribed regulations.

2/ State Treasury Agency

2.1/ Cooperate with the Customs agency in the jurisdiction to establish direct transaction points through the State Treasury at places meeting the conditions as specified in Point 1.3 Clause 1 of Section B above.

2.2/ Concentrate and timely deposit all export and import tax revenues into the state budget (including those collected directly by the Customs agency) and allocate the revenues among different levels of the budget according to the prescribed ratios.

2.3/ The provincial or centrally-administered city State Treasury shall inform the Customs agency in the jurisdiction of the stamp and signature samples of State Treasury staff at the transaction points for verification and transactions.

2.4/ Periodically (monthly, quarterly, annually), the State Treasury shall cooperate with the provincial or centrally-administered city Customs agency to reconcile export and import tax revenues, ensuring accurate data matching between the two sectors (as mentioned in Point 1.4 of Section B, Part II above).

||| 2.5/ To organize accounting work, record accounting entries, and prepare reports in accordance with the prescribed regulations.

III - IMPLEMENTATION

||| 1/ This Circular takes effect from the date of signature.

||| 2/ Customs offices, State Treasury, and related organizations and individuals shall be responsible for strictly implementing the collection and payment of export and import taxes as stipulated in this Circular. If units or individuals violate these provisions, they will be subject to legal sanctions under current laws. Periodically (quarterly, semi-annually, annually), Customs offices and State Treasury offices shall cooperate to evaluate the results of export and import tax collection and payment activities and the operations of inter-agency collection points within their jurisdictions.

||| 3/ In cases where localities apply information technology to centralize budget revenue collection and management, with separate procedures and processes for collection and payment, they must develop a proposal and report it to the Ministry of Finance and the General Department of Customs for review and approval to implement.

||| During the implementation process, if there are difficulties or obstacles, they should be promptly reported to the Ministry of Finance (Central Treasury), the General Department of Customs for coordination and resolution.

Place of Receipt:

||| - Prime Minister and Deputy Prime Ministers (for comments)

||| - Ministries, ministerial-level agencies, and government agencies

||| - National Assembly Office

- Office of the President

||| - Central Economic Commission

- PROSECUTION SERVICE OF THE SUPREME PEOPLE'S PROSECUTORATE, SUPREME PEOPLE'S COURT

||| - People's Councils, People's Committees of provinces and centrally-administered cities

||| - State Treasury, Departments of Finance, Taxation, Customs

 ||| of provinces and centrally-administered cities

||| - Units under the Ministry of Finance and the General Department of Customs

ANNEXED TO THIS CIRCULAR (Circular No. 209/2016/TT-BTC dated October 10, 2016 of the Minister of Finance)

||| - To be filed: Ministry of Finance (Office, Central Treasury), General Department of Customs (Office)